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

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

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

until the amount of the contribution has been paid.

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

• (c) Contributions paid to a local authority under sub-article (3) which are in respect of service given to any other local authority shall be transferred by them to such other local authority unless an agreement has been made between them under article 280.

• (d) The provisions of article 102(4) shall apply in relation to contributions received under this article.

88 Reckoning wholetime service of registered employee.

88.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• (ii) any period of employment, being before the commencement of articles 29 to 47 in relation to the local authority and not being any period which he or she is entitled to reckon under sub-article (6), under that or any other local authority during a local financial year in which he or she had 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(c) 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 .),

• (iii) any period of employment under that or any other local authority in the local financial year from the commencement of which his or her name was entered in the register of a local authority or was deemed to have been in the register of that local authority or of any other local authority pursuant to sub-article (5), (6) or (8) of article 29,

• (iv) any period of employment under that or any other local authority of not less than one hundred and thirty service days in the local financial year from the expiration of which or, regard being had to article 60(3)(c), during the course of which his or her name was entered in Part II of the Register.

• (3)
• (a) For the purposes of paragraph (a) of sub-article (1) and that paragraph as extended by sub-article (2) (but not for the purposes of that paragraph as extended by sub-article (6) as respects that extension), a person shall be deemed to have service on service days only (disregarding where the service days in a particular local financial year exceed—

• (i) in relation to 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(d) 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 .),

• (ii) in relation to the local financial year 1976 or any earlier local financial year, other than the local financial year referred to in sub-paragraph (i) — three hundred, and

• (iii) in relation to the local financial year 1977 or any subsequent local financial year — two hundred and fifty,

the excess service days) and the aggregate of those days shall be expressed in terms of years by dividing such aggregate by three hundred or, in relation to the local financial year 1977 or any subsequent local financial year, two hundred and fifty.

• (b) Notwithstanding the provisions of paragraph (a), the aggregate of days to be expressed in terms of years by dividing by two hundred and fifty shall be reduced by one-half before such division for any period during which the employee shared wholetime employment with another employee under an approved job-sharing scheme.

• (4) Where, as respects a registered employee,—

• (a) he or she had a period of service for the purposes of Part IV of the Act of 1925 or for the purposes of such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, and

• (b) the period specified in paragraph (a) was at any time succeeded by a period of service in a position service in which is, apart from sub-article (7), capable of being reckoned under this Scheme,

such person shall, as respects the period specified in paragraph (a), be entitled to reckon it as service.

• (5) Where, as respects a registered employee,

• (a) he or she had—

• (i) periods of wholetime service as a temporary officer of a local authority during which he or she was not a registered officer, or

• (ii) periods of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years, and

• (b) the periods specified in paragraph (a) were at any time succeeded by a period of service in a position service in which is capable of being reckoned under this Scheme,

such person shall, as respects the periods specified in paragraph (a), be entitled to reckon them as service.

• (6) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable servant or as a registered employee" shall be deemed to include any period of service as an employee under the local authority or any other local authority which the employee was entitled to reckon for superannuation purposes under any Act passed before the Act of 1948 and relating to superannuation which applied to him or her (including, notwithstanding article 86(1)(d), any such period during a local financial year during which he or she had not two hundred or more service days).

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

• (a) which, at any time before the commencement of articles 29 to 47, the officer was entitled to reckon under Part II of the Act of 1948 (for this purpose subsection (1) of section 13 of the Act of 1948 being regarded as having been enacted without paragraph (b)),

• (b) which the officer would, at any time before the commencement of articles 29 to 47, have been entitled to reckon under Part II of the Act of 1948 if section 18 of that Act had been enacted with paragraph (b) omitted therefrom, or

• (c) which at any time before the commencement of articles 29 to 47 he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her.

• (8) Where the records of the service before the 1st day of April, 1948, of a registered employee are incomplete, the local authority may, if they so think fit, take as his or her period of service a period determined on the assumption that his or her service record as respects the period covered by records and his or her service record as respects the period not covered by records are similar.

