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

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

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

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

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

• (5)
• (a) (i) Subject to paragraphs (b) and (c) and sub-article (7), a preserved pension may not exceed one-eightieth of—

• (I) as respects a registered officer who is not fully insured, the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which the applicant attains sixty years of age, or in case such pension is awarded under sub-article (1)(i), prior to the effective date of payment of such pension, of his or her pensionable remuneration at the date of cesser of office, or

• (II) as respects a registered officer who is fully insured, the amount by which his or her pensionable remuneration for the purposes of subparagraph (i) exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension applicable on the relevant last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , referred to in this paragraph,

multiplied by the number of years of his or her pensionable local service, or by forty years whichever is the less;

• (ii) a preserved lump sum may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date on which the applicant attains sixty years of age, or in case such lump sum is awarded under sub-article (1)(a)(I) or (b), prior to the effective date of payment of such lump sum, of his or her pensionable remuneration at the date of cesser of office, multiplied by the number of years of his or her pensionable local service, or by forty years, whichever is the less;

• (iii) a preserved death gratuity may not exceed three- eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date of the person's death, of his or her pensionable remuneration at the date of cesser of office, multiplied by the number of years of his or her pensionable local service, or by forty years, whichever is the less.

• (b) Notwithstanding the foregoing provisions of this article—

• (i) the pensionable local service to be taken into account in determining the preserved pension and preserved lump sum or preserved death gratuity, as appropriate, of a registered officer of a local authority who ceases to hold office on or after the 1st day of July, 1989 and becomes employed in another position service in which is capable of being reckoned under this Scheme, together with the service reckonable in such position or any subsequent such position, shall not exceed forty years, and

• (ii) the preserved pension and preserved lump sum in respect of such a person shall be granted by the local authority with effect from the date a lump sum and pension is granted to him or her in respect of his or her subsequent position or positions.

• (c) (i) Where a preserved pension is granted under sub-article (1) to a person who, on the date of cesser of office, was a registered officer who was fully insured, the local authority may pay to such person a supplementary preserved pension the amount of which shall not be greater than the amount by which the preserved pension which would have been payable to him or her under paragraph (a)(i)(I) if he or she were not fully insured exceeds the preserved pension payable to him or her pursuant to paragraph (a)(i)(II), together with, where subparagraph (ii)(II) applies, the annual equivalent of the reduced personal rate of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to such person.

• (ii) The supplementary preserved pension referred to in subparagraph (i) shall be payable in respect of any period or periods after the date the payment of the preserved pension commences during which such person, while under or over the age of sixty-five years, is unemployed and—

• (I) fails to qualify for invalidity pension, unemployment benefit, disability benefit, retirement pension or old age contributory pension where such failure is due to causes outside his or her own control, or

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

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

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

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

• (i) the amount of the preserved lump sum that would be appropriate under sub-article (5)(a)(ii) 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 preserved lump sum, payment of the preserved pension that would be appropriate under sub-article (5)(a)(i) shall be suspended until such time as the total loss is recovered by the local authority, or

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

• (c) where it is favourable to him or her, the provisions of paragraph (b) shall be applied in relation to a registered officer who was granted a reduced preserved lump sum and a reduced preserved pension and who ceased to hold office before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of paragraph (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 preserved pension.

• *(7)
• (a) Subject to paragraphs (b), (c) and (d),* where a person who ceases to hold office with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes a registered officer or a registered employee of a local authority, then on his or her becoming such registered officer or employee, as may be appropriate, his or her entitlement under this article shall cease.

• (b) Where a person who is not fully insured ceases to hold office with an entitlement to benefit under sub-article (1) and subsequently becomes a registered officer of a local authority who is fully insured, either his or her entitlement under this article shall cease or he or she, at any time up to and including the date of subsequent cesser of office, (or such person's legal personal representative on his or her behalf in the event of his or her death in service), may apply in writing to the local authority to have the provisions of sub-article (5)(b) applied to him or her, subject to the proviso that in the application of the said provisions to him or her the words "on or after the 1st day of July, 1989" in sub-article (5)(b)(i) shall be disregarded.

