S.I. No. 391/1986 - Local Government (Superannuation Revision) (Consolidation) Scheme, 1986

• (2) The gratuity under sub-article (1) shall be increased as respects a registered officer whose pensionable local service at date of cesser of office is not less than two years and less than five years and who ceases to hold his office on account of being incapable of performing his duties by reason of permanent infirmity of mind or body, by the addition of an amount equal to three-eightieths of his pensionable remuneration multiplied by the number of whole years in his pensionable local service, together with, where pensionable local service comprises days in addition to the number of whole years, the fraction of a year represented by A/365, where A is the number of days involved.

• (3) the cases referred to in sub-article (1) are the following:

• (a) where the officer has ceased to hold his office on account of being incapable of performing his duties by reason of permanent infirmity of mind or body;

• (b) where the officer was removed from his office for a cause other than misconduct or unfitness;

• (c) where the office of the officer was abolished;

• (d) where the officer has resigned in a case in which his position was materially altered to his detriment by changes in its conditions made without reasonable cause,

subject to the exclusion of any case, being a case such as is specified in paragraph (b) or paragraph (c), in which the officer was removed or resigned from office under section 24 of the Local Government Act, 1941 (No. 23 of 1941), or that section as amended by section 17 of the Local Government Act, 1955 (No. 9 of 1955), in circumstances such that subsection (2) of the said section 24 does not, by virtue of subsection (3) of that section, apply.

18 Grant of gratuity in respect of deceased registered officer.

18.

18. (1) Where a registered officer of a local authority dies in office the local authority shall grant to his legal personal representative a gratuity of an amount equal to—

• (a) his pensionable remuneration, or

• (b) an amount equal to the lump sum which would be payable to him under article 14 if he had retired on the date of death because of permanent infirmity of mind or body,

whichever is the greater.

• (2) Notwithstanding the provisions of sub-article (1), a gratuity may, as respects a registered officer who dies in office on or after the 1st day of January, 1986 and who is married at the date of death, be granted at the discretion of the local authority to the widow or widower, as appropriate.

19 Grant of gratuity in respect of deceased grantee under article 13.

19.

19. Where a person, who was a registered officer of a local authority and who was granted under article 13 a lump sum and allowance oil ceasing to hold office, dies before the total of all the sums received by him on foot of the lump sum and allowance is equal to his pensionable remuneration, the local authority shall grant to his legal personal representative, or, if he dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, a gratuity equal to the difference between the said total amount and the said pensionable remuneration.

20 Grant of gratuity to female registered officer on marriage.

20.

20. (1) Where a female registered officer resigns from office with a local authority and—

• (a) she became such an officer before the 1st day of June, 1978,

• (b) she continued to be such an officer from the 1st day of June, 1978 to the date her resignation had effect,

• (c) she has not less than five years of pensionable local service,

• (d) she does not accept any other position service in which is capable of being reckoned under this Scheme,

• (e) she produces, within three months of her resignation or such longer period as the local authority may allow in the circumstances of the particular case, to the local authority a certificate of her marriage,

• (f) in the case of her marriage on of before the 31st day of May, 1976—her resignation occurs on or before the 30th day of June, 1978, or, in the event of her not having five years of pensionable local service by the said 30th day of June, 1978, on the date, not later than the 30th day of November, 1979, on which she has five years of pensionable local service,

• (g) in the case of her marriage on or after the 1st day of June, 1976, and not later than the 30th day of November, 1977—her resignation occurs on or before the 30th day of June, 1978, or not later than two years from the date of her marriage, whichever is the later, or, in the event of her not having five years of pensionable local service on the 30th day of June, 1978 or at the expiration of two years from the date of her marriage, on the date, not later than the 30th day of November, 1979, on which she has five years of pensionable local service.

• (h) in the case of her marriage on or after the 1st day of December, 1977—her resignation occurs not later than two years from the date of her marriage,

the following provisions shall have effect:

• (I) if the local authority are of opinion that she has served in her office with diligence and fidelity and to their satisfaction, the local authority shall grant to her a gratuity of an amount equal to one-twelfth of her pensionable remuneration, multiplied by the number of years in her pensionable local service, including where pensionable local service comprises days in addition to a number of whole years, the fraction of a year represented by A/365, where A is the number of days involved, or her pensionable remuneration, whichever is the less;

• (II) if the local authority, although not being of opinion that she has served in her office with diligence and fidelity and to their satisfaction, nevertheless decide that, in the special circumstances of the case, she should be granted a reduced gratuity, they shall grant to her a gratuity of an amount equal to the amount that would be appropriate under clause (I) reduced—

• (A) as respects a person who ceased to be a female registered officer before the 10th day of January, 1984, to such extent, not less than 50 per cent., as they consider proper, and

• (B) as respects a person who is a female registered officer on or after the 10th day of January, 1984,

• (i) where there is a loss of funds to the local authority for which the person is culpable, by such amount,

• (ii) in any other case, by such amount as the local authority in the special circumstances of the case consider proper;

• (III) notwithstanding the provisions of clauses (I) and (II), where a female officer referred to in paragraph (f) had five years of pensionable local service on the 31st day of May, 1978, or, on a date during the month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable remuneration and pensionable local service on the 31st day of May, 1978, or, where she first attained five years of pensionable local service between that date and the 30th day of June, 1978, on the day on which she so attained such five years of pensionable local service, and any contributions paid by her pursuant to article 23 subsequent to such date shall be returned to her;

• (IV) notwithstanding the provisions of clauses (I) and (II), where a female officer referred to in paragraph (g) had five years of pensionable local service on a date before the 30th day of June, 1978 and the period of two years from the date of her marriage expired on a date during the said month of June, 1978, the amount of gratuity which may be granted to her shall be determined by reference to her pensionable local service as at the later of the said two dates, and any contributions paid by her pursuant to article 23 subsequent to such later date shall be returned to her.