• (9) For the purposes of paragraph (h) of sub-article (1)—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"the Army" means the forces established under Part I of the Act of 1923;

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923;

"emergency military service" means any period during which a person described in paragraph (h) of sub-article (1) was a member (whether as an officer or a soldier) of the Defence Forces and which—

• (i) falls within the period beginning on the 2nd day of September, 1939, and ending on the 31st day of October, 1946,

• (ii) is not a period in respect of which the person was not entitled to Army pay or, being an officer of the Reserve or a man of the Reserve, was not on permanent service;

"the Reserve" has the meaning assigned to it by section 3 of the Act of 1923.

• (10) Notwithstanding the provisions of section 63(5) of the Act of 1945, a registered employee to whom the provisions of that section apply may elect to have the provisions of sub-article (5) applied to him or her in lieu of the provisions of the said section 63(5).

89 Reckoning part-time service of registered employee.

89.

89. (1) Subject to sub-articles (2) and (6), where a registered employee of a local authority had former part-time service as an officer or as an employee of that local authority or of any other local local authority he or she shall—

• (a) where he or she ceased to be a registered employee before the 10th day of January, 1984, provided he or she ceased to be fully insured on becoming a pensionable officer or pensionable servant or a registered officer or registered employee, or

• (b) where he or she is a registered employee on or after the 10th day of January, 1984,

be entitled to reckon the part-time service as service, as follows:

• (i) where the part-time service was given prior to the 27th day of May, 1977, it shall be reckoned as to one-half of comparable wholetime service, and

• (ii) where the part-time service was given on or after the 27th day of May, 1977, it shall be reckoned in the proportion which the hours worked bear to comparable wholetime service.

• (2)
• (a) Part-time service as a vocational school teacher shall be reckoned only in each school year where the employee had—

• (i) at least four hundred hours teaching service in that year, or

• (ii) not having had a minimum of four hundred hours teaching service in a school year, in any week during such school year where he or she had at least ten hours teaching service in that week.

• (b) Part-time service, other than as a vocational teacher, shall be reckoned only in any week where an officer or employee worked at least eighteen hours.

• (3) Where a registered employee is entitled to reckon a period of part-time service as an officer of a local authority given on or after the 1st day of April, 1948, pursuant to sub-articles (1) and (2), a contribution shall be paid by him or her, or on his or her behalf, amounting to five per cent. of the aggregate salary and of the aggregate value of emoluments, if any, received by him or her in respect of such service or amounting to three per cent. in the case of a registered employee to whom the provisions of article 102(5) apply.

• (4) Where a registered employee is entitled to reckon a period of part-time service as an employee of a local authority, pursuant to sub-articles (1) and (2), a contribution shall be paid by him or her, or on his or her behalf, in respect of so much of such service as occurred on or after the commencement, in relation to such local authority, of Part III of the Act of 1948, or articles 29 to 47, or of this Chapter, whichever is the earlier, amounting to—

• (a) in case he or she is an employee to whom the provisions of article 102(5) apply, three per cent. of the aggregate wages and of the aggregate value of the emoluments, if any, received by him or her in respect of such service, and

• (b) in any other case—

• (i) four per cent. of the aggregate wages and of the aggregate value of the emoluments, if any, received by him or her in respect of so much of such service as occurred before the 27th day of May, 1977, and

• (ii) three and one-half per cent. of the amount by which the aggregate of his or her weekly wages and the weekly value of his or her emoluments, taken together, for so much of such period as occurred on or after the 27th day of May, 1977 exceed twice the aggregate of the personal weekly rate of old age contributory pension payable for such period together with one and one-half per cent. of the aggregate wages and of the aggregate value of emoluments, if any, received by him or her in respect of such period.

• (5) A registered employee to whom the provisions of sub-article (3) or (4) apply, shall contribute to his or her employing local authority in accordance with the provisions of the said sub-article (3) or (4), as appropriate, 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 to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

• (6) The provisions of this article shall not apply as respects a period of part-time service given as a pensionable officer or as a registered officer.

• (7) For the purpose of this article "school year" shall mean a year commencing on the 1st day of September and ending on the following 31st day of August.

• (8)
• (a) The provisions of sub-articles (3) and (4) of article 102 shall apply in relation to contributions paid pursuant to sub-articles (3) and (4).

• (b) Save where an agreement pursuant to article 280 applies, where contributions for superannuation are received by a local authority under this article and any amount so received is in respect of service with another local authority, the first-mentioned local authority shall transfer such amount to such other local authority.

