For the purposes of the definition of 'reckonable emoluments' in section 2(1) of the Act of 2005 in relation to a self-employed contributor or a person to whom Chapter 5B of Part 2 of the Act of 2005 applies, the following items shall not be regarded as reckonable emoluments -

(a) any monies received by way of a mobility allowance payable under section 61 of the Health Act 1970 (No. 1 of 1970),

(b) any sums received by way of benefit, pension, assistance, allowance, supplement or payment under Parts 2, 3, 4, 5, 6, 7 or 8 of the Act of 2005,

(c) any sums received in respect of attendance at a training course provided or approved by An Foras Áiseanna Saothair,

(d) any sums received in respect of participation in a scheme provided by the Minister and known as Community Employment,

(e) any payments received by way of pension,

(f)any emoluments, within the meaning of the Act of 1997, received by a person in respect of any of the following offices:

(i) Offices belonging to either House of the Oireachtas;

(ii) Membership of the European Parliament;