Cleaves phosphorylated sphingoid bases (PSBs), such as sphingosine-1-phosphate, into fatty aldehydes and phosphoethanolamine. May play a minor role in maintenance of sphingolipid metabolism during normal plant development and growth, but be required for maintaining sphingoid long chain bases (LCB) and their phosphorylated derivatives (LCB-P) levels when sphingolipid metabolism is perturbed. May play a role in dehydration stress. sphinganine 1-phosphate = hexadecanal + phosphoethanolamine Lipid metabolism; sphingolipid metabolism. Expressed in the peripheral parts of leaves and the bases of trichomes. No visible phenotype under normal growth conditions. Belongs to the group II decarboxylase family. Sphingosine-1-phosphate lyase subfamily. Truncated N-terminus.