• (9) The provisions of sub-article (1) (b) shall be applied for the purposes of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 93 and 95 or a preserved pension pursuant to article 101 in relation to a registered employee who ceased to hold employment before the 10th day of January, 1984.

90 Pensionable local service of registered employee.

90.

90. (1) (a) For the purposes of this Chapter, the pensionable local service of a registered employee at any time shall, subject to sub-article (3)(b), be the period or the aggregate of the periods which under articles 86 to 107 he or she is entitled to reckon as service.

• (b) In aggregating periods of reckonable service for the purposes of paragraph (a), any fractions of years of such periods shall be represented as follows, where A is the number of days involved in each such period:

• (i) where the period or periods of service was of service as an employee of a local authority given before the 1st day of January, 1977 — A/300;

• (ii) where the period or periods of service was of service as an employee of a local authority given on or after the 1st day of January, 1977 — A/250;

• (iii) where the period or aggregate of the periods was of service other than as an employee — A/365.

• (2) Notwithstanding sub-article (1) and subject to sub-article (3)(a), where the period or the aggregate of the periods which under articles 86 to 107 a registered employee who is a fire brigade employee or whose name is entered in a register maintained under section 65 of the Act of 1945 is entitled to reckon as service is more than twenty years, then, for the purposes of articles 86 to 107, the pensionable local service of such employee shall be that period or aggregate together with the excess of that period or aggregate over twenty years.

• (3)
• (a) Where a registered employee who becomes a fire brigade employee or whose name is entered in a register maintained under section 65 of the Act of 1945, on or after the 1st day of January, 1986, had a period or periods of service other than as a fire brigade employee or as an employee whose name was entered in the said register maintained under section 65 of the Act of 1945, or in a position in respect of which he or she was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he or she is entitled to reckon as service under articles 86 to 107, then for the purposes of articles 86 to 107, such service shall either—

• (I) be reduced by one-quarter before the provisions of sub-article (2) are applied to him or her, or

• (II) be reckoned at its actual length, in which case the provisions of sub-article (2) shall not apply,

whichever is the more favourable to him or her.

• (b) Where a registered employee, not being a fire brigade employee or an employee whose name is entered in a register maintained under section 65 of the Act of 1945, had a period or periods of service which he or she is entitled to reckon as service under articles 86 to 107 during which he or she was a fire brigade employee or his or her name was entered in a register maintained under section 65 of the Act of 1945, or he or she was otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2), such service shall, where the last such period ended on or after the 1st day of January, 1986, be increased by one-third for the purposes of sub-article (1).

91 Addition to pensionable local service of registered employee.

91.

91. (a) Subject to paragraphs (b) and (c), where a registered employee of a local authority ceases to hold employment because of permanent infirmity of mind or body, the local authority may add a period not exceeding ten years to his or her pensionable local service as follows for the purpose of determining the amount of lump sum and allowance which may be granted to him or her under articles 94 and 95:

• (i) where his or her pensionable local service is not less than five years, and less than ten years, the period which may be added shall be—

• (I) a period equivalent to that pensionable local service, or

• (II) a period equivalent to the additional period of pensionable local service which the employee would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered employee and ending on his or her sixty-fifth birthday,

whichever is the less;

• (ii) where his or her pensionable local service is not less than ten years, and less than twenty years, the period which may be added shall be the more favourable of—

• (I) twenty years, less that pensionable local service, or a period equivalent to the additional period of pensionable local service which the employee would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered employee and ending on his or her sixty-fifth birthday, whichever is the less, or

• (II) six and two-third years, or a period equivalent to the additional period of pensionable local service which the employee would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered employee and ending on the date he or she would have reached the minimum retiring age, whichever is the less;

• (iii) where his or her pensionable local service is twenty years or more, the period which may be added shall be—

• (I) six and two-third years, or

• (II) a period equivalent to the additional period of pensionable local service which the employee would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered employee and ending on the date he or she would have reached the minimum retiring age,

whichever is the less.

• (b) A period shall not be added pursuant to paragraph (a) in respect of retirement because of permanent infirmity of mind or body if the infirmity of the employee is caused by his or her own default.