• (c) Where a person who is not fully insured ceases to hold office with an entitlement to benefit under sub-article (1), waives such entitlement under sub-article (10) and subsequently becomes a registered officer of a local authority who is fully insured, he or she, at any time up to and including the date of subsequent cesser of office, (or such person's legal personal representative on his or her behalf in the event of his or her death in service), may apply in writing to the local authority to restore the entitlement under this article, subject to the repayment of the contributions that were returned to him or her, as provided for in article 82(4)(a), and, in case such application is made, the provisions of sub-article (5)(b) shall apply to him or her, subject to the proviso that in the application of the said provisions to him or her the words "on or after the 1st day of July, 1989" in sub-article (5)(b)(i) shall be disregarded.

• (d) Where a person who is not fully insured ceases to hold office with an entitlement to a marriage gratuity under article 76, does not exercise the option referred to in sub-article (4) of that article and subsequently becomes a registered officer of a local authority who is fully insured, she, at any time up to and including the date of subsequent cesser of office, (or such person's legal personal representative on her behalf in the event of her death in service), may apply in writing to the local authority to restore the entitlement under this article, subject to the repayment of the gratuity that was returned to her, as provided for in article 117(3)(a), and, in case such application is made, the provisions of sub-article (5)(b) shall apply to her, subject to the proviso that in the application of the said provisions to her the words "on or after the 1st day of July, 1989" in sub-article (5)(b)(i) shall be disregarded.

• (8)
• (a) Where a registered officer of a local authority who ceases to hold office before the 1st day of July, 1989, with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes employed in a position service in which is capable of being reckoned under this Scheme, not being a person referred to in sub-article (7), he or she may apply to the local authority in writing to waive such entitlement and thereupon such entitlement shall be waived and the local authority shall not grant any benefit under this article to, or in respect of, him or her.

• (b) Where a registered officer of a local authority who ceases to hold office on or after the 1st day of July, 1989, with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes employed in a position service in which is capable of being reckoned under this Scheme, not being a person referred to in sub-article (7), either his or her entitlement under this article shall cease or he or she may apply in writing to the local authority to have the provisions of sub-article (5)(b) applied to him or her.

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

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

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

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

• (iv) that the provisions of clauses (I) and (II) of paragraph (a) of sub-article (1) shall not apply in respect of the part-time office and any preserved pension and preserved lump sum in respect of the part-time service shall be granted instead with effect from the date the allowance pursuant to articles 69 and 71, or the preserved pension under this article, in respect of his or her substantive wholetime office, is granted, and

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

• (10) Where a registered officer of a local authority ceases to hold office with an entitlement to benefit under this article, such person, provided he or she became a registered officer before the 1st day of February, 1995, may, in writing, waive such entitlement and apply to the local authority to have his or her superannuation contributions returned to him or her under article 81(5); upon receipt of such application the local authority shall return such contributions to such person and the local authority shall not grant any other benefit under this Chapter to, or in respect of, him or her.

78 Superannuation of certain managers.

78.

78. (1) Where pursuant to section 47 of the Local Government Act, 1991 , a manager ceases to hold office before he or she has attained the age of sixty-five years and he or she is not re-appointed to such office or appointed to any other office of manager pursuant to the provisions of the Local Authorities (Officers and Employees) Act, 1926 (No. 39 of 1926), as extended by the provisions the City and County Management (Amendment) Act, 1955 (No. 12 of 1955), or he or she does not otherwise become a registered officer of a local authority, the following provisions shall apply:

• (a) there shall be added to his or her pensionable local service a period not exceeding—

• (i) if his or her pensionable local service is twenty years or more — ten years,

• (ii) if his or her pensionable local service is less than twenty years and not less than ten years — half that pensionable local service, and

• (iii) if his or her pensionable local service is less than ten years and not less than five years — five years,

subject to the provisos—

• (I) that a period shall not be added so as to make his or her service greater than forty years,

• (II) that his or her pensionable local service, together with the additional period provided for in this paragraph, shall not exceed the pensionable local service which he or she would have had if he or she had continued to serve to the age of sixty-five years, and

• (III) that the aggregate of any period added under article 66(5) and the additional period provided for in this paragraph shall not exceed ten years,

• (b) article 66(5)(c) shall not apply,

• (c) there shall be granted to him or her a special severance gratuity amounting to—

• (i) one-half of his or her annual rate of salary at the date of cesser of office, or

• (ii) the aggregate of the payments of salary which would have been made to him or her if he or she had continued to serve to the age of sixty-five years,

whichever is the less, and

• (d) there shall be granted to him or her a lump sum and allowance with effect from the date he or she ceases to hold office, determined in accordance with articles 70 and 71.

