S.I. No. 434/2009 - Primary School Teachers Pension Scheme 2009

• (5) An option to purchase service by either lump sum or periodic deduction shall be exercised in writing while the member is giving pensionable service and before he or she reaches the relevant age.

• (6) A member shall be prohibited from revoking an option exercised in accordance with this Part except where notice in writing of the revocation is given before the lump sum payment is made or the periodic deductions commence.

• (7) In the case of an option exercised to pay by way of periodic deductions, a member may, if he or she so wishes, choose to cease paying the contributions—

• (a) on or after 27 October 2006, with effect from the date of his or her next available pay day, not being later than 4 weeks from the date of receipt of written notification of such cesser, or

• (b) before 10 October 2006, with effect from the date of his or her next birthday following receipt of his or her written notification of such cesser.

• (8) Where a member exercises more than one option to purchase service, each such option shall be treated separately for the purposes of this Part.

• (9) An option to purchase service by reference to 60 years of age shall not be available to new entrants.

• (10) A member who retires on ill-health grounds on or after 10 May 2005 shall be eligible to purchase service by lump sum payment.

• (11) The reference in paragraph (3)(a)(ii) to a period of leave having interrupted a periodic purchase contract shall be construed as a reference to a period of leave having been taken at a date falling within the period over which a contract to purchase service by periodic contributions operates.

Special conditions for purchase by members on certain types of contracts

• (2) A member who is employed on—

• (a) a fixed-term contract which provides that it is non-renewable, or

• (b) a fixed-purpose contract which would not be expected to extend beyond a 9 year period,

may not purchase service under this Part unless he or she has prior pensionable service or has transferred service under approved transfer arrangements which, in either case, would result in potential service exceeding 9 years.

• (3) A member who is employed on a contract of indefinite duration shall be regarded as having potential service to the relevant age.

Special conditions for purchase by job-sharing and part-time members

• (2) On or after 1 January 2002 and before 27 October 2006, a member who is job-sharing may purchase service under this Part where his or her potential service to the relevant age, if he or she were to return to full time service, would be greater than 40 years, provided that—

• (a) the period over which his or her contract to purchase service under this Part is to operate will not expire before his or her reaching 65 years of age; and

• (b) either—

• (i) he or she has, at the time he or she exercises the option to purchase such service, been job-sharing for not less than 5 years, or

• (ii) he or she is not less than 50 years of age at the time he or she commences job-sharing.

• (3) On or after 27 October 2006, a member who is job-sharing or working part-time may purchase service under this Part where his or her potential service to the relevant age, if he or she were to return to full time service, would be greater than 40 years provided that he or she has, at the time he or she exercises an option to purchase service, been job-sharing or working part-time for not less than 2 consecutive years in a regular part-time position.

• (4)
• (a) Subject to subparagraph (b), a member to whom paragraph (3) applies and who was in service on or after 10 May 2005 and before 27 October 2006 (the “relevant dates”) may elect, before 28 January 2007, to purchase service under this Part at the rates applicable to the member’s age on a birthday of the member that occurs between the relevant dates.

• (b) Where a member elects to purchase service in accordance with sub-paragraph (a)—

• (i) in the case of a purchase of service under this Part by way of lump sum payment, the contribution shall be calculated by reference to the members remuneration on the date of the exercise of the option and shall be paid within 6 months from that date, or

• (ii) in the case of a purchase of service under this Part by way of periodic contributions, payment shall commence on the members next available pay day and shall continue until the date on which the member attains 60 years of age, and any arrears of contributions due in relation to the period between the members last birthday (being a date not earlier than 10 May 2005) and the date of commencement of payment of contributions shall be paid within 12 months from that pay day.

• (5) Where a member who is purchasing service pursuant to paragraph (3) increases his or her job-sharing or part-time attendance pattern, or returns to full-time service and, as a result, the service being purchased exceeds the amount required to bring his or her potential pensionable service, by the relevant age, to 40 years service, the contribution rate shall be adjusted or, if necessary, the payment of contributions shall be cancelled and the member is entitled to a refund of any excess contributions (including all contributions if necessary).

Special arrangements relating to leave without pay

• (a) the period commences on or after 1 September 1991;

• (b) the member concerned is otherwise eligible to purchase service under this Part;

• (c) the member concerned pays the appropriate contributions during the period of leave without pay; and

• (d) the application to have that period reckoned as notional service is made before the period of leave commences.

• (2) The contributions under this Article shall be payable before the last day of each of the following months, namely November, February, May and August.

• (3) The following contribution rates shall apply for the purposes of this Article:

• (a) in the case of the leave without pay commencing on or after 1 September 1991 and before 28 October 2006—

• (i) in respect of members who are not fully insured, 18 1/6% of remuneration for those who are members of Chapter 2 or 3 of Part 3 or 15 1/6% of remuneration for those who are not members of Chapter 2 or 3 of Part 3, or

• (ii) in respect of members who are fully insured, 6 1/6% of remuneration and 12% of net remuneration for those who are members of Chapter 2 or 3 of Part 3 or 4 2/3% of remuneration and 10 1/2% of net remuneration for those who are not members of Chapter 2 or 3 of Part 3;

• (b) in the case of the leave without pay commencing on or after 28 October 2006, payment at the lump-sum contribution rate applicable to the member concerned and specified in the appropriate Table in Schedule 1, determined by the member’s age next birthday on the last day of the quarter in respect of which the quarterly payment due is being calculated.

• (5) For the purposes of this Article, “remuneration” means the actual rate of remuneration or net remuneration, as appropriate, on the member’s last day of service before the commencement of the leave without pay taking account of any pay increases during the course of the leave.

Special arrangements for payment of unpaid contributions during periodicpurchase agreement

• (a) making a single lump-sum payment, of an amount determined in accordance with paragraph (2), within 6 months from the date of return to duty from the period of leave, or

• (b) doubling-up on the periodic contributions for a period equivalent to the period of leave without pay when the member recommences payment of periodic contributions.

• (2) The amount of the single lump-sum payment referred to in paragraph (1)(a) shall be the amount obtained by applying the purchase rate the member is paying under the purchase contract to the annual rate of remuneration applicable on the date the member returns to duty and multiplying that result by the number of days on leave without pay divided by 365.

Procedures for purchase of notional service

• (2) The amount of a periodic contribution payable under this Article shall be based on the member’s remuneration and the rate of contribution shall be determined in accordance with the appropriate Table in Schedule 1.

• (3)
• (a) Where a member opts to purchase service under this Part by way of lump sum payment, the contribution shall be based on remuneration at the date the member exercises the option and the rate of contribution shall be determined in accordance with the appropriate Table in Schedule 1.

• (b) A lump sum payment under subparagraph (a) shall be paid not later than 6 months from the date of exercising the option.

• (c) Where payment is not made within the period specified in subparagraph (b), the exercise of the option shall be deemed invalid.

• (4) For the purposes of this Article, “remuneration” means—

• (a) the pensionable remuneration, by reference to which the member’s retirement gratuity is calculated, where the option to purchase is made at retirement, or

• (b) the actual rate of a member’s remuneration or net remuneration, as appropriate, from time to time, where the option to purchase is made before retirement,

and, in the case of a member who is job-sharing or in a part-time post, “remuneration” shall mean remuneration, as defined in the preceding subparagraphs, and shall be the full time rate of remuneration or net remuneration for the position and not the reduced job-sharing or part-time rate of remuneration or net remuneration.

