S.I. No. 421/1986 - Local Government (Superannuation) (Purchase) Scheme, 1986

S.I. No. 421 of 1986.

LOCAL GOVERNMENT (SUPERANNUATION) (PURCHASE) SCHEME, 1986.

The Minister for the Environment, in exercise of the power conferred on him by sections 2 and 5 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980), with the consent of the Minister for the Public Service, hereby makes the following Scheme:

1 Short Title.

1.

1. This Scheme may be cited as the Local Government (Superannuation) (Purchase) Scheme, 1986.

2 Commencement.

2.

2. This Scheme shall be deemed to have come into force on the 2nd day of February, 1981.

3 Interpretation.

3.

3. (1) In this Scheme—

"the Act of 1956" means the Local Government (Superannuation) Act, 1956 (No. 10 of 1956);

"actual pensionable service" means service as a registered officer or employee which is reckonable as service for the purposes of Parts II and III of the Act of 1956, as amended, and the Revision Scheme of 1986, not being notional service purchased under this Scheme;

"actual reckonable service" means service which is reckonable as service for the purposes of Parts II and III of the Act of 1956, as amended, the Revision Scheme of 1986, and the Local Government (Transfer of Service) Scheme, 1984 ( S.I. No. 298 of 1984 ), excluding any enhancement of or addition to such service and excluding any notional service purchased under this Scheme or under any other Scheme or Act relating to superannuation;

"death gratuity", except in the expression "preserved death gratuity" means, in relation to a registered officer, a gratuity under article 18 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity under article 41 of the Revision Scheme of 1986;

"emolument" has the meaning assigned to it in article 3 of the Revision Scheme of 1986;

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

"local authority" shall have the meaning assigned to it in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) and in addition shall include a body within the meaning of section 2(9) of that Act;

"the Local Government (Spouses and Childrens Contributory Pension) Scheme" means—

( a ) in relation to an officer, the Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 364 of 1986 ), and

( b ) in relation to an employee, the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1984 ( S.I. No. 318 of 1984 );

"the Local Government (Widows and Orphans Contributory Pension) Scheme" means—

( a ) in relation to an officer, the Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 321 of 1984 ), and

( b ) in relation to an employee, the Local Government Employees (Widows and Orphans Contributory Pension) Scheme, 1984, ( S.I. No. 318 of 1984 );

"lump sum", except in the expression "preserved lump sum" and in the definition of "retained benefits", means, in relation to a registered officer, a lump sum under article 13 of the Revision Scheme of 1986, and, in relation to a registered employee, a lump sum under article 36 of the Revision Scheme of 1986;

"marriage gratuity" means, a relation to a registered officer, a gratuity under article 20 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity under article 43 of the Revision Scheme of 1986;

"the minimum retiring age" means, in the case of an officer to whom the provisions of sub-article (2) or (3) (a) of article 9 of the Revision Scheme of 1986 apply, or in the case of an employee to whom the provisions of sub-article (2) or (3) (a) of article 33 of the Revision Scheme of 1986 apply, 55 years, and, in any other case, 60 years;

"the Minister" means the Minister for the Environment;

"national service" means service purchased under this Scheme;

"officer" does not include a person holding any of the offices mentioned in section 17 of the Local Government Act, 1941 (No. 23 of 1941);

"pension", except in the expression "preserved pension" and in the definition of "retained benefits", means, in relation to a registered officer, an annual allowance under article 13 of the Revision Scheme of 1986, and, in relation to a registered employee, a weekly allowance under article 36 of the Revision Scheme of 1986;

"pensionable local service" means pensionable local service for the purposes of the Revision Scheme of 1986 and the Local Government (Transfer of Service) Scheme, 1984;

"pensionable officer" shall have the meaning assigned to it in section 2 of the Act of 1956;

"pensionable remuneration", in relation to a registered officer, has the meaning assigned to it in article 27 of the Revision Scheme of 1986, and, in relation to a registered employee, has the meaning assigned to it in article 49 of the Revision Scheme of 1986;

"pensionable servant" shall have the meaning assigned to it in section 2 of the Act of 1956;

"periodical contributions" means contributions payable under article 6 (1) (a) or article 10 (1) (b);

"personal weekly rate of old age contributory pension" has the meaning assigned to it in article 3 of the Revision Scheme of 1986;

