S.I. No. 316/1987 - Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987

• (12) A local authority may, if they so think proper, add a period in accordance with sub-article (8) notwithstanding that the officer has less pensionable local service than ten years, and such period so added as is necessary for the purpose of bringing the officer's pensionable local service up to five years in the case of a gratuity or ten years in the case of any allowance and lump sum may be regarded as pensionable local service for that purpose.

• (13) The provisions of sub-article (7)(ii) shall be applied with effect from 1st day of January, 1968, in the case of an officer who retired before that date, on account of an age limit, where his service as a pensionable officer comes within the case referred to in sub-article (7)(ii), for the purpose of increasing the amount of allowance payable to him pursuant to articles 12 and 14, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter where the provisions of article 26(10) apply.

• (14) Where, on or after the 1st day of January, 1985, a pensionable officer of a local authority, other than a pensionable officer referred to in sub-article (5), retires from an office the qualifications for which are professional, technical or specialist the local authority may, subject to the sanction of, and in accordance with such conditions, including conditions relating to contributions, as may be determined by, the Minister, add a period to his pensionable local service.

• (15) For the purposes of this article—

"the Act of 1926" means the Local Authorities (Officers and Employees) Act, 1926 (No. 39 of 1926).

11 Service of pensionable officer at termination of office.

11.

11.—For the purposes of this Part of this Scheme, the service of a pensionable officer at the termination of his office shall be his pensionable local service together with any additional years added under article 10.

12 Grant of lump sum and allowance to pensionable officer on his ceasing to hold office.

12.

12.—(1) Where—

( a ) a pensionable officer of a local authority ceases to hold his office and is not employed in another position service in which is capable of being reckoned under this Scheme, and

( b ) the local authority either are of opinion that in general he has served in such 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 lump sum and allowance,

the local authority shall grant him a lump sum and allowance in any of the cases specified in sub-article (2).

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

( a ) where the officer has ceased to hold his office otherwise than by removal and—

• (i) he has attained the age of sixty years and has not less than twenty years of pensionable local service,

• (ii) he is a fire brigade officer or his name is entered in a register maintained under section 65 of the Act of 1945, has attained the age of fifty-five years and has not less than twenty years of pensionable local service, or

• (iii) he has become incapable of performing his duties by reason of permanent infirmity of mind or body and has not less than ten years of pensionable local service;

( b ) where the officer was removed from his office for a cause other than misconduct or unfitness and has not less than ten years of pensionable local service;

( c ) where the office of the officer was abolished and he has not less than ten years of pensionable local service;

( d ) where the position of the officer was materially altered to his detriment by changes in its conditions made without reasonable cause and he resigned his office having not less than ten years of pensionable local service;

( e ) where the officer has ceased to hold his office on account of having attained the age limit therefor and has not less than ten years of pensionable local service,

subject to the exclusion of any case, being a case such as is specified in paragraph (b) or (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.

13 Determination of lump sum granted to pensionable officer.

13.

13.—(1) The amount of the lump sum to be granted under article 12 to a pensionable officer shall be equal to—

( a ) one-thirtieth of his pensionable remuneration multiplied by the number of whole years in his service at the termination of his office, any odd fraction of a whole year being disregarded, or

( b ) one and one-half times his pensionable remuneration, whichever is the less.

• (2) Where section 37(6) of the Act of 1948 applied in respect of a pensionable officer, in any application to him of sub-article (1), that sub-article shall be construed as if it provided that the lesser sum therein referred to should be increased by one-half per cent. of that sum multiplied by the number of whole years referred to in the said section 37(6).

14 Determination of allowance granted to pensionable officer.

14.

14.—The allowance to be granted under article 12 to a pensionable officer on his ceasing to hold office shall be—

( a ) an allowance at the rate per annum of one-eightieth of his pensionable remuneration multiplied by the number of whole years in his service at the termination of his office, any odd fraction of a whole year being disregarded, or

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

whichever is the less.

15 Reduction of lump sum and allowance of pensionable officer for unsatisfactory service.

15.

