S.I. No. 455/1998 - Local Government (Superannuation) (Consolidation) Scheme, 1998

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

244 Postponement of date on which contributions are payable.

244.

244. (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 article 9(1)(f)7, 33(1)(f), 63(1)(f) or 88(1)(f), or which has applied for such approval, may or may not be reckoned by a registered officer or registered employee under Chapter 3 of Part II or Part IV, 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.

245 Purchase of notional service by organisations.

245.

245. (1) (a) Where, between the 2nd day of February, 1981 and the 30th day of June, 1990, a registered officer or registered employee is allowed special leave without pay or an extension of special leave without pay in order to take up or retain employment in an organisation, not being an organisation service in which is capable of being reckoned as service for the purposes of Chapter 3 of Part II, and that organisation agrees to purchase, either directly or in conjunction with another organisation, notional service by a single payment under article 239 for the officer or employee in respect of some or all of the period of special leave, then such purchase may be agreed to by the local authority and in case such a purchase is made the terms of this Chapter shall apply as if the person concerned had himself or herself made the single payment under this Chapter.

• (b) Notwithstanding article 238(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 references to the provisions of Chapter 3 of Part II in this Chapter shall be construed mutatis mutandis as if they were references to the corresponding provisions of Chapter 2 of Part II.

246 Deferments.

246.

246. A deferment by the Minister, with the consent of the Minister for Finance, of the period within which a payment for notional service may be made under article 239(1)(6) or article 243 shall not exceed six months.

247 Financial provisions.

247.

247. (1) The provisions of articles 80(4) and 102(4) shall apply to contributions for notional service paid under this Chapter as if they were contributions paid under the said article 80 or 102.

• (2) In any application of the provisions of articles 279 and 280 in relation to a registered officer or registered employee, notional service purchased under this Chapter shall be deemed to have been served with the local authority to whom under article 239 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 240(1)(b) with A, B and C having the meaning assigned to them in the said article 240(1)(b).

FIRST SCHEDULE

• (a) whose actual reckonable service if he or she continued to serve until the attainment of the 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 or her is to be determined by reference to the following Table:

TABLE

(1)	(2)
Actual Reckonable Service if he or she continued to serve until the attainment of the age of sixty-five years	Maximum notional service which may be purchased
20 years or more	Difference between 40 years and actual reckonable service by age sixty-five
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 of actual reckonable service which the person would have if he or she serves to the minimum retiring age, and

B is the number of years of his or her pensionable service 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 Finance, 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 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 the age of forty-five years or was less than£2000 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 or her weekly rate of wages and three-quarters of that rate per cent. shall be deducted from the amount by which his or her weekly rate of wages exceeds twice the personal weekly rate of old age contributory pension payable for the time being.

(1)	(2)	(2)	(3)	(3)
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
	(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
---	---	---	---	---
(1)	(2)	(2)	(3)	(3)
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
	(a) Men	(b) Women	(a) Men	(b) Women
	%	%
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 or her weekly rate of wages multiplied by 52, or, where a purchase is made under article 243(2)(a), to the pensionable remuneration on which his or her lump sum was calculated and three-quarters of that rate shall be applied to the amount by which his or her weekly rate of wages multiplied by 52, or, where a purchase is made under article 243(2)(a), the amount by which the pensionable remuneration on which his or her lump sum was calculated exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on his or her last service day.

(1)	(2)	(2)	(3)	(3)
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
	(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.

CHAPTER 2 Purchase of Notional Service provisions applicable to persons opting to purchase service on or after 1 July, 1990.

248 Interpretation.

248.

248. In this Chapter—

"actual pensionable service" means service as a registered officer or registered employee which is reckonable as service for the purposes of Chapter 3 of Part II, not being notional service purchased under this Part;

"actual reckonable service" means service which is reckonable as service for the purposes of Chapter 3 of Part II and Part IV, excluding any enhancement of or addition to such service and excluding any notional service purchased under this Part or under any scheme or Act relating to superannuation and, in determining the actual reckonable service of a person referred to in article 249(c) for the purposes of the First Schedule to this Chapter, it shall mean the actual reckonable service which such person would have if such person continued to share a wholetime office or employment under an approved job-sharing scheme until the attainment of the age of sixty-five years;

"approved job-sharing scheme" has the meaning assigned to it in article 4;

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

• (a) in relation to an officer, the Scheme contained in Chapter 5 of Part III, and

• (b) in relation to an employee, the Scheme contained in Chapter 6 of Part III;

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

• (a) in relation to an officer, the Scheme contained in Chapter 1 of Part III, and

• (b) in relation to an employee, the Scheme contained in Chapter 2 of Part III;

"notional service" means service purchased under this Chapter;

"pensionable local service" means pensionable local service for the purposes of Chapter 3 of Part II and Part IV;

"periodical contributions" means contributions payable under article 251(1)(a);

"retained benefits" means superannuation benefits, other than benefits referred to in clause 3 of the First Schedule to this Chapter, accruing to or in respect of a person as a result of any employment at any time prior to the date on which he or she 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;

"salary" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the salary of a particular officer under article 83(2); in relation to an officer who is sharing a wholetime office under an approved job-sharing scheme it shall mean such person's salary as increased by one hundred per cent;

"single payment" means a payment under article 251(1)(b);

"wages" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the wages of a particular employee under article 105(2); in relation to an employee who is sharing wholetime employment under an approved job-sharing scheme it shall mean such person's wages as increased by one hundred per cent.

