LegalizeReform history
Financial Emergency Measures in the Public Interest Act 2010
2 versions
· 2010-12-22
2023-01-01
IE-2010-act-38 — consolidated version 2023-01-01
Changes on 2023-01-01
@@ -1,11 +1,11 @@
# Financial Emergency Measures in the Public Interest Act 2010
##### 1. Interpretation.
##### 1. **Interpretation.**
**1**.— In this Act—
“Act of 2009” means the Financial Emergency Measures in the Public Interest (No. 2) Act 2009;
F1["aggregation of public service pensions" means the aggregation under*subsection (3)*of*section 2*or*subsection (5)*of*section 2A*of two or more public service pensions payable to a pensioner for the purposes of the application of*subsection (1)*or*(2)*of*section 2*or*subsection (3)*of*section 2A*, as the case may be, in relation to the pensioner;]
“Civil Service” means the Civil Service of the Government and the Civil Service of the State;
“lump sum” means a lump sum payment or gratuity payable on retirement, at a preserved pension age or on death, under a public service pension scheme;
@@ -30,7 +30,17 @@
“paying authority”, in relation to a public service pension, means the person or body responsible for making payments of the public service pension under the public service pension scheme concerned, or causing such payments to be made, to or in respect of a public servant or former public servant;
“pensioner” means a person who—
F2["pension adjustment order" means an order under—
(*a*)section 12of theFamily Law Act 1995,
(*b*)section 17of theFamily Law (Divorce) Act 1996,
(*c*)section 121of theCivil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or
(*d*) section 187 of that Act;]
“pensioner” F3[, subject to*section 2A*(inserted by the Financial Emergency Measures in the Public Interest Act 2013),] means a person who—
(*a*) is entitled to payment of a public service pension under a public service pension scheme,
@@ -58,9 +68,9 @@
(*f*) the Health Service Executive,
(*g*) the Central Bank of Ireland,
(*h*) a vocational education committee established under section 7 of the Vocational Education Act 1930,
(*g*) F4[subject to*section 1A*,] the Central Bank of Ireland,
F5[(*h*) an education and training board,]
(*i*) the Economic and Social Research Institute,
@@ -90,7 +100,7 @@
(*b*) is made by a relevant Minister or has been approved or requires the approval or consent, however expressed, of a relevant Minister or the Minister or both of those Ministers of the Government,
but does not include—
F6[but, other than a scheme made in respect of the Central Bank of Ireland, does not include]—
(i) such a scheme or arrangement—
@@ -98,7 +108,7 @@
(II) in respect of a body other than a body specified or referred to in the Schedule that is a relevant scheme within the meaning of section 40 of the Pensions Act 1990 and to which Part IV of, and the Third Schedule to, that Act apply, or
(ii) the scheme entitled the eircom Superannuation Scheme;
(ii) the scheme entitled the Eircom Superannuation Scheme;
“qualifying office” has the same meaning as it has in section 13 (inserted by the Oireachtas (Allowances to Members) and Ministerial, Parliamentary and Judicial Offices (Amendment) Act 1977) of the Ministerial and Parliamentary Offices Act 1938, that is to say—
@@ -112,26 +122,77 @@
“subsidiary” means a subsidiary within the meaning of the Companies Acts.
##### 2. Reduction in public service pension.
**2**.— (1) With effect on and from 1 January 2011, the annualised amount of a public service pension payable in accordance with his or her entitlement to a person who—
##### 1A. **F7[Application of Act to Central Bank of Ireland.**
**1A**.—(1) This Act applies in respect of the Central Bank of Ireland only with its consent, given in writing to the Minister by the Governor of that Bank, and with the consent of the Minister for Finance given in writing to the Minister.
(2) Where the consents referred to in*subsection (1)*have been given to the Minister, the Minister shall cause a notice to that effect to be published in*Iris Oifigiúil*and shall specify in the notice the date from which this Act applies to the persons concerned, which date shall not be earlier than the date on which the last such consent was given.]