15.—(1) Where a local authority decide under article 12 that a pensionable officer shall be granted a reduced lump sum and allowance the following provisions shall apply:

( a ) subject to the provisions of sub-article (2), as respects a person who ceased to hold office as a pensionable officer before the 10th day of January, 1984, the amount of the lump sum and the rate per annum of the allowance granted to him under article 12 shall be reduced below the amount and rate that would be appropriate therefor under articles 13 and 14 and to an extent not less than fifty per cent., and

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

• (i) the amount of the lump sum that would be appropriate under article 13 shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable and, in addition, where the amount of the loss of funds is greater than the amount of the lump sum, payment of the allowance that would be appropriate under article 14 shall be suspended until such time as the total loss is recovered by the local authority, or

• (ii) the lump sum and allowance shall be reduced by such amount as the local authority in the special circumstances of the case consider proper.

• (2) Where it is favourable to him, the provisions of sub-article (1) (b) shall be applied in relation to a pensionable officer who was granted a reduced lump sum and allowance under article 12 and who ceased to hold office before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of sub-article (1)(b)(i) are applied, from a date, not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of allowance under article 14.

16 Grant of short service gratuity to pensionable officer.

16.

16.—(1) Where a pensionable officer of a local authority having not less than one year and less than five years of pensionable local service ceases to hold his office, the local authority shall, in any of the cases specified in sub-article (3), grant to him a gratuity of such amount, not exceeding one twelfth of his pensionable remuneration, multiplied by the number of whole years in his pensionable local service, any odd fraction of a whole year being disregarded, as they consider proper.

• (2) Where a pensionable officer of a local authority having not less than five years and less than ten years of pensionable local service ceases to hold his office, the local authority shall, in any of the cases specified in sub-article (3), grant to him a gratuity of such amount, not exceeding his pensionable remuneration, as they consider proper.

• (3) The cases referred to in sub-articles (1) and (2) 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 (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.

17 Grant of gratuity in respect of deceased pensionable officer.

17.

17.—(1) Where a pensionable officer of a local authority dies in office having not less than one year and less than five years of pensionable local service, the local authority shall grant to his legal personal representative a gratuity of such amount, not exceeding one twelfth of his pensionable remuneration multiplied by the number of whole years in his pensionable local service, any odd fraction of a whole year being disregarded, as they consider proper.

• (2) Where a pensionable officer of a local authority dies in office having not less than five years of pensionable local service the local authority shall grant to his legal personal representative a gratuity of an amount equal to—

( a ) one-thirtieth of his pensionable remuneration multiplied by the number (subject to a maximum of forty-five) of whole years in his pensionable local service, any odd fraction of a whole year being disregarded, or

( b ) his pensionable remuneration,

whichever is the greater.

• (3) Notwithstanding the provisions of sub-articles (1) and (2), a gratuity may, as respects a pensionable officer of a local authority 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.

18 Grant of gratuity in respect of deceased grantee under article 12.

18.

18.—Where a person, who was a pensionable officer of a local authority and who was granted under article 12 a lump sum and allowance on ceasing to hold office, dies before the total of all 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.

19 Grant of gratuity to female pensionable officer on marriage.

19.

19.—Where a female pensionable officer of a local authority who has not less than five years of pensionable local service, having ceased to hold her office by reason of her marriage or intended marriage, produces, before the expiration after such cesser of three months or such longer period as the local authority in the circumstances of the particular case consider reasonable, to the local authority a marriage certificate showing that she has been married, the following provisions shall have effect:

( a ) 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—

• (i) one-twelfth of her pensionable remuneration multiplied by the number of whole years in her pensionable local service, any odd fraction of a whole year being disregarded, or

• (ii) her pensionable remuneration,

whichever is the less;

( b ) 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 paragraph (a) reduced—

• (i) as respects a person who ceased to hold office as a female pensionable officer before the 10th day of January, 1984, to such extent, not less than fifty per cent., as they consider proper, and

• (ii) as respects a person who is a female pensionable officer on or after the 10th day of January, 1984, either—

• (I) by the amount of any loss of funds to the local authority for which the person is culpable, or

• (II) by such amount as the local authority in the special circumstances of the case consider proper.

20 Pensionable officers granted special leave without pay to take up appointments with E.E.C. institutions.

20.