249 Persons to whom this Chapter applies.

249.

249. This Chapter applies to a person who is a registered officer or registered employee who is under the age of sixty-five years and is giving actual pensionable service on or after the 1st day of July, 1990, and who—

• (a) would, should he or she attain the age of sixty-five years having remained a registered officer or registered employee, have not less not less than nine years' actual reckonable service,

• (b) is not debarred by clause 2 of the First Schedule to this Chapter by virtue of having received or being entitled to a retained benefit, and

• (c) in the case of a person who is sharing a wholetime office or employment under an approved job-sharing scheme and who, if he or she ceased to share the job-sharing office or employment and became employed in a wholetime capacity as a registered officer or a registered employee, would have forty or more years actual reckonable service on attaining the age of sixty-five years, either—

• (i) has been so sharing such office or employment for at least five years, or

• (ii) had attained the age of fifty years on the commencement of the sharing of the office or employment.

250 Limitations the purchasing of notional service and transitional provisions.

250.

250. (1) Subject to the following sub-articles a person to whom this Chapter applies may, on or after the 1st day of July, 1990, opt to purchase notional service but notional service purchased under this Chapter may not exceed—

• (a) the number of years specified in column (2) of the Table contained in the First Schedule to this Chapter opposite the actual reckonable service which the person concerned would have if he or she continued to serve until the attainment of the age of sixty-five years, and

• (b) in the case of a person referred to in sub-article (4)(b), a period equal to the period of special leave without pay.

• (2) A person shall not be entitled to exercise an option under this Chapter to purchase notional service where he or she is for the time being—

• (a) suspended from duty (with or without pay), or

• (b) on sick leave, or

• (c) subject to article 259, on special leave without pay, or

• (d) a registered employee by virtue of article 61(2)(b)(i).

• (3)
• (a) Subject to paragraph (b), an option to purchase notional service by periodical contributions may be exercised by a registered officer or registered employee to whom this Chapter applies at any time during which he or she 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 or she will attain the age of sixty-five years.

• (4) An option to purchase notional service under this article by a single payment shall be exercised—

• (a) before the expiration of the period of two years beginning on the first day of actual pensionable service of the person concerned, or

• (b) before the expiration of the period of six months beginning on the date of the person's return to actual pensionable service following a period of special leave without pay, or

• (c) on the date of cesser of office or employment of the person concerned provided he or she has ceased to hold office or employment on account of having attained the minimum retiring age therefor or by virtue of having become incapable of performing the relevant duties by reason of permanent infirmity of mind or body or, in relation to a registered officer, by virtue of the abolition of such officer's office, or during the period of two years ending on the date of such cesser.

• (5) An option to purchase notional service under this Chapter 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 Chapter may not revoke the option unless he or she gives notice in writing to that effect before the single payment is made or the periodical contributions commence.

• (7) Where a person is purchasing notional service under this Chapter by way of periodical contributions, he or she may, if he or she gives to the local authority notice in writing, cease paying the contributions with effect from the date of his or her next birthday following the receipt by the local authority of the notice.

• (8)
• (a) Notwithstanding the foregoing provisions of this article and the provisions of article 251, a registered officer or an established employee who is fully insured and who became such a registered officer or established employee on a date between the 6th day of April, 1995 and the 31st day of August, 1997, may, in addition to the other options provided for in this article, opt, on or before the 28th day of February, 1998,—

• (i) to pay periodical contributions by reference to his or her age on his or her next birthday following such date and his or her rate of salary as and from the date of such next birthday,

• (ii) to make a single payment by reference to his or her age on his or her next birthday following such date and his or her rate of salary on such date,

and, as respects an option under paragraph (a), the amount payable in respect of contributions due in relation to the period prior to the date of the option will be payable on or before the 31st day of August, 1999, and, as respects an option under paragraph (b), the payment will be made not later than six months following the date of the option, and, if the appropriate payment is not so made, the option will be regarded as not having been exercised.

• (b) In this Chapter, "established employee" has the same meaning as is assigned to it in article 107(6)(b).

251 Methods of purchasing notional service.

251.

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

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

• (b) a single payment.

• (2) Where a person opts under this Chapter to purchase notional service by way of periodical contributions, contributions will, subject to article 250(7) and (8), be payable by him or her from the date of his or her next birthday until the date he or she attains the age of sixty-five years and such contributions will be calculated in the manner specified in clause 1 of the Second Schedule to this Chapter and, regard being had to the definitions of "salary" and "wages" in article 248, on the rate of salary or wages, as appropriate, applicable to him or her from time to time and at whichever of the rates shown in the Tables contained in that clause is appropriate in the particular case.