"preserved death gratuity" means, in relation to a registered officer, a gratuity payable on death by virtue of article 21 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity payable on death by virtue of article 44 of the Revision Scheme of 1986;

"preserved lump sum" and "preserved pension" mean, respectively, in relation to a registered officer, a lump sum and a pension payable by virtue of article 21 of the Revision Scheme of 1986, and, in relation to a registered employee, a lump sum and a pension payable by virtue of article 44 of the Revision Scheme of 1986;

"registered employee" means a registered employee within the meaning of the Revision Scheme of 1986;

"registered officer" means a registered officer within the meaning of the Revision Scheme of 1986;

"retained benefits" means superannuation benefits, other than benefits referred to in clause 4 of the First Schedule to this Scheme, accruing to or in respect of a person as a result of any employment at any time prior to the date on which he became a registered employee or a registered officer, and includes pensions, commutation payments, lump sums, gratuities (including marriage gratuities) and returns of contributions or any other like payment;

"The Revision Scheme of 1986" means the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 );

"salary" has the meaning assigned to it in article 3 of the Revision Scheme of 1986, but does not include payments of a specified kind which the Minister directs shall be part of the salary of a particular officer under article 26 (2) of the Revision Scheme of 1986;

"service day" has the same meaning as is assigned to it in article 3 of the Revision Scheme of 1986;

"short service gratuity" means, in relation to a registered officer, a gratuity under article 17 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity under article 40 of the Revision Scheme of 1986;

"single payment" means a payment under article 6 (1) (b), article 10 (1) (c) or article 10 (2) (a);

"wages" has the meaning assigned to it in article 3 of the Revision Scheme of 1986, but does not include payments of a specified kind which the Minister directs shall be part of the wages of a particular employee under article 48 (2) of the Revision Scheme of 1986.

• (2) In this Scheme, any reference to an article or a Schedule which is not otherwise identified is a reference to an article or a Schedule of this Scheme.

• (3) In this Scheme, any reference to a sub-article, paragraph, subparagraph or clause which is not otherwise identified is a reference to the sub-article, paragraph, subparagraph or clause of the provision (including a Schedule) in which the reference occurs.

4 Persons to whom Scheme applies.

4.

4. This Scheme applies to a person who is a registered officer or a registered employee who is giving actual pensionable service on or after the 2nd day of February, 1981, or is a person to whom article 10 (2) of this Scheme applies, and who—

( a ) (i) in case he has on or before the 2nd day of February, 1981 attained minimum retiring age, had on such attainment not less than nine years' actual reckonable service, or

• (ii) in case he has not on the 2nd day of February, 1981, attained minimum retiring age, would, should he attain such retiring age having remained a registered officer or a registered employee, have not less than nine years' actual reckonable service, and

( b ) is not, in the opinion of the local authority, likely to retire before attaining the minimum retiring age, and

( c ) is not debarred by virtue of having received or being entitled to a retained benefit within the meaning of clause 3 or 5 of the First Schedule to this Scheme.

5 Limitations on the purchasing of notional service.

5.

5. (1) Subject to the following sub-articles a person to whom this Scheme applies may opt to purchase notional service but notional service purchased under this Scheme may not exceed the number of years specified in column (2) of the Table contained in the First Schedule to this Scheme opposite the actual reckonable service which the person concerned would have if he continued to serve until he attained the minimum retiring age.

• (2) A person shall not be entitled to exercise an option under this Scheme to purchase notional service where—

( a ) he is for the time being suspended from duty (with or without pay), or

( b ) he is under the age of sixty years and is for the time being on sick leave, or

( c ) he is for the time being on special leave without pay, or

( d ) being a registered employee, he is for the time being such registered employee by virtue of article 5 (2) (b) (i) of the Revision Scheme of 1986.

• (3) ( a ) Subject to paragraph (b), an option to purchase notional service by periodical contributions may be exercised by a registered officer or employee to whom this Scheme applies at any time during which he is giving actual pensionable service.

( b ) An option to purchase notional service by periodical contributions shall not be exercisable if less than two years will elapse between the date of the next birthday of the person proposing to exercise the option and the date on which he will reach the minimum retiring age.

