489. Deputy Brian Brennan asked the Minister for Social Protection if he is aware of any recognised cross-border pension arrangements, policy provisions, or upcoming reforms that would support Irish citizens in maintaining retirement in Ireland whilst currently working and living in UAE but wanting to retire to Ireland; and if he will make a statement on the matter. [47271/26]

The provisions of the Pensions Act 1990 in respect of cross-border activity relate to pension scheme activity across two or more EU Member States. As such, those provisions are not applicable in the context of third countries such as the United Arab Emirates (UAE) and my Department has no role or policy responsibility for occupational pension provision in respect of Irish nationals residing, and working, in third countries.

In relation to social security arrangements that may be applicable to State pensions, there is no bilateral agreement between Ireland and the UAE. In addition to the 27 Member States of the EU, and the Convention on Social Security with the UK, Ireland currently has Bilateral Social Security Agreements (“agreements”) with Australia, Austria, Canada, Japan, Republic of Korea, New Zealand, Quebec, the Swiss Confederation, the United Kingdom and the United States. The agreements are limited to certain social welfare benefits and are predominantly State pension related.

The main purpose of these agreements is to protect the pension rights of people who have worked and paid social security contributions in Ireland and the countries with which Ireland has social security agreements. This is achieved by allowing reckonable social security contributions paid in one or more of these countries to be aggregated with Irish full-rate social insurance contributions for the purposes of qualifying for certain contributory payments in Ireland or in these countries.

Persons working in countries (other than EU Member States or UK) can opt to pay voluntary PRSI contributions for Stat pension purposes, subject to certain conditions. The voluntary contribution scheme’s entry criteria require applicants to have at least 520 social insurance contributions paid from either employment or self-employment. Furthermore, an application must be made within 60 months (5 years) from the end of the contribution year during which the applicant last paid a compulsory social insurance contribution or was last awarded a credited employment contribution. Based on the person's contribution history, the voluntary contribution scheme may provide coverage for State Pension (Contributory), Bereaved Partner's (Contributory) Pension and Guardian's Payment (Contributory).

Matters relating to the tax treatment of occupational pensions and other pension products fall within the remit of the Minister for Finance.