• (2) Where a female person became a registered officer of a local authority on or after the 1st day of June, 1978, the provisions of sub-article (1) in relation to the grant of a gratuity shall, notwithstanding paragraphs (a) and (b) of that sub-article, apply to her provided that immediately before she became such registered officer she had a continuous period of wholetime service in a position service in which is capable of being reckoned under the Act of 1956 or under this Scheme and that for the whole or part of such period she was a person to whom a superannuation scheme, which included entitlement to a marriage gratuity, applied.

• (3) A marriage gratuity shall not be granted to a female registered officer who was already married before becoming such registered officer unless the marriage took place during a period of wholetime service which is capable of being reckoned under this Scheme.

• (4) A female registered officer of a local authority to whom a gratuity may be granted under this article may apply in writing to the local authority to opt for preserved superannuation benefits under article 21 in lieu of the said gratuity.

21 Grant of preserved benefits to registered officer

21.

21. (1) Where a registered officer of a local authority having at least five years of pensionable local service has ceased to hold his office other than—

• (a) in such circumstances that benefit under this Scheme, other than a benefit under this article, arises, or

• (b) on removal from office for misconduct or unfitness,

or

• (c) on becoming employed in an other position service in which is capable of being reckoned under this Scheme,

and the local authority either are of opinion that in general he has served in his office with diligence and fidelity and to their satisfaction, or, not being of that opinion, they nevertheless decide that, in the special circumstances of his case, he should be granted a reduced preserved pension and reduced preserved lump sum, or if he dies before being granted such pension and lump sum, a preserved death gratuity should be granted in respect of him, they shall, on application by him, grant a preserved pension and preserved lump sum to him—

• (i) in case he has ceased to hold his office and the local authority at any time decide that he would have ceased to hold his office because of permanent infirmity of mind or body if he had remained in such office after the date he ceased to hold the office, with effect from the 10th day of January, 1984 or the date on which the decision is made, whichever is the later,

• (ii) in any other case—with effect from the date he attains sixty years of age, or if he dies before attaining sixty years of age and a decision under subparagraph (i) has not been made in respect of him, they shall grant a preserved death gratuity to his legal personal representative, or, if he dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, on application by the widow, widower or legal personal representative.

• (2)
• (a) Notwithstanding the provisions of article 23 (3), where a registered officer of a local authority ceases to hold office with entitlement to a preserved lump sum and preserved pension or to a preserved death gratuity, the local authority shall notify him, in writing, of the amount of any contributions outstanding under this Scheme or the Act of 1956 and unless such contributions are paid to the local authority within twelve months of such notice, they shall fall to be recovered, in due course, from the preserved lump sum and preserved pension or preserved death gratuity arising under sub-article (1).

• (b) where contributions fall to be recovered from a preserved lump sum and preserved pension or from a preserved death gratuity pursuant to paragraph (a), the amount of such contributions shall be increased to the amount equivalent to what they would be if the aggergate salary or wages and emoluments, if any, of each office and employment in respect of which the contributions are payable, was increased by reference to the rate of salary or wages and emoluments, if any, applicable to each such office or employment on the last effective date of increases under the Pensions (Increase) Act, 1964 , prior to—

• (i) in case he is awarded a preserved lump sum and preserved pension pursuant to sub-article (1) (i)—the effective date of such award,

• (ii) in case he is awarded a preserved lump sum and preserved pension pursuant to sub-article (1) (ii)—the date he attains sixty years of age, or

• (iii) in case he is awarded a preserved death gratuity—the date of his death.

• (3) A preserved pension or a preserved lump sum shall not be paid to a person in a case referred to in sub-article (1) (i) unless the local authority are satisfied that the person is incapable from infirmity of mind or body of discharging the duties of the office which he held and that the infirmity is permanent and unless the person gives to the local authority a certificate of a registered medical practitioner specifying the nature of the infirmity, the extent to which the person is incapacitated and stating the opinion of the registered medical practitioner as to the permanency of the incapacity.

• (4) Where a preserved pension is granted to a person in the circumstances described in sub-article (1) (i), the local authority may, at any time after the award of the pension and before the date on which the person attains sixty years of age, review or further review the matter and upon such a review or further review—

• (a) in case such pension is being paid and the said local authority is satisfied that, had the application been made on the date of the review (or further review), such application would not have been allowed, the local authority shall grant no further payments of the pension until the person attains sixty years of age, or

• (b) in case payment of the pension has for the time being ceased in accordance with paragraph (a), and the said local authority are satisfied that, had such application been made at the date of the further review the application would have been allowed, payment of the pension shall be recommenced.

• (5)
• (a) A preserved pension may not exceed one-eightieth of the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which the applicant attains sixty years of age, or in case such pension is awarded under sub-article (1) (i), prior to the effective date of payment of such pension, of his pensionable remuneration at the date of cesser of office, multiplied by the number of years of his pensionable local service, including where pensionable local service comprises days in addition to a number of whole years, the fraction of a year represented by A/365, where A is the number of days involved, or by forty years, whichever is the less.

• (b) A preserved lump sum may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date on which the applicant attains sixty years of age, or in case such lump sum is awarded under sub-article (1) (i), prior to the effective date of payment of such lump sum, of his pensionable remuneration at the date of cesser of office, multiplied by the number of years of his pensionable local service, including where pensionable local service comprises days in addition to a number of whole years, the fraction of a year represented by A/365, where A is the number of days involved, or by forty years, whichever is the less.