• (4) ( a ) Subject to article 11 and to paragraph (b), only one option to purchase notional service under this article by a single payment may be made and such an option shall have been exercised—

• (i) before the 2nd day of February, 1983, or

• (ii) where the first day of actual pensionable service given is subsequent to the 2nd day of February, 1981, before the expiration of the period of two years beginning on the first day of such service, (hereinafter in this sub-article referred to as the option period) provided that where a person who has not exercised such an option during the said option period had a period of special leave without pay or being a registered employee, was such registered employee by virtue of article 5 (2) (b) (i) of the Revision Scheme of 1986 for the whole or part of the option period, he may, on recommencement of actual pensionable service, exercise the option during a period beginning on such recommencement which is equal to the part of the option period for which he was on special leave without pay or for which he was a registered employee by virtue of article 5 (2) (b) (i) of the Revision Scheme of 1986.

( b ) An option under this sub-article may not be made by a person who has exercised an option under article 10 (1) (c) of this Scheme.

• (5) Subject to article 10 (2) of this Scheme, an option to purchase notional service under this Scheme shall be exercised in writing while the officer or employee is giving actual pensionable service.

• (6) Subject to sub-article (7), a person who exercises an option to purchase under this Scheme may not revoke the option unless he gives notice in writing to that effect before the single payment is made or the periodical contributions by him commence.

• (7) Where a person is purchasing notional service under this Scheme by way of periodical contributions, he may, if he gives to the local authority not less than three months notice in writing, cease paying the contributions with effect from the date of his next birthday following the receipt by the local authority of the notice.

6 Methods of purchasing notional service.

6.

6. (1) Subject to sub-article (4), notional service may be purchased under this Scheme by—

( a ) payments periodically deducted from salary or wages (in this Scheme referred to as "periodical contributions"), or

( b ) a single payment.

• (2) Where a person opts under this Scheme to purchase notional service by way of periodical contributions, contributions will be payable by him from the date of his next birthday until the date he reaches the minimum retiring age and such contributions will be calculated in the manner specified in clause 1 of the Second Schedule and on the rate of salary or wages, as appropriate, received by him from time to time and at whichever of the rates shown in the Table contained in that clause is appropriate in the particular case.

• (3) Where a person opts under this Scheme to purchase notional service by a single payment, the amount of the payment will be based on his annual rate of salary or on his weekly rate of wages multiplied by fifty-two, as appropriate, at the date he gives notice under article 5 (4) of this Scheme and will be calculated in the manner specified in clause 2 of the Second Schedule to this Scheme and at whichever of the rates specified in the Table contained in that clause is appropriate in the particular case. In addition to the foregoing such payment shall, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for the Public Service, under article 13 of this Scheme, be made not later than six months after the date of the said notice and if the payment is not so made the option will be regarded as not having been exercised.

• (4)
• (a) Subject to paragraph (b), where—

• (i) a person opts under this Scheme to purchase notional service whether by a single payment or by periodical contributions, and

• (ii) the person pays contributions calculated by reference to salary or wages only, and

• (iii) the pensionable remuneration by reference to which his lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity is calculated includes, in addition to the salary or wages element, a sum in respect of emoluments or payments of a specified kind which the Minister directs shall be part of the salary or wages of the particular person under article 26 (2) or 48 (2) of the Revision Scheme of 1986,

an extra contribution will be payable by him in respect of such emoluments and such payments by way of a deduction from the lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity. The said extra contribution will be the equivalent of the contribution, additional to that so calculated, which would be payable if—

• (I) at the date of retirement, resignation or death, he had exercised an option to purchase by a single payment a number of years of notional service equivalent to that as regards which the said option is exercised, and

• (II) the rate of salary or wages by reference to which the contribution falls, by reason of the foregoing, to be calculated was equal to the amount of the said emoluments or payments.

• (b) Notwithstanding clause 2 (2) of the Second Schedule, for the purpose of calculating the extra contribution provided for in paragraph (a) in relation to a registered employee who is fully insured,

• (i) where the wages element in his pensionable remuneration is equal to or exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on his last service day, the full rate specified in the Table contained in clause 2 of the Second Schedule shall be applied to the emoluments and payments referred to in subparagraph (a) (iii), and

• (ii) where such wages element is less than twice the annual equivalent of such personal weekly rate of old age contributory pension, one-quarter of the rate specified in the Table contained in clause 2 of the Second Schedule shall be applied to the emoluments and payments referred to in subparagraph (a) (iii) and three-quarters of that rate shall be applied to the amount by which the said wages element together with the emoluments and payments exceeds twice the annual equivalent of the said personal rate of old age contributory pension.