• (c) A period shall not be added pursuant to paragraph (a) in respect of retirement because of permanent infirmity of mind or body unless the local authority concerned are satisfied that the infirmity is permanent and is such as to prevent the employee from discharging his or her duties with reasonable efficiency and unless the employee gives to the local authority a certificate of a medical practitioner specifying the nature of the infirmity, the extent to which the employee is incapacitated and stating the opinion of the medical practitioner as to the permanency of the incapacity.

92 Service of registered employee at termination of employment.

92.

92. For the purposes of articles 86 to 107, the service of a registered employee at the termination of employment shall be his or her pensionable local service together with any additional years added under article 91.

93 Grant of lump sum and allowance to registered employee on his or her ceasing to hold employment.

93.

93. (1) Where—

• (a) a registered employee of a local authority ceases to hold employment and is not employed in another position service in which is capable of being reckoned under this Scheme, and

• (b) the local authority either are of opinion that he or she has served in such employment with diligence and fidelity and to their satisfaction or, not being of that opinion, they nevertheless decide that, in the special circumstances of the case, he or she should be granted a reduced lump sum and allowance,

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

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

• (a) where the employee has ceased to hold employment otherwise than by being discharged for misconduct or unfitness and—

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

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

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

• (b) where the employee has ceased to hold employment on account of having attained the age-limit therefor and has not less than five years of pensionable local service.

94 Determination of lump sum granted to registered employee.

94.

94. The amount of the lump sum to be granted under article 93 to a registered employee on his or her ceasing to hold employment shall be equal to—

• (a) three-eightieths of his or her pensionable remuneration multiplied by fifty-two multiplied by his or her service, or

• (b) one and one-half times his or her pensionable remuneration multiplied by fifty-two,

whichever is the less.

95 Determination of allowance granted to registered employee.

95.

95. (1) Subject to sub-article (2), the allowance to be granted under article 93 to a registered employee on his or her ceasing to hold employment shall be either—

• (a) an allowance at the rate per week of one-eightieth of his or her pensionable remuneration multiplied by his or her service, subject to a maximum of forty years, or

• (b) an allowance at the rate per week of one-half of his or her pensionable remuneration,

whichever is the less.

• (2) The allowance in respect of that part of his or her service which is—

• (a) pensionable local service which was given on or after the 27th day of May, 1977, or

• (b) a period added to his or her pensionable local service pursuant to article 91,

to be granted to a registered employee under sub-article (1) shall, in the case of an employee who is fully insured, be calculated by reference to the amount by which his or her pensionable remuneration exceeds twice the personal weekly rate of old age contributory pension payable on his or her last service day.

• (3)
• (a) Where a registered employee who is fully insured ceases to hold employment—

• (i) because of having become incapable of performing his or her duties by reason of permanent infirmity of mind or body, or

• (ii) on or after attaining the age of sixty years or, in relation to a registered employee who is a fire brigade employee and who ceases to hold employment on or after the 21st day of February, 1996, on attaining the age of fifty-five years,

with entitlement to an allowance under sub-article (1), reduced as provided for in sub-article (2), the local authority may pay him or her a supplementary weekly allowance the amount of which shall not be greater than the amount by which the allowance which would have been payable to him or her under the said sub-article (1) if the reduction provided for in sub-article (2) had not applied to him or her exceeds the allowance payable to him or her pursuant to sub-article (1) and (2), together with the reduced personal rate, if any, of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to him or her.

• (b) The supplementary allowance referred to in paragraph (a) shall be payable in respect of any period or periods after cesser of employment by a registered employee during which he or she, 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, where cesser of employment is on or after the 6th day of April, 1995, at a rate less than the personal rate of old age contributory pension.

96 Reduction of lump sum and allowance of registered employee for unsatisfactory service.

96.

96. (1) Where a local authority decide under article 93 that a registered employee shall be granted a reduced lump sum and allowance the following provisions shall apply:

• (a) subject to the provisions of sub-article (2), as respects a person who ceased to hold employment as a registered employee before the 10th day of January, 1984, the amount of the lump sum and the rate per week of the allowance granted to him or her under article 93 shall be reduced below the amount and rate that would be appropriate therefor under articles 94 and 95 and to an extent not less than fifty per cent., and

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

• (i) the amount of the lump sum that would be appropriate under article 94 shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable and, in addition, where the amount of the loss of funds is greater than the amount of the lump sum, payment of the allowance that would be appropriate under article 95 shall be suspended until such time as the total loss is recovered by the local authority, or

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

• (2) Where it is favourable to him or her, the provisions of sub-article (1)(b) shall be applied in relation to a registered employee who was granted a reduced lump sum and allowance under article 93 and who ceased to hold employment before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of sub-article (1)(b)(i) are applied, from a date, not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of allowance under article 95.