20.—(1) Where a pensionable officer of a local authority is granted special leave without pay by the 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 pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in paragraph (a) and leaves the employment of the institution before he attains sixty years of age, otherwise than because of dismissal or redundancy, and he does not return to a position in the local authority, the provisions of article 21 of the Revision Scheme of 1986 shall apply in his case, subject to the condition 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, and—

( a ) he agrees to have the provisions of the Revision Scheme of 1986 applied to him in the same way as they would have applied to him if he had exercised the option provided for under article 28 of that Scheme,

( b ) he ceases to hold office in the local authority by reason of his resignation therefrom with effect from the date on which he ceased to hold employment with the institution, and

( c ) he does not become employed in a position service in which is capable of being reckoned under this Scheme or the Revision Scheme of 1986.

• (3) Where a pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in paragraph (a) 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 one-thirtieth of the equivalent at the date of death, 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, or forty-five, 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 ) article 17 will not apply in relation to him.

• (4) Where a pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in paragraph (a) 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 or forty, whichever is the less, and

• (ii) a lump sum of one-thirtieth 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 or forty-five, 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) ( a ) Where a pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and the local authority, after consultation with the Minister, are subsequently satisfied that, that appointment having been terminated, such termination is due to redundancy, and the person applies to return to his position in the local authority the following provisions shall apply:

• (i) he may, if the local authority, after consultation with the Minister, are satisfied that there are special reasons for so doing, and he ceases to hold office with the local authority by reason of his resignation therefrom, be deemed to have returned to his position in the local authority on the day following his last day of service with the institution and to have ceased to hold office with the local authority in the circumstances referred to in article 12(2) (c) on that day, and

• (ii) if he is so deemed to have returned to his position in the local authority, the said day shall not constitute pensionable local service.

( b ) In determining the amount of an annual allowance or a lump sum which may be granted to a person who by virtue of paragraph (a) is deemed to have returned to his position in the local authority on the day following his last day of service with the institution and to have ceased to hold office with the local authority in the circumstances referred to in article 12(2) (c) on that day, the local authority, with the consent of the Minister, shall be entitled to take account of any compensation received by the person by virtue of such termination of his appointment with the relevant institution.

• (6) 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;

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

21 Contributions by pensionable officers.

21.

21.—(1) Subject to the following provisions of this article, a pensionable officer of a local authority shall contribute to such local authority for the purposes of this part of this Scheme at the rate of five 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.

• (2) ( a ) An officer or former officer of a local authority who, pursuant to sub-articles (5), (6) and (7) of article 8, 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 (5), (6) and (7) 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 three years 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 ) Save where an agreement pursuant to article 53 applies, 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 pensionable 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 50, 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 contributions under this article, or under article 8(1) (g) (ii), and

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

• (5) ( a ) In the case of a person whose name is entered under article 4(5) by a mental hospital authority in the register, the reference to five 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 three per cent.

( b ) In the case of a person whose name is entered otherwise than under article 4(5) by a mental hospital authority in the register, as from the expiration of a continuous period of such person's being a mental hospital servant which began on the commencement of section 41 of the Mental Treatment Act, 1961 , and as from the commencement of which such person's name was entered under article 27(4), the reference to five 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 enter his name in the register, be construed as a reference to three per cent.

22 Return of contributions to pensionable officers.

22.

22.—(1) In this Part of this Scheme "the contributions" means, in relation to a pensionable 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 pensionable officer of a local authority who has less than one year of pensionable local service dies, the local authority shall return the contributions to his legal personal representative.

• (3) Where a pensionable officer of a local authority who has less than ten years of pensionable local service 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 gratuity under article 16 or 19, the local authority shall return to him the contributions.

• (4) Where a pensionable officer of a local authority having not less than ten years of pensionable local service 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 entitled to a lump sum and allowance under article 12 or a marriage gratuity under article 19, the local authority shall return to him the contributions.

• (5) ( a ) Where a pensionable 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 date of such appointment or employment not being earlier than 1st day of January, 1968, the local authority shall have power at their discretion—

• (i) in relation to a person who ceased to be a pensionable 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 pensionable 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 paragraph (a)(i) applies.

• (6) A local authority 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 servant 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.

• (7) 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.

• (8) 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.

• (9) 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.

23 Repayment of returned contributions (pensionable officer).

23.

23.—(1) Where, after the contributions have been returned under article 22 to a pensionable officer of a local authority on his ceasing to be a pensionable officer, or contributions have been returned on or after the 1st day of January, 1976 to an officer under section 10 of the Act of 1909 or to an officer under section 86 of the Act of 1945, he becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he shall be entitled, before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable after the subsequent appointment, to repay to the local authority the amount so returned by them 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, before the 27th day May, 1977, in a position service in which is capable of being reckoned under this Scheme, he shall be entitled, before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after becoming so employed, to repay to the local authority the amount so returned by them, 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 pensionable officer of a local authority has any period of service (other than as an officer or servant 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 before the expiration of such period as the local authority consider reasonable in the circumstances of the case 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.