• (c) A preserved death gratuity may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date of the person's death, of his pensionable remuneration at the date of cesser of office, multiplied by the number of years of his pensionable local service, including where pensionable local service comprises days in addition to a number of whole years, the fraction of a year represented by A/365, where A is the number of days involved, or by forty years, whichever is the less.

• (6) Where a local authority decide under sub-article (1) that a person shall be granted a reduced preserved pension and a reduced preserved lump sum the following provisions shall apply:

• (a) as respects a person who ceased to hold office before the 10th day of January, 1984, the amount of the preserved lump sum and the rate per annum of the preserved pension granted under sub-article (1) shall be reduced below the amount and rate that would be appropriate under sub-article (5) (a) and (5) (b) and to an extent not less than 50 per cent.,

• (b) as respects a person who is a registered officer on or after the 10th day of January, 1984—

• (i) where there is a loss of funds to the local authority for which the person is culpable, the amount of the preserved lump sum that would be appropriate under sub-article (5) (b) shall be reduced by such amount, and, in addition, where the amount of the loss of funds is greater than the amount of the preserved lump sum, payment of the preserved pension that would be appropriate under sub-article (5) (a) shall be suspended until such time as the total loss is recovered by the local authority,

• (ii) in any other case, the preserved lump sum and preserved pension shall be reduced by such amount as the local authority in the special circumstances of the case consider proper, and

• (c) where it is favourable to him, the provisions of subparagraph (b) shall be applied in relation to a registered officer who was granted a reduced preserved lump sum and a reduced preserved pension and who ceased to hold office before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or where it is a case referred to in subparagraph (b) (i), from a date, not earlier than the 10th day of January, 1984, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of preserved pension.

• (7) Where a person who resigns with an entitlement to benefit under sub-article (1) subsequently, but before he attains sixty years of age, becomes a registered officer or a registered employee of a local authority, then on his becoming such registered officer or employee, as may be appropriate, his entitlement under this article shall cease.

• (8) Where a person who resigns from a local authority with an entitlement to benefit under sub-article (1) subsequently, but before he attains sixty years of age, becomes employed in a position service in which is reckonable under this Scheme, not being a person referred to in sub-article (7), he may apply to the local authority in writing to waive such entitlement and thereupon such entitlement shall be waived and the local authority shall not grant any benefit under this article to, or in respect of, him.

• (9) The foregoing provisions of this article shall apply as respects a registered officer in relation to any part-time office under the local authority, or any other local authority, which he holds in a permanent capacity where he ceases to be a registered officer on or after the 10th day of January, 1984, subject to the provisos:

• (i) that at the date he ceases to hold the part-time office he has served at least five years in that office,

• (ii) that he ceases to hold the part-time office on a date which occurs before the date he ceases to be a registered officer,

• (iii) that subsequent to his ceasing to hold the part-time office he is granted an allowance, or a preserved pension, or a death gratuity is granted in respect of him on his ceasing to be a registered officer,

• (iv) that the provisions of subparagraphs (i) and (ii) of sub-article (1) shall not apply in respect of the part-time office and any preserved pension and preserved lump sum in respect of the part-time service shall be granted instead with effect from the date the allowance pursuant to articles 13 and 15, or the preserved pension under this article, in respect of his substantive wholetime office, is granted, and

• (v) that references in this article to pensionable remuneration and pensionable local service shall be construed respectively as relating to the remuneration in respect of the part-time office and to the extent of the period during which he held the part-time office.

• (10) Where a person resigns from a local authority with an entitlement to benefit under sub-article (1) he may, in writing, waive such entitlement and apply to the local authority to have his superannuation contributions returned to him under article 24 (5); upon receipt of such application the local authority shall return such contributions to such person and the local authority shall not grant any benefit under this Scheme to, or in respect of, him.

22 Registered officers granted special leave without pay to take up appointments with E.E.C. institutions.

22.

22. (1) Where a registered officer is granted special leave without pay by a local authority, with the consent of a Minister of the Government, in order to take up after the 31st day of December, 1972, an appointment with an institution of the European Communities and such special leave ceases by reason of his return to a position in the local authority, he shall be entitled to reckon as service the period of service with such institution which was actual service reckonable for the purposes of the institution's pension scheme where—

• (a) he is not awarded a pension, preserved pension, severance gratuity, compensation payment, or any equivalent benefit from the institution, and

• (b) the institution makes an agreed payment to the local authority in respect of the service.

• (2) Where a registered officer takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and leaves the employment of the institution before he attains sixty years of age, otherwise than because of dismissal or redundancy, and he ceases to hold office in the local authority by reason of his resignation therefrom with effect from the date on which he ceases to hold employment with the institution, and if, but only if, he does not become employed in a position service in which is capable of being reckoned under this Scheme, the provisions of article 21 will apply in his case, subject to the proviso that his pensionable local service for the purposes of the said article 21 shall be his pensionable local service on his last day of such service with the local authority prior to taking up his appointment with the institution.

• (3) Where a registered officer takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and he dies while in the service of the institution before his special leave without pay terminates the following provisions shall apply:

• (a) an amount not greater than an amount equal to three-eightieths of the equivalent at the date of death, of his pensionable remuneration on his last day of reckonable service with the local authority multiplied by the number of whole years of his pensionable local service, together with, where pensionable local service comprises days in addition to the number of whole years, the fraction of a year represented by A/365, where A is the number of days involved, or forty years, whichever is the less, will be paid by the local authority to his legal personal representative, or, if he dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, and

• (b) Articles 18 and 21 will not apply in relation to him.