• (3) Subject to article 250(8), where a person opts under this Chapter to purchase notional service by a single payment, the amount of the payment will be based, regard being had to the definitions of "salary" and "wages" in article 248, on the annual rate of salary or on the weekly rate of wages multiplied by fifty-two, as appropriate, applicable at the date he or she gives notice under article 250(4) or, in any case referred to in article 250(4)(c) where the option is made on the date of cesser of office or employment, on his or her pensionable remuneration (pensionable remuneration multiplied by fifty-two in the case of an employee) on that date, and will be calculated in the manner specified in clause 2 of the Second Schedule to this Chapter and at whichever of the rates specified in the Tables contained in that clause is appropriate in the particular case. In addition to the foregoing such payment shall be made not later than six months after the date of the said notice or, in any case referred to in article 250(4)(c), not later than the date of cesser of office or employment, and if the payment is not so made the option will be regarded as not having been exercised.

• (4) Where—

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

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

• (c) the pensionable remuneration by reference to which his or her 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 are included as part of the salary or wages of the particular person under article 83(2) or 105(2),

an extra contribution will be payable by him or her 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 or she 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.

• (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 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 appropriate, by reference also to 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 Chapter it shall be paid for by a single payment.

252 Crediting of purchased notional service.

252.

252. (1) Where, before attaining the age of sixty-five years, a registered officer or registered employee who has purchased notional service under this Chapter either ceases to hold office or employment as a registered officer or registered employee or has one or more periods during which he or she was not giving actual pensionable service or gives notice in writing under article 250(7), the extent of the notional service which he or she 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 or she purchased, or

• (b) in case he or she opted 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 or she opted to purchase,

B is the number of years over which he or she has made periodical contributions for notional service,

C is the total number of years over which he or she would have paid periodical contributions for notional service, if he or she had continued to hold office or employment as a registered officer or registered employee until he or she attained the age of sixty-five years.

• (2) Where a registered officer or registered employee who has purchased service under this Chapter qualifies for superannuation benefit in respect of his or her actual reckonable service (other than a death gratuity or a benefit under the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme) which becomes payable before he or she attains the age of sixty-five years, the service so purchased, after the application of sub-article (1), shall be calculated in accordance with the Table contained in the Third Schedule to this Chapter.

253 Reckoning of purchased notional service.

253.

253. (1) Subject to sub-articles (2), (3), (4) and (5), notional service purchased under this Chapter shall be reckoned as service by a registered officer or registered employee for the purposes of Chapter 3 of Part II, 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 officer or employee has at least five years' actual reckonable service.

• (2) The pensionable local service of a registered officer or registered employee at any time for the purposes of Chapter 3 of Part II, shall include any period of notional service which he or she becomes entitled to reckon as service under sub-article (1) save that—

• (a) the provisions of sub-article (2) or (3) of article 65 and sub-article (2) or (3) of article 90 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 66, or for the purpose of determining any period which may be added to a registered employee's service under article 91, save that a period shall not be added under the said article 66 or 91 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 95 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 they apply to the service specified in paragraphs (a) and (b) of sub-article (2) of that article.

• (5) Where a registered employee who under this Chapter has purchased notional service qualifies for a supplementary weekly allowance under article 95(3), 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 registered employee makes under this Chapter two or more purchases of notional service each such purchase shall be treated separately under this Chapter.

254 Return of contributions.

254.

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

• (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 office or employment (other than where he or she accepts a position service in which is capable of being reckoned under this Scheme), having qualified for a pension or preserved pension,

the following provisions shall apply as regards the contributions which he or she has paid under this Chapter 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, the contributions which would have been payable had he or she not been a member of the Local Government (Widows and Orphans Contributory Pension) Scheme), namely:

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

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

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

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

• (I) the amount of the contributions, or

• (II) an amount determined by the formula

where

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

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

C is the amount of the contributions.

• (3) Where a registered officer or registered employee who has purchased notional service ceases to hold office or employment and accepts a position service in which is capable of being reckoned under this Scheme 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 her, or

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

the local authority shall return to him or her the contributions which he or she has paid under this Chapter 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 registered officer or a registered employee who is purchasing or has purchased notional service by virtue of article 249(c) ceases to share a wholetime office or employment and becomes employed in a wholetime capacity as a registered officer or a registered employee and has at that time purchased an amount of notional service which would, when added to the actual reckonable service he or she would have if he or she continued to serve in a wholetime capacity until the attainment of the age of sixty-five years, make his or her pensionable local service greater than forty years, the following provisions shall apply:

• (a) where the notional service is being purchased by periodical contributions under article 251(1)(a), such contributions shall cease,

• (b) where the notional service is being purchased under article 251(1)(a) or has been purchased under article 251(1)(b), any excess contributions paid shall be returned to him or her by the local authority who shall deem such excess to be emoluments of the office or employment in question and shall make the appropriate income tax deductions therefrom.