• (2) Where a person to whom the provisions of sub-article (1) are applied subsequently becomes a registered officer of a local authority—

• (a) the allowance granted to him or her shall cease to be paid with effect from the date he or she becomes such registered officer,

• (b) on or prior to becoming such registered officer there shall be repayable by him or her to the relevant local authority the amount determined by the formula,

A x B, where—

C

A is the sum of the special severance gratuity granted to him or her under sub-article (1)(c) and the lump sum granted to him or her under sub-article (1)(d),

B is the pensionable remuneration Which would have applied to him or her if he or she had ceased to hold office on the date he or she becomes such registered officer, and

C is the pensionable remuneration which applied to him or her on the date he or she ceased to hold office, and

• (c) for the purposes of article 62(1)(b) such person shall not be regarded as having received a lump sum and allowance.

79 Registered officers granted special leave without pay to take up appointments with instructions of the European Communities.

79.

79. (1) Where a registered officer of a local authority is granted special leave without pay by a local authority, with the consent of a Minister of the Government, in order to take up after the 31st day of December, 1972, an appointment with an institution of the European Communities and such special leave ceases by reason of his or her return to a position in the local authority, he or she 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 or she is not awarded a pension, preserved pension, severance gratuity, compensation payment, or any equivalent benefit from the institution, and

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

• (2) Where a registered officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and leaves the employment of the institution before he or she attains sixty years of age, otherwise than because of dismissal or redundancy, and he or she ceases to hold office in the local authority by reason of his or her resignation therefrom with effect from the date on which he or she ceases to hold employment with the institution, and if, but only if, he or she does not become employed in a position service in which is capable of being reckoned under this Scheme, the provisions of article 77 will apply in his or her case, subject to the proviso that his or her pensionable local service for the purposes of the said article 77 shall be his or her pensionable local service on his or her last day of such service with the local authority prior to taking up his or her appointment with the institution.

• (3) Where a registered 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 he or she dies while in the service of the institution before his or her special leave without pay terminates the following provisions shall apply:

• (a) an amount not greater than an amount equal to three-eightieths of the equivalent at the date of death, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority multiplied by the number of years of his or her pensionable local service, or forty years, whichever is the less, will be paid by the local authority to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, and

• (b) articles 74 and 77 will not apply in relation to him or her.

• (4) Where a registered 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 person is serving in the institution when he or she attains sixty years of age, the following provisions shall apply:

• (a) the following benefits will be payable with effect from the date of his or her sixtieth birthday, or, in case his or her 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 or her pensionable remuneration on his or her last day of reckonable service with the local authority prior to taking up his or her appointment with the institution multiplied by the number of years of his or her pensionable local service or forty years, whichever is the less, and

• (ii) a lump sum of three-eightieths of the equivalent, on such date, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority prior to taking up his or her appointment with the institution multiplied by the number of years of his or her pensionable local service, or forty years, whichever is the less, provided that the officer has ceased to hold office with the local authority by reason of his or her resignation therefrom with effect from the date on which he or she attains sixty years of age, or in case his or her 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 or her under this Chapter.

• (5)
• (a) Where a registered 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 or her position in the local authority, the following provisions shall apply:

• (i) he or she may, if the local authority, after consultation with the Minister, are satisfied that there are special reasons for so doing, and he or she ceases to hold office with the local authority by reason of his or her resignation therefrom, be deemed to have returned to his or her position in the local authority on the day following his or her 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 69(2)(c) on that day, and

• (ii) if he or she is so deemed to have returned to his or her 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 or her position in the local authority on the day following his or her 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 69(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 or her appointment with the relevant institution.

• (6) For the purposes of this article—

"the European Communities" means the European 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.

80 Contributions by registered officers.

80.

80. (1) (a) Subject to the provisions of articles 64 and 68 and to the following provisions of this article, a registered officer of a local authority who is not fully insured shall contribute to such local authority for the purposes of articles 62 to 85 at the rate of five per cent. of his or her annual rate of salary and the annual value of his or her emoluments, subject to the proviso that there shall be no contributions in respect of which he or she had neither salary nor emoluments nor in respect of a period which he or she is precluded from reckoning under article 62(1)(g).