• (4) Where a registered officer takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and the person is serving in the institution when he attains sixty years of age, the following provisions shall apply:

• (a) the following benefits will be payable with effect from the date of his sixtieth birthday, or, in case his special leave without pay terminates after that date, the date of such termination, namely—

• (i) an annual allowance of one-eightieth of the equivalent, on such date, of his pensionable remuneration on his last day of reckonable service with the local authority prior to taking up his appointment with the institution multiplied by the number of whole years of his pensionable local service together with, where pensionable local service comprises days in addition to the number of whole years, the fraction of a year represented by A/365, where A is the number of days involved, or forty years, whichever is the less, and

• (ii) a lump sum of three-eightieths of the equivalent, on such date, of his pensionable remuneration on his last day of reckonable service with the local authority prior to taking up his appointment with the institution multiplied by the number of whole years of his pensionable local service, together with, where pensionable local service comprises days in addition to the number of whole years, the fraction of a year represented by A/365, where A is the number of days involved, or forty years, whichever is the less,

provided that the officer has ceased to hold office with the local authority by reason of his resignation therefrom with effect from the date on which he attains sixty years of age, or in case his special leave without pay terminates after that date, the date of such termination,

• (b) the said benefits shall be in lieu of any payments which apart from this sub-article might otherwise fall due to be paid to, or in respect of, him under this Scheme.

• (5) For the purposes of this article—

"the European Communities" means the European Economic Community, the European Coal and Steel Community and the European Atomic Energy Community;

"an agreed payment" means a payment in respect of a period of actual service with an institution of the European Communities which is agreed with that institution by the local authority, with the consent of the Minister.

23 Contributions by registered officers.

23.

23. (1) Subject to the provisions of articles 8 and 12 and to the following provisions of this article, a registered officer of a local authority shall contribute to such local authority for the purposes of this Part of this Scheme at the rate of 5 per cent. of—

• (a) his annual rate of salary, and

• (b) the annual value of his emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he had neither salary nor emoluments nor in respect of a period which he is precluded from reckoning under article 6 (1) (g).

• (2)
• (a) A registered officer who, pursuant to sub-articles (4) and (5) of article 7, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority shall contribute to his employing local authority for the purposes of the said sub-articles (4) and (5) at the rate of—

• (i) two and one-half per cent. of the aggregate salary and value of his emoluments, if any, which he received for so much of such period or periods as occurred between the 1st day of April, 1948 and the 31st day of December, 1985, and

• (ii) five per cent of the aggregate salary and value of his emoluments, if any, which he received for so much of such period or periods as occurred on or after the 1st day of January, 1986, together with, in each case where the contribution is not paid within twelve months of the date of notification to him by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

• (b) Where contributions are received by a local authority under paragraph (a) and any amount so received is in respect of service under another local authority or local authorities the first-mentioned local authority shall transfer such amount to the local authority or local authorities under which the service occurred.

• (3) The contribution to be made by a registered officer of a local authority under this article may be obtained by such local authority by means of periodical deductions from his salary and emoluments, but, if any such deduction proper to be made by a local authority from his salary and emoluments is not made, such local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or out of any lump sum, allowance or gratuity payable by them to, or in respect, of him.

• (4) Where, under article 54, lump sums, allowances or gratuities granted by a local authority are paid by another local authority, the first-mentioned local authority shall from time to time (but not less frequently than once in each quarter) transfer to the other local authority—

• (a) in case the first-mentioned local authority are a vocational education committee—one-half of all sums received by them by way of contribution under this article, or under article 7 (1) (g) (ii), and

• (b) in any other case—the whole of all such sums.

• (5)
• (a) In the case of a person—

• (i) whose name was entered under subsection (5) of section 7 of the Act of 1956 by a mental hospital authority in the register maintained under the said section 7, or

• (ii) whose name is entered in Part I of the Register by virtue of article 28(2),

the reference to 5 per cent. in sub-article (1) shall, until the expiration of his continuous period of being an officer of a local authority beginning on the commencement of section 41 of the Mental Treatment Act, 1961 , be construed as a reference to 3 per cent.

• (b) In the case of a person whose name was entered otherwise than under subsection (5) of section 7 of the Act of 1956 by a mental hospital authority, as from the expiration of a continuous period of such person's being a mental hospital employee which began on the commencement of section 41 of the Mental Treatment Act, 1961 , and—

• (i) as from the commencement of which such person's name was entered under subsection (5) of section 30 of the Act of 1956, or

• (ii) not having been so entered, his name was entered in Part II of the Register by virtue of article 50 (2),

the reference to 5 per cent. in sub-article (1) shall, until the expiration of his continuous period of being an officer of a local authority beginning at the time as from which the mental hospital authority entered his name in the register maintained under the said section 7, be construed as a reference to 3 per cent.

24 Return of contributions to registered officers.

24.

24. (1) In this Part of this Scheme "the contributions" means, in relation to a registered officer, the aggregate amount of his contributions for superannuation in respect of service which is capable of being reckoned under this Scheme.

• (2) Where a registered officer of a local authority ceases to hold his office for any cause other than misconduct, does not accept any other position service in which is capable of being reckoned under this Scheme and is not granted a lump sum and allowance under article 13, a gratuity under article 17 or 20 or a preserved lump sum and a preserved pension under article 21, the local authority shall return to him the contributions.