##### 2. **F8[Reduction in public service pension.**
**2.**—(1) The annualised amount of a public service pension payable in accordance with his or her entitlement to a person who—
(*a*) is a pensioner, or
(*b*) becomes a pensioner on or at any time before the relevant date or, in the case of a pensioner falling under *paragraph (c)* of the definition of “pensioner” in *section 1*, at any time after that date,
shall be reduced in accordance with the Table in this subsection.
TABLE
| Annualised amount of public service pension | Reduction |
| --- | --- |
| Up to €12,000 | Exempt |
| Any amount over €12,000 but not over €24,000 | 6 per cent |
| Any amount over €24,000 but not over €60,000 | 9 per cent |
| Any amount over €60,000 | 12 per cent |
(2) This section has effect notwithstanding—
(*b*) becomes a pensioner on or at any time before the relevant date or, in the case of a pensioner falling under paragraph (c) of the definition of“pensioner”in*section 1*, at any time after that date,
where the annualised amount payable is not more than€34,132 shall be reduced—
(i) with effect on and from 1 January 2016 and subject to*subparagraphs (ii)*and*(iii)*, in accordance with*Table A*to this subsection,
(ii) with effect on and from 1 January 2017 and subject to*subparagraph (iii)*, in accordance with*Table B*to this subsection, and
(iii) with effect on and from 1 January 2018, in accordance with*Table C*to this subsection.
TABLE A
TABLE B
TABLE C
(2) The annualised amount of a public service pension payable in accordance with his or her entitlement to a person who—
(*a*) is a pensioner, or
(*b*) becomes a pensioner on or at any time before the relevant date or, in the case of a pensioner falling under*paragraph (c)*of the definition of“pensioner”in*section 1*, at any time after that date,
where the annualised amount payable is not more thanF9[€39,000]shall be reduced—
(i) with effect on and from 1 January 2016 and subject toF10[the following subparagraphs], in accordance with*Table A*to this subsection,
(ii) with effect on and from 1 January 2017 and subject toF11[the following subparagraphs], in accordance with*Table B*to thisF12[subsection,]
(iii) with effect on and from 1 January 2018,F13[and subject to the following subparagraphs]in accordance with*Table C*to thisF14[subsection,]
F15[(iv) with effect on and from 1 January 2019 and subject to*subparagraph (v)*, in accordance with*Table D*to this subsection, and
(v) with effect on and from 1 January 2020, in accordance with*Table E*to this subsection.]
TABLE A
TABLE B
TABLE C
F16[TABLE D
TABLE E
(3) If—
(*a*) two or more public service pensions are payable to a person, and
(*b*) the annualised amount of all such pensions payable in accordance with the person’s entitlements exceeds€32,500,
all such pensions shall be aggregated for the purposes of the application of*subsections (1)*and*(2)*.
(4) (*a*) Where the application to a pensioner of*subsection (2)*would result in the annualised amount of his or her public service pension being lower than would be the case if he or she had been on a pension specified in*subsection (1)*and that subsection applied to him or her, then*subsection (2)*shall be deemed to operate, in relation to that pensioner, in such a manner and by reference to the provisions of*subsection (1)*(the“relevant provisions”), as will result in his or her pension standing at the highest it would have stood at, as a result of that operation of*subsection (2)*by reference to the relevant provisions, had he or she been on whichever lower amount of pension produces the most beneficial result for him or her in consequence of the relevant provisions.
(*b*) In this subsection a reference to a subsection or to the provisions of a subsection includes a reference to the Tables in that subsection.
(5) Where a pension adjustment order has been made in relation to a public service pension, the annualised amount of the public service pension shall be reduced under this section before it is paid in accordance with the provisions of the pension adjustment order.