24 Exclusions from salary and emoluments.

24.

24.—(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 clerk to a local pensions committee under section 8 of the Old Age Pensions Act, 1908, or to a sub committee appointed by any such committee,

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

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

( f ) 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,

( g ) allowances to cover particular expenses or needs,

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

• (2) The Minister may, if he thinks fit, direct that payments of a specified kind, being a kind mentioned in paragraph (a) or (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.

25 Calculation of pensionable remuneration of pensionable officer.

25.

25.—(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 pensionable officer.

• (2) The pensionable remuneration of a pensionable 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 — 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;

( b ) in any other case — the annual average of his salary and emoluments (if any) during the relevant period.

• (3) ( a ) Where a pensionable 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 pensionable 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 pensionable 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% 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 a servant of a local authority, his wages as such servant shall, for the purposes of sub-article (2) (b), 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 a servant in any such position.

• (6) Sub-article (2) (b) shall not have the effect, in the case of an officer who has been promoted, of causing any allowance, lump sum or gratuity to be less than if he had not been promoted nor, in the case of an officer whose salary has changed during the relevant period by reason of his appointment to an office remunerated at a lower rate of salary than that which applied to his former office and who ceases to hold office on a date not earlier than the 1st day of June, 1976, of causing any allowance, lump sum or gratuity to be less than if determined by reference to 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.

• (7) 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,

subject to the proviso that any period during which he shared a wholetime office with one other officer under an approved job-sharing scheme shall, for the purposes of this article only, be deemed to be a period during which he held such office in a wholetime capacity.

• (8) Notwithstanding the provisions of sub-article (2) (a), where a pensionable 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 date of 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 13 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.

• (9) 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 Finance specify that the pensionable remuneration of a pensionable officer for the purposes of determining a lump sum under article 13, a lump sum under article 13 together with an allowance under article 14, a short service gratuity under article 16, a death gratuity under article 17 or a marriage gratuity under article 19 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.

• (10) For the purposes of sub-article (2), the words "salary" and "emoluments" shall, as respects an officer who is sharing a wholetime office with one other officer under an approved job-sharing scheme, mean, as respects any period during which he is so sharing a wholetime office, his "salary" and "emoluments", respectively, as increased by one hundred per cent.

26 Transitional provisions for Part II.

26.

26.—(1) There shall be entered in the register, as from the commencement of this Part of this Scheme—

( a ) the name of every person whose name stood entered in the former register immediately before the commencement of this Part of this Scheme, and

( b ) the name of every person whose name would have stood entered in the former register immediately before the commencement of this part of this Scheme if he had made the application provided for by section 37(1) of the Act of 1948.

• (2) For the purposes of sub-article (1) (b), section 37(1) of the Act of 1948 shall be regarded as having been enacted without the restriction as to not having reached the age of fifty-five years or the age of sixty years.

• (3) It shall be the duty of a local authority to complete the entries in the register under this article (apart from entries made as a result of appeals under sub-article (12)) within six months after the commencement of this Part of this Scheme.

• (4) Where a person registered under this article by the Right Honourable the Lord Mayor, Aldermen and Burgesses of Dublin had any period of service as an officer or servant of Irish Enterprises Ltd., or any of its predecessors, he shall be entitled to reckon that period as service.

• (5) Where, as respects a person whose name is entered under sub-article (1) (a) the following conditions are complied with:

( a ) immediately before he became an established officer within the meaning of the Act of 1948, he held a position in the civil service of the Government, and

( b ) immediately before he commenced to hold that position, he had a period of service for the purposes of Part IV of the Act of 1925,

such person may reckon as service the period referred to in paragraph (b).

• (6) No contribution under article 21 shall be required during a continuous period of service beginning on the commencement of this Part of this Scheme from a person whose name is entered under this article if, immediately before the commencement of this Part of this Scheme, his name did not stand entered in the former register or, if it did stand so entered, he was not then a person liable to make contributions under the Act of 1948.