• (3)
• (a) Where a registered officer of a local authority is removed from office for misconduct, other than in a case where he is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the local authority shall have power at their discretion—

• (i) in relation to a person who ceased to be a registered officer before the 1st day of January, 1986, to return to him the contributions or part thereof if they are of opinion that there are special reasons for so doing, and

• (ii) in relation to a person who ceases to be a registered officer on or after the 1st day of January, 1986, to return to him the contributions or part thereof if they are of opinion that there are special reasons for so doing.

• (b) Notwithstanding any other provision of this Scheme, there shall be no appeal as respects a decision of a local authority in respect of a case to which subparagraph (i) of paragraph (a) applies.

• (4) A local auuthority shall with effect from the 1st day of November, 1979 return the contributions to a former officer of the local authority who ceased to hold office to take up a position, other than as an officer or employee of any other local authority, service in which is capable of being reckoned under this Scheme, where he subsequently ceases to hold such position for any cause other than misconduct and does not accept another position service in which is capable of being reckoned under this Scheme and, under the superannuation conditions then applicable to him, he is not granted a return of such contributions or any lump sum, allowance or gratuity or is not given the benefit of any preserved lump sum, allowance or gratuity.

• (5) A local authority shall return the contributions to a person who makes the application provided for in article 21 (10).

• (6) Where a local authority return the contributions or part thereof and the contributions includes a sum for contributions for superannuation made by the officer in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall recoup such sum to the local authority.

• (7) Where a body service under which is capable of being reckoned under this Scheme return contributions made for superannuation in respect of service which is capable of being reckoned under this Scheme and the amount returned includes a sum for contributions held by any local authority, that local authority shall recoup such sum to the body.

• (8) Section 21 of the Finance Act, 1972 , as amended by section 18 of the Finance Act, 1973 , shall apply in relation to a return of contributions made under this article.

25 Repayment of returned contributions (registered officer).

25.

25. (1) Where, after the contributions have been returned under section 24 of the Act of 1956 or article 24 to a pensionable officer or a registered officer of a local authority on his ceasing to be a pensionable officer or a registered officer or contributions have been returned to an officer under section 10 of the Asylum Officers' Superannuation Act, 1909 or to an officer under section 86 of the Act of 1945, he becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable officer whose service 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, he shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

• (2) Where, contributions having been returned under section 32 of the Act of 1948 by a local authority to a person, he becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable officer whose service 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, he shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

• (3) Where—

• (a) a registered officer of a local authority has any period of service (other than as an officer or employee of a local authority) that would, if he made the repayment provided for by this sub-article, be capable of being reckoned under this Scheme, and

• (b) contributions in respect of the service have been returned to him,

he shall be entitled to repay the amount so returned to the local authority together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

• (4) Where—

• (a) a repayment has been made under this article to a local authority, and

• (b) the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

• (i) in case the first-mentioned local authority are a vocational education committee—one-half of the repayment, and

• (ii) in any other case—the whole of the repayment.

26 Exclusions from salary and emoluments.

26.

26. (1) In this Part of this Scheme neither "salary" nor "emoluments" shall include any of the following:

( a ) payments for overtime,

( b ) travelling expenses,

( c ) payments for acting as superintendent registrar of births, deaths and marriages or as registrar of marriages,

( d ) payments for special work of a casual or temporary nature,

( e ) payments for filling a position temporarily unless the period for which the payments are made is two years or more reckoned back from cesser of office,

( f ) such perquisites in kind (or a monetary payment given in lieu of such perquisites) as may be specified by the Minister,

( g ) allowances to cover particular expenses or needs.

• (2) The Minister may, if he thinks fit, direct that payments of a specified kind, being a kind mentioned in paragraph (a) or paragraph (g) of sub-article (1), shall be for the purposes of this Part of this Scheme part of the salary of a particular officer, of officers of a particular class or of every officer, and thereupon, notwithstanding sub-article (1), "salary" shall in this Part of this Scheme, include, as respects that officer, officers of that class or every officer (as may be appropriate) payments of that kind.

27 Calculation of pensionable remuneration of registered officer.

27.

27. (1) A local authority shall from time to time determine the annual money value of every (if any) emolument, being any apartments, rations or other perquisites in kind, of a registered officer.

• (2) The pensionable remuneration of a registered officer for the purposes of this Part of this Scheme shall be—

( a ) in case he has been an officer of a local authority during the whole of the relevant period and his salary has during the relevant period and the period (if any) thereafter ending on cesser of office, not changed otherwise than in accordance with changes applicable generally to the class, description or grade of officers to which he belonged at the expiration of the relevant period, or

( b ) in case—

• (i) he dies, or

• (ii) he ceases to hold his office because of his having become incapable of performing his duties by reason of permanent infirmity of mind or body,

his annual rate of salary at the date of cesser of office together with the annual average of his emoluments (if any) in respect of the relevant period provided his pensionable remuneration would have been so determined if—

• (I) in the case of paragraph (b) (i) he had continued in office until he attained the age-limit therefor, and

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

( c ) in any other case—

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

(A x B) + (C x D)

N N

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,70

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 1,095 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 x B), of the value, + (E x F), in

N N

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) ( a ) Where a registered officer ceased to hold his office or died in office during the period beginning on the 1st day of October, 1982 and ending on the 31st day of December, 1982, and his salary at the date of cesser of office was one which was affected by paragraph 1 of the Proposals, his salary for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate had payment of the third phase of the increase provided for in Clause 2 of the Public Service Pay Agreement not been postponed by the said paragraph 1 to the 1st day of January, 1983.