• (5) Where a registered officer or a registered employee who is purchasing or has purchased notional service is appointed to an office as referred to in sub-article (5) or (8) of article 66 or becomes entitled to reckon a period of service under Chapter 3 of Part II or Part IV and has at that time purchased an amount of notional service which would, when added to the actual reckonable service he or she would have if he or she continued to serve in a wholetime capacity until the attainment of the age of sixty-five years together with any additional service appropriate under the said sub-article (5) or (8), make his or her service greater than forty years, the following provisions shall apply:

• (a) where the notional service is being purchased by periodical contributions under article 251(1)(a), such contributions shall cease,

• (b) where the notional service is being purchased under article 251(1)(a) or has been purchased under article 251(1)(b), any excess contributions paid shall be returned to him or her by the local authority who shall deem such excess to be emoluments of the office or employment in question and shall make the appropriate income tax deductions therefrom.

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

255 Revision of rate of periodical contributions.

255.

255. Where, subsequent to a registered officer or registered employee having opted to purchase notional service by periodical contributions, it appears that he or she would not qualify for a superannuation benefit in respect of all the notional service which he or she opted to purchase, a revised rate of periodical contributions shall be calculated based on his or her age next birthday on the date of the original option and the maximum amount of notional service which would be reckonable; contributions at the revised rate shall commence as soon as possible but excess contributions paid under the former option will be offset against contributions due under the revised option. The amount of the excess contributions under the former option shall be equal to the proportion A/B of all contributions paid to date under that option where B is the amount of notional service which he or she opted to purchase and A is the portion of such service in respect of which he or she would not qualify for a superannuation benefit.

256 Purchase of notional service by organisations.

256.

256. (1) (a) (i) Where, on or after the 1st day of July, 1990, a registered officer or registered employee is allowed special leave without pay or an extension of special leave without pay in order to take up or retain employment in an organisation, not being an organisation service in which is capable of being reckoned as service for the purposes of Chapter 3 of Part II, and that organisation agrees to purchase, either directly or in conjunction with another organisation, notional service by a single payment under article 251 for the officer or employee in respect of some or all of the period of special leave, then such purchase may be agreed to by the local authority and in case such a purchase is made the terms of this Chapter shall apply as if the person concerned had himself or herself made the single payment under this Chapter.

• (ii) Notwithstanding article 250(2)(b), the purchase of notional service under subparagraph (i) 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.

• (b) Where, on or after the 1st day of January, 1995, a registered officer or registered employee is allowed special leave without pay or an extension of special leave without pay in order to serve as a volunteer in a developing country under the Agency for Personal Service Overseas (in this paragraph referred to as "the Agency"), a period of notional service corresponding to such period of special leave without pay may be purchased by the Agency for the officer or employee and may be reckoned for the purposes of this Scheme provided—

• (i) it is of not less than six months and not more than two years duration, and

• (ii) the Agency makes such contributions, other than periodic contributions or a single payment as referred to in article 251, to the local authority as are specified by the Minister.

• (2) The provisions of sub-article (1) shall also apply as respects a pensionable officer or pensionable servant save that for this purpose any references to the provisions of Chapter 3 of Part II in this Chapter shall be construed mutatis mutandis as if they were references to the corresponding provisions of Chapter 2 of Part II.

257 Financial provisions.

257.

257. (1) The provisions of articles 80(4) and 102(4) shall apply to contributions for notional service paid under this Chapter as if they were contributions paid under the said article 80 or 102.

• (2) In any application of the provisions of articles 279 and 280 in relation to a registered officer or registered employee, notional service purchased under this Chapter shall be deemed to have been served with the local authority to whom under article 251 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 252(1)(b) with A, B and C having the meaning assigned to them in the said article 252(1)(b).

258 Revision of contribution rates and actuarial factors.

258.

258. (1) Where, at any time, it appears to the Minister that the contribution rates set out in the Second Schedule to this Chapter or the actuarial factors set out in the Third Schedule to this Chapter do not meet the requirement that the provisions contained in this Chapter be self-financing he or she may, with the consent of the Minister for Finance, revise such rates or factors.

• (2) The provisions of sub-article (1) shall not apply to a person who, before the effective date of any revision of contribution rates or actuarial factors, had opted to purchase notional service under this Scheme.

259 Reckoning periods of special leave without pay (career breaks).

259.

259. Notwithstanding any other provision of this Chapter, a pensionable officer or registered officer who, on or after the 1st day of July, 1990, is granted special leave without pay to take or extend a career break may reckon as pensionable local service the period of such special leave without pay in accordance with such conditions as may be determined by the Minister.