• (7) ( a ) No contribution under article 21 shall be required, during a period of continuous service beginning on the commencement of this Part of this Scheme from a person whose name is entered under this article, being a person referred to in sub-article (1) (a) if, immediately before his name was entered in the former register, section 63(5) of the Act of 1948 applied to him or section 63(5) of the Act of 1948 would have applied to him in case he had made an application under subsection (1) or (2) of that section or if, immediately before his name was entered in the former register, he was a servant and article 45(5) would apply to him but for his name having been so entered.

( b ) For the purposes of paragraph (a), subsections (1) and (2) of section 63 of the Act of 1948 shall each be regarded as having been enacted without the restriction as to not having reached the age of fifty-five years or the age of sixty years.

• (8) No contribution under article 21 shall be required, during a continuous period of service after becoming a pensionable officer, from a person who, immediately before he became a pensionable officer, was a person to whom sub-article (5) or (8) of article 45 applied.

• (9) ( a ) A person whose name is entered under this article in a case in which there is not an appeal under sub-article (12), being a person whose continuous permanent service as an officer of a local authority ending on the commencement of this Part of this Scheme began before the 1st day of April, 1948, may, within twelve months after such commencement, give notice in writing to the local authority that the provisions specified in sub-article (10) are to apply in his case, and the said provisions shall thereupon so apply.

( b ) A person whose name is entered under this article in a case in which there is an appeal under sub-article (12), being a person whose continuous permanent service as an officer of a local authority ending on the commencement of this Part of this Scheme began before the 1st day of April, 1948, may, within six months after the determination of the appeal has been notified to him, give notice in writing to the local authority that the provisions specified in sub-article (10) are to apply in his case, and the said provisions shall thereupon so apply.

• (10) The provisions referred to in sub-article (9) are the following:

( a ) a lump sum shall not be granted pursuant to article 12,

( b ) in article 14 "one-sixtieth" shall be substituted for "one-eightieth" and "two-thirds" shall be substituted for "one-half",

( c ) article 15 shall not apply,

( d ) in article 16, "one-sixth" shall be substituted for "one-twelfth" in sub-article (1) and "one and one-half times" shall be inserted in sub-article (2) before "his pensionable remuneration",

( e ) articles 17 and 18 shall not have effect.

• (11) Where the name of a person is entered under this article and the appointment to the office held by him when the entry is made was not, at the time thereof, declared to be an appointment in a permanent capacity, the said appointment shall be regarded for the purposes of this Part of this Scheme as having been then so declared.

• (12) ( a ) A person aggrieved by the refusal or failure by a local authority to enter under this article his name in the register may, within twelve months after the commencement of this Part of this Scheme, appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct the name to be entered in the register as from the commencement of this Part of this Scheme and, in the latter case, the local authority shall enter the name in the register as from such commencement.

( b ) A person aggrieved by the entry by a local authority under this article of his name in the register may, within twelve months after the commencement of this Part of this Scheme, appeal against the entry to the appropriate Minister and that Minister may either refuse the appeal or direct the deletion of the entry in the register and, in the latter case, the local authority shall delete the entry in the register as from such commencement.

• (13) In this article "the former register" means such register as was maintained before the commencement of this Part of this Scheme by the local authority under section 8 of the Act of 1948.

PART IIIPENSIONABLE SERVANTS

27 Register of pensionable servants.

27.

27.—(1) A local authority shall maintain a register to be known as the register of pensionable servants (in this Part of this Scheme referred to as the register).

• (2) Where, as respects a person who is not a pensionable servant of a local authority, on the expiration of any local financial year up to and including the local financial year ending on the 31st day of December, 1977 (including the local financial year ending on the commencement of this Part of this Scheme in relation to that local authority), he has had in that local financial year—

( a ) subject to paragraph (b), two hundred or more service days in relation to that local authority or to that local authority and any other local authority or local authorities, 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(a) 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 ),

( b ) in relation to the local financial year ending on the 31st day of December, 1977, one hundred and thirty or more service days in relation to that local authority or to that local authority and any other local authority or local authorities,

that local authority shall enter his name in the register unless, within one month after the expiration of that local financial year, he gives notice in writing to that local authority that his name is not to be so entered.

• (3) Where a person who becomes a servant of a local authority was, immediately before becoming such servant, a pensionable officer of that or another local authority, a pensionable servant of another local authority or the holder of a position not under a local authority service in which is capable of being reckoned under this Scheme, the first-mentioned local authority shall enter his name in the register.