( b ) Where a registered officer ceased to hold his office or died in office and his salary at the date of cesser of office was one which was affected by paragraph 2 of the Proposals, or, had the Proposals been implemented on such date, his said salary would have been so affected, his salary for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate had the revision of the Public Service Pay Agreement by the said paragraph 2 not taken place.

( c ) Where a registered officer ceased to hold his office or died in office and his salary at the date of cesser of office was one which was affected by paragraph 3I of the Proposals, or, had the Proposals been implemented on such date, his said salary would have been so affected, his salary for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate if 40 per cent. of the increase provided for in the relevant settlement, finding or offer had been payable from the effective date set out in such settlement, finding or offer.

( d ) In this sub-article—

"the Proposals" means the proposals for amendment of the Public Service Pay Agreement which were accepted by the Public Services Committee of the Irish Congress of Trade Unions on the 10th day of November, 1982;

"the Public Service Pay Agreement" means the agreement on pay in the public service made in December, 1981, between the Minister for the Public Service and the Public Services Committee of the Irish Congress of Trade Unions.

• (4) Where the officer has been an officer for part only of the relevant period and during the whole or part of the remainder of that period, he was an employee of a local authority, his wages as such employee shall, for the purposes of sub-article (2) (c), be regarded as salary.

• (5) Notwithstanding any other provisions of this Scheme, in sub-article (2) "salary" and "emoluments" shall, in relation to any position not under a local authority service in which is capable of being reckoned under this Scheme, have the same meanings respectively as they have in the provisions relating to superannuation applicable to the position and, in addition, "salary" shall include remuneration of an employee in any such position.

• (6) In this article "the relevant period" means—

( a ) in case the period or the aggregate of periods which the officer is entitled to reckon as service under this Part of this Scheme is less than three years—such period or the aggregate of such periods, and

( b ) in any other case—the period or the aggregate of the periods comprising the last three years of his service.

• (7) Notwithstanding the provisions of sub-article (2) (a), where a registered officer on or after the 10th day of January, 1984, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such date, the salary for the class or grade of officers to which he belonged at the cesser of office is increased as a result of a general salary increase affecting all classes and grades of officers, then, if the Minister in his absolute discretion so determines, his salary shall, for the purposes of article 14 only, be deemed to be the salary which would have been appropriate had the increase in salary been applicable on the date the officer ceased to hold his office, provided that the officer is alive on the date the salary increase becomes effective.

• (8) Where the terms of an agreement on pay in the public service made with the consent of a Minister of the Government and of the Minister for the Public Service specify that the pensionable remuneration of a registered officer for the purposes of determining a lump sum under article 14 or a lump sum under article 14 together with an allowance under article 15 shall be calculated otherwise than in accordance with the foregoing provisions of this article, such pensionable remuneration shall be calculated having regard to the terms of such agreement.

• (9) For the purposes of sub-article (2), the words"salary" and "emoluments" shall, as respects a registered officer who is sharing a wholetime office with one other officer under an approved job-sharing scheme, mean his salary and emoluments, respectively, as increased by 100 per cent.

28 Transitional provisions for Part II.

28.

( b ) An option referred to in paragraph (a) exercised by the legal personal representative of a person shall be regarded as an exercise by that person.

• (2) ( a ) Where a person, being a mental hospital officer on the 27th day of May, 1977, not being a pensionable officer of a local authority on account of an option which he exercised pursuant to subsection (5) (d) of section 7 of the Act of 1956, opted, in writing, before the 30th day of June, 1978, to the local authority to have the provisions of this Scheme applied to him, the local authority shall enter his name in Part I of the Register and the entry shall have effect as if it had been made on the 27th day of May, 1977.

( b ) An option referred to in paragraph (a) exercised by the legal personal representative of a person shall be regarded as an exercise by that person.

• (3) The following provisions shall have effect in relation to a mental hospital officer whose name is entered in Part I of the Register on account of an option referred to in sub-article (2):

( a ) where immediately before becoming so registered he was contributing under section 9 of the Asylum Officers' Superannuation Act, 1909 and was for the purposes of that Act an officer of the first class, the provisions of sections 77, 78 and 79 of the Act of 1945, shall, notwithstanding paragraph (a) of subsection (2) of section 64 of that Act, apply to him and, for this purpose, his name shall be deemed to be entered in the register maintained under section 65 of that Act;

( b ) where immediately before becoming so registered he was subject, by virtue of section 64 of the Act of 1945, to the Asylum Officers' Superannuation Act, 1909, he shall, on becoming so registered, cease to be subject to that Act;

( c ) as respects a person other than a person to whom paragraph (b) applies—

• (I) none of the following sections, that is to say, sections 66, 67, 68, 69, 70, 71, 72, 76, 85 and 86 of the Act of 1945, shall apply to him, and

• (II) subsection (2) of section 63 and sections 77, 78 and 79 of the said Act shall not apply to him save as respects a continuous period as a mental hospital officer beginning not later than the 27th day of May, 1977;

( d ) the provisions of paragraph (c) shall also apply as respects a person whose name is entered in Part I of the Register otherwise than on account of an option exercised by him pursuant to sub-article (2) provided the entry is made from the expiration of a continuous period of such person's being a mental hospital employee which began not later than the 27th day of May, 1977, and as from which date the person's name was entered in Part II of the Register on account of an option exercised by him pursuant to article 50 (2).

• (4) The provisions of subsections (4), (5), (9), (10) and (11) of section 28 of the Act of 1956 shall apply as respects a registered officer to whom, immediately before he became a registered officer, such provisions applied.

• (5) ( a ) No contribution under article 23 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.

