S.I. No. 33/1984 - Local Government (Superannuation Revision) Scheme, 1984

( b ) Section 25 of the Act of 1956 shall apply as respects a person to whom this clause applies with the modification—

• (i) that the amount of the contributions to be repaid shall be increased by an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and

• (ii) that the words "before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after the subsequent appointment" were deleted from subsection (1), the words "before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after becoming so employed," were deleted from subsection (2) and the words "before the expiration of such period as the local authority consider reasonable in the circumstances of the case" were deleted from subsection (3).

( a ) who dies, or

( b ) who ceases to hold his office because of his having become incapable of performing his duties by reason of permanent infirmity of mind or body

shall be at the rate provided for in paragraph (a) of subsection (2) of the said section 27 where his pensionable remuneration would have been so determined if,

• (i) in the case of (a) above, he had continued in office until he attained the age limit therefor, and

• (ii) in the case of (b) above, he had continued in office until he attained the minimum retiring age therefor.

• (2) As respects a registered officer, other than a registered officer to whom paragraph (a) of section 27 (2) of the Act of 1956 applies or to a registered officer to whom sub-clause (1) applies, the following provisions shall apply in substitution for the provisions of paragraph (b) of section 27 (2) of the Act of 1956:

The pensionable remuneration of the officer shall be the uprated annual average of his salary during the relevant period determined in accordance with the formula set out in the table hereto together with the annual average of his emoluments (if any) during that period.

TABLE

where

A is the number of days in the relevant period served in the position held by him at the commencement of that period,

B is the annual rate of salary which he would have had at the date of cesser of office if he had continued to hold the position held by him at the commencement of the relevant period,

C is the number of days in the relevant period served in the position which he held at the expiration of the relevant period,

D is the annual rate of salary at date of cesser of office,

N is 1095 days where the relevant period is three years and, in any other case, is the number of days in the relevant period,

provided that, if his position changed more than once during the relevant period the formula shall be modified by the insertion after the value (A/N x B), of the value, + (E/N x F), in respect of each such additional change, where in any value so inserted

E equals the number of days in the relevant period served in the additional position to which the value relates, and

F equals the annual rate of salary which he would have had at the date of cesser of office if he had continued to hold the additional position to which the value relates.

• (3) Subsection (5) of section 27 of the Act of 1956 shall not apply to a registered officer.

• (2)
• (i) No contributions under section 23 of the Act of 1956 shall be required during a continuous period of service after becoming a registered officer from a person who, immediately before he became a registered officer, was a person to whom subsection (6), (7) or (8) of section 28 of the Act of 1956 applied.

• (ii) No contributions under section 23 of the Act of 1956 shall be required during a continuous period of service after becoming a registered officer from a person who, immediately before he became a registered officer, was then a person to whom clause 15 (2) (i) of Part III of this Schedule applied.

PART III

"( a ) (i) any period in respect of which he has already received a lump sum, an allowance or a gratuity under this or any other Act relating to superannuation or under any scheme relating to superannuation service for the purposes of which is capable of being reckoned under this Act, unless, in the case of a gratuity, having been entitled to repay such gratuity, he has done so, or

• (ii) any period in respect of which he has already received a preserved pension or preserved lump sum under any scheme or Act relating to superannuation,".

• "(iv) any period of employment under that or any other local authority of not less than 130 service days in the local financial year from the expiration of which his name was entered in Part II of the Superannuation Revision Scheme Register maintained under article 4 of the Local Government (Superannuation Revision) Scheme, 1984 pursuant to article 4 (3) (b) of that Scheme.".

( b ) Subsection (3) of section 34 of the Act of 1956 shall apply with effect from the 1st day of January, 1977 as if the words "two hundred and fifty" were substituted for the words "three hundred" in each place where they occur.

"35 (1) ( a ) For the purposes of this Act, the pensionable local service of a registered employee within the meaning of the Local Government (Superannuation Revision) Scheme, 1984 at any time shall be the period or the aggregate of the periods which under this Part of this Act or under the Local Government (Superannuation Revision) Scheme, 1984 he is entitled to reckon as service.