• (4) ( a ) Where a servant of a mental hospital authority was, immediately before the commencement of section 41 of the Mental Treatment Act, 1961 , contributing under section 85 of the Act of 1945 or section 9 of the Act of 1909, the authority shall enter his name in the register as from such commencement.

( b ) It shall be the duty of a mental hospital authority to complete the entries in the register consequent upon this sub-article (apart from entries made as a result of appeals under paragraph (c)) within six months after the commencement of section 41 of the Mental Treatment Act, 1961 .

( c ) Where a person is aggrieved by the refusal of or failure by a mental hospital authority to enter consequent upon this sub-article his name in the register, such person may, within twelve months after the commencement of section 41 of the Mental Treatment Act, 1961 , appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct his name to be entered in the register as from such commencement and, in the latter case, the authority shall enter the name in the register as from such commencement.

( d ) Where a servant of a mental hospital authority was, immediately before the commencement of section 41 of the Mental Treatment Act, 1961 , contributing to the authority under section 85 of the Act of 1945 or section 9 of the Act of 1909, such servant may, within twelve months after such commencement, signify in writing to the authority that he opts that paragraph (a) is not to apply in relation to him, and thereupon—

• (i) paragraph (a) shall be deemed never to have applied in relation to him, and

• (ii) if at any time after such commencement sub-article (2) would, apart from this subparagraph, apply in relation to him, that sub-article shall not apply if the relevant expiration of a local financial year is in the period of his continuous service as a mental hospital servant beginning on such commencement.

( e ) Where a person whose name is entered under this sub-article by a mental hospital authority in the register was, immediately before the commencement of section 41 of the Mental Treatment Act, 1961 , contributing under section 9 of the Act of 1909, and was for the purposes of that Act a servant of the first class, the provisions of sections 77, 78 and 79 of the Act of 1945 shall, notwithstanding section 64(2) (a) 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.

( f ) Where a person whose name is entered under this sub-articles by a mental hospital authority in the register was, immediately before the commencement of section 41 of the Mental Treatment Act, 1961 , subject, by virtue of section 64 of the Act of 1945, to the Act of 1909, he shall, as from such commencement, cease to be subject to that Act.

( g ) Where the name of a person, other than a person to whom paragraph (f) applies, is entered by a mental hospital authority in the register and either—

• (i) the entry is under this sub-article, or

• (ii) the entry being made otherwise than under this sub-article, it is made as from the expiration of a continuous period of such person's being a mental hospital officer which began on the commencement of section 41 of the Mental Treatment Act, 1961 , and as from the commencement of which such person's name was entered under article 4(5),

the following provisions shall have effect:

• (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,

• (II) sections 63 (2), 77, 78 and 79 of the said Act shall not apply to him save during his continuous period of being a mental hospital servant beginning at the time as from which the mental hospital authority enter his name in the register.

( h ) Where, in a case other than a case to which paragraph (e) or (g) applies, the name of a person is entered otherwise than under this sub-article by a mental hospital authority in the register, Part VIII of the Act of 1945, other than section 65 of that Act, shall not apply to such person.

• (5) ( a ) A local authority which on the expiration of the local financial year beginning on the 1st day of April, 1970 and ending on the 31st day of March, 1971, or any subsequent local financial year, enters the name of a person in the register pursuant to sub-article (2) — not being the name of a person who gave notice in a previous local financial year to the local authority or to any other local authority that his name was not to be entered in or was to be removed from the register in accordance with sub-articles (2) or article 28(1) (b) — shall enter the name of such person in the register, from the commencement to the expiration of the local financial year in which he had the requisite number of service days to qualify him to have his name entered under the said sub-article (2), unless within one month after the expiration of such local financial year he gives notice in writing to the local authority that his name is not to be so entered.

( b ) Where a local authority, on the expiration of the local financial year beginning on the 1st day of April, 1970 and ending on the 31st day of March, 1971, or any subsequent local financial year, enters the name of a person in the register pursuant to sub-article (2), not being a person to whom paragraph (a) applies, his name shall be deemed to have been in the register of the local authority with which he first qualified to have his name entered pursuant to sub-article (2), for the duration of the first local financial year in which he had the requisite number of service days to so qualify him, unless within one month of being notified that he may do so by the local authority he gives notice in writing to them that his name is not to be so entered.