( b ) No contribution under article 23 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 article 50 (5) (a) applied.

PART III REGISTERED EMPLOYEES

29 General limitations on service to be reckoned by registered employee.

29.

29. (1) A provision of this Part of this Scheme entitling a registered employee to reckon as service any period shall be subject to the overriding qualification that he shall not be entitled so to reckon a particular period more than once nor shall he be entitled so to reckon any of the following:

( a ) (i) any period in respect of which he has already received a lump sum, an allowance or a gratuity under this Scheme or any other scheme relating to superannuation or under any Act relating to superannuation service for the purposes of which is capable of being reckoned under this Scheme, 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 been granted a preserved pension or preserved lump sum under any scheme or Act relating to superannuation,

( b ) any period in respect of which any contributions for superannuation have been returned to him, unless, having been entitled to repay such contributions, he has done so,

( c ) any period before a date on which he was discharged or removed from his position for misconduct or unfitness save—

• (i) where he is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the date of such appointment or employment not being earlier than the 1st day of January, 1968, or

• (ii) as respects a person who is a registered employee on or after the 10th day of January, 1984, where he is either immediately or at a later date appointed to or employed in a position service in which is capable of being reckoned under this Scheme, and the local authority from whose service he was discharged or removed is satisfied that the service which he gave prior to such discharge or removal should be allowed to reckon,

( d ) subject to article 30 (2), any period of employment under a local authority during a local financial year, being the local financial year 1976 or any earlier local financial year, during which he had not two hundred or more service days, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19 (b) of the First Schedule to the Exchequer and Local Financial Years Act (Adaption of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ), or any period of employment under a local authority during a local financial year, being the local financial year 1977 or any subsequent local financial year prior to becoming a registered employee, during which he had not one hundred and thirty or more service days,

( e ) being a person entitled to reckon under this Scheme service which is not under a local authority, any period of that service which he would have been unable to reckon if he had continued to hold the position in which he had that service.

• (2) The provisions of sub-article (1) (c) (ii) shall be applied as respects a registered employee who ceased to hold his employment before the 10th day of January, 1984, for the purpose of determining with effect from the said 10th day of January, the amount of an allowance pursuant to articles 36 and 38 or a preserved pension pursuant to article 44.

30 Application of certain provisions to registered employees.

30.

30. (1) A registered employee of a local authority who, in relation to any local financial year prior to becoming so registered, gave notice in writing to a local authority——

• (i) pursuant to subsection (2) of section 30 of the Act of 1956 that his name was not to be entered in the register of pensionable servants maintained by such local authority, or

• (ii) pursuant to subsection (1) of section 31 of that Act that his name was to be removed from such register,

shall, (or his legal personal representative on his behalf, shall) be entitled to give notice in writing to his employing local authority that his service in any such year should be reckonable and thereupon such service shall become reckonable as service on payment of contributions in respect of such service to such local authority at the rate of 4 per cent. of the aggregate of his wages and value of his emoluments, if any, for the period, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest.

• (2) Notwithstanding the provisions of article 29 (1) (d), a registered employee of a local authority shall be entitled to reckon as service any period of employment under a local authority referred to in the said provisions as follows:—

( a ) (i) in case he becomes a registered employee during the period commencing on the 27th day of May, 1977 and ending on the 31st day of December, 1980, other than by virtue of article 21 of the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 363 of 1986 ), and he (or his legal personal representative on his behalf) gives notice in writing to his employing local authority before the 30th day of November, 1981 that his service days of less than two hundred in the local financial year 1976 or in any earlier local financial year, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19 (b) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ), should be reckonable, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3) (a);

• (ii) in case he becomes a registered employee on a date subsequent to the 31st day of December, 1980, and he (or his legal personal representative on his behalf) gives such notice in writing to his employing local authority before the 30th day of November following the date on which he became such registered employee, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3) (a);

• (iii) in case he becomes a registered employee by virtue of article 21 of the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 363 of 1986 ), and he (or his legal personal representative on his behalf) gives such notice in writing to his employing local authority before the 30th day of November, 1986, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3) (a),

( b ) (i) in case he becomes a registered employee on or before the 31st day of December, 1982, other than by virtue of article 21 of the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 363 of 1986 ), and he (or his legal personal representative on his behalf) gives notice in writing to his employing local authority before the 30th day of November, 1983 that his service days of less than one hundred and thirty in the local financial year 1977 or in any subsequent local financial year during which he was not a registered employee should be reckonable, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3) (b);

• (ii) in case he becomes a registered employee on a date subsequent to the 31st day of December, 1982 and he (or his legal personal representative on his behalf) gives such notice in writing to his employing local authority before the 30th day of November following the date on which he became such registered employee, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3) (b);

• (iii) in case he becomes a registered employee by virtue of article 21 of the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 363 of 1986 ), and he (or his legal personal representative on his behalf) gives such notice in writing to his employing local authority before the 30th day of November, 1986, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3) (b),

( c ) where in any case specified in paragraph (a) or (b) a local authority have failed to notify a registered employee in writing of the service days which may be reckoned by him under this sub-article, the Minister may extend the date by which notice in writing is required to be given to such local authority by him or on his behalf.

• (3) ( a ) The amount of the contributions referred to in sub-article (2) (a) shall be 4 per cent. of the aggregate of his wages and the value of his emoluments, if any, in respect of so much of such service as occurred on or after the commencement, in relation to the local authority concerned, of Part III of the Act of 1948 or Part III of the Act of 1956, or of this Scheme, whichever is the earlier, or, where contributions were returned to him under subsection (4) of section 57 of the Act of 1948 or subsection (3) of section 44 of the Act of 1956 in respect of any part of such period, the amount of the contributions returned to him in respect of such part.

