Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation 1. Records relating to numbers of appeals made by appellants through their relevant bodies as part of Stage 2 of the IDR process as outlined in Circular 16/2020, including a breakdown of category of appeal whether appeal was successful or not, and whether the matter was referred to the FSPO. 2. Case file records in respect of any appeals made under Stage 2 of the IDR process as outlined in Circular 16/2020 where the appeal relates to paragraph 10(3) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012. 3. All DPER policy and procedure records held in relation to Stage 2 of the IDR process as outlined in Circular 16/2020. 4. All records held relating to exemptions to the 26 week rule as relevant to 10(3) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.