( b ) In aggregating periods of reckonable service for the purposes of paragraph (a) any fractions of years of such periods shall be represented as follows, where A is the number of days involved in each such period—

• (i) where the period or periods of service was of service as a servant of a local authority given before the 1st day of January, 1977 — A/300;

• (ii) where the period or periods of service was of service as an employee of a local authority within the meaning of the Local Government (Superannuation Revision) Scheme, 1984 given on or after the 1st day of January, 1977 — A/250;

• (iii) where the period of aggregate or the periods was of service other than as such servant or as such employee — A/365.".

( b ) Subsection (2) of section 35 shall apply as if the words "and one-half" and "any odd fraction of a year being disregarded" were deleted.

( b ) Subsection (2) of section 36 shall apply as if the words "five years" were substituted for the words "twenty years" in paragraphs (a) (i) and (a) (ii) and for the words "ten years" in paragraphs (a) (iii) and (b).

"37 (1) The lump sum to be granted to a registered employee within the meaning of the Local Government (Superannuation Revision) Scheme, 1984 under section 36 of this Act, on his ceasing to hold his employment, shall be either—

( a ) three-eightieths of his pensionable remuneration multiplied by fifty-two multiplied by his service, or

( b ) one and one-half times his pensionable remuneration multiplied by fifty-two,

whichever is the less.

• (2) Subject to subsection (3), the allowance to be granted to a registered employee within the meaning of the Local Government (Superannuation Revision) Scheme, 1984 under section 36 of this Act, on his ceasing to hold his employment, shall be either—

( a ) an allowance at the rate per week of one-eightieth of his pensionable remuneration multiplied by his service, or

( b ) an allowance at the rate per week of one-half of his pensionable remuneration,

whichever is the less.

• (3) The allowance in respect of that part of his service which is,

( a ) pensionable local service which was given on or after the 27th day of May, 1977, or

( b ) a period added to his pensionable local service pursuant to article 9 of the Local Government (Superannuation Revision) Scheme, 1984,

to be granted to a registered employee under subsection (2) of this section shall, in the case of an employee who is fully insured, be calculated by reference to the amount by which his pensionable remuneration exceeds twice the personal weekly rate of old age contributory pension payable on his last service day.

• (4) ( a ) Where a registered employee of a local authority within the meaning of the Local Government (Superannuation Revision) Scheme, 1984 who is fully insured ceases to hold his employment,

• (i) because of having become incapable of performing his duties by reason of permanent infirmity of mind or body, or

• (ii) on or after attaining the age of 60 years,

with entitlement to an allowance under subsection (2) of this section, reduced as provided for in subsection (3) of this section, the local authority may pay him a supplementary weekly allowance the amount of which shall not be greater than the amount by which the allowance which would have been payable to him under the said subsection (2) if the reduction provided for in subsection (3) of this section had not applied to him, exceeds the allowance payable to him pursuant to subsections (2) and (3) of this section together with the reduced personal rate, if any, of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to him.

( b ) The supplementary allowance referred to in paragraph (a) shall be payable in respect of any period or periods after cesser of employment by a registered employee during which he

• (i) fails to qualify for invalidity pension, unemployment benefit, disability benefit, retirement pension or old age contributory pension where such failure is not due to his age or to causes within his own control, or

• (ii) qualifies for the reduced personal rate of unemployment benefit, disability benefit, retirement pension or old age contributory pension due to causes outside his own control.

• (5) The 'service' of a registered employee for the purposes of this section shall be his pensionable local service under section 35 of this Act, as modified by the Local Government (Superannuation Revision) Scheme, 1984, together with any period which may be added to such pensionable local service under article 9 of the said Scheme.