FIRST SCHEDULE

• (a) whose actual reckonable service if he or she continued to serve until the attainment of the age of sixty-five years would be at least nine years, and

• (b) subject to clause 3 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 or her is to be determined by reference to the following Table:

TABLE

(1)	(2)
Actual Reckonable Service if he or she continued to serve until the attainment of the age of sixty-five years	Maximum notional service which may be purchased
20 years or more	Difference between 40 years and actual reckonable service by age sixty-five
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 of actual reckonable service which the person would have if he or she serves to the age of sixty-five years, and

B is the number of years of his or her pensionable service 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 Finance, 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 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 the age of forty-five years or was less than£2000 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

TABLE I

Purchase Scheme — Periodical Contributions

Officers and Employees who are not fully insured

Age next birthday at exercise of option	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
MALE	FEMALE	MALE	FEMALE
25	0.30	0.37	0.40	0.40
26	0.31	0.39	0.41	0.42
27	0.32	0.40	0.43	0.43
28	0.33	0.41	0.44	0.45
29	0.34	0.43	0.46	0.46
30	0.35	0.44	0.48	0.48
31	0.37	0.46	0.49	0.50
32	0.38	0.48	0.51	0.52
33	0.40	0.50	0.53	0.54
34	0.41	0.52	0.56	0.56
35	0.43	0.54	0.58	0.59
36	0.45	0.57	0.60	0.61
37	0.47	0.59	0.63	0.64
38	0.49	0.62	0.66	0.67
39	0.52	0.65	0.69	0.70
40	0.54	0.68	0.72	0.73
41	0.57	0.71	0.76	0.77
42	0.60	0.75	0.80	0.81
43	0.64	0.79	0.84	0.85
44	0.67	0.84	0.89	0.90
45	0.71	0.89	0.94	0.95
46	0.76	0.94	1.00	1.01
47	0.81	1.00	1.07	1.07
48	0.87	1.07	1.14	1.15
49	0.93	1.15	1.22	1.23
50	1.00	1.24	1.31	1.32
51	1.09	1.34	1.41	1.43
---	---	---	---	---
Age next birthday at exercise of option	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
MALE	FEMALE	MALE	FEMALE
52	1.19	1.46	1.54	1.55
53	1.30	1.59	1.68	1.70
54	1.44	1.75	1.84	1.87
55	1.60	1.95	2.04	2.07
56	1.80	2.19	2.28	2.32
57	2.06	2.49	2.59	2.64
58	2.38	2.87	2.98	3.04
59	2.82	3.39	3.50	3.58
60	3.43	4.11	4.22	4.33
61	4.36	5.19	5.32	5.47
62	5.90	7.00	7.14	7.36
63	8.99	10.63	10.79	11.15

TABLE IA

Purchase Scheme — Periodical Contributions

Employees who are fully insured

• (A) Non-Members of the Local Government (Widows and Orphans/ Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages	% of net wages	% of full wages
MALE	FEMALE	MALE and FEMALE
25	.18	.24	.06
26	.19	.25	.06
27	.19	.26	.06
28	.20	.27	.06
29	.21	.28	.07
30	.22	.30	.07
31	.23	.31	.07
32	.24	.32	.08
33	.25	.34	.08
34	.26	.35	.08
35	.28	.37	.09
36	.29	.39	.09
37	.31	.41	.09
38	.32	.43	.10
39	.34	.45	.10
40	.36	.48	.11
41	.38	.51	.12
42	.40	.54	.12
---	---	---	---
Age next birthday at exercise of option	% of net wages	% of net wages	% of full wages
MALE	FEMALE	MALE and FEMALE
43	.43	.57	.13
44	.46	.61	.14
45	.49	.65	.15
46	.52	.69	.06
47	.56	.74	.17
48	.61	.80	.18
49	.66	.86	.19
50	.71	.93	.21
51	.78	1.01	.23
52	.86	1.11	.25
53	.94	1.22	.27
54	1.05	1.35	.30
55	1.18	1.51	.33
56	1.34	1.71	.37
57	1.54	1.95	.43
58	1.79	2.26	.49
59	2.14	2.68	.58
60	2.62	3.28	.71
61	3.35	4.17	.90
62	4.58	5.65	1.21
63	7.03	8.63	1.83

• (B) Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages	% of net wages	% of full wages
MALE	FEMALE	MALE and FEMALE
25	.26	.27	.06
26	.27	.28	.06
27	.28	.29	.06
28	.29	.30	.06
29	.30	.31	.07
30	.31	.33	.07
31	.33	.34	.07
32	.34	.36	.08
33	.36	.37	.08
34	.38	.39	.08
35	.39	.41	.09
36	.41	.43	.09
37	.44	.45	.09
38	.46	.48	.10
39	.48	.50	.10
40	.51	.53	.11
41	.54	.56	.12
42	.57	.59	.12
43	.60	.63	.13
---	---	---	---
Age next birthday at exercise of option	% of net wages	% of net wages	% of full wages
MALE	FEMALE	MALE and FEMALE
44	.64	.67	.14
45	.68	.71	.15
46	.73	.76	.16
47	.78	.81	.17
48	.84	.84	.18
49	.91	.94	.19
50	.98	1.01	.21
51	1.06	1.10	.23
52	1.16	1.20	.25
53	1.28	1.32	.27
54	1.41	1.46	.30
55	1.57	1.63	.33
56	1.77	1.84	.37
57	2.02	2.10	.43
58	2.33	2.43	.49
59	2.76	2.88	.58
60	3.35	3.51	.71
61	4.24	4.45	.90
62	5.73	6.02	1.21
63	8.71	9.18	1.83