(6) This section has effect notwithstanding—
(*a*) any provision by or under—
@@ -141,35 +202,93 @@
(iii) any pension scheme or arrangement,
(iv) any circular or instrument or other document, or
(v) any written agreement or contractual arrangement, or
(*b*) any verbal agreement, arrangement or understanding or any expectation.
(7) In this section a reference to the annualised amount of a public service pension payable in accordance with a person’s entitlement is a reference to that entitlement not taking into account any reduction imposed by virtue of the operation of this Act whether as enacted or as amended by theFinancial Emergency Measures in the Public Interest Act 2013.]
##### 2A. **F17[Persons becoming pensioners after 29 February 2012: reduction in public service pension.**
**2A.**—(1) For the purposes of this section—
(*a*) the definition of "pensioner" in*section 1*shall apply with the modification that references to the relevant date in paragraphs (*b*) and (*c*) of the definition shall be read as references to 31 August 2014 or such other date as may be specified in accordance withsection 9(1)(b)(ii) of the Financial Emergency Measures in the Public Interest Act 2013;
(*b*) "relevant (post 29 February 2012) pensioner" means, subject to*subsection (2)*, a person who became a pensioner after 29 February 2012, or becomes such after the passing of the Financial Emergency Measures in the Public Interest Act 2013, but no later than 31 August 2014 or such other date as may be specified in accordance withsection 9(1)(b)(ii) of the Financial Emergency Measures in the Public Interest Act 2013 and the annual pension of whom (in either case) exceeds€32,500.
(2) In*subsection (1)*(*b*) the words "but no later than 31 August 2014 or such other date as may be specified in accordance withsection 9(1)(b)(ii) of the Financial Emergency Measures in the Public Interest Act 2013" shall be disregarded in the case of a pensioner falling under paragraph (*c*) of the definition in*section 1*of "pensioner", as that definition applies by virtue of*subsection (1)*(*a*).
F18[(3) The annualised amount of a public service pension payable in accordance with his or her entitlement to a person who is a relevant (post 29 February 2012) pensioner shall be reduced—
(*a*) with effect on and from 1 January 2016 and subject to paragraphs*(b)*and*(c)*, in accordance with*Table A*to this subsection,
(*b*) with effect on and from 1 January 2017 and subject to paragraph*(c)*, in accordance with*Table B*to this subsection, and
(*c*) with effect on and from 1 January 2018 in accordance with*Table C*to this subsection.
TABLE A
TABLE B
TABLE C
(4) Where the application to a pensioner of*subsection (3)*F18[and the appropriate Table]in that subsection would result in the annualised amount of his or her public service pension being reduced to less than€32,500, then that subsection and Table shall only operate to reduce the annualised amount of his or her public service pension to€32,500.
(5) If two or more public service pensions, the annual amount of which, taken together, exceeds€32,500, are payable to a pensioner, all such pensions shall be aggregated for the purposes of applying*subsection (3)*in relation to the pensioner.
(6) Where a pension adjustment order has been made in relation to a public service pension, the annualised amount of the public service pension shall be reduced under this section before it is paid in accordance with the provisions of the pension adjustment.
(7) This section has effect notwithstanding—
(*a*) any provision by or under—
(i) any other enactment,
(ii) any statute or other document to like effect of a university or other third level institution,
(iii) any pension scheme or arrangement,
(iv) any circular or instrument or other document,
(v) any written agreement or contractual arrangement, or
(*b*) any verbal agreement, arrangement or understanding or any expectation.
##### 3. Calculation of public service pension not affected.
**3**.— Nothing in *section 2* shall affect the calculation of any public service pension entitlement (including an entitlement to a lump sum and an entitlement to periodic payments of pension or other benefits) of a person who is a pensioner or becomes a pensioner on or at any time before the relevant date or, in the case of a pensioner falling under *paragraph (c)* of the definition of “pensioner” in *section 1*, at any time after that date.
##### 4. Obligation on paying authorities to make payments.
**4**.— (1) Without prejudice to *subsection (2)*, reductions of public service pensions under *section 2* shall be paid or disposed of as the Minister may direct.
