“THE ARRANGEMENTS made with the Revenue Commissioners for judges to make voluntary contributions – related to the pension levy – were established only some weeks ago and the documents extensively setting out the various arrangeme were first e-mailed to the judiciary and later sent by hard copy.
“The written arrangements prepared by the Revenue Commissioners expressly provide for voluntary contributions to be paid “(i) monthly, (ii) quarterly or (iii) annual basis” and also refers to payment by cheque which may be due, “each month, quarter or year”.
“The recent statement by the Revenue Commissioners includes the statement: “It will be appreciated that, as the payments are voluntary and can be made in respect of varying periods of time, there is no specific date by which payments must be made.
“A ‘ready reckoner’ has been provided by the Revenue Commissioners from which monthly, quarterly and annual payments could be ascertained. It is also part of the arrangements that payments may be made by cheque, standing order, electronic fund transfer or giro/cash.
“Judges who have not yet made a voluntary contribution cannot be said to have failed to avail of these arrangements made with the Revenue Commissioners.
“Under the arrangements provided by the Revenue Commissioners it is open to any judge to make his or her voluntary contribution by the end of the fiscal year.”