( b ) The amount of the contributions referred to in sub article (2) (b) shall be determined as that rate per cent. which applies to such employee pursuant to article 45 of the aggregate of his wages and the value of his emoluments, if any, for the period.

• (4) ( a ) A contribution under sub- article (3) (a) or (3) (b) shall be paid by means of weekly deductions from the employee's wages of not less than 1 per cent. of such wages and the value of emoluments (if any) from—

• (i) in the case of an employee referred to in sub article (2) (a) (i)—a date not later than the 1st day of January, 1982,

• (ii) in the case of an employee referred to in sub-article (2) (b) (i)—a date not later than the 1st day of January, 1984,

• (iii) in the case of an employee referred to in sub-article (2) (a) (ii) or (2) (b) (ii)—a date not later than the 1st day of January after the 30th day of November referred to in the said sub-article (2) (a) (ii) or (2) (b) (ii), and

• (iv) in the case of an employee referred to in sub-article (2) (a) (iii) or (2) (b) (iii)—a date not later than the 1st day of January, 1987,

until the amount of the contribution has been paid.

( b ) In case the employee ceases to be a registered employee of a local authority before the amount of the contribution under sub-article (3) (a) or (3) (b) has been paid, the local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or out of any lump sum, gratuity or allowance or preserved lump sum, preserved gratuity or preserved pension payable by them to, or in respect of, him, save that in the case of a preserved lump sum, preserved gratuity or preserved pension, the amount owing shall be determined as that percentage of the weekly rate of wages and the weekly value of emoluments (if any) of his employment multiplied by fifty-two, on which his preserved lump sum or preserved death gratuity is determined, which is equivalent to the percentage which the amount owing on the date he ceased to hold his employment represented in relation to his weekly rate of wages and weekly value of his emoluments (if any) on his last service day multiplied by fifty-two.

( c ) Contributions paid to a local authority under sub-article (3) which are in respect of service given to any other local authority shall be transferred by them to such other local authority unless an agreement has been made between them under article 57.

( d ) The provisions of article 45 (4) shall apply in relation to contributions received under this article.

31 Reckoning wholetime service of registered employee

31.

31. (1) A registered employee of a local authority shall be entitled to reckon as service any of the following:

( a ) service as a pensionable servant or as a registered employee of the local authority or of any other local authority,

( b ) service as a pensionable officer or as a registered officer of the local authority or of any other local authority, subject to the proviso that any period during which he shared a wholetime office under an approved job-sharing scheme shall be reckoned as one-half of that period,

( c ) service during which he was a mental hospital employee or mental hospital officer and which he was entitled to reckon as service for the purposes of Part VIII of the Act of 1945, or any earlier enactment corresponding to the said Part VIII,

( d ) service in a pensionable position under a harbour authority,

( e ) (i) service which is reckonable for the purposes of the Superannuation Acts, being service continuous with subsequent service as a pensionable servant or pensionable officer or as a registered employee or registered officer of the local authority or any other local authority or with subsequent service in a position in which service for the purposes of those Acts is reckonable,

• (ii) as respects a person who is a registered employee on or after the 1st day of November, 1977, service which is reckonable for the purposes of the Superannuation Acts, being service which is succeeded, either immediately or at a later date, by service as a pensionable servant or pensionable officer or as a registered employee or registered officer of the local authority or any other local authority,

( f ) service (to such extent as the Minister either generally or in any particular case may approve) in a pensionable position under a body approved of by the Minister for the purposes of this paragraph on the basis of being a body granting pension rights such that they and the pension rights provided for by this Scheme are reciprocal generally,

( g ) service with the Defence Forces as respects which and to the extent to which the Minister, after consultation with the Minister for Defence, considers that it would have been service as an employee of a local authority but for its being service with the Defence Forces,

( h ) not more than two years' emergency military service, not being service referred to in paragraph (g), where for such period the person—

• (i) held commissioned rank in the Defence Forces, or

• (ii) was serving as a soldier in the Defence Forces, or

• (iii) being an officer of the Reserve or a man of the Reserve was called out on permanent service in pursuance of section 221 of the Defence Forces (Temporary Provisions) Act, 1923 ,

subject to the proviso that a person shall not be entitled to reckon such service where he—

• (I) having been appointed to commissioned rank in the Defence Forces, was—

• (A) dismissed with ignominy from the Defense Forces, or

• (B) dismissed from the Defence Forces by sentence of a court-martial, or

• (C) dismissed under section 7 of the Defence Forces Act, 1937 , or

• (II) having been serving as a soldier in the Defence Forces, was—

• (A) discharged from the Defence Forces by sentence of a court-martial, or

• (B) discharged from the Defence Forces for any of the following reasons, namely, misconduct, wilfully making a false statement on attestation or conviction by the civil power, or

• (C) dismissed from the Defence Forces under the Emergency Powers (No. 362) Order, 1945, or under section 13 of the Defence Forces (Temporary Provisions) Act, 1946, or

• (III) was a person to, or in respect of, whom any payment was made under the Defence Forces (Pensions) Scheme, 1937, as amended, or the Army Pensions Acts, 1923 to 1980, unless such payment is refunded or reduced as the Minister for the Environment may consider appropriate.

• (2) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable servant or as a registered employee" shall be deemed to include—

• (i) service (being service which, apart from this sub-article, would not be service as a pensionable servant or as a registered employee) as an employee of a local authority which is service that the employee would have been entitled to reckon for superannuation purposes if he had continued to be such employee,