Crediting of purchased service

• (2) In the case of a retirement before 1 November 1997 by a member who entered into a contract under the administrative arrangements concerning purchase of service introduced by the Minister with effect from 1 March 1983 (referred to subsequently in this Article as the “1983 arrangements”), the member shall, in order to benefit from the service purchased, have attained the age of 60 years, except where he or she dies or retires on medical grounds.

• (3) A member who entered into a contract under the administrative arrangements concerning purchase of service introduced by the Minister with effect from 22 October 1991 (referred to subsequently in this Article as the “1991 arrangements”) or who retires on or after 1 November 1997, having entered into a contract under the 1983 arrangements, shall have the service purchased reckoned with effect from date of retirement, subject, where appropriate, to actuarial reduction provided for in paragraph (6).

• (4) Where a member continues in service until the relevant age and where he or she is purchasing service under this Part by way of periodic contributions and continues to pay such contributions up to the relevant age, the full amount of any service purchased shall count as pensionable service.

• (5) Where a member, who is purchasing service under this Part by way of periodic deductions, ceases to pay such contributions before the relevant age, the amount of purchased service to be granted to the member shall be determined by the formula:

A x B

C

where—

A is the number of years’ service which the member opted to purchase,

B is the period during which periodic deductions have actually been paid, and

C is the period during which periodic contributions would have been paid if the member had continued to pay such contributions up to the relevant age.

• (6) Service purchased by way of lump sum contribution or the proportionate service (calculated in accordance with paragraph (5) and purchased by way of periodic contributions) shall be actuarially reduced at a rate calculated in accordance with the appropriate Table in Schedule 3 where the following circumstances apply:

• (a) a member who has purchased service under the 1983 arrangements qualifies, before 60 years of age, for a benefit on or after 1 November 1997, other than a benefit arising from death or retirement on medical grounds; or

• (b) a member who has purchased service under the 1991 arrangements qualifies for a benefit before the relevant age other than a benefit arising from death.

• (7) When exercising an option to purchase service under this Part, a member shall also opt for the preservation of benefits in circumstances where he or she satisfies the conditions for the award of such preserved benefits as specified in Article 8, but if the member retires on medical grounds in accordance with Article 9 nothing in this paragraph shall restrict the right of the member to select a gratuity under Article 7(4)(b).

• (8) Where a member who has purchased service under this Part qualifies for additional service on ill-health grounds under Article 9, the service purchased under this Part shall be credited, after the added service under the relevant provision is credited.

Refunds

• (2)
• (a) A member who is in pensionable service on or after 1 August 1998 and who has purchased service under this Part such that his or her total pensionable service would exceed 40 years and 91 days is entitled to a refund of those of the contributions paid under this Part as constitute the excess pensionable service.

• (b) The amount of moneys to be refunded under subparagraph (a) shall be determined by the formula:

A

B

where—

A is the excess service, and

B is the total amount of service purchased.

• (3) Where a member to whom Chapter 3 of Part 3 applies, while unmarried—

• (a) dies in service, or

• (b) retires or resigns (other than when the member’s service is transferred to another organisation or service),

the former member is entitled to a refund of contributions paid under this Part in accordance with the following:

• (i) if the member has paid by periodic deductions from remuneration or net remuneration, as appropriate, the amount of the refund is all of the contributions paid since the member’s marriage or, as the case may be, last marriage ended;

• (ii) if the member has paid by lump sum payments, the amount of the refund is the lesser of the following:

• (I) the contribution paid, or

• (II) a proportion of the contribution determined by the formula A/B, where—

A is the period (expressed to the nearest day) since the member’s marriage, or, as the case may be, last marriage ended, and

B is the period (expressed to the nearest day) since the date on which the member exercised the option to purchase service.

• (4) The rate of contribution for spouses’ and children’s benefits is the rate obtained by subtracting the rate of contribution appropriate to a member who is not a member of Chapter 3 of Part 3 from the rate of contribution actually paid.

• (5) Refunds under paragraph (1) or (2) shall be paid in the same way as refunds of contributions for spouses’ pensions are paid under the relevant Chapter of Part 3.

• (6) A deduction in respect of liability for income tax shall be made from all refunds of contributions.

• (7) Where a member is purchasing service by periodic contributions and it becomes clear that he or she would not qualify for a benefit in respect of all of the service which he or she contracted to purchase, a revised rate of periodic contribution (using the same Table under which the original rate was determined) shall be determined based on the member’s age next birthday, on the date of the original option and the maximum period of purchased service which would be reckonable.

• (8)
• (a) Where paragraph (7) applies, the making of contributions at the revised rate referred to in that paragraph shall commence as soon as possible but excess contributions paid under the original option shall be offset against contributions due under the option exercised to make contributions at that revised rate.

• (b) The amount of the excess contributions under the original option shall be equal to the proportion of all contributions paid to date under that option determined in accordance with the formula A/B where—

A is the portion of such service is respect of which the member would not qualify for a benefit, and

B is the period of service which the member contracted to purchase.

Transitional arrangements

• (a) the option period referred to in Article 49(3)(c) shall terminate on 1 March 1985,

• (b) a member may opt, before 1 September 1983, to purchase service as follows:

• (i) pay periodic contributions with effect from his or her next birthday after 30 June 1977 calculated as if such member had exercised the option on 30 June 1977 and the amount payable in respect of contributions due in relation to the period prior to the date of commencement of deduction of periodic contributions shall be payable by lump sum within 6 months from that date; or

• (ii) pay a lump sum contribution by reference to the member’s age at 30 June 1977 and remuneration at date of exercise of the option.

• (2)
• (a) A member serving in a pensionable capacity on 30 June 1977 who retired on or after 60 years of age before 1 March 1983 and was not, immediately prior to retirement, on sick leave or retirement on medical grounds or suspended from duty, may exercise an option to pay a lump sum which option shall be exercised, and the contribution paid, before 1 September 1983.

• (b) The contribution under this paragraph shall be calculated by reference to the member’s age on 30 June 1977, and the pensionable remuneration on which his or her retirement benefits were calculated.

• (c) The benefits in respect of the purchased service under this paragraph shall be calculated in accordance with the following:

• (i) he or she shall receive an increase in his or her lump sum (the “basic lump sum”) equivalent to (A/B) x C where—

A is the number of years of service purchased,

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

C is the amount of the basic lump sum,

• (ii) the pension in payment to him or her on the date on which he or she pays the contribution due shall be increased with effect from that date by a percentage equivalent to—

100 X A

B

where “A” and “B” have the same meaning as they have in clause (i).

• (3) The terms of the administrative arrangements concerning purchase of service introduced by the Minister with effect from 22 October 1991 may also be availed of by any member whose birthday in 1991 occurs after 23 January and who opts to purchase service before 21 October 1991, in which case—

• (a) where the member opts to purchase service by way of periodic deductions from remuneration, contributions shall be payable at the appropriate rate from the date of the member’s birthday in 1992, or

• (b) where the member opts to purchase service by lump sum payment, the contribution shall be based on the member’s remuneration at the date of exercising the option and shall be at the rate appropriate to the member’s age on his or her next birthday after 22 October 1991.

• (4)
• (a) The contribution specified in paragraph (3)(b) shall be paid not later than 6 months from the date of exercising the option.

• (b) Where payment is not made within the period specified in subparagraph (a), the option shall be deemed invalid.