• (b) Subject to the provisions of articles 64 and 68 and to the following provisions of this article, a registered officer of a local authority who is fully insured shall contribute to such local authority for the purposes of articles 62 to 85 at the rate of—

• (i) three and one-half per cent. of the amount by which his or her annual rate of salary and the annual value of his or her emoluments, taken together, exceed—

• (I) as respects a person who is sharing a wholetime office with one other officer under an approved job-sharing scheme — the annual equivalent of the personal weekly rate of old age contributory pension,

• (II) in any other case, twice the annual equivalent of the personal weekly rate of old age contributory pension, and

• (ii) one and one-half per cent. of his or her annual rate of salary and the annual value of his or her emoluments,

subject to the proviso that there shall be no contributions in respect of which he or she had neither salary nor emoluments nor in respect of a period which he or she is precluded from reckoning under article 62(1)(g).

• (2)
• (a) A registered officer of a local authority who is not fully insured and who, pursuant to sub-articles (4) and (5) of article 63, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority shall contribute to his or her employing local authority for the purposes of the said sub-articles (4) and (5) at the rate of—

• (i) two and one-half per cent. of the aggregate salary and value of his or her emoluments, if any, taken together, which he or she 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 or her emoluments, if any, taken together, which he or she 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 or her 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 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) A registered officer of a local authority who is fully insured and who, pursuant to sub-articles (4) and (5) of article 63, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority shall contribute to his or her employing local authority for the purposes of the said sub-articles (4) and (5) at the rate of—

• (i) three and one-half per cent. of the amount by which, at the date of payment of the contribution—

• (I) as respects a person who is sharing a wholetime office with one other officer under an approved job-sharing scheme — his or her annual rate of salary and the annual value of his or her emoluments, taken together, as increased by one hundred per cent.,

• (II) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together,

exceed twice the annual equivalent of the personal weekly rate of old age contributory pension, and

• (ii) one and one-half per cent., at the date of payment of the contribution, of—

• (I) as respects a person who is sharing a wholetime office with one other officer under an approved job-sharing scheme — his or her annual rate of salary and the annual value of his or her emoluments, taken together, as increased by one hundred per cent.,

• (II) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together,

multiplied by the number of years of such service.

• (c) Save where an agreement pursuant to article 280 applies, where contributions are received by a local authority under paragraph (a) or (b) and any amount so received is in respect of service under another local authority or local authorities the first-mentioned local authority shall transfer such amount to the local authority or local authorities under which the service occurred.

• (3) The contribution to be made by a registered officer of a local authority under this article may be obtained by such local authority by means of periodical deductions from his or her salary and emoluments, but, if any such deduction proper to be made by a local authority from his or her 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 her or out of any lump sum, allowance or gratuity payable by them to, or in respect of, him or her.

• (4) Where, under article 277, 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 rime (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 in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of December, 1989 by way of contribution under this article, or under article 63(1)(g)(ii), and

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

• (5)
• (a) In the case of a person—

• (i) whose name was entered under article 5(5) by a mental hospital authority in the register maintained under the said article 5, or

• (ii) whose name is entered in Part I of the Register by virtue of article 85(2),

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

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

• (i) as from the commencement of which such person's name was entered under article 29(4), or

• (ii) not having been so entered, his or her name was entered in Part II of the Register by virtue of article 107(2),

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

81 Return of contributions to registered officers.

81.

81. (1) In articles 62 to 85 "the contributions" means, in relation to a registered officer, the aggregate amount of his or her contributions for superannuation in respect of service which is capable of being reckoned under this Scheme.

• (2) Where a registered officer of a local authority ceases to hold office for any cause other than misconduct, does not accept any other position service in which is capable of being reckoned under this Scheme and is not granted a lump sum and allowance under article 69, a gratuity under article 73 or 76 or does not have an entitlement to a preserved lump sum and preserved pension under article 77, the local authority shall return to him or her the contributions.

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

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

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

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

• (4) A local 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 employee of any other local authority, service in which is capable of being reckoned under this Scheme, where he or she 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 or her, he or she is not granted a return of such contributions or any lump sum, allowance or gratuity or is not given the benefit of any preserved lump sum, allowance or gratuity.

• (5) A local authority shall return the contributions to a person who makes the application provided for in article 77 (10).

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

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

• (8) Section 780 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) shall apply in relation to a return of contributions made under this article.