97 Grant of short service gratuity to registered employee.

97.

97. (1) Subject to sub-article (2), where a registered employee of a local authority having not less than one year and less than five years of pensionable local service ceases to hold employment on account of being incapable of performing his or her duties by reason of permanent infirmity of mind or body, the local authority shall grant to him or her a gratuity of such amount, not exceeding his or her pensionable remuneration multiplied by four and one-third, multiplied by his or her pensionable local service, as they consider proper.

• (2) The gratuity under sub-article (1) shall be increased, as respects a registered employee whose pensionable local service at date of cesser of employment is not less than two years and less than five years, by the addition of an amount equal to three-eightieths of his or her pensionable remuneration multiplied by fifty-two, multiplied by his or her pensionable local service at such cesser.

98 Grant of gratuity in respect of deceased registered employee.

98.

98. (1) Where a registered employee of a local authority dies in employment the local authority shall grant to his or her legal personal representative a gratuity of an amount equal to—

• (a) his or her pensionable remuneration multiplied by fifty-two, or

• (b) the lump sum which would be payable to him or her under article 94 if he or she had retired on the date of death by reason of permanent infirmity of mind or body, or

• (c) as respects a registered employee who dies in employment on or after the 23rd day of February, 1996, a sum not exceeding twelve thousand five hundred pounds, or, from such dates as may be fixed from time to time by the Minister, such sums as may be agreed for the purposes of this article by the Minister with the consent of the Minister for Finance,

whichever is the greater.

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

99 Grant of gratuity in respect of deceased grantee under article 93.

99.

99. Where a person, who was a registered employee of a local authority and who was granted under article 94 a lump sum and allowance on ceasing to hold employment, dies before the total of all sums received by him or her on foot of the lump sum and allowance is equal to the death gratuity which would have been granted had he or she died in employment on the date of cesser of employment, the local authority shall grant—

• (a) to his or her legal personal representative, or,

• (b) 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,

a gratuity equal to the difference between the said total amount and the said death gratuity.

100 Grant of gratuity to female registered employee on marriage.

100.

100. (1) Where a female registered employee resigns from employment with a local authority and—

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

• (b) she continued to be such an employee from the 1st day of June, 1978 to the date

her resignation had effect,

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

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

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

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

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

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

the following provisions shall have effect:

• (I) if the local authority are of opinion that she has served in her employment with diligence and fidelity and to their satisfaction, the local authority shall grant to her a gratuity of an amount equal to her pensionable remuneration multiplied by four and one-third multiplied by her pensionable local service, or her pensionable remuneration multiplied by fifty-two, whichever is the less;

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

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

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

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

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

• (III) notwithstanding the provisions of clauses (I) and (II), where a female employee referred to in paragraph (f) had five years of pensionable local service on the 31st day of May, 1978, or, on a date during the month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable remuneration and pensionable local service on the 31st day of May, 1978, or, where she first attained five years of pensionable local service between that date and the 30th day of June, 1978, on the day on which she so attained such five years of pensionable local service, and any contributions paid by her pursuant to article 102 subsequent to such date shall be returned to her;

• (IV) notwithstanding the provisions of clauses (I) and (II), where a female employee referred to in paragraph (g) had five years of pensionable local service on a date before the 30th day of June, 1978 and the period of two years from the date of her marriage expired on a date during the said month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable local service as at the later of the said two dates, and any contributions paid by her pursuant to article 102 subsequent to such later date shall be returned to her.

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

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

• (4) A female registered employee of a local authority to whom a gratuity may be granted under this article may apply in writing to the local authority to opt for preserved superannuation benefits under article 101 in lieu of the said gratuity.

101 Grant of preserved benefits registered employee.

101.