Part 5 Cost Neutral Early Retirement

Commencement (Part 5)

Interpretation (Part 5)

“cost neutral early retirement” means retirement in the circumstances and under the conditions set out in the relevant circular and in respect of which retirement provision is made by that circular for eligibility for the payment of certain benefits;

“relevant circular” means Circular PEN07/05 of the Department of Education and Science.

• (2) In this Part, a reference to an application for cost neutral early retirement being granted is a reference to such an application that is made, and which is granted, in accordance with the relevant circular.

Benefits under cost neutral early retirement

[A + ((B/365) x (C — A))] x D

where—

A is the actuarial reduction factor in relation to pension or gratuity specified in—

• (a) column (2) or (3), as the case may be, of Table 1 in Schedule 4 in the case of members who are not new entrants, and

• (b) column (2) or (3), as the case may be, of Table 2 in Schedule 4 in the case of members who are new entrants,

opposite the mention in column (1) of that Table of the age of the member (and, for the purposes of this definition, a reference in that column (1) to an age of the member shall be read as a reference to that age at the member’s immediately previous birthday),

B is the number of days since the member’s previous birthday,

C is the relevant actuarial reduction factor specified in the definition of “A”, but, for the purposes of this definition, a reference in column (1) of any Table in Schedule 4 to an age of the member shall be read as a reference to that age at the member’s next birthday, and

D is the preserved benefit the member would be entitled to receive based on service referred to in Article 8(2) and without the application of an actuarial reduction.

• (2) Where an application for cost neutral early retirement by a member is granted, the relevant actuarial reduction factor shall apply for the lifetime of the payment of the pension and the member shall not be entitled to receive a preserved pension at 60 years of age or, in the case of a new entrant, at 65 years of age.

• (3) Where an application for cost neutral early retirement by a member is granted, a supplementary pension in accordance with Article 8(3) may be payable to the former member on his or her attaining 60 years of age or, in the case of a new entrant, 65 years of age.

Purchase of notional service

• (2) Where a member, other than a person to whom paragraph (1) applies, is purchasing notional service in accordance with Part 4 and his or her application for cost neutral early retirement is granted then, in determining pensionable service for the purpose of the formula specified in Article 60, the proportionate amount of notional service purchased at the time of resignation or, where purchase is being made by way of lump sum, the amount of notional service contracted for, shall be added to actual pensionable service.

Restriction on reckoning of service on subsequent employment.

Part 6 General Provisions

Applications

• (2) The application shall be made in the form and manner determined by the Minister and shall contain—

• (a) a declaration as to eligibility for the benefit and other matters relating to the benefit applied for that is in such form as the Minister may require, and

• (b) evidence of date of birth of the relevant member or former member or child.

• (3) The application may be made by—

• (a) in the case of benefits payable under this Scheme to a former member, the member (before becoming the former member) or the former member or, if he or she dies, his or her personal representative,

• (b) in the case of benefits payable under this Scheme to a spouse of a former member, the spouse or the personal representative of the former member, or

• (c) in the case of benefits payable under this Scheme in respect of a child of a former member or the personal representative of the former member, a spouse of the former member or a parent or person having the care of the child.

• (4) The person submitting the application shall provide such additional information that the Minister may require to determine eligibility for benefits and for the proper operation of this Scheme.

Time limit if former member dies.

• (2) The Minister may, on written application of the personal representative, extend the one year period if the Minister is satisfied that good reasons exist for the failure of the personal representative to submit an application within the one year period, provided that the extension does not create an application period that exceeds 2 years after the former member’s death.

• (3) When the Minister accepts an application for a pension from a personal representative in the situation described in paragraph (1) or (2), the period that the pension is payable starts on the day that the application is received unless the Minister is satisfied that there are good reasons to justify paying the pension from the normal day of entitlement.

Annual declaration

Applications for refunds

• (2) The application shall be made in the form and manner determined by the Minister and shall contain a declaration as to eligibility for the refund and other matters relating to the refund applied for that is in such form as the Minister may require.

• (3) The application may be made by the person entitled to the refund or if he or she dies, his or her personal representative.

• (4) The person submitting the application shall provide such additional information that the Minister may require to determine entitlement for the refund and for the proper operation of this Scheme.

Assignments.

• (2) Where a person in receipt of a benefit becomes incapable of giving a receipt for payments due, the Minister may make such payments in whole or in part to such persons, including caregivers, as the Minister thinks fit, and the Minister shall be discharged from all liability in respect of any sum so paid.

• (3) The Minister may, before making payments such as are referred to in paragraph (2), require that the person to whom such payments are to be made—

• (a) gives an undertaking that the pension will be solely used for the benefit of the person who becomes incapable of giving a receipt for payments, and

• (b) furnishes sufficient evidence of incapacity of that person to provide receipts for payments due.

Cesser or reduction of benefits

• (2) The Minister may reduce or cease paying a pension awarded under this Scheme if the person in receipt of the pension has been guilty of misconduct involving a financial loss to the Minister, the State or a recognised school, in order to make good such a loss.

Appeals

• (a) a complaint relating to circumstances in which he or she believes he or she has sustained financial loss caused by an act of maladministration, or

• (b) any dispute of fact or law that arises in relation to an act,

done by or on behalf of a person responsible for the management of this Scheme.

• (2) An application shall be in writing, signed by or on behalf of the actual or potential beneficiary and shall contain the following details—

• (a) the full name, address and date of birth of the actual or potential beneficiary,

• (b) the address to be used for service of documents in connection with the application,

• (c) a statement concerning the nature of the complaint or dispute with sufficient details to show why the actual or potential beneficiary is aggrieved, and

• (d) such other information as the Minister may reasonably require.

• (3)
• (a) The Minister shall make a determination in relation to an application and notify in writing the complainant of the determination within 3 months from the date on which all the details specified in paragraph (2) are received by the Minister.

• (b) The notification under subparagraph (a) shall include—

• (i) a statement of the determination,

• (ii) a reference to any legislation (other than this Scheme), legal precedent, ruling of the Pensions Board, ruling or practice of the Revenue Commissioners or other material relied upon in making the determination,

• (iii) a reference to the provisions of this Scheme relied upon in making the determination and, where a discretion has been exercised, a reference to those of its provisions by which such discretion is conferred,

• (iv) a statement that the determination is not binding upon any person unless, upon or after the making of the determination, the person assents, in writing, to be bound by it, and

• (v) a statement that the applicant should establish whether or not the complaint or dispute is one in respect of which the Pensions Ombudsman has jurisdiction to investigate under section 131 of the Pensions Act 1990 (No. 25 of 1990) and that further information can be found in an information booklet available from the office of the Pensions Ombudsman (and the statement shall include details of the address of that office).

Repayment of pensions overpaid

Pension fund

• (2) The Fund is to be maintained and managed by the Minister.

• (3) All contributions shall be paid into the Fund and all pensions and gratuities shall be paid from the Fund.

• (4) Moneys provided by the Oireachtas for the purposes of paying pensions and gratuities under this Scheme shall be paid into the Fund.

Part 7 Miscellaneous

1996 Early Retirement Scheme

• (2) A reference in this Chapter to a strand of the Early Retirement Scheme is a reference to the provisions of that Scheme to which the description “Strand” is given by that Scheme.

• (3) Subject to the following paragraphs, where a Part 2 member accepts retirement pursuant to the Early Retirement Scheme and is subsequently employed in any capacity in any area of the public sector, payment of pension to that person under that Scheme ceases and shall not be resumed until the cessation of such employment or on the person’s 60th birthday or, in the case of a new entrant, 65th birthday, whichever is the later and, on resumption, the added years previously awarded under that Scheme shall be disregarded for benefit purposes.