TABLE IB

Purchase Scheme — Periodical Contributions

Officers and Established Employees who are fully insured

Members of the Local Government (Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net salary	% of net salary	% of salary	% of salary
Male	Female	Male	Female
	%	%	%	%
20	0.29	0.30	0.06	0.06
21	0.30	0.31	0.06	0.06
22	0.31	0.32	0.06	0.06
23	0.32	0.33	0.06	0.06
24	0.33	0.34	0.07	0.07
25	0.34	0.35	0.07	0.07
26	0.35	0.37	0.07	0.07
27	0.36	0.38	0.07	0.07
28	0.37	0.39	0.08	0.08
29	0.39	0.41	0.08	0.08
30	0.40	0.42	0.08	0.08
---	---	---	---	---
Age next birthday at exercise of option	% of net salary	% of net salary	% of salary	% of salary
Male	Female	Male	Female
31	0.42	0.44	0.08	0.08
32	0.43	0.45	0.09	0.09
33	0.45	0.47	0.09	0.09
34	0.47	0.49	0.09	0.10
35	0.49	0.51	0.10	0.10
36	0.51	0.53	0.10	0.10
37	0.53	0.56	0.11	0.11
38	0.56	0.58	0.11	0.11
39	0.59	0.61	0.12	0.12
40	0.61	0.64	0.12	0.12
41	0.64	0.67	0.13	0.13
42	0.68	0.71	0.14	0.14
43	0.72	0.75	0.15	0.15
44	0.76	0.79	0.15	0.15
45	0.80	0.84	0.16	0.16
46	0.85	0.89	0.17	0.17
47	0.91	0.94	0.19	0.18
48	0.97	1.01	0.20	0.20
49	1.04	1.08	0.21	0.21
50	1.12	1.16	0.23	0.23
51	1.21	1.25	0.25	0.25
52	1.31	1.36	0.27	0.27
53	1.43	1.49	0.30	0.29
54	1.57	1.64	0.33	0.32
55	1.74	1.81	0.37	0.36
56	1.95	2.03	0.41	0.40
57	2.22	2.31	0.47	0.45
58	2.55	2.66	0.54	0.52
59	3.00	3.13	0.63	0.61
60	3.63	3.79	0.76	0.74
61	4.57	4.78	0.95	0.93
62	6.13	6.42	1.26	1.24
63	9.27	9.72	1.89	1.87

TABLE II

Purchase Scheme - Single Payment

Officers and Employees who are not fully insured

Age next birthday at exercise of option	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme	Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
MALE	FEMALE	MALE	FEMALE
25	8.59	10.94	11.63	11.88
26	8.72	11.10	11.78	12.04
27	8.85	11.27	11.95	12.22
28	8.99	11.44	12.11	12.40
29	9.13	11.61	12.28	12.58
30	9.27	11.78	12.46	12.76
31	9.40	11.96	12.63	12.95
32	9.55	12.14	12.81	13.14
33	9.69	12.32	12.99	13.33
34	9.84	12.51	13.18	13.53
35	9.99	12.70	13.37	13.73
36	10.15	12.89	13.55	13.93
37	10.30	13.09	13.75	14.13
38	10.46	13.29	13.94	14.34
39	10.62	13.49	14.14	14.55
40	10.79	13.70	14.34	14.76
41	10.96	13.91	14.54	14.98
42	11.13	14.13	14.75	15.20
43	11.31	14.35	14.95	15.42
44	11.49	14.57	15.17	15.65
45	11.68	14.80	15.38	15.89
46	11.87	15.04	15.60	16.12
47	12.07	15.28	15.84	16.37
48	12.27	15.52	16.04	16.61
49	12 49	15.77	16.27	16.87
50	12.71	16.04	16.51	17.12
51	12.94	16.31	16.74	17.39
52	13.18	16.58	16.99	17.65
53	13.43	16.87	17.24	17.95
54	13.70	17.16	17.50	18.24
55	13.99	17.46	17.77	18.54
56	14.30	17.78	18.05	18.85
57	14.63	18.11	18.35	19.18
58	14.98	18.45	18.66	19.51
59	15.36	18.81	19.00	19.86
60	15.76	19.19	19.35	20.22
61	16.20	19.58	19.73	20.61
62	16.67	20.00	20.14	21.02
63	17.17	20.44	20.58	21.45
64	17.72	20.91	21.06	21.90
65	18.36	21.53	21.46	22.58