• (5) Where an extra contribution under sub-article (4) falls to be made from a preserved lump sum or preserved death gratuity and the preserved lump sum or preserved death gratuity in question falls to be increased by reference to any pensions increases granted under regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964) during the period between the date the person making such contribution ceases to hold his office or employment, as appropriate, and the date on which the preserved lump sum or preserved death gratuity becomes payable, the extra contribution shall be calculated by reference to the emoluments and payments element in the pensionable remuneration at date of cesser of office or employment, as increased by reference to the aforesaid pensions increases, and where the provisions of sub-article (4) (b) apply, by reference also to the pensionable remuneration as so increased and the personal weekly rate of old age contributory pension payable on the relevant last effective date of such pension increases.

• (6) Where notional service of less than one year is purchased under this Scheme it shall be paid for by a single payment.

7 Crediting of purchased notional service.

7.

7. (1) Where, before the minimum retiring age, a registered officer or employee who has purchased notional service under this Scheme either ceases to hold office or employment as a registered officer or employee or has one or more periods during which he was not giving actual pensionable service or gives notice in writing under article 5 (7), the extent of the notional service which he has purchased shall be—

• (a) in case the notional service was purchased by means of a single payment — the full period of the notional service which he purchased, or

• (b) in case he opted under this Scheme, other than under article 10 (1) (b), to purchase notional service by way of periodical contributions — the period determined by the formula

where

A is the number of years of notional service which he opted to purchase (any days in addition to a year or a multiple of years to be represented by the fraction N/365, where N is the number of such days),

B is the number of years over which he has made periodical contributions for notional service (any days in addition to a year or a multiple of years to be represented by the fraction N/365, where N is the number of such days),

C is the total number of years over which he would have paid periodical contributions for notional service (any days in addition to a year or a multiple of years to be represented by the fraction N/365, where N is the number of such days) if he had continued to hold office or employment as a registered officer or employee until minimum retiring age,

or

• (c) in case he has opted under the said article 10 (1) (b) and payments have been made in accordance with that article,

• (i) as regards contributions calculated by reference to a period or periods beginning on a day which is later than the 1st day of February, 1981 — the period determined in accordance with the formula specified in paragraph (b) of this sub-article, and

• (ii) as regards contributions calculated by reference to a period or periods ending on a day which is earlier than the 2nd day of February, 1981 — the period which could have been purchased by way of an option under article 10 (1) (c) had such an option been exercised on the date the amount in question became payable.

8 Reckoning of purchased notional service.

8.

8. (1) Subject to sub-articles (2), (3), (4) and (5), notional service purchased under this Scheme shall be reckonable as service by a registered officer or employee for the purposes of Parts II and III of the Act of 1956, as amended, and the Revision Scheme of 1986, subject to the limitations that it shall not be reckonable for the purposes of calculating—

( a ) a marriage gratuity,

( b ) a short service gratuity, unless the officer or employee has at least one year's actual reckonable service, or

( c ) a pension or preserved pension unless the person has at least five years' actual reckonable service.

• (2) The pensionable local service of a registered officer or employee at any time for the purposes of the Act of 1956, as amended, or the Revision Scheme of 1986, shall include any period of notional service which he becomes entitled to reckon as service under sub-article (1) save that—

• (a) the provisions of sub-article (2) or (3) of article 9 and sub-article (2) or (3) of article 33 of the Revision Scheme of 1986 shall not apply in respect of notional service,

• (b) notional service shall not be taken into account for the purpose of determining any period which may be added to a registered officer's service under article 10 of the Revision Scheme of 1986, or for the purpose of determining any period which may be added to a registered employee's service under article 34 of the Revision Scheme of 1986, save that a period shall not be added under the said article 10 or 34 which would be such as to make the aggregate of the pensionable local service (including the notional service) and the added service greater than forty years.

• (3) For the purpose of aggregating periods of notional service with other periods of service or added service, any days of notional service in addition to a year or a multiple of years shall be represented by N/365, where N is the number of such days.

• (4) In any application of article 38 of the Revision Scheme of 1986 to a registered employee who is fully insured, the provisions of sub-article (2) of that article shall apply to notional service in the same way as it applies to the service specified in paragraphs (a) and (b) of sub-article (2) of that article.

• (5) Where a registered employee who under this Scheme has purchased notional service qualifies for a supplementary weekly allowance under article 38 (3) of the Revision Scheme of 1986, no account shall be taken of the notional service in determining the amount of the said supplementary weekly allowance.