• (4)
• (a) Where a Part 2 member granted retirement under Strand 3 of the Early Retirement Scheme is subsequently employed as a teacher or lecturer in any of the circumstances permitted by the Early Retirement Scheme, then payment of any pension shall, subject to subparagraphs (b) and (c), not be affected by that fact if the employment is as a substitute or part-time teacher or lecturer and undertaken on a casual or intermittent basis.

• (b) No pension shall be payable to the former member for any period during which the rate of remuneration for such employment is greater or equal to the rate of remuneration on which his or her pension is based.

• (c) Where a former member of Part 2 is employed in the circumstances mentioned in this paragraph and the amount of his or her pension, when added to the remuneration for such employment, exceeds the rate of remuneration on which his or her pension is based, the pension shall, for the period for which remuneration for such employment is payable, be reduced by such amount as equals the amount of that excess.

• (d) For the purpose of subparagraph (a)—

• (i) any single period of employment which comprises more than 3 months shall not be regarded as casual, and

• (ii) any periods of employment which, in aggregate, comprise more than 50% of the school year shall not be regarded as casual or intermittent.

• (5) Where a member—

• (a) accepts retirement pursuant to Strand 2 or 3 of the Early Retirement Scheme, and

• (b) is subsequently employed by the State Examinations Commission as an examiner or superintendent of examinations,

paragraph (3) shall not apply to such employment.

• (6) This Article shall be deemed to have come into operation on 1 October 1996.

Transfer value payments — approved tables, etc.

• (a) cause to be prepared, and to be submitted to him or her under this paragraph, tables for the purposes of calculating payments in relation to the transfer of the value of pension entitlements in respect of persons

• (i) transferring to pensionable service from service in an employment outside the public service, and

• (ii) transferring to service in an employment outside the public service from pensionable service;

• (b) if he or she considers it to be appropriate to do so, approve tables that are so submitted to him or her.

• (2) In approving any such tables, the Minister for Finance shall determine the manner in which any payment referred to in paragraph (1) shall be made and any such payment shall be made in accordance with that determination.

Confirmation of certain matters

• (a) granted after 1972 and before the making of this Scheme to or in respect of a person formerly employed in a primary school,

• (b) provision for which is not made by any other provision of this Scheme, and

• (c) the granting and payment of which is—

• (i) provided for in the documents set out in Schedule 5 and implemented under administrative arrangements made by the Minister with the consent of the Minister for Finance, and

• (ii) subject to the terms and conditions of those arrangements.

• (2) Any post-1972 benefit granted by the Minister before this Scheme is made is confirmed and, if the terms and conditions of the arrangements of the post-1972 benefit are such that its payment is to continue during a period after this Scheme is made, then the post-1972 benefit shall continue (subject to those terms and conditions) to be paid during that period.

• (3) Any decision made by the Minister before this Scheme is made in respect of an application made by or on behalf of a person formerly employed in a primary school for a post-1972 benefit and that is made in accordance with the terms and conditions of the arrangements of the post-1972 benefit is confirmed.

Revocations

• (a) National School Teachers’ Superannuation Scheme 1934 ( S.R. & O. No. 23 of 1934 );

• (b) National School Teachers’ Superannuation (Amendment) (No. 2) Scheme 1940 ( S.R. & O. No. 272 of 1940 );

• (c) National School Teachers’ Superannuation (Amendment) Scheme 1942 ( S.R. & O. No. 400 of 1942 );

• (d) National School Teachers’ Superannuation (Amendment) Scheme 1943 ( S.R. & O. No. 134 of 1943 );

• (e) National School Teachers’ Superannuation (Amendment) Scheme 1947 ( S.R. & O. No. 330 of 1947 );

• (f) National School Teachers’ Superannuation (Amendment) Scheme 1948 ( S.I. No. 423 of 1948 );

• (g) National School Teachers’ Superannuation (Amendment) Scheme 1950 ( S.I. No. 180 of 1950 );

• (h) National School Teachers’ Superannuation (Amendment) Scheme 1953 ( S.I. No. 255 of 1953 );

• (i) National School Teachers’ Superannuation (Amendment) Scheme 1954 ( S.I. No. 72 of 1954 );

• (j) National School Teachers’ Superannuation (Amendment) Scheme 1958 ( S.I. No. 247 of 1958 );

• (k) National School Teachers’ Superannuation (Amendment) Scheme 1964 ( S.I. No. 156 of 1964 );

• (l) National School Teachers’ Superannuation (Amendment) (No. 2) Scheme 1967 (No. 45 of 1967);

• (m) National School Teachers’ Superannuation (Amendment) Scheme 1972 ( S.I. No. 173 of 1972 ).

• (2) Notwithstanding the repeal of the National School Teachers’ Superannuation Schemes 1934 to 1972 (referred to as the former Scheme), the former Scheme prevails if there is any divergence between the former Scheme and this Scheme with respect to—

• (a) any pension or gratuity that was granted under the former Scheme, or

• (b) the power to refuse to grant a pension or gratuity that was exercised under the former Scheme.

SCHEDULES

Schedule 1 Tables of Contribution Rates at which Notional Service may be Purchased

• (a) a reference to a periodic contribution rate or a lump sum contribution rate is a reference to a rate in respect of a periodic contribution or, as the case may be, a lump sum contribution provision for which is made under Part 4, and

• (b) a reference to purchase of service is a reference to purchase of notional service under Part 4.

• (a) in the case of Tables 1 and 2—

• (i) in columns (2) and (4), respectively, the periodic or, as the case may be, lump sum contribution rate at which service may be purchased by him or her if he or she is a member of Chapter 2 or 3 of Part 3, and

• (ii) in columns (3) and (5), respectively, the periodic or, as the case may be, lump contribution rate at which service may be purchased by him or her if he or she is neither a member of Chapter 2 nor 3 of Part 3,

• (b) in the case of Tables 3 to 6—

• (i) in columns (2) and (3), respectively, the periodic or, as the case may be, lump sum contribution rate at which service may be purchased by him or her if he or she is neither a member of Chapter 2 nor 3 of Part 3, and

• (ii) in columns (4) and (5), respectively, the periodic or, as the case may be, lump contribution rate at which service may be purchased by him or her if he or she is a member of Chapter 2 or 3 of Part 3,

• (c) in the case of Tables 7 to 10—

• (i) as respects net remuneration, in columns (2) and (3), respectively, the periodic or, as the case may be, lump sum contribution rate at which service may be purchased by him or her, whether or not he or she is a member of Chapter 2 or 3 of Part 3, but subject to its also being purchased at the rate, as regards remuneration, specified in those Tables as mentioned in clause (ii), and

• (ii) as respects remuneration, in columns (4) and (5), respectively, the periodic or, as the case may be, lump sum contribution rate at which service may be purchased by him or her, whether or not he or she is such a member, but subject to its also being purchased at the rate, as regards net remuneration, specified in those Tables as mentioned in clause (i),

• (d) in the case of Tables 11 to 14—

• (i) in column (2), the periodic or, as the case may be, lump sum contribution rate at which service may be purchased by him or her as a member of Chapter 2 or 3 of Part 3 or, as the case may be, as a person who is not a member of either of those Chapters and who, in each case, is fully insured,