TABLE IIA

Purchase Scheme - Single Payment

Employees who are fully insured

• (A) Non-Members of the Local Government (Widows and Orphans/ Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages or net pensionable remuneration	% of net wages or net pensionable remuneration	% of full wages or pensionable remuneration	% of full wages or pensionable remuneration
MALE	FEMALE	MALE	FEMALE
25	4.33	5.93	1.48	1.44
26	4.44	6.08	1.51	1.47
27	4.56	6.23	1.55	1.51
28	4.67	6.39	1.68	1.55
29	4.79	6.55	1.62	1.58
30	4.91	6.71	1.66	1.62
31	5.04	6 88	1.70	1.66
32	5.17	7.06	1.74	1.70
33	5.30	7.24	1.79	1.75
34	5.44	7.42	1.83	1.79
35	5.58	7.61	1.87	1.83
36	5.72	7.80	1.92	1.88
37	5.87	8.00	1.97	1.92
38	6.02	8.21	2.01	1.97
39	6.18	8.42	2.06	2.02
40	6.34	8.64	2.11	2.07
41	6.51	8.86	2.16	2.12
42	6.68	9.09	2.21	2.17
43	6.86	9.32	2.27	2.22
44	7.04	9.57	2.32	2.28
45	7.23	9.82	2.38	2.33
46	7.43	10.08	2.43	2.39
47	7.64	10.35	2.49	2.44
48	7.85	10.62	2.55	2.50
49	8.08	10.91	2.61	2.56
50	8.31	11.20	2.67	2.62
51	8.56	11.51	2.73	2.69
52	8.82	11.83	2.79	2.75
53	9.10	12.16	2.85	2.82
54	9.39	12.51	2.92	2.89
55	9.70	12.87	2.99	2.95
56	10.04	13.24	3.05	3.02
57	10.40	13.63	3.12	3.10
58	10.80	14.05	3.19	3.17
59	11.22	14.49	3.26	3.25
60	11.67	14.93	3.34	3.32
61	12.16	15.41	3.41	3.40
62	12.69	15.92	3.49	3.49
63	13.26	16.46	3.58	3.57
64	13.88	17.04	3.66	3.66
65	14.60	17.75	3.75	3.75

• (B) Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages or net pensionable remuneration	% of net wages or net pensionable remuneration	% of full wages or pensionable remuneration	% of full wages or pensionable remuneration
MALE	FEMALE	MALE	FEMALE
25	6.25	6.56	1.48	1.44
26	6.40	6.72	1.51	1.47
27	6.55	6.89	1.55	1.51
28	6.71	7.06	1.58	1.55
29	6.87	7.23	1.62	1.58
30	7.03	7 41	1.66	1.62
31	7.21	7.59	1.70	1.66
32	7.38	7.78	1.74	1.70
33	7.56	7.98	1.79	1.75
34	7.74	8.17	1.83	1.79
35	7.93	8.38	1.87	1.83
36	8.13	8.59	1.92	1.88
37	8.32	8.80	1.97	1.92
38	8.53	9.02	2.01	1.97
39	8.73	9.24	2.06	2.02
40	8.95	9.48	2.11	2.07
41	9.16	9.71	2.16	2.12
42	9.39	9.96	2.21	2.17
43	9.61	10.21	2.27	2.22
44	9.85	10.46	2.32	2.28
45	10.09	10.73	2.38	2.33
46	10.34	11.00	2.43	2.39
47	10.59	11.28	2.49	2.44
48	10.85	11.57	2.55	2.50
49	11.12	11.86	2.61	2.56
50	11.39	12.17	2.67	2.62
51	11.68	12.49	2.73	2.69
52	11.97	12.82	2.79	2.75
53	12.28	13.16	2.85	2.82
54	12.60	13.51	2.92	2.89
55	12.93	13.88	2.99	2.95
56	13.28	14.26	3.05	3.02
57	13.65	14.66	3.12	3.10
58	14.04	15.08	3.19	3.17
59	14.45	15.52	3.26	3.25
60	14.89	15.98	3.34	3.32
61	15.37	16.46	3.41	3.40
62	15.88	16.97	3.49	3.59
63	16.42	17.52	3.58	3.57
64	17.02	18.09	3.66	3.66
65	17.70	18 80	3.75	3.75