• (6) Where a registered officer or employee makes under this Scheme two or more purchases of notional service each such purchase shall be treated separately under this Scheme.

9 Return of Contributions.

9.

9. (1) Where a registered officer or employee who has purchased notional service ceases to hold his office or employment and does not qualify for a pension, preserved pension, death gratuity or preserved death gratuity and does not accept any other position service in which is capable of being reckoned under the Act of 1956 or the Revision Scheme of 1986, or if he does so accept such a position or subsequent such positions and he ceases to hold that position without qualifying for a pension, preserved pension, death gratuity or preserved death gratuity and does not accept any other position service in which is capable of being reckoned under the Act of 1956 or the Revision Scheme of 1986, the local authority shall return to him, or to his legal personal representative, the contributions which he has paid under this Scheme.

• (2) Where a member of the Local Government (Widows and Orphans Contributory Pension) Scheme, while unmarried,

• (a) dies in office or employment, or

• (b) ceases to hold his office or employment (other than where he accepts a position service in which is capable of being reckoned for the purposes of the Act of 1956 or the Revision Scheme of 1986), having qualified for a pension or preserved pension,

the following provisions shall apply as regards the contributions which he has paid under this Scheme for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits (which contributions shall, for the purposes of this article, be calculated by subtracting from the contributions actually paid by the member in accordance with column (2) of whichever of the Tables in clauses 1 and 2 of the Second Schedule is appropriate in the particular case, the contributions which would have been payable in accordance with column (3) of the said Table had he not been a member of the Local Government (Widows and Orphans Contributory Pension) Scheme), namely:

• (i) in case he has paid such contributions by way of periodical contributions—

• (I) where he was not married at any time during the period beginning on the day on which he opted to pay the contributions and ending on his last day of actual reckonable service, the local authority shall return to him all the said contributions, and

• (II) where he was married at any such time, the local authority shall return to him all the said contributions made by him since his marriage, or, as may be appropriate, his last marriage, ended,

• (ii) in case he has paid such contributions by means of a single payment, the local authority shall return to him whichever of the following is the lesser, namely:

• (I) the amount of the contributions, or

• (II) an amount determined by the formula

A x C

B

where

A is the number of days in the period beginning on the day his marriage, or in case he has been married more than once, his last marriage, ended and ending on his last day of actual reckonable service, and

B is the number of days in the period beginning on the day on which he contributed by means of a single payment and ending on his last day of actual reckonable service, and

C is the amount of the contributions.

• (3) Where a registered officer or employee who has purchased notional service ceases to hold his office or employment and accepts a position service in which is capable of being reckoned under the Act of 1956 or the Revision Scheme of 1986 and either—

• (a) a widows and orphans or spouses and childrens pension scheme reciprocal generally with the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme does not apply to him, or

• (b) where such a scheme does apply to him, on ceasing to hold the position to which such scheme applies benefit would not in the event of his death be payable thereunder and he does not accept any other position service in which is capable of being reckoned under the Act of 1956 or the Revision Scheme of 1986,

the local authority shall return to him the contributions which he has paid under this Scheme for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits or Local Government (Spouses and Childrens Contributory Pension) Scheme benefits.

• (4) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the officer in question which is held by any other local authority, that local authority shall recoup such sum to the local authority.

10 Transitional Provisions.

10.

• (b) A person to whom this sub-article applies may, not later than the 31st day of August, 1981, opt under this sub-article to purchase notional service by paying periodical contributions and, if he so opts, the terms of this Scheme shall apply to him subject to the following modifications, namely:

• (i) for the purpose of calculating those periodical contributions clause 1 of the Second Schedule to this Scheme shall be construed and have effect in relation to him as if for "at exercise of option" in the heading to column (1) of the Table thereto there was substituted "on the 27th day of May, 1977, or on the date of becoming a registered officer or a registered employee, where such date is later than the said 27th day of May", and

• (ii) such periodical contributions will be calculated by reference to the rate of salary or wages, as appropriate, payable for the time being during the period beginning on his next birthday after the 27th day of May, 1977, or on the date of becoming a registered officer or a registered employee where such date is later than the said 27th day of May, and ending on the day immediately preceding the day on which he attains the minimum retiring age, and

• (iii) the amount payable in respect of contributions due in relation to the period prior to the 2nd day of February, 1981, will, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for the Public Service, under article 13 of this Scheme, be payable on or before the 31st day of October, 1981.