• (ii) in column (3), the periodic or, as the case may be, lump sum contribution rate at which service may be purchased by him or her as a member of Chapter 2 or 3 of Part 3 or, as the case may be, as a person who is not a member of either of those Chapters and, who in each case, is not fully insured,

• (e) in the case of Tables 15 to 18—

• (i) where he or she is fully insured—

• (I) as respects net remuneration, in column (2) the periodic contribution rate at which service may be purchased by him or her as a member of Chapter 2 or 3 of Part 3 or, as the case may be, as a person who is not a member of either of those Chapters, but subject, in each case, to its also being purchased at the rate, as regards remuneration, specified in those Tables as mentioned in subclause (II),

• (II) as respects remuneration, in column (3), the periodic contribution rate at which service may be purchased by him or her as a member of Chapter 2 or 3 of Part 3 or, as the case may be, as a person who is not a member of either of those Chapters, but subject, in each case, to its also being purchased at the rate, as regards net remuneration, specified in those Tables as mentioned in subclause (I),

• (ii) where he or she is not fully insured, in column (4), the periodic contribution rate at which service may be purchased by him or her as a member of Chapter 2 or 3 of Part 3 or, as the case may be, as a person who is not a member of either of those Chapters.

Table 1

Periodic contribution rates (applicable during the period from 1 March 1983 and ending immediately before 22 October 1991) in relation to purchase of notional service, by reference to age 60, by members and non-members of Chapters 2 and 3 of Part 3 who, in each case, are not fully insured.

Age next birthday at exercise of option	Contribution for men who are members of Chapter 2 or 3 of Part 3	Contribution for men who are neither members of Chapter 2 nor 3 of Part 3	Contribution for women who are members of Chapter 2 or 3 of Part 3	Contribution for women who are neither members of Chapter 2 nor 3 of Part 3
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58	% 0.23 0.24 0.27 0.28 0.30 0.32 0.34 0.36 0.38 0.41 0.42 0.44 0.46 0.48 0.51 0.53 0.56 0.59 0.63 0.66 0.71 0.76 0.81 0.88 0.95 1.03 1.13 1.25 1.36 1.50 1.69 1.89 2.14 2.50 2.97 3.55 4.61 6.03 9.39	% 0.16 0.17 0.19 0.20 0.22 0.24 0.25 0.27 0.29 0.31 0.32 0.34 0.35 0.37 0.39 0.41 0.43 0.46 0.49 0.52 0.56 0.60 0.64 0.70 0.76 0.83 0.92 1.02 1.12 1.24 1.41 1.58 1.80 2.11 2.52 3.03 3.95 5.20 8.14	% 0.29 0.30 0.31 0.32 0.33 0.35 0.37 0.39 0.41 0.43 0.45 0.47 0.50 0.53 0.56 0.61 0.65 0.69 0.73 0.76 0.81 0.85 0.91 0.97 1.04 1.13 1.21 1.31 1.43 1.58 1.75 1.96 2.22 2.54 3.05 3.63 4.60 6.36 9.11	% 0.21 0.22 0.23 0.24 0.26 0.28 0.30 0.32 0.34 0.36 0.38 0.40 0.43 0.46 0.49 0.53 0.57 0.61 0.65 0.68 0.73 0.77 0.83 0.89 0.95 1.04 1.12 1.22 1.34 1.49 1.66 1.87 2.12 2.44 2.95 3.53 4.49 6.25 9.00

Table 2

Lump sum contribution rates (applicable during the period from 1 March 1983 and ending immediately before 22 October 1991) in relation to purchase of notional service, by reference to age 60, by members and non-members of Chapters 2 and 3 of Part 3 who, in each case, are not fully insured

Age next birthday at exercise of option	Contribution for men who are members of Chapter 2 or 3 of Part 3	Contribution for men who are neither members of Chapter 2 nor 3 of Part 3	Contribution for women who are members of Chapter 2 or 3 of Part 3	Contribution for women who are neither members of Chapter 2 nor 3 of Part 3.
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65	% 9.57 9.60 9.65 9.76 9.87 9.97 10.08 10.20 10.35 10.50 10.66 10.85 11.04 11.23 11.41 11.59 11.78 11.95 12.14 12.37 12.65 12.88 13.12 13.33 13.53 13.78 13.97 14.16 14.45 14.73 15.04 15.32 15.63 16.01 16.35 16.67 17.04 17.48 17.84 18.26 18.75 18.79 18.83 18.87 18.94 19.04	% 6.63 6.72 6.84 7.01 7.18 7.34 7.50 7.66 7.83 7.99 8.14 8.31 8.48 8.64 8.80 8.96 9.13 9.29 9.48 9.71 9.98 10.20 10.43 10.65 10.87 11.14 11.36 11.59 11.91 12.20 12.52 12.81 13.14 13.53 13.88 14.22 14.61 15.07 15.47 15.93 16.46 16.50 16.54 16.58 16.65 16.75	% 10.34 10.45 10.60 10.72 10.83 10.92 11.05 11.16 11.29 11.43 11.59 11.79 12.03 12.26 12.47 12.68 12.89 13.09 13.38 13.61 13.85 14.08 14.30 14.63 14.93 15.20 15.52 15.79 16.05 16.36 16.68 16.99 17.30 17.63 17.95 18.30 18.71 19.10 19.52 19.92 20.33 20.63 21.01 21.50 22.10 22.55	% 7.95 8.07 8.24 8.40 8.57 8.72 8.89 9.05 9.21 9.37 9.54 9.76 10.02 10.25 10.48 10.70 10.92 11.15 11.42 11.63 11.86 12.09 12.31 12.64 12.93 13.22 13.54 13.83 14.11 14.44 14.77 15.11 15.46 15.84 16.20 16.61 17.07 17.51 17.99 18.46 18.94 18.98 19.02 19.06 19.09 19.20

Table 3

Lump sum contribution rates (applicable during the period from 22 October 1991 and ending immediately before 10 May 2005) in relation to purchase of notional service, by reference to age 65, by members and non-members of Chapters 2 and 3 of Part 3 who, in each case, are not fully insured

Age next birthday at exercise of option	Contribution for men who are neither members of Chapter 2 nor 3 of Part 3	Contribution for women who are neither members of Chapter 2 nor 3 of Part 3	Contribution for men who are members of Chapter 2 or 3 of Part 3	Contribution for women who are members of Chapter 2 or 3 of Part 3
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65	7.96 8.08 8.21 8.33 8.46 8.59 8.72 8.85 8.99 9.13 9.27 9.40 9.55 9.69 9.84 9.99 10.15 10.30 10.46 10.62 10.79 10.96 11.13 11.31 11.49 11.68 11.87 12.07 12.27 12.49 12.71 12.94 13.18 13.43 13.70 13.99 14.30 14.63 14.98 15.36 15.76 16.20 16.67 17.17 17.72 18.36	10.15 10.30 10.46 10.61 10.77 10.94 11.10 11.27 11.44 11.61 11.78 11.96 12.14 12.32 12.51 12.70 12.89 13.09 13.29 13.49 13.70 13.91 14.13 14.35 14.57 14.80 15.04 15.28 15.52 15.77 16.04 16.31 16.58 16.87 17.16 17.46 17.78 18.11 18.45 18.81 19.19 19.58 20.00 20.44 20.91 21.53	10.90 11.03 11.18 11.32 11.47 11.63 11.78 11.95 12.11 12.28 12.46 12.63 12.81 12.99 13.18 13.37 13.55 13.75 13.94 14.14 14.34 14.54 14.75 14.95 15.17 15.38 15.60 15.84 16.04 16.27 16.51 16.74 16.99 17.24 17.50 17.77 18.05 18.35 18.66 19.00 19.35 19.73 20.14 20.58 21.06 21.46	11.05 11.21 11.37 11.53 11.70 11.88 12.04 12.22 12.40 12.58 12.76 12.95 13.14 13.33 13.53 13.73 13.93 14.13 14.34 14.55 14.76 14.98 15.20 15.42 15.65 15.89 16.12 16.37 16.61 16.87 17.12 17.39 17.65 17.95 18.24 18.54 18.85 19.18 19.51 19.86 20.22 20.61 21.02 21.45 21.90 22.58