(2) Where the amount of any reduction in a public service pension under *section 2* has not been duly paid or disposed of in accordance with a direction of the Minister under *subsection (1)*, the Minister may recover the amount from the paying authority concerned as a simple contract debt in any court of competent jurisdiction.
(3) If a paying authority, having failed or refused to pay or dispose of reductions of public service pensions under *section 2* in accordance with a direction of the Minister under *subsection (1)*, does not do so within 28 days after the service by post by the Minister of a notice on the authority requiring it to do so, the High Court may, on an application made to the Court by the Minister, make an order directing the authority to remit the reductions to the Minister within such time as may be specified in the order.
(v) any written agreement or contractual arrangement,
or
(*b*) any verbal agreement, arrangement or understanding or any expectation.]
##### 3. **Calculation of public service pension not affected.**
**F22[3.**—Nothing in*section 2*or*2A*shall affect the calculation of any public service pension entitlement (including an entitlement to a lump sum and an entitlement to periodic payments of pension or other benefits) of a person who—
(*a*) in the case of*section 2*, is a pensioner or becomes a pensioner on or at any time before the relevant date or, in the case of a pensioner falling under*paragraph (c)*of the definition of“pensioner”in*section 1*, at any time after that date; and
(*b*) in the case of*section 2A*, falls within the definition of "relevant (post 29 February 2012) pensioner" in that section.]
##### 4. **Obligation on paying authorities to make payments.**
**4**.—F23[(1) Without prejudice to*subsection (2)*, reductions of public service pensions under*section 2*F24[or*2A]*shall be paid or disposed of as the Minister may direct and, in particular, the Minister may, for the purposes of the aggregation of public service pensions, direct a paying authority—
(*a*) to reduce the annualised amount of a public service pension payable by the paying authority to a pensioner by the total amount of the reduction that applies in relation to the pensioner under*section 2*F24[or*2A]*in respect of all public service pensions payable to him or her, or
(*b*) not to reduce the annualised amount of a public service pension payable by the paying authority to a pensioner in accordance with*section 2*F24[or*2A]*.]
(2) Where the amount of any reduction in a public service pension under *section 2* F25[or*2A]* has not been duly paid or disposed of in accordance with a direction of the Minister under *subsection (1)*, the Minister may recover the amount from the paying authority concerned as a simple contract debt in any court of competent jurisdiction.
(3) If a paying authority, having failed or refused to pay or dispose of reductions of public service pensions under *section 2* F25[or*2A]* in accordance with a direction of the Minister under *subsection (1)*, does not do so within 28 days after the service by post by the Minister of a notice on the authority requiring it to do so, the High Court may, on an application made to the Court by the Minister, make an order directing the authority to remit the reductions to the Minister within such time as may be specified in the order.
(4) An order of the High Court under *subsection (3)* may contain such terms and conditions (if any) as to the payment of costs as the Court considers appropriate.
##### 5. No power to pay public service pension other than in accordance with *section 2*.
**5**.— (1) Where the amount of a public service pension is reduced by *section 2*—
##### 5. **No power to pay public service pension other than in accordance with section 2.**
**5**.— (1) Where the amount of a public service pension is reduced by *section 2* F26[or*2A]*—
(*a*) a pensioner is not entitled to receive an amount of public service pension greater than the amount so reduced, and
(*b*) no paying authority is entitled to pay an amount of public service pension to the pensioner greater than the amount so reduced.
(2) If a paying authority pays to a pensioner an amount of public service pension greater than the amount reduced under *section 2*, then—
(*b*) F27[subject to a direction given by the Minister under*section 4(1)*for the purposes of the aggregation of public service pensions,] no paying authority is entitled to pay an amount of public service pension to the pensioner greater than the amount so reduced.
