29. F1[(1) In this Part, "pensionable pay", in relation to a public servant and in respect of a specified period, means—

(a) basic pay (excluding overtime) due to the public servant in respect of that period, and

(b) allowances, emoluments or premium pay (or its equivalent) so due to him or her which, by virtue of subsection (2), are treated as pensionable pay,

but does not include the amount of any such basic pay, allowances, emoluments or premium pay (or its equivalent) forgone under any salary sacrifice arrangement specifically approved by the Revenue Commissioners in relation to the provision to that public servant of an exempt employee benefit.]

(2) Where either—

(a) the Minister determines in writing that any allowance, emolument or premium pay (or its equivalent), as the case may be, granted to persons in particular posts or kinds of employment is to be taken into account in the calculation of the pension entitlement of such persons, or

(b) immediately before the commencement of this section, there is in existence a determination made by the Minister concerning any foregoing allowance, emolument or premium pay (or its equivalent) to the effect as mentioned in paragraph (a),

then that allowance, emolument or premium pay (or its equivalent), as the case may be, shall—

(i) be treated as pensionable pay for the purposes of this Part from the date from which the determination has effect, or

(ii) continue to be so treated,

as appropriate.

(3) Where a determination referred to in subsection (2) is reversed, amended, adjusted or otherwise changed by a subsequent determination of the Minister in writing, such that the allowance, emolument or premium pay (or its equivalent) concerned is to cease to be taken into account in the calculation of the pension entitlement of the persons concerned, then that allowance, emolument, premium pay (or its equivalent), as the case may be, shall cease to be treated as pensionable pay for the purposes of this Part from the date from which the subsequent determination has effect.

(4) Paragraph (b) of subsection (2) extends to cases in which the determination referred to in that paragraph was not embodied in writing and, accordingly, the continued effect provided for a determination by paragraph (ii) of that subsection shall apply notwithstanding the absence of a written record in respect of it but, on request being made of the Minister in that behalf by any person affected, the Minister shall provide to the person a statement in writing of the determination’s effect.

F2[(5) In this section—

"Act of 1997" means the Taxes Consolidation Act 1997;

"exempt employee benefit" means a benefit specifically approved by the Revenue Commissioners which is referred to in section 118B(2)(a)(i) or (iii) of the Act of 1997;

"salary sacrifice arrangement" has the same meaning as it has in section 118B of the Act of 1997.]