Table 4

Lump sum contribution rates (applicable during the period from 22 October 1991 and ending immediately before 10 May 2005) in relation to purchase of notional service, by reference to age 60, by members and non-members of Chapters 2 and 3 of Part 3 who, in each case, are not fully insured

Age next birthday at exercise of option	Contribution for men who are neither members of Chapter 2 nor 3 of Part 3	Contribution for women who are neither members of Chapter 2 nor 3 of Part 3	Contribution for men who are members of Chapter 2 or 3 of Part 3	Contribution for women who are members of Chapter 2 or 3 of Part 3
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60	10.53 10.69 10.86 11.02 11.19 11.37 11.54 11.72 11.90 12.08 12.26 12.45 12.64 12.83 13.03 13.23 13.44 13.64 13.86 14.07 14.29 14.52 14.76 14.99 15.23 15.48 15.74 16.00 16.28 16.56 16.86 17.17 17.50 17.85 18.22 18.61 19.03 19.48 19.97 21.45 21.09	12.89 13.09 13.28 13.48 13.69 13.89 14.10 14.32 14.53 14.75 14.97 15.20 15.43 15.66 15.90 16.14 16.39 16.64 16.89 17.15 17.41 17.68 17.96 18.24 18.53 18.82 19.12 19.43 19.74 20.06 20.40 20.74 21.10 21.46 21.84 22.23 22.64 23.06 23.50 23.96 24.56	13.32 13.50 13.68 13.87 14.06 14.26 14.46 14.66 14.87 15.08 15.30 15.52 15.75 15.97 16.21 16.44 16.68 16.92 17.17 17.42 17.67 17.92 18.19 18.45 18.73 19.00 19.28 19.57 19.87 20.17 20.48 20.80 21.13 21.47 21.83 22.21 22.60 23.02 23.47 23.95 24.53	13.75 13.95 14.16 14.36 14.57 14.79 15.00 15.22 15.45 15.68 15.91 16.14 16.38 16.62 16.87 17.12 17.37 17.63 17.89 18.16 18.43 18.70 18.98 19.37 19.56 19.85 20.16 20.47 20.78 21.10 21.44 21.78 22.13 22.49 22.87 23.26 23.66 24.08 24.51 24.97 25.55

Table 5

Periodic contribution rates (applicable during the period from 22 October 1991 and ending immediately before 10 November 2006) in relation to purchase of notional service, by reference to age 65, by members and non-members of Chapters 2 and 3 of Part 3 who, in each case, are not fully insured

Age next birthday at exercise of option	Contribution for men who are neither members of Chapter 2 nor 3 of Part 3	Contribution for women who are neither members of Chapter 2 nor 3 of Part 3	Contribution for men who are members of Chapter 2 or 3 of Part 3	Contribution for women who are members of Chapter 2 or 3 of Part 3
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63	0.25 0.26 0.27 0.28 0.29 0.30 0.31 0.32 0.33 0.34 0.35 0.37 0.38 0.40 0.41 0.43 0.45 0.47 0.49 0.52 0.54 0.57 0.60 0.64 0.67 0.71 0.76 0.81 0.87 0.93 1.00 1.09 1.19 1.30 1.44 1.60 1.80 2.06 2.38 2.82 3.43 4.36 5.90 8.99	0.32 0.33 0.34 0.35 0.36 0.37 0.39 0.40 0.41 0.43 0.44 0.46 0.48 0.50 0.52 0.54 0.57 0.59 0.62 0.65 0.68 0.71 0.75 0.79 0.84 0.89 0.94 1.00 1.07 1.15 1.24 1.34 1.46 1.59 1.75 1.95 2.19 2.49 2.87 3.39 4.11 5.19 7.00 10.63	0.34 0.35 0.37 0.38 0.39 0.40 0.41 0.43 0.44 0.46 0.48 0.49 0.51 0.53 0.56 0.58 0.60 0.63 0.66 0.69 0.72 0.76 0.80 0.84 0.89 0.94 1.00 1.07 1.14 1.22 1.31 1.41 1.54 1.68 1.84 2.04 2.28 2.59 2.98 3.50 4.22 5.32 7.14 10.79	0.35 0.36 0.37 0.38 0.39 0.40 0.42 0.43 0.45 0.46 0.48 0.50 0.52 0.54 0.56 0.59 0.61 0.64 0.67 0.70 0.73 0.77 0.81 0.85 0.90 0.95 1.01 1.07 1.15 1.23 1.32 1.43 1.55 1.70 1.87 2.07 2.32 2.64 3.04 3.58 4.33 5.47 7.36 11.15

Table 6

Periodic contribution rates (applicable during the period from 22 October 1991 and ending immediately before 10 November 2006) in relation to purchase of notional service, by reference to age 60, by members and non-members of Chapters 2 and 3 of Part 3 who, in each case, are not fully insured

Age next birthday at exercise of option	Contribution for men who are neither members of Chapter 2 nor 3 of Part 3	Contribution for women who are neither members of Chapter 2 nor 3 of Part 3	Contribution for men who are members of Chapter 2 or 3 of Part 3	Contribution for women who are members of Chapter 2 or 3 of Part 3
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58	0.36 0.37 0.39 0.40 0.41 0.43 0.45 0.46 0.48 0.50 0.52 0.55 0.57 0.60 0.63 0.66 0.69 0.73 0.77 0.81 0.86 0.91 0.97 1.04 1.11 1.20 1.30 1.41 1.55 1.70 1.89 2.13 2.42 2.80 3.30 4.01 5.07 6.85 10.41	0.44 0.45 0.47 0.49 0.50 0.52 0.54 0.56 0.59 0.61 0.63 0.66 0.69 0.72 0.76 0.79 0.83 0.88 0.93 0.98 1.04 1.10 1.17 1.25 1.34 1.44 1.56 1.69 1.85 2.04 2.26 2.53 2.88 3.32 3.91 4.74 5.98 8.04 12.19	0.46 0.47 0.49 0.50 0.52 0.54 0.56 0.58 0.60 0.63 0.65 0.68 0.71 0.74 0.78 0.82 0.86 0.90 0.95 1.00 1.06 1.13 1.20 1.28 1.37 1.48 1.59 1.73 1.89 2.08 2.30 2.58 2.93 3.37 3.96 4.79 6.03 8.10 12.24	0.47 0.48 0.50 0.52 0.54 0.56 0.58 0.60 0.62 0.65 0.67 0.70 0.73 0.77 0.80 0.84 0.88 0.93 0.98 1.04 1.10 1.16 1.24 1.32 1.41 1.52 1.64 1.78 1.95 2.14 2.38 2.66 3.02 3.48 4.09 4.95 6.25 8.40 12.71

