Circuit Court appeal in prosecution taken by The Pensions Board for failure to remit pension contributions deducted from the wages of employees.

25 October 2012: In Wexford Circuit Court on Thursday 4 October 2012, the appeal of Goff Developments Ltd (in liquidation) along with the directors, Francis Goff and Damien Goff was heard.

On 26 September 2011, Francis Goff and Damien Goff, the directors of Goff Developments Ltd which has since gone into voluntary liquidation were, along with the company, convicted and fined €4,000 for failing to remit pension contributions within the statutory timeframe to the Construction Workers Pension Scheme (CWPS) for the period between November 2008 and December 2009. A custodial sentence of five months imprisonment was also imposed on Francis Goff and Damien Goff by the District Court Judge.

Judge Barry Hickson struck out the appeal of Goff Developments Limited (in Liquidation) and affirmed the €4,000 fine imposed in the District Court. In relation to the appeal of Francis Goff, the Judge accepted his guilty plea on the first four charges on the summons relating to November 2008, December 2008, January 2009 and February 2009.  On hearing the full facts and mitigation on behalf of Francis Goff, including the fact that he had repaid the sum of €31,781.51 to the CWPS, the Judge removed the custodial sentence and affirmed the €4,000 fine imposed in the District Court. By agreement, the appeal of Damien Goff was allowed.

Commenting on this case the Chief Executive of The Pensions Board, Mr. Brendan Kennedy, said, “This case should act as a warning to all employers and company directors that The Pensions Board treats the failure of the employer to remit pension contributions to the trustees of the pension scheme as a very serious offence. We advise any employer with outstanding pension contributions to immediately contact the pension scheme to regularise their position.”


For further information, contact:

David Malone
Head of Information
The Pensions Board
Tel (01) 6131900

Note to Editors

The Pensions Board

The Pensions Board is the statutory body established by The Pensions Act 1990 to regulate occupational pension schemes, trust based RACs and Personal Retirement Savings Accounts (PRSAs) and to advise the Minister for Social Protection on overall pension policy development. See

Under the Act, the Board has power to investigate the state and conduct of Irish pension schemes, and to ensure that trustees, employers, pension administrators and their advisers comply with the obligations they owe to current and former employees in relation to their pension contributions and benefits.

The Board’s powers allow it to conduct on-site visits without notice, seize and copy relevant documents, enter dwellings on foot of a warrant, and to prosecute and or sue any person that contravenes the provisions of the Act.

The Construction Workers Pension Scheme (CWPS)

CWPS is an occupational pension scheme approved by the Revenue Commissioners and registered with The Pensions Board.  It was established pursuant to a Registered Employment Agreement (“REA”) on Construction Industry Pensions, Assurance and Sick Pay, which is registered by the Labour Court and was concluded between employers and employee organisations operating in the construction industry.

Under the REA, all employers operating in the construction industry are required to become a party to an approved contributory pension scheme to provide pension and death-in-service benefits to employees. These obligations are discharged by deducting pension contributions from their employees and remitting them to CWPS or another appropriate scheme.