• (c) A person to whom this sub-article applies who has not exercised an option under article 5 to purchase notional service by a single payment, in addition to, or in substitution for, exercising an option under paragraph (b) of this sub-article, may opt once, and once only, to purchase under this sub-article notional service by paying a single payment and, if he so opts, the terms of this Scheme shall apply to him subject to the following modifications, namely:

• (i) for the purpose of calculating that single payment clause 2 of the Second Schedule to this Scheme shall be construed and have effect in relation to him as if for "at exercise of option" in the heading to column (1) of the Table thereto there were substituted "on the 27th day of May, 1977, or on the date of becoming a registered officer or a registered employee, if later than the said 27th day of May", and

• (ii) such single payment will be based on his annual rate of salary or his weekly rate of wages multiplied by fifty-two at the 2nd day of February, 1981, and

• (iii) such single payment will, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for the Public Service, under article 13, be payable on or before the 31st day of October, 1981.

• (2)
• (a) A registered officer or a registered employee who had actual pensionable service on or after the 27th day of May, 1977 and who retired with a pension and lump sum before the 2nd day of February, 1981, at or after the minimum retiring age and who was not, immediately prior to retirement, suspended from duty, or being under age 60 on retirement, was not on sick leave, may, for the purpose of increasing such lump sum and pension, exercise under this Scheme a single payment option, provided the option is exercised not later than the 31st day of August, 1981, and the contribution is paid not later than the 31st day of October, 1981.

• (b) The contribution referred to in paragraph (a) will be calculated by reference to the age of the person concerned on his next birthday after the 26th day of May, 1977 and by reference to the pensionable remuneration on which his lump sum was calculated.

( c ) Article 8, other than sub-article (5) of that article, shall not apply in the case of a person referred to in paragraph (a) and, in lieu thereof, the following provisions shall apply:

• (i) the lump sum shall be increased as determined by the formula

B x C

A

where,

A is the number of years of service (any fraction of a year being taken into account on a pro-rata basis) by reference to which his lump sum was calculated,

B is the number of years of notional service purchased (any fraction of a year being taken into account on a pro-rata basis) or 40-A, whichever is the lesser, and

C is the amount of his lump sum;

• (ii) the pension in payment to him on the date on which he pays the contribution under paragraph (a) shall—

• (I) in case he is a person other than a registered employee who is fully insured, be increased with effect from that date by a percentage determined by the formula

100B

A

where A and B have the meaning assigned to them, respectively, in subparagraph (i), provided that the pension as increased by this subparagraph shall not exceed one-half of the person's pensionable remuneration as subsequently increased in accordance with regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964),and

• (II) in case he is a registered employee who is fully insured, be increased with effect from that date by redetermining his pension at the date of cesser of his employment by reference to the aggregate of the notional service purchased under this sub-article and the service on which his pension was already determined (subject to a maximum service of forty years), and where any increases were applicable to his pension under regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964) in the period between his cesser of employment and that date such increases shall be applied to his pension as so redetermined.

11 Postponement of date on which contributions are payable.

11.

11. (1) Until such time as it may be determined by a local authority whether a particular period of service with a body which is either approved by the Minister for the purposes of section 11 (1) (f) or section 34 (1) (f) of the Act of 1956, or which has applied for such approval, may or may not be reckoned by a registered officer or employee of the local authority under the Local Government (Transfer of Service) Scheme, 1984, the officer or employee concerned may exercise an option to purchase notional service in respect of that service and the Minister may postpone the date on which, subject to sub-article (2), contributions relating to such service are to become payable.

• (2) Where a determination is made by a local authority under sub-article (1), any contributions referred to in that sub-article and calculated by reference to the period beginning on the date on which the contributions would have become payable had the determination not been made and ending on the date of the determination shall be paid within the period of three months beginning on the date of notification of the determination by the local authority to the officer or employee.

12 Purchase of notional service by organisations.

12.

( b ) Notwithstanding article 5 (2) (b), the purchase of notional service under paragraph (a) will not be barred by reason of sick leave in cases where the organisation has, before the special leave commences, given a commitment to purchase notional service in respect of the relevant period of the special leave.