Table 7

Lump sum contribution rates (applicable during the period from 6 April 1995 and ending immediately before 10 May 2005) in relation to purchase of notional service, by reference to age 65, by persons irrespective of whether they are members of Chapter 2 or 3 of Part 3 but who, in each case, are fully insured

Age next birthday at exercise of option	Contribution as respects net pay in respect of men	Contribution as respects net pay in respect of women	Contribution as respects pay in respect of men	Contribution as respects pay in respect of women
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65	9.19 9.34 9.47 9.60 9.74 9.87 10.01 10.16 10.30 10.45 10.60 10.76 10.91 11.07 11.23 11.40 11.56 11.73 11.90 12.08 12.25 12.43 12.62 12.80 12.99 13.18 13.37 13.57 13.77 13.98 14.19 14.41 14.63 14.86 15.09 15.33 15.59 15.86 16.14 16.44 16.76 17.10 17.46 17.85 18.27 18.73	9.75 9.89 10.04 10.18 10.33 10.49 10.64 10.80 10.96 11.12 11.28 11.45 11.62 11.79 11.96 12.14 12.32 12.50 12.69 12.88 13.07 13.26 13.46 13.66 13.87 14.07 14.29 14.50 14.72 14.95 15.18 15.42 15.66 15.91 16.16 16.42 16.69 16.97 17.26 17.56 17.88 18.21 18.55 18.92 19.30 19.71	1.60 1.63 1.65 1.68 1.71 1.73 1.76 1.79 1.82 1.84 1.87 1.90 1.93 1.96 1.99 2.02 2.05 2.08 2.12 2.15 2.18 2.22 2.25 2.29 2.33 2.37 2.41 2.45 2.49 2.53 2.58 2.63 2.68 2.73 2.78 2.84 2.90 2.97 3.04 3.12 3.21 3.30 3.40 3.51 3.62 3.75	1.77 1.80 1.83 1.85 1.88 1.91 1.94 1.97 2.00 2.03 2.06 2.09 2.12 2.16 2.19 2.22 2.26 2.29 2.33 2.36 2.40 2.43 2.47 2.51 2.55 2.59 2.63 2.68 2.72 2.76 2.81 2.86 2.90 2.95 3.01 3.06 3.12 3.17 3.23 3.30 3.36 3.43 3.50 3.58 3.66 3.75

Table 8

Lump sum contribution rates (applicable during the period from 6 April 1995 and ending immediately before 10 May 2005) in relation to purchase of notional service, by reference to age 60, by persons irrespective of whether they are members of Chapter 2 or 3 of Part 3 but who, in each case, are fully insured

Age next birthday at exercise of option	Contribution as respects net pay in respect of men	Contribution as respects net pay in respect of women	Contribution as respects pay in respect of men	Contribution as respects pay in respect of women
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60	11.62 11.80 11.97 12.15 12.32 12.50 12.68 12.87 13.05 13.25 13.44 13.64 13.84 14.04 14.25 14.46 14.67 14.89 15.11 15.34 15.57 15.80 16.03 16.27 16.52 16.77 17.02 17.28 17.55 17.82 18.10 18.39 18.68 18.99 19.31 19.64 19.99 20.36 20.75 21.17 21.62	12.34 12.52 12.71 12.90 13.09 13.28 13.48 13.68 13.88 14.09 14.30 14.51 14.72 14.94 15.17 15.39 15.62 15.85 16.09 16.33 16.58 16.82 17.08 17.34 17.60 17.87 18.14 18.42 18.70 18.99 19.29 19.59 19.91 20.23 20.56 20.90 21.25 21.61 21.99 22.39 22.80	1.87 1.90 1.93 1.96 1.99 2.02 2.06 2.09 2.12 2.15 2.19 2.22 2.26 2.29 2.33 2.36 2.40 2.44 2.47 2.51 2.55 2.59 2.63 2.68 2.72 2.77 2.81 2.86 2.91 2.96 3.01 3.07 3.13 3.19 3.25 3.32 3.39 3.47 3.56 3.65 3.75	1.98 2.01 2.04 2.07 2.10 2.13 2.16 2.20 2.23 2.26 2.30 2.33 2.37 2.40 2.44 2.48 2.52 2.55 2.59 2.63 2.67 2.72 2.76 2.80 2.84 2.89 2.94 2.98 3.03 3.08 3.13 3.19 3.24 3.30 3.35 3.41 3.47 3.54 3.61 3.68 3.75

Table 9

Periodic contribution rates (applicable during the period from 6 April 1995 and ending immediately before 10 November 2006) in relation to purchase of notional service, by reference to age 65, by persons irrespective of whether they are members of Chapter 2 or 3 of Part 3 but who, in each case, are fully insured

Age next birthday at exercise of option	Contribution as respects net pay in respect of men	Contribution as respects net pay in respect of women	Contribution as respects pay in respect of men	Contribution as respects pay in respect of women
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63	0.29 0.30 0.31 0.32 0.33 0.34 0.35 0.36 0.37 0.39 0.40 0.42 0.43 0.45 0.47 0.49 0.51 0.53 0.56 0.59 0.61 0.64 0.68 0.72 0.76 0.80 0.85 0.91 0.97 1.04 1.12 1.21 1.31 1.43 1.57 1.74 1.95 2.22 2.55 3.00 3.63 4.57 6.13 9.27	0.30 0.31 0.32 0.33 0.34 0.35 0.37 0.38 0.39 0.41 0.42 0.44 0.45 0.47 0.49 0.51 0.53 0.56 0.58 0.61 0.64 0.67 0.71 0.75 0.79 0.84 0.89 0.94 1.01 1.08 1.16 1.25 1.36 1.49 1.64 1.81 2.03 2.31 2.66 3.13 3.79 4.78 6.42 9.72	0.06 0.06 0.06 0.06 0.07 0.07 0.07 0.07 0.08 0.08 0.08 0.08 0.09 0.09 0.09 0.10 0.10 0.11 0.11 0.12 0.12 0.13 0.14 0.15 0.15 0.16 0.17 0.19 0.20 0.21 0.23 0.25 0.27 0.30 0.33 0.37 0.41 0.47 0.54 0.63 0.76 0.95 1.26 1.89	0.06 0.06 0.06 0.06 0.07 0.07 0.07 0.07 0.08 0.08 0.08 0.08 0.09 0.09 0.10 0.10 0.10 0.11 0.11 0.12 0.12 0.13 0.14 0.15 0.15 0.16 0.17 0.18 0.20 0.21 0.23 0.25 0.27 0.29 0.32 0.36 0.40 0.45 0.52 0.61 0.74 0.93 1.24 1.87

Table 10

Periodic contribution rates (applicable during the period from 6 April 1995 and ending immediately before 10 November 2006) in relation to purchase of notional service, by reference to age 60, by persons irrespective of whether they are members of Chapter 2 or 3 of Part 3 but who, in each case, are fully insured