82 Repayment of returned contributions (registered officer).

82.

82. (1) Where, after the contributions have been returned under article 24 or 81 to a pensionable officer or a registered officer of a local authority on his or her ceasing to be a pensionable officer or a registered officer or contributions have been returned to an officer under section 10 of the Act of 1909 or to an officer under section 86 of the Act of 1945, he or she becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable officer whose service in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under this Scheme and which commenced before the 27th day of May, 1977, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) 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 or she becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable officer whose service in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under this Scheme and which commenced before the 27th day of May, 1977, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) 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) The foregoing provisions of this article shall apply in respect of a person who becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, subject to the proviso that the addition of compound interest shall not apply in any such case where the repayment is made before the expiration of twelve months after the date he or she is notified in writing of his or her entitlement under this sub-article.

• (4) Where a person who was not fully insured ceased to be a pensionable officer or a registered officer of a local authority, had the contributions returned to him or her under article 24 or article 81, subsequently becomes a registered officer of a local authority who is fully insured and decides (or, in the event of his or her death in service, such person's legal personal representative on his or her behalf decides) to repay the contributions that were so returned to him or her—

• (a) in case he or she resigned with an entitlement to benefit under sub-article (1) of article 77 and waived such entitlement under sub-article (10) of that article and makes application in writing under the provisions of article 77(7)(c) to restore the entitlement under article 77, the provisions of sub-article (1) shall apply in relation to such repayment,

• (b) in any other case, the amount to be repaid by him or her shall be determined by the formula

where—

A is the amount that would be repaid if the provisions of sub-article (1) applied in relation to such repayment,

B is the amount that would have been contributed by such person by reference to the annual rate of salary and the annual value of emoluments, if any, applicable to him or her on the date of cesser of office, following which the contributions were returned, if he or she had been fully insured and article 80(1)(b) and, where appropriate, article 124 or 188 had applied to him or her at that time, and

C is the amount that was contributed by such person by reference to the annual rate of salary and the annual value of emoluments, if any, applicable to him or her on the date of cesser of office, following which the contributions were returned, under article 80(1)(a) and, where appropriate, article 124 or 188.

• (5) Where—

• (a) a registered officer of a local authority has any period of service (other than as an officer or employee of a local authority) that would, if he or she 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 or her, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay the amount so returned to the local authority together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) 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.

• (6) 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 in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of December, 1989, and

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

83 Exclustons from salary and emoluments.

83.

83. (1) In articles 62 to 85 neither "salary" nor "emoluments" shall include any of the following:

• (a) payments for overtime,

• (b) travelling expenses,

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

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

• (e) (i) in respect of a registered officer who ceased to hold office on or before the 30th day of November, 1994, payments for filling a position temporarily unless the period for which the payments are made is a continuous period of two years or more or, in relation to an officer referred to clause (II), less than two years reckoned back from—

• (I) where the officer is in receipt of the payments on the date of cesser of office, the said date, or

• (II) where, on or after the 1st day of January, 1988, the officer is appointed to the position such officer filled temporarily, the date of such appointment,

subject to such conditions as may be specified by the Minister,

• (ii) in respect of a registered officer of a local authority within the meaning of paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) who ceases to hold office on or after the 1st day of January, 1998, payments for filling a position temporarily unless the period for which the payments are made is a continuous period or substantially continuous period of one year or more or, in relation to an officer referred to clause (II), less than one year reckoned back from—

• (I) where the officer is in receipt of the payments on the date of cesser of office, the said date, or

• (II) where, on or after the 1st day of January, 1998, the officer is appointed to the position such officer filled temporarily, the date of such appointment,

subject to such conditions as may be specified by the Minister, including transitional provisions in respect of registered officers who cease to hold office during the period between the 1st day of January, 1998 and the 31st day of December, 2000,

• (iii) in this paragraph, "substantially continuous period" means two or more periods during which a registered officer was serving in office which were interrupted by virtue of the officer's absence or absences due to sick leave,

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

• (2) A local authority may, subject to—

• (a) such conditions as may be specified by the Minister, and

• (b) the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993,

decide that payments of a specified kind, being a kind mentioned in paragraph (a) of sub-article (1), shall be for the purposes of articles 62 to 85 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 articles 62 to 85, include, as respects that officer, officers of that class or every officer (as may be appropriate) payments of that kind.