• (2) The provisions of sub-article (1) shall also apply as respects a pensionable officer or pensionable servant save that for this purpose any reference to the terms of the Revision Scheme of 1986 in this Scheme shall be construed mutatis mutandis as if they were references to the corresponding provisions of the 1956 Act.

13 Deferments.

13.

13. A deferment by the Minister, with the consent of the Minister for the Public Service, of the period within which a payment for notional service may be made under article 6 (1) (b) or article 10 shall not exceed six months.

14 Financial Provisions.

14.

14. (1) The provisions of articles 23 (4) and 45 (4) of the Revision Scheme of 1986 shall apply to contributions for notional service paid under this Scheme as if they were contributions paid under the said article 23 or 45.

• (2) In any application of the provisions of articles 56 and 57 of the Revision Scheme of 1986 in relation to a registered officer or employee, notional service purchased under this Scheme shall be deemed to have been served with the local authority to whom under article 6 the periodical contributions were paid or a single payment was made. In the case of periodical contributions where some but not all were paid to a particular local authority, the notional service which shall be deemed to have been served with that local authority shall be determined by the same formula,

as is referred to in article 7 (1) (b) with A, B and C having the meaning assigned to them in the said article 7 (1) (b).

FIRST SCHEDULE

( a ) whose actual reckonable service if he continued to serve until he attains minimum retiring age would be at least nine years, and

( b ) subject to clause 4 of this Schedule, who is not entitled to retained benefits from a previous pension scheme,

the maximum amount of notional service which may be purchased by him is to be determined by reference to the following Table:

TABLE

Actual Reckonable Service if he continued to serve until he attains minimum retiring age (1)	Maximum notional service which may be purchased (2)
20 years or more	Difference between 40 years and actual reckonable service by minimum retiring age
19 years	17 years
18 years	15 years
17 years	13 years
16 years	11 years
15 years	9 years
14 years	7 years
13 years	5 years
12 years	4 years
11 years	3 years
10 years	2 years
9 years	1 year

Where the said actual reckonable service is less than twenty years and includes a number of days of service in excess of a multiple of completed years of service, a number of days, equivalent to the difference between the said reckonable service, including days of service, and the next multiple of completed years of service, may be added to the maximum period of notional service purchasable specified in column (2) of the above Table.

( a ) the maximum specified in clause 1 of this Schedule, or

( b ) the number of years determined by the formula

40—A—B

where

A is the number of years (any days in addition to a multiple of completed years being taken into account on a pro-rata basis) of actual reckonable service which the person would have if he serves to the minimum retiring age, and

B is the number of years of his pensionable service (any days in addition to a multiple of completed years being taken into account on a pro-rata basis) in the prior position to which the retained benefits relate,

adjusted where appropriate to take account, as the Minister shall, to such extent with the consent of the Minister for the Public Service, require, of the proportionate difference between the said retained benefits and the superannuation benefits accruing from a similar period of service as a registered officer or a registered employee, as appropriate.

( a ) where the benefit consists only of a return of superannuation contributions which was either paid when the person concerned was under 45 years of age or was less than £2,000 in amount; or

( b ) where the benefit consists of a pension of not more than £52 a year or of a lump sum payment of less than £200.

SECOND SCHEDULE

• (2) In relation to a registered employee who is fully insured, one-quarter of the rate per cent. specified in the following Table shall be deducted from his weekly rate of wages and three-quarters of that rate per cent. shall be deducted from the amount by which his weekly rate of wages exceeds twice the personal weekly rate of old age contributory pension payable for the time being.

Age next birthday at exercise of option	Contribution for members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Contribution for members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Contribution for non-members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Contribution for non-members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
(1)	(2)	(2)	(3)	(3)
	(a) Men	(b) Women	(a) Men	(b) Women
	%	%	%	%
20	.23	.29	.16	.21
21	.24	.30	.17	.22
22	.27	.31	.19	.23
23	.28	.32	.20	.24
24	.30	.33	.22	.26
25	.32	.35	.24	.28
26	.34	.37	.25	.30
27	.36	.39	.27	.32
28	.38	.41	.29	.34
29	.41	.43	.31	.36
30	.42	.45	.32	.38
31	.44	.47	.34	.40
32	.46	.50	.35	.43
33	.48	.53	.37	.46
34	.51	.56	.39	.49
35	.53	.61	.41	.53
36	.56	.65	.43	.57
37	.59	.69	.46	.61
38	.63	.73	.49	.65
39	.66	.76	.52	.68
40	.71	.81	.56	.73
41	.76	.85	.60	.77
42	.81	.91	.64	.83
43	.88	.97	.70	.89
44	.95	1.04	.76	.95
45	1.03	1.13	.83	1.04
46	1.13	1.21	.92	1.12
47	1.25	1.31	1.02	1.22
48	1.36	1.43	1.12	1.34
49	1.50	1.58	1.24	1.49
50	1.69	1.75	1.41	1.66
51	1.89	1.96	1.58	1.87
52	2.14	2.22	1.80	2.12
53	2.50	2.54	2.11	2.44
54	2.97	3.05	2.52	2.95
55	3.55	3.63	3.03	3.53
56	4.61	4.60	3.95	4.49
57	6.03	6.36	5.20	6.25
58	9.39	9.11	8.14	9.00