• (6) In this section—

"disability benefit" means the Disability Benefit provided for in Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"fully insured" means insured for all benefits under the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"invalidity pension" means the Invalidity Pension provided for in Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"old age contributory pension" means the Old Age (Contributory) Pension payable under Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"personal rate", in relation to disability benefit, invalidity pension, old age contributory pension or retirement pension, means the rate of disability benefit, invalidity pension, old age contributory pension or retirement pension payable to a single person over eighteen and under eighty years, under column (2) of Part I of the Second Schedule to the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981) and in relation to unemployment benefit, the rate of unemployment benefit payable to such single person under column (2) of Part I of such Second Schedule opposite reference 1 (A) in column (1);

"reduced personal rate" of disability benefit, old age contributory pension, retirement pension or unemployment benefit in relation to a person means the rate of disability benefit, old age contributory pension, retirement pension or unemployment benefit payable to such person exclusive of any increases for adult dependant, children, relatives, living alone allowance or, in the case of the old age contributory pension and retirement pension, exclusive of the increases where he is eighty years or more, being less than the personal rate of such pension or benefit;

"retirement pension" means the Retirement Pension provided for in Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

"unemployment benefit" means the Unemployment Benefit provided for in Part II of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981).".

"39 (1) Subject to subsection (2) of this section, where a registered employee of a local authority within the meaning of the Local Government (Superannuation Revision) Scheme, 1984, having not less than one year and less than five years of pensionable local service, ceases to hold his employment on account of being incapable of performing his duties by reason of permanent infirmity of mind or body, the local authority shall grant to him a gratuity of such amount, not exceeding his pensionable remuneration multiplied by four and one-third multiplied by his pensionable local service, as they consider proper.

• (2) The gratuity under subsection (1) of this section shall be increased, as respects a registered employee whose pensionable local service at date of cesser of employment is not less than two years and less than five years, by the addition of an amount equal to three-eightieths of his pensionable remuneration multiplied by fifty-two, multiplied by his pensionable local service at such cesser.".

"40 Where a registered employee of a local authority within the meaning of the Local Government (Superannuation Revision) Scheme, 1984 dies in his employment the body shall grant to his legal personal representative a gratuity of an amount equal to—

( a ) his pensionable remuneration multiplied by fifty-two, or

( b ) an amount equal to the lump sum which would be payable to him under section 37 (1) of this Act, as inserted by the Local Government (Superannuation Revision) Scheme, 1984, if he had retired on the date of death by reason of permanent infirmity of mind or body,

whichever is the greater.".

( a ) who is not fully insured, and

( b ) who is not an employee to whom subsection (4) of section 43 applies,

as if the rate of contribution therein specified were five per cent.

• (2) Subsection (1) of section 43 of the Act of 1956 shall apply as respects a registered employee—

( a ) who is fully insured, and

( b ) who is not an employee to whom subsection (4) of section 43 applies,

as if the rate of contribution therein specified were—

three and a half per cent. of the amount by which his weekly rate of wages and the weekly value of his emoluments, taken together, exceed twice the personal weekly rate of old age contributory pension, and

one and a half per cent. of his weekly rate of wages and the weekly value of his emoluments.

• (3) Subsection (4) (a) of section 43 of the Act of 1956 shall apply as respects a registered employee who is not fully insured, and—

( a ) whose employment from the 27th day of May, 1977 as an employee of a local authority is continuous, and to whom immediately before the 27th day of May, 1977 that provision applied, or

( b ) whose name is entered in Part II of the Register on account of an option exercised by him pursuant to article 14 (2).

• (4) Subsection (4) (a) of section 43 of the Act of 1956 shall apply as respects a registered employee as referred to in sub-article (3) but who is fully insured as if the rate of contribution therein specified were—

two per cent. of the amount by which his weekly rate of wages and the weekly value of his emoluments, taken together, exceed twice the personal weekly rate of old age contributory pension, and

one per cent. of his weekly rate of wages and the weekly value of his emoluments.

• (5) Subsection (4) (b) of section 43 of the Act of 1956 shall apply as respects a registered employee who is not fully insured, and—

( a ) to whom, immediately before the 27th day of May, 1977, that provision applied, where his employment from the said 27th day of May, 1977 as an employee of a local authority is continuous, or

( b ) whose name is entered in Part II of the Register, otherwise than on account of an option exercised by him pursuant to article 14(2) as from the expiration of a continuous period of the person's being a registered officer whose name was entered in Part I of the Register on account of an option exercised by him pursuant to article 13(2), where his employment, from date of entry of his name in Part II of the Register, as an employee of a local authority is continuous.

