748. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has examined whether the receipt of taxable benefits-in-kind during periods of unpaid statutory maternity leave, particularly relating to employer-provided health insurance, prevents employees from availing of the look-back provision when calculating average earnings for the standard capital superannuation benefit; the Revenue Commissioner’s criteria for determining when the look-back mechanism may be applied; and if he intends to review the relevant guidance to ensure that the treatment of unpaid leave and taxable benefits does not inadvertently disadvantage employees who take statutory maternity leave. [56601/26]

Summary

748. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has examined whether the receipt of taxable benefits-in-kind during periods of unpaid statutory maternity leave, particularly relating to employer-provided health insurance, prevents employees from availing of the look-back provision when calculating average earnings for the standard capital superannuation benefit; the Revenue Commissioner’s criteria for determining when the look-back mechanism may be applied; and if he intends to review the relevant guidance to ensure that the treatment of unpaid leave and taxable benefits does not inadvertently disadvantage employees who take statutory maternity leave. [56601/26]

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