84 Calculation of pensionable remuneration of registered officer.

84.

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

• (2) The pensionable remuneration of a registered officer for the purposes of articles 62 to 85 shall be—

• (a) in case he or she has been an officer of a local authority during the whole of the relevant period and his or her 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 or she belonged at the expiration of the relevant period;

• (b) in case—

• (i) he or she dies, or

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

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

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

• (II) in the case of paragraph (b) (ii) he or she had continued in office until the attainment of the minimum retiring age therefor;

• (c) in any other case—

the uprated annual average of his or her salary during the relevant period determined in accordance with the formula set out in the table hereto together with the annual average of his or her emoluments (if any) during that period.

TABLE

(A x B)	+	(C x D)
N	N

where—

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

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

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

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

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

provided that, if his or her position changed more than once during the relevant period, the formula shall be modified by the insertion after the value [image omitted], of the value,

[image omitted], in respect of each such additional N change, where in any value so inserted—

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

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

• (3)
• (a) Where a registered officer ceased to hold 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 or her salary at the date of cesser of office was one which was affected by paragraph 1 of the Proposals, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister, so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate had payment of the third phase of the increase provided for in Clause 2 of the Public Service Pay Agreement not been postponed by the said paragraph 1 to the 1st day of January, 1983.

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

• (c) Where a registered officer ceased to hold office or died in office and his or her 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 or her said salary would have been so affected, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister, 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 or she was an employee of a local authority, his or her wages as such employee shall, for the purposes of sub-article (2)(c), be regarded as salary.

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

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

• (a) in case the period or the aggregate of periods which the officer is entitled to reckon as service under articles 62 to 85 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 or her service,

subject to the proviso that any period during which he or she 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 or she held such office in a wholetime capacity.

• (7)
• (a) Notwithstanding the provisions of sub-article (2)(a), where a registered officer, between the 10th day of January, 1984 and the 31st day of March, 1997, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the salary for the class or grade of officers to which he or she 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, the salary of such officer shall, subject to the determination of the Minister as respects any cesser arising before the 6th day of September, 1993, for the purposes of article 70 only, be deemed to be the salary which would have been appropriate had such increase in salary been applicable on the date the officer ceased to hold office, provided that the officer is alive on the date the salary increase becomes effective.

• (b) Notwithstanding the provisions of sub-article (2)(a), where a registered officer on or after the 1st day of April, 1997, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the salary for the class or grade of officers to which he or she 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, the lump sum determined under article 70 may be adjusted to take account of the salary which would have applied on the date of such general salary increase, provided that the officer is alive on the date the salary increase becomes effective.

• (8) Where the terms of an agreement on pay in the public service made with the consent of a Minister of the Government and of the Minister for Finance specify that the pensionable remuneration of a registered officer for the purposes of determining a lump sum under article 70, a lump sum under article 70 together with an allowance under article 71, a short service gratuity under article 73, a death gratuity under article 74 or a marriage gratuity under article 76 shall be calculated otherwise than in accordance with the foregoing provisions of this article, such pensionable remuneration shall be calculated having regard to the terms of such agreement.

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

85 Transitional provisions for articles 62 to 85.

85.

85. (1) (a) (i) Where, at any time between the 27th day of May, 977 and the 31st day of May, 1978, a person, being a pensionable officer of a local authority, opted, in writing, before the 30th day of June, 1978, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall transfer his or her name from the register of pensionable officers maintained by them under the provisions of article 5 and shall enter his or her name in Part I of the Register and the entry shall have effect as if it had been made on the 27th day of May, 1977, or, on the date, not being after the 31st day of May, 1978, on which he or she became such pensionable officer.

• (ii) Where, on the 1st day of January, 1990, a person, being a pensionable officer of a local authority, opted, in writing, before the 30th day of November, 1990, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall transfer his or her name from the register of pensionable officers maintained by them under the provisions of article 5 and shall enter his or her name in Part 1 of the Register and the entry shall have effect as if it had been made on the 1st day of January, 1990.

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

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

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

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

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

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

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

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

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

• (d) the provisions of paragraph (c) shall also apply as respects a person whose name is entered in Part I of the Register otherwise than on account of an option exercised by him or her pursuant to sub-article (2) provided the entry is made from the expiration of a continuous period of such person's being a mental hospital employee which began not later than the 27th day of May, 1977, and as from which date the person's name was entered in Part II of the Register on account of an option exercised by him or her pursuant to article 107(2).