• (6) Subsection (4)(b) of section 43 of the Act of 1956 shall apply as respects a registered employee as referred to in sub-article (5) but who is fully insured as if the rate of contribution therein specified were—

two per cent. of the amount by which his weekly rate of wages and the weekly value of his emoluments, taken together, exceed twice the personal weekly rate of old age contributory pension, and

one per cent. of his weekly rate of wages and the weekly value of his emoluments.

• (7) Section 43 of the Act of 1956 shall apply as respects a registered employee as if the following subsection were added:

• "(5) Contributions in respect of a person who is entitled to reckon a period of service under paragraph (iv) of section 34(2) of the Act of 1956 shall be dealt with in accordance with the provisions of subsections (1), (2) and (3) of this section.".

( a ) as if the words "or under the Local Government (Superannuation Revision) Scheme, 1984" were added to subsection (1),

( b ) as if subsections (2), (3) and (5) were deleted,

( c ) as if the following subsection was substituted for subsection (4):

• "(4) Where a registered employee of a local authority, within the meaning of the Local Government (Superannuation Revision) Scheme, 1984, who has less than five years of pensionable local service ceases to be such registered employee, otherwise than on account of being discharged for misconduct, is not employed in another position service in which is capable of being reckoned under this Act or under the said Scheme and is not granted a gratuity under section 39 of this Act, the body shall return to him the contributions.".

• (2) Subsections (7) and (8) of section 44 of the Act of 1956 shall apply to a local authority within the meaning of the Local Government (Superannuation Revision) Scheme, 1984.

( b ) Section 45 of the Act of 1956 shall apply as respects a person to whom this clause applies with the modification—

• (i) that the amount of the contribution to be repaid shall be increased by an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and

• (ii) that the words "before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after the subsequent appointment" were deleted from subsection (1), the words "before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after becoming so employed" were deleted from subsection (2) and the words "before the expiration of such period as the local authority consider reasonable in the circumstances of the case" were deleted from subsection (3).

( a ) who dies, or

( b ) who ceases to hold his employment on account of his having become incapable of performing his duties by reason of permanent infirmity of mind or body,

shall be at the rate provided for in paragraph (a) of subsection (2) of the said section 47 where his pensionable remuneration would have been so determined if—

• (i) in the case of (a) above, he had continued in employment until he attained the age of 65 years, and

• (ii) in the case of (b) above, he had continued in employment until he attained the minimum retiring age therefor.

• (2) As respects a registered employee, other than a registered employee to whom paragraph (a) of section 47(2) of the Act of 1956 applies or a registered employee to whom sub-clause (1) applies, the following provisions shall apply in substitution for the provisions of paragraph (b) of section 47(2) of the Act of 1956:

The pensionable remuneration of the employee shall be the uprated average weekly rate of wages applicable to his employment or employments during the relevant period determined in accordance with the formula set out in the table hereto together with the average weekly emoluments (if any) so applicable during that period.

TABLE

where—

A is the number of calendar days in the relevant period from the commencement of that period to the date his position changed,

B is the weekly rate of wages at the expiration of the relevant period which he would have had if he had continued to be employed in the position in which he was employed at the commencement of the relevant period,

C is the number of calendar days in the relevant period served in the position which he held at the expiration of the relevant period,

D is his weekly rate of wages at the expiration of the relevant period,

N is 1095 days where the relevant period is three years and, in any other case, is the number of calendar days in the relevant period,

provided that, if his position changed more than once during the relevant period, the formula shall be modified by the insertion after the value (A/N x B), of the value + (E/N x F), in respect of each such additional change, where in any value so inserted—

E equals the number of calendar days in the relevant period served in the additional position to which the value relates, and

F equals the weekly rate of wages at the expiration of the relevant period which he would have had if he had continued to be employed in the additional position to which the value relates.

• (3) Subsection (5) of section 47 of the Act of 1956 shall not apply to a registered employee.