TABLE IIB

Purchase Scheme - Single Payment

Officers and Established Employees who are fully insured

Members of the Local Government (Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net salary or net pensionable remuneration	% of net salary or net pensionable remuneration	% of salary or pensionable remuneration	% of salary or pensionable remuneration
Male	Female	Male	Female
	%	%	%	%
20	9.19	9.75	1.60	1.77
21	9.34	9.89	1.63	1.80
22	9.47	10.04	1.65	1.83
23	9.60	10.18	1.68	1.85
24	9.74	10.33	1.71	1.88
25	9.87	10.49	1.73	1.91
26	10.01	10.64	1.76	1.94
27	10.16	10.80	1.79	1.97
28	10.30	10.96	1.82	2.00
29	10.45	11.12	1.84	2.03
30	10.60	11.28	1.87	2.06
31	10.76	11.45	1.90	2.09
32	10.91	11.62	1.93	2.12
33	11.07	11.79	1.96	2.16
34	11.23	11.96	1.99	2.19
35	11.40	12.14	2.02	2.22
36	11.56	12.32	2.05	2.26
37	11.73	12.50	2.08	2.29
38	11.90	12.69	2.12	2.33
39	12.08	12.88	2.15	2.36
40	12.25	13.07	2.18	2.40
41	12.43	13.26	2.22	2.43
42	12.62	13.46	2.25	2.47
43	12.80	13.66	2.29	2.51
44	12.99	13.87	2.33	2.55
45	13.18	14.07	2.37	2.59
46	13.37	14.29	2.41	2.63
47	13.57	14.50	2.45	2.68
48	13.77	14.72	2.49	2.72
49	13.98	14.95	2.53	2.76
50	14.19	15.18	2.58	2.81
51	14.41	15.42	2.63	2.86
52	14.63	15.66	2.68	2.90
53	14.86	15.91	2.73	2.95
54	15.09	16.16	2.78	3.01
55	15.33	16.42	2.84	3.06
56	15.59	16.69	2.90	3.12
57	15.86	16.97	2.97	3.17
58	16.14	17.26	3.04	3.23
59	16.44	17.56	3.12	3.30
60	16.76	17.88	3.21	3.36
61	17.10	18.21	3.30	3.43
62	17.46	18.55	3.40	3.50
63	17.85	18.92	3.51	3.58
64	18.27	19.30	3.62	3.66
65	18.73	19.71	3.75	3.75

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.

THIRD SCHEDULE

Where payment of a superannuation benefit, other than a death gratuity or a benefit under the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme, which takes account of purchased service commences before the date the officer or employee attains the age of sixty-five years the following Table shows the factors to be used in calculating the service purchased at that date:

OFFICERS AND EMPLOYEES

Age at which payment of benefit commences	Factors to be used in calculating	Factors to be used in calculating	Factors to be used in calculating
Age at which payment of benefit commences	(a) Lump Sum	(b) Pension	(b) Pension
Male	Female
64	0.98	0.92	0.93
63	0.95	0.85	0.87
62	0.93	0.78	0.82
61	0.91	0.73	0.77
60	0.89	0.68	0.72
59	0.87	0.63	0.68
58	0.85	0.59	0.64
57	0.83	0.55	0.61
---	---	---	---
Age at which payment of benefit commences	Factors to be used in calculating	Factors to be used in calculating	Factors to be used in calculating
Age at which payment of benefit commences	(a) Lump Sum	(b) Pension	(b) Pension
Male	Female
56	0.81	0.51	0.58
55	0.79	0.48	0.55
54	0.78	0.45	0.52
53	0.76	0.42	0.49
52	0.74	0.40	0.47
51	0.72	0.38	0.45
51	0.71	0.36	0.43
49	0.69	0.34	0.41
48	0.68	0.33	0.39
47	0.66	0.31	0.37
46	0.64	0.29	0.35
45	0.63	0.28	0.34
44	0.62	0.27	0.33
43	0.60	0.25	0.31
42	0.59	0.24	0.30
41	0.57	0.23	0.29
40	0.56	0.22	0.28
39	0.55	0.21	0.27
38	0.53	0.20	0.26
37	0.52	0.20	0.25
36	0.51	0.19	0.24
35	0.50	0.18	0.23
34	0.49	0.17	0.22
33	0.47	0.17	0.21
32	0.46	0.16	0.20
31	0.45	0.15	0.20
30	0.44	0.15	0.19

PART VI EARLY RETIREMENT AND VOLUNTARY REDUNDANCY PROVISIONS

260 Interpretation.

260.

260. (1) In this Part:—

"approved early retirement and voluntary redundancy scheme" means a scheme or arrangements for the cesser of office or employment by officers or employees of a local authority where an early retirement and voluntary redundancy scheme has been approved by the Minister;

"established servant" means a pensionable servant or registered employee who is not fully insured;

"local authority", save in article 275, shall have the meaning assigned to it by paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980); in article 275 it shall have the meaning assigned to it in article 3;

"pensionable local service", subject to articles 262(2)(a), 262(2)(b) and 262(2)(ii), has the meaning assigned to it in article 3;

"pensionable remuneration", subject to sub-article (2), has the meaning assigned to it in article 3;

"service", subject to article 262(2),—

• (i) in relation to a pensionable servant or a registered employee, has the same meaning as pensionable local service, and

• (ii) in relation to a pensionable officer or a registered officer, means pensionable local service together with any period added under article 11 or 66, as appropriate;