(2) F28[Subject to a direction given by the Minister under*section 4(1)*for the purposes of the aggregation of public service pensions, if a paying authority pays to a pensioner] an amount of public service pension greater than the amount reduced under *section 2* F26[or*2A]*, then—
(*a*) the pensioner shall have no legal entitlement to the overpayment, and
@@ -179,17 +298,43 @@
(4) Where an overpayment of an amount to which *subsection (2)* relates has not been recovered by the paying authority concerned, the Minister may direct in writing that authority to recover, by a specified date, the amount in accordance with *subsection (2)(b)* and, where that authority fails or refuses to so recover the amount, the Minister may deduct the amount from any grant or vote, or other payment, to that authority out of moneys provided directly or indirectly by the Oireachtas or from the Central Fund or the growing produce of that Fund.
##### 6. Exemption, etc., from operation of *section 2* in certain circumstances.
**6**.— Where the Minister is satisfied that exceptional circumstances exist (because of some particular aspect or condition relating to the public service pension or the public service pension scheme concerned, including the funding of that pension or scheme) in respect of a particular class or group of pensioners and those circumstances materially distinguish that class or group from other classes or groups of pensioners to which *section 2* applies, then, the Minister, if he or she considers it to be just and equitable in all the circumstances to do so, may by direction—
##### 6. **Exemption, etc., from operation of section 2 in certain circumstances.**
**6**.— Where the Minister is satisfied that exceptional circumstances exist (because of some particular aspect or condition relating to the public service pension or the public service pension scheme concerned, including the funding of that pension or scheme) in respect of a particular class or group of pensioners and those circumstances materially distinguish that class or group from other classes or groups of pensioners to which *section 2* F29[or*2A]* applies, then, the Minister, if he or she considers it to be just and equitable in all the circumstances to do so, may by direction—
(*a*) exempt that class or group from the operation of *section 2*, either entirely or to such extent as the Minister considers appropriate, or
(*b*) modify the operation of *section 2* to reduce their public service pensions in such manner as the Minister thinks fit, having regard to the nature and degree of the financial burden that would otherwise be borne by that class or group,
(*b*) modify the operation of *section 2* F29[or*2A]* to reduce their public service pensions in such manner as the Minister thinks fit, having regard to the nature and degree of the financial burden that would otherwise be borne by that class or group,
and this Act, and any regulations made under this Act, shall be read subject to any such direction.
##### 7. Amendment of section 2 of Act of 2009.
##### 6A. **F30[Duty to give information, etc.**
**6A.**—(1) A pensioner shall, in relation to himself or herself, provide to a paying authority such information as is necessary for the purposes of the aggregation of public service pensions in relation to that pensioner.
(2) Any person, other than a pensioner, who is in receipt (whether in respect of himself, herself or otherwise) of a public service pension, or a part thereof, payable to the pensioner shall provide to a paying authority such information as is necessary for the purposes of the aggregation of public service pensions in relation to that pensioner.
(3) A paying authority may transfer to the Minister or any other paying authority such information that is provided to the paying authority under*subsection (1)*or*(2)*—
(*a*) as the paying authority considers necessary,
(*b*) as may be requested by the Minister, or
(*c*) as may be requested by that other paying authority,
for the purposes of the aggregation of public service pensions in relation to the pensioner concerned.]
##### 6B. **F31[Use of Personal Public Service Number (PPSN).**
**6B**.—(1) A pensioner shall, in relation to a public service pension, supply his or her personal public service number to the paying authority concerned.
(2) A person, other than a pensioner, who is in receipt (whether in respect of himself, herself or otherwise) of a public service pension, or a part thereof, payable to the pensioner shall, in relation to the public service pension, supply the personal public service number of the pensioner to the paying authority concerned.
(3) A paying authority may use the personal public service number of a pensioner as a unique identifier to record information in respect of a public service pension payable to the pensioner and, whenever it transfers information in relation to that pensioner to the Minister or another paying authority, it may use that number which shall, where appropriate, be deemed to have been supplied under*subsection (1)*or*(2)*, as the case may be.