• (2)
• (i) No contributions under section 43 of the Act of 1956 shall be required during a continuous period of service after becoming a registered employee from a person who, immediately before he became a registered employee, was a person to whom subsection (5) or (8) of section 48 of the Act of 1956 applied.

• (ii) No contributions under section 43 of the Act of 1956 shall be required during a continuous period of service after becoming a registered employee from a person who, immediately before he became a registered employee, was then a person to whom clause 13(2)(i) of Part II of this Schedule applied.

PART IV (Modifications relating to Parts IV and VI of the Act of 1956).

• (i) as respects a person whose employment in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under the Act of 1956 or under this Scheme and which commenced before the 27th day of May, 1977, or

• (ii) as respects the repayment of a marriage gratuity by a person whose husband died after she had ceased to hold the office or employment in respect of which the gratuity was granted and before the date of her subsequent appointment to a position in a pensionable capacity service in which is capable of being reckoned under the Act of 1956 or under this Scheme, during a continuous period of such service which is capable of being reckoned under the Act of 1956 or under this Scheme.

( b ) Section 70 of the Act of 1956 shall apply as respects a person to whom this clause applies with the modifications that—

• (i) the amount of the gratuity to be returned shall be increased by an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and

• (ii) that the words "before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after the subsequent appointment," were deleted from subsection (1).

SECOND SCHEDULE

Modifications to the Local Government (Superannuation) Act, 1956 (Addition to Service) Regulations, 1956.

• "(1) ( a ) Where a registered officer of a local authority within the meaning of the Local Government (Superannuation Revision) Scheme, 1984 retires or is removed from office because of permanent infirmity of mind or body before attaining the age-limit for the office, or in case there is no age-limit, before attaining the age of sixty-five years, the local authority may add to his pensionable local service—

• (i) where his pensionable local service is not less than five years, and not more than ten years—

• (I) a period equivalent to that pensionable local service, or

• (II) a period equivalent to the additional period of pensionable local service which the officer would have had if he had served in the period beginning on the date immediately following the date he ceased to be a registered officer and ending on his 65th birthday,

whichever is the less;

• (ii) where his pensionable local service is not less than ten years, and not more than twenty years, the more favourable of—

• (I) twenty years, less that pensionable local service, or a period equivalent to the additional period of pensionable local service which the officer would have had if he had served in the period beginning on the date immediately following the date he ceased to be a registered officer and ending on his 65th birthday, together with any period which may be added in accordance with paragraphs (a), (c) and (e) of section 13(2) of the Act, whichever is the less, or

• (II) six years and two hundred and forty-three days, or a period equivalent to the additional period of pensionable local service which the officer would have had if he had served in the period beginning on the date immediately following the date he ceased to be a registered officer and ending on the date he would have reached the minimum retiring age, together with any period which may be added under paragraphs (a), (c) and (e) of section 13 (2) of the Act, whichever is the less;

• (iii) where his pensionable local service is twenty years or more—

• (I) six years and two hundred and forty-three days, or

• (II) a period equivalent to the additional period of pensionable local service which the officer would have had if he had served in the period beginning on the date immediately following the date he ceased to be a registered officer and ending on the date he would have reached the minimum retiring age, together with any period which may be added under paragraphs (a), (c) and (e) of section 13 (2) of the Act,

whichever is the less;

( b ) For the purposes of this sub-article—

"minimum retiring age" means, in the case of an officer to whom the provisions of subsection (2) of section 12 of the Act applies, fifty-five years and, in any other case, sixty years.".

GIVEN under the Official Seal of the Minister for the Environment

this 2nd day of February, 1984.

LIAM KAVANAGH,

Minister for the Environment.

The Minister for the Public Service hereby consents to the making of this Scheme.

GIVEN under the Official Seal of the Minister for the Public Service on

the 2nd day of February, 1984.

JOHN BOLAND,

Minister for the Public Service.

EXPLANATORY NOTE

The effect of this Scheme is to make revised superannuation arrangements for the staff of local authorities becoming pensionable on or after the 1st day of June, 1978. The Scheme provides options for staff who became pensionable before that date.