101. (1) (a) Where a registered employee of a local authority having at least five years of pensionable local service has ceased to hold employment other than—

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

• (ii) on being discharged from employment for misconduct or unfitness, or

• (iii) subject to paragraph (b) on becoming employed in another position service in which is capable of being reckoned under this Scheme,

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

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

• (II) in any other case — with effect from the date he or she attains sixty years of age, or, if he or she dies before attaining sixty years of age and a decision under clause (I) has not been made in respect of him or her, they shall grant a preserved death gratuity 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, on application by the widow, widower or legal personal representative.

• (b) Notwithstanding the provisions of paragraph (a)(iii), a preserved pension and preserved lump sum may, on written application to the local authority, be granted to a registered employee of a local authority who ceases to hold employment on or after the 1st day of July, 1989 on becoming employed in a position service in which is capable of being reckoned under this Scheme, subject to the conditions set out in sub-article (5)(b).

• (c) Where the total wages and emoluments of a registered employee of a local authority having at least five years of pensionable local service are reduced on foot of—

• (i) with effect from the 1st day of January, 1992, redeployment following a reorganisation of the service in which he or she was formerly employed, or

• (ii) with effect from the 1st day of April, 1996, illness or such other circumstances, outside of the control of the person, as would warrant, in the view of the Minister, the application of the provisions of this article to such person,

a preserved pension and preserved lump sum may, on written application to the local authority, be granted to such person in respect of his or her pensionable local service and pensionable remuneration on his or her last service day immediately prior to the date on which the reduction occurred, subject to the conditions set out in sub-article (5) (b)

• (2)
• (a) Notwithstanding the provisions of article 102(3), where a registered employee of a local authority ceases to hold employment with entitlement to a preserved lump sum and preserved pension or to a preserved death gratuity, the local authority shall notify him or her, in writing, of the amount of any contributions outstanding under this Chapter and unless such contributions are paid to the local authority within twelve months of such notice, they shall fall to be recovered, in due course, from the preserved lump sum and preserved pension or preserved death gratuity arising under sub-article (1).

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

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

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

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

• (3) A preserved pension or a preserved lump sum shall not be paid to a person in a case referred to in sub-article (1)(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 employment 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), a preserved pension may not exceed one-eightieth of the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which the applicant attains sixty years of age, or in case such pension is awarded under sub-article (1)(a)(I) or (b), prior to the effective date of payment of such pension, of his or her pensionable remuneration on his or her last service day multiplied by his or her pensionable local service, or by forty years, whichever is the less, and as respects a registered employee who is fully insured, the preserved pension in respect of that part of his or her pensionable local service which was given on or after the 27th day of May, 1977 shall be calculated on the amount by which such equivalent of his or her pensionable remuneration exceeds twice the personal weekly rate of old age contributory pension applicable on the said last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 ;

• (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 on his or her last service day multiplied by fifty-two, multiplied by 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 on his or her last service day multiplied by fifty-two, multiplied by 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 employee of a local authority who—

• (I) ceases to hold employment 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, or

• (II) is a person referred to in sub-article (1)(c),

together with—

• (A) the service reckonable in such position or any subsequent such position, as regards a person referred to in clause (I), or

• (B) the service reckonable with effect from the date the employee's wages and emoluments are reduced, as regards a person referred to in clause (II),

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 on or after the 6th day of April 1995 a preserved pension is granted under sub-article (1) to a person who, on the date of cesser of employment, was a registered employee 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), if the reduction provided for therein in respect of pensionable local service given on or after the 27th day of May 1977 had not applied to him or her, exceeds the preserved pension payable to him or her pursuant to paragraph (a)(i), together with, where subparagraph (ii)(II) applies, 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: 1

• (a) as respects a person who ceased to hold employment 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 employee 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 employee who was granted a reduced preserved lump sum and a reduced preserved pension and who ceased to hold employment 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) Where a registered employee of a local authority who ceases to hold employment 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 registered employee, as may be appropriate, his or her entitlement under this article shall cease.

• (8)
• (a) Where a registered employee of a local authority who ceases to hold employment 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 employee of a local authority who ceases to hold employment 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) Where a registered employee of a local authority ceases to hold employment with an entitlement to benefit under this article, such person, provided he or she became a registered employee 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 103(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.

102 Contributions by registered employees.

102.