• (4) The provisions of sub-articles (4), (5), (9) and (10) of article 28 shall apply as respects a registered officer to whom, immediately before he or she became a registered officer, such provisions applied.

• (5)
• (a) No contribution under article 80 shall be required during a continuous period of service after becoming a registered officer from a person who, immediately before he or she became a registered officer, was a person to whom sub-article (6), (7) or (8) of article 28 applied.

• (b) No contribution under article 80 shall be required during a continuous period of service after becoming a registered officer from a person who, immediately before he or she became a registered officer, was then a person to whom article 107(5)(a) applied.

Registered Employees

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

86.

86. (1) A provision of articles 86 to 107 entitling a registered employee to reckon as service any period shall be subject to the overriding qualification that he or she shall not be entitled so to reckon a particular period more than once nor shall he or she be entitled so to reckon any of the following:

• (a) (i) any period in respect of which he or she 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 or she has done so, or

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

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

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

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

• (ii) as respects a person who is a registered employee on or after the 10th day of January, 1984, where he or she 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 or she was discharged or removed is satisfied that the service which he or she gave prior to such discharge or removal should be allowed to reckon,

• (d) subject to article 87(2), any period of employment under a local authority during a local financial year, being the local financial year 1976 or any earlier local financial year, during which he or she 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 ), or any period of employment under a local authority during a local financial year, being the local financial year 1977 or any subsequent local financial year prior to becoming a registered employee, during which he or she had not one hundred and thirty or more service days,

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

• (2) The provisions of sub-article (1)(c)(ii) shall be applied as respects a registered employee who ceased to hold 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 93 and 95 or a preserved pension pursuant to article 101.

87 Application of certain provisions to registered employees.

87.

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

• (i) pursuant to article 29(2) that his or her name was not to be entered in the register of pensionable servants maintained by such local authority, or

• (ii) pursuant to article 30(1)(b) that his or her name was to be removed from such register,

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

• (2) Notwithstanding the provisions of article 86(1)(d), a registered employee of a local authority shall be entitled to reckon as service any period of employment under a local authority referred to in the said provisions as follows:

• (a) (i) in case he or she becomes a registered employee during the period commencing on the 27th day of May, 1977 and ending on the 31st day of December, 1980, other than by virtue of article 222 and he or she (or such person's legal personal representative on his or her behalf) gives notice in writing to his or her employing local authority before the 30th day of November, 1981 that his or her service days of less than two hundred in the local financial year 1976 or in any earlier local financial year, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(b) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 .), should be reckonable, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(a);

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

• (iii) in case he or she becomes a registered employee by virtue of article 222, and he or she (or such person's legal personal representative on his or her behalf) gives such notice in writing to his or her employing local authority before the 30th day of November, 1986, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(a),

• (b) (i) in case he or she becomes a registered employee on or before the 31st day of December, 1982, other than by virtue of article 222, and he or she (or such person's legal personal representative on his or her behalf) gives notice in writing to his or her employing local authority before the 30th day of November, 1983 that his or her service days of less than one hundred and thirty in the local financial year 1977 or in any subsequent local financial year during which he or she was not a registered employee should be reckonable, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(b);

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

• (iii) in case he or she becomes a registered employee by virtue of article 222, and he or she (or such person's legal personal representative on his or her behalf) gives such notice in writing to his or her employing local authority before the 30th day of November, 1986, service days in any such period shall be reckonable as service, subject to payment of contributions as promded for in sub-article (3)(b),

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

• (3)
• (a) The amount of the contributions referred to in sub-article (2)(a) shall be four per cent. of the aggregate of his or her wages and the value of his or her emoluments, if any, in respect of so much of such service as occurred on or after the commencement, in relation to the local authority concerned, of Part III of the Act of 1948 or articles 29 to 47, or of this Chapter, whichever is the earlier, or, where contributions were returned to him or her under subsection (4) of section 57 of the Act of 1948 or article 43(3) in respect of any part of such period, the amount of the contributions returned to him or her in respect of such part.

• (b) The amount of the contributions referred to in sub-article (2)(b) shall be determined as that rate per cent. which applies to such employee pursuant to article 102 of the aggregate of his or her wages and the value of his or her emoluments, if any, for the period.

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

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

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