• (2) In relation to a registered employee who is fully insured, one-quarter of the rate of contribution specified in the following Table shall be applied to his weekly rate of wages multiplied by 52, or, where a purchase is made under article 10 (2) (a), to the pensionable remuneration on which his lump sum was calculated and three-quarters of that rate shall be applied to the amount by which his weekly rate of wages multiplied by 52, or, where a purchase is made under article 10 (2) (a), the amount by which the pensionable remuneration on which his lump sum was calculated exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on his last service day.

Age next birthday at exercise of option	Contribution for members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Contribution for members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Contribution for non-members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Contribution for non-members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
(1)	(2)	(2)	(3)	(3)
(a) Men	(b) Women	(a) Men	(b) Women
	£	£	£	£
20	9.57	10.34	6.63	7.95
21	9.60	10.45	6.72	8.07
22	9.65	10.60	6.84	8.24
23	9.76	10.72	7.01	8.40
24	9.87	10.83	7.18	8.57
25	9.97	10.92	7.34	8.72
26	10.08	11.05	7.50	8.89
27	10.20	11.16	7.66	9.05
28	10.35	11.29	7.83	9.21
29	10.50	11.43	7.99	9.37
30	10.66	11.59	8.14	9.54
31	10.85	11.79	8.31	9.76
32	11.04	12.03	8.48	10.02
33	11.23	12.26	8.64	10.25
34	11.41	12.47	8.80	10.48
35	11.59	12.68	8.96	10.70
36	11.78	12.89	9.13	10.92
37	11.95	13.09	9.29	11.15
38	12.14	13.38	9.48	11.42
39	12.37	13.61	9.71	11.63
40	12.65	13.85	9.98	11.86
41	12.88	14.08	10.20	12.09
42	13.12	14.30	10.43	12.31
43	13.33	14.63	10.65	12.64
44	13.53	14.93	10.87	12.93
45	13.78	15.20	11.14	13.22
46	13.97	15.52	11.36	13.54
47	14.16	15.79	11.59	13.83
48	14.45	16.05	11.91	14.11
49	14.73	16.36	12.20	14.44
50	15.04	16.68	12.52	14.77
51	15.32	16.99	12.81	15.11
52	15.63	17.30	13.14	15.46
53	16.01	17.63	13.53	15.84
54	16.35	17.95	13.88	16.20
55	16.67	18.30	14.22	16.61
56	17.04	18.71	14.61	17.07
57	17.48	19.10	15.07	17.51
58	17.84	19 52	15.47	17.99
59	18.26	19.92	15.93	18.46
60	18.75	20.33	16.46	18.94
61	18.79	20.63	16.50	18.98
62	18.83	21.01	16.54	19.02
63	18.87	21.50	16.58	19.06
64	18.94	22.10	16.65	19.09
65 or over	19.04	22.55	16.75	19.20

where

A is the appropriate contribution in respect of the completed year or years in question,

B is the number of days referred to above, and

C is the appropriate contribution for a completed year.

GIVEN under the Official Seal of the Minister for the Environment this

10th day of December, 1986.

JOHN BOLAND,

Minister for the Environment.

The Minister for the Public Service hereby consents to the Local Government (Superannuation) (Purchase) Scheme, 1986.

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

10th day of December, 1986.

RUAIRI QUINN,

Minister for the Public Service.

EXPLANATORY NOTE.

The effect of this Scheme is to make provision for the purchase of notional service for superannuation purposes by certain officers and employees of local authorities serving in a pensionable capacity on or after 27 May, 1977.