As the Deputy will be aware, in October 2011 the Government significantly revised the TLAC terms to apply to Secretaries General newly appointed thereafter. The terms in place prior to that revision still apply to currently serving Secretaries General who were appointed under those terms. As I said in previous replies on this matter, the advice of the Office of the Attorney General is that the Government does not have discretion to change those earlier terms where such terms form part of an individual's terms of employment.
Officers appointed since October 2011 and subject to the revised terms are as follows:
Mr Seán Ó Foghlú, Education and Skills
Mr John Murphy, Jobs, Enterprise and Innovation
Mr John Moran, Finance
Mr Ambrose McLaughlin, Health
Mr Pádraig Dalton, CSO
Serving officers to whom the former TLAC terms continue to apply are as follows:
Mr Tom Moran, Agriculture, Food and the Marine
Mr Joe Hamill, Arts, Heritage and the Gaeltacht
Mr Liam O’Daly, Attorney-General’s Office
Mr Jim Breslin, Children and Youth Affairs
Mr Aidan Dunning, Communications, Energy and Natural Resources
Mr Michael Howard, Defence
Ms Geraldine Tallon, Environment, Community and Local Government
Mr David Cooney, Foreign Affairs
Mr Brian Purcell, Justice and Equality
Ms Clare McGrath, Office of Public Works
Ms Josephine Feehily, Office of the Revenue Commissioners
Mr Robert Watt, Public Expenditure and Reform
Mr Adrian O’Neill, President’s Establishment
Ms Niamh O’Donoghue, Social Protection
Mr Martin Fraser, Taoiseach
Mr Tom O’Mahony, Transport, Tourism and Sport
It is not possible to provide the cost to the Exchequer of the pension entitlements of the individuals concerned as the definitive information necessary to make those calculations (e.g. service history, age and salary rate) will only be available at the actual time of retirement.