( c ) Where a local authority enters the name of a person in the register or deems the name of a person to have been entered in the register for the duration of a local financial year pursuant to paragraph (a) or (b) and for part of such local financial year the person was a servant of any other local authority or local authorities the name of such person shall be deemed to have been in the register of such other local authority or local authorities during such local financial year.

• (6) Where the name of a person who is a pensionable servant of a local authority on or after the 22nd day of March, 1971 was entered in the register of a local authority in accordance with sub-article (2) on the expiration of the local financial year beginning on the 1st day of April, 1969 and ending on the 31st day of March, 1970, or any preceding local financial year, the provisions of sub-article (5) shall apply to him as respects the entry of his name or the deeming of his name to have been entered in the register maintained by a local authority from the commencement to the expiration of the first local financial year in which he had the requisite number of service days to qualify him to have his name entered under sub-article (2) unless, within one month of being notified by the local authority of the amount of his liability for contributions as provided for in article 40(2) (b), he gives notice to the local authority in writing that his name is not to be so entered or deemed to be so entered.

• (7) A local authority shall keep at their principal office the register open at all reasonable times for inspection by their servants and by either—

( a ) in the case of the corporation of a borough the members of the council of the borough, or

( b ) in any other case, the members of the local authority.

• (8) The provisions of sub-article (6) may be applied in the case of a pensionable servant of a local authority who ceased to hold his employment before the 22nd day of March, 1971 where its application would be of benefit to him in determining, with effect from the 1st day of January, 1968, or from the date of commencement of payment of the allowance, if later, the amount of any allowance payable to him under article 34.

28 Removal from the register of person ceasing to be servant, etc.

28.

28.—(1) A local authority shall remove from the register the name of a person—

( a ) who ceases to be a servant of the local authority, or

( b ) who gives notice in writing to the local authority that his name is to be removed from the register—

• (i) during any month of April up to and including the month of April, 1974, or

• (ii) during any month of January as on and from the month of January, 1975.

• (2) Notwithstanding sub-article (1), where it is the practice of a local authority to take from time to time any particular person into their employment as a servant after a period during which he is not so employed—

( a ) the local authority shall not remove the name of such person from the register on any particular occasion when he ceases to be so employed unless they have decided not to so employ him again or he dies and, so long as his name remains in the register on account of this paragraph, he shall for the purposes of articles 33, 36, 37, 39 and sub-articles (4) and (5) of article 41 be regarded as not having ceased to be so employed,

( b ) where, during any particular period when such person is not so employed by the local authority, they decide not to so employ him again or he dies they shall remove his name from the register and, for the purposes of articles 33, 36, 37, 39 and sub-articles (4) and (5) of article 41, he shall be regarded as having then ceased to hold his employment.

• (3) The removal of a name from the register may be effected by a note on the register indicating that the name has been removed and the date of the removal and the reinstatement of a name in the register may be effected by a note on the register indicating that the name has been reinstated and the date of reinstatement.

29 Notification to local authority of cesser of employment under another local authority.

29.

29.—Where a pensionable servant of a local authority ceases to hold any employment under them, they shall so inform any other local authority under whom such servant holds any employment or office.

30 General limitations on service to be reckoned by pensionable servant.

30.

30.—(1) A provision of this Part of this Scheme entitling a pensionable servant 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 ) 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,

( 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 pensionable servant 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 ) any period of employment under a local authority during a 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 (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ) unless—

• (i) in the case of a person who is a pensionable servant of a local authority on or after the 22nd day of March, 1971, the period occurs in the local financial year in which he had his last service day, or

• (ii) in the case of a person who ceased to be a pensionable servant of a local authority before the 22nd day of March, 1971, the period occurs in the local financial year in which he had his last service day and the reckoning of such period is of benefit to him for the purpose of determining the amount of an allowance, with effect from the 1st day of January, 1968, or the date of commencement of payment of the allowance, if later, under articles 33 and 34.

( 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 pensionable servant 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 33 and 34, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter.

31 Reckoning service of pensionable servant.

31.

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

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

( b ) service as a pensionable 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 officer or servant 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 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 pensionable servant 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 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 a servant of a local authority but for its being service with the Defence Forces,

( h ) as respects a person who is a pensionable servant on or after the 1st day of January, 1970, 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 Defence 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 may consider appropriate.

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