Age next birthday at exercise of option	Contribution as respects net pay in respect of men	Contribution as respects net pay in respect of women	Contribution as respects pay in respect of men	Contribution as respects pay in respect of women
(1)	(2)	(3)	(4)	(5)
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58	0.39 0.41 0.42 0.44 0.45 0.47 0.49 0.50 0.52 0.55 0.57 0.59 0.62 0.65 0.68 0.71 0.75 0.79 0.83 0.87 0.93 0.98 1.05 1.12 1.20 1.29 1.39 1.51 1.65 1.81 2.01 2.25 2.55 2.94 3.46 4.18 5.27 7.08 10.70	0.41 0.43 0.44 0.46 0.48 0.49 0.51 0.53 0.55 0.58 0.60 0.62 0.65 0.68 0.71 0.75 0.79 0.83 0.87 0.92 0.97 1.03 1.10 1.17 1.26 1.35 1.46 1.59 1.73 1.90 2.11 2.37 2.68 3.09 3.63 4.40 5.54 7.45 11.27	0.07 0.07 0.07 0.08 0.08 0.08 0.08 0.09 0.09 0.09 0.10 0.10 0.11 0.11 0.12 0.12 0.13 0.13 0.14 0.15 0.16 0.17 0.18 0.19 0.21 0.22 0.24 0.26 0.28 0.31 0.35 0.39 0.44 0.51 0.61 0.74 0.93 1.25 1.88	0.07 0.07 0.07 0.08 0.08 0.08 0.08 0.09 0.09 0.09 0.10 0.10 0.11 0.11 0.12 0.12 0.13 0.14 0.14 0.15 0.16 0.17 0.18 0.19 0.21 0.22 0.24 0.26 0.29 0.31 0.35 0.39 0.44 0.51 0.60 0.73 0.92 1.24 1.87

Table 11

Lump sum contribution rates (applicable from 10 May 2005) in relation to purchase of notional service, by reference to age 65, by persons who are members of Chapter 2 or 3 of Part 3

Age next birthday	Contribution for persons who are fully insured	Contribution for persons who are not fully insured
(1)	(2)	(3)
26	27.5%	33.6%
27	28.0%	34.3%
28	28.4%	34.8%
29	28.8%	35.4%
30	29.2%	35.9%
31	29.5%	36.3%
32	29.8%	36.7%
33	30.0%	37.0%
34	30.1%	37.3%
35	30.2%	37.6%
36	30.3%	37.8%
37	30.2%	37.9%
38	30.2%	38.0%
39	30.0%	38.0%
40	29.8%	38.0%
41	29.6%	37.9%
42	29.3%	37.7%
43	28.9%	37.6%
44	28.5%	37.3%
45	28.0%	37.0%
46	27.5%	36.7%
47	26.9%	36.3%
48	26.3%	35.9%
49	25.6%	35.4%
50	24.9%	34.9%
51	24.1%	34.3%
52	23.3%	33.7%
53	22.5%	33.1%
54	21.9%	32.5%
55	22.2%	31.8%
56	22.4%	31.1%
57	22.6%	30.4%
58	22.8%	29.7%
59	23.1%	29.1%
60	23.3%	28.5%
61	23.3%	27.9%
62	22.9%	27.3%
63	23.0%	26.8%
64	23.4%	26.3%
65	23.7%	25.8%

Table 12

Lump sum contribution rates (applicable from 10 May 2005) in relation to purchase of notional service, by reference to age 65, by persons who are neither members of Chapter 2 nor 3 of Part 3

Age next birthday	Contribution for persons who are fully insured	Contribution for persons who are not fully insured
(1)	(2)	(3)
26	24.3%	30.0%
27	24.8%	30.6%
28	25.2%	31.1%
29	25.5%	31.6%
30	25.9%	32.0%
31	26.1%	32.5%
32	26.4%	32.8%
33	26.6%	33.1%
34	26.7%	33.4%
35	26.8%	33.6%
36	26.8%	33.8%
37	26.8%	33.9%
38	26.8%	34.0%
39	26.6%	34.1%
40	26.5%	34.0%
41	26.3%	34.0%
42	26.0%	33.9%
43	25.7%	33.7%
44	25.3%	33.5%
45	24.9%	33.3%
46	24.4%	33.0%
47	23.9%	32.6%
48	23.3%	32.3%
49	22.7%	31.9%
50	22.1%	31.4%
51	21.4%	30.9%
52	20.7%	30.4%
53	20.0%	29.9%
54	19.7%	29.3%
55	19.9%	28.7%
56	20.1%	28.1%
57	20.3%	27.6%
58	20.6%	27.0%
59	20.8%	26.5%
60	21.1%	25.9%
61	21.1%	25.4%
62	20.8%	25.0%
63	21.0%	24.5%
64	21.4%	24.1%
65	21.7%	23.7%

Table 13

Lump sum contribution rates (applicable from 10 May 2005) in relation to purchase of notional service, by reference to age 60, by persons who are members of Chapter 2 or 3 of Part 3

Age next birthday	Contribution for persons who are fully insured	Contribution for persons who are not fully insured
(1)	(2)	(3)
21	31.5%	38.8%
22	32.1%	39.5%
23	32.6%	40.2%
24	33.1%	40.8%
25	33.5%	41.4%
26	33.8%	41.9%
27	34.1%	42.4%
28	34.4%	42.8%
29	34.5%	43.1%
30	34.7%	43.4%
31	34.7%	43.6%
32	34.7%	43.8%
33	34.6%	43.9%
34	34.4%	43.9%
35	34.2%	43.8%
36	33.9%	43.7%
37	33.5%	43.6%
38	33.1%	43.4%
39	32.6%	43.1%
40	32.1%	42.7%
41	31.4%	42.3%
42	30.8%	41.9%
43	30.0%	41.4%
44	29.2%	40.8%
45	28.4%	40.2%
46	27.5%	39.5%
47	26.6%	38.8%
48	25.6%	38.1%
49	25.1%	37.3%
50	25.3%	36.5%
51	25.6%	35.7%
52	25.8%	34.9%
53	26.0%	34.1%
54	26.3%	33.3%
55	26.6%	32.6%
56	26.5%	31.9%
57	26.0%	31.2%
58	25.6%	30.5%
59	26.2%	29.9%
60	26.8%	29.2%

Table 14

Lump sum contribution rates (applicable from 10 May 2005) in relation to purchase of notional service, by reference to age 60, by persons who are neither members of Chapter 2 nor 3 of Part 3

Age next birthday	Contribution for persons who are fully insured	Contribution for persons who are not fully insured
(1)	(2)	(3)
21	28.5%	35.4%
22	29.0%	36.0%
23	29.5%	36.7%
24	29.9%	37.3%
25	30.3%	37.8%
26	30.7%	38.3%
27	30.9%	38.7%
28	31.1%	39.1%
29	31.3%	39.4%
30	31.4%	39.7%
31	31.4%	39.9%
32	31.4%	40.0%
33	31.3%	40.1%
34	31.2%	40.1%
35	31.0%	40.1%
36	30.7%	40.0%
37	30.4%	39.9%
38	30.0%	39.7%
39	29.5%	39.4%
40	29.0%	39.1%
41	28.5%	38.8%
42	27.9%	38.4%
43	27.2%	37.9%
44	26.5%	37.4%
45	25.7%	36.9%
46	24.9%	36.3%
47	24.0%	35.7%
48	23.1%	35.0%
49	22.9%	34.3%
50	23.1%	33.6%
51	23.4%	32.8%
52	23.6%	32.1%
53	23.8%	31.4%
54	24.1%	30.7%
55	24.4%	30.1%
56	24.3%	29.4%
57	23.9%	28.8%
58	23.6%	28.2%
59	24.2%	27.7%
60	24.8%	27.1%

Table 15

Periodic contribution rates (applicable from 10 November 2006) in relation to purchase of notional service, by reference to age 65, by persons who are members of Chapter 2 or 3 of Part 3