102. (1) (a) Subject to the provisions of articles 87 and 89 and to the following provisions of this article, a registered employee of a local authority who—

• (i) is not fully insured, and

• (ii) is not an employee to whom sub-article (5) applies,

shall, subject to paragraph (c), contribute to such local authority at the rate of five per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

• (b) Subject to the provisions of articles 87 and 89 and to the following provisions of this article, a registered employee of a local authority who—

• (i) is fully insured, and

• (ii) is not an employee to whom sub-article (5) applies,

shall, subject to paragraph (c), contribute to such local authority at the rate of—

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

• (A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

• (B) in any other case — twice the personal weekly rate of old age contributory pension, and

• (II) one and one-half per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

• (c) Notwithstanding paragraphs (a) and (b), there shall be no contributions in respect of a period in respect of which he or she had neither wages nor emoluments or in respect of which he or she was paid compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 , by such local authority or in respect of a period in respect of which he or she was paid injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 , if the accident occurred (or, as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) of the definition of "service day" contained in article 3 and if, in the case of a period in respect of which he or she was paid disablement benefit, he or she was, during it, incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in the said paragraph (a).

• (2)
• (a) A registered employee who, pursuant to article 88(5), 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 article 88(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, 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, 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 to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

• (b) Contributions as provided for in sub-article (1) shall be payable by a registered employee in respect of service which he or she becomes entitled to reckon pursuant to article 88(2)(iv) in such manner as may be specified by the local authority with the consent of the Minister.

• (c) Save where an agreement pursuant to article 279 applies, where contributions are received by a local authority under this sub-article 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 employee of a local authority under this article may be obtained by such local authority by means of periodical deductions from his or her wages and emoluments, but, if any such deduction proper to be made by a local authority from his or her wages 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 gratuity or allowance payable by them to, or in respect of, him or her.

• (4) Where, under article 276, lump sums, allowances or gratuities granted by a local authority are paid by another local authority, the first-mentioned local authority shall transfer from time to time (but not less frequently than once in each quarter) 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, 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 29(4) by a mental hospital authority in the register maintained under the said article 29, or

• (ii) whose name is entered in Part II of the Register by virtue of article 107(2),

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

• (I) in the case of a registered employee who is not fully insured — three per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments, and

• (II) in the case of a registered employee who is fully insured — two per cent. of the amount by which his or her weekly rate of wages and the weekly value of his or her emoluments, taken together, exceed—

• (A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

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

one per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

• (b) In the case of a person whose name was entered otherwise than under article 29(4) by a mental hospital authority, as from the expiration of a continuous period of such person's being a mental hospital officer which began on the commencement of section 41 of the Act of 1961, and—

• (i) as from the commencement of which such person's name was entered under article 5(5), or

• (ii) not having been so entered, his or her name was entered in Part I of the Register by virtue of article 85(2),

the references to five per cent. in sub-article (1)(a) and to three and one-half per cent. and one and one-half per cent. in sub-article (1)(b) shall, until the expiration of his or her continuous period of being an employee of a local authority beginning at the time as from which the mental hospital authority entered his or her name in the register, be construed as a reference to—

• (I) in the case of a registered employee who is not fully insured — three per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments, and

• (II) in the case of a registered employee who is fully insured — two per cent. of the amount by which his or her weekly rate of wages and the weekly value of his or her emoluments, taken together, exceed,—

• (A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

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

one per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

103 Return of contributions to registered employees.

103.

103. (1) In articles 86 to 107 "the contributions" means, in relation to a registered employee, 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 employee of a local authority ceases to be such registered employee, otherwise than on account of being discharged for misconduct, is not employed in another position service in which is capable of being reckoned under this Scheme and is not granted a lump sum and allowance under article 93, a gratuity under article 97 or 100 or does not have an entitlement to a preserved lump sum and preserved pension under article 101, the local authority shall return to him or her the contributions.

• (3)
• (a) Where a registered employee of a local authority is discharged 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 employee 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 employee 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 employee of the local authority who ceased to hold employment to take up a position, other than as an employee or officer 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 101 (9).

• (6) Where a local authority return the contributions or part thereof and the contributions includes a sum for contributions for superannuation made by the employee 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.

104 Repayment of returned contributions (registered employee).

104.