(4) In this section "personal public service number", in relation to a pensioner, has the meaning it has insection 262of theSocial Welfare Consolidation Act 2005.]
##### 7. **Amendment of section 2 of Act of 2009.**
**7**.— (1) Section 2 of the Act of 2009 is amended by the insertion of the following subsection after subsection (2):
@@ -203,7 +348,7 @@
(2) The reference in Table 1 to section 2 of the Act of 2009 to “Minister” shall be construed as being, and always to have been, a reference to a Minister of the Government.
##### 8. Amendment of section 3 of Act of 2009.
##### 8. **Amendment of section 3 of Act of 2009.**
**8**.— Section 3 of the Act of 2009 is amended—
@@ -227,7 +372,7 @@
‘preserved pension age’, in relation to a preserved benefit in a public service pension scheme, means the age of the public servant or former public servant concerned at which the preserved benefit becomes payable to him or her under the scheme.”.
##### 9. Amendment of Act of 2009.
##### 9. **Amendment of Act of 2009.**
**9**.— The Act of 2009 is amended by the insertion of the following section after section 9:
@@ -235,39 +380,37 @@
9A.— The direction given by the Minister under section 6 in respect of a particular class or group of public servants to whom Table 2 to section 2 applies shall apply only in relation to the remuneration payable to that class or group and shall not apply for the purposes of calculating the pension entitlements (including an entitlement to a lump sum and an entitlement to periodic payments of pension or other benefits) of members of that class or group at any time after the date specified in an order made under section 3(1)(*b*)(ii).”.
##### 10. Annual review and report to Houses of the Oireachtas.
**10**.— Before 30 June in 2012 and every year after 2012, the Minister shall—
(*a*) carry out a review of the operation, effectiveness and impact of this Act (other than *section 13*), having regard to the overall economic conditions in the State and national competitiveness,
(*b*) consider whether or not any of the provisions of this Act (other than *section 13*) continue to be necessary having regard to the purposes of this Act, the revenues of the State and State commitments in respect of public service pensions,
(*c*) make such findings as he or she thinks appropriate consequent on the review and consideration, and
(*d*) cause a written report of his or her findings resulting from the review and consideration to be prepared and laid before each House of the Oireachtas.
##### 11. Regulations.
##### 10. **Annual review and report to Houses of the Oireachtas.**
**10**.— F32[…]
##### 11. **Regulations.**
**11**.— (1) The Minister may make regulations for the purposes of this Act or in consequence of any of its provisions or for the purpose of enabling any provision to have full effect.
(2) Without prejudice to the generality of *subsection (1)*, the Minister may make regulations for the purposes of the calculation, making, collection, disposal and recovery of the reductions of public service pensions under *section 2*.
(2) Without prejudice to the generality of *subsection (1)*, the Minister may make regulations for the purposes of the calculation, making, collection, disposal and recovery of the reductions of public service pensions under *section 2* F33[or*2A]*.
(3) Regulations made by the Minister under this section may contain such incidental, supplementary and consequential provisions as appear to the Minister to be necessary or expedient for the purposes of the regulations.
(4) Regulations under this section shall be laid before each House of the Oireachtas as soon as may be after they are made and if a resolution annulling the regulations is passed by either such House within the next 21 days on which that House has sat after the regulations are laid before it, the regulations shall be annulled accordingly but without prejudice to the validity of anything previously done under the regulations.
##### 12. Removal of doubts.
**12**.— Where a doubt, question or dispute arises in the operation of this Act in respect of whether a person is or is not a person whose public service pension is subject to *section 2*, then such doubt, question or dispute shall—
##### 12. **Removal of doubts.**
**F34[12**.—(1)*Subsection (2)*applies where a doubt, question or dispute arises in the operation of this Act in respect of—
(*a*) whether a person is or is not a person whose public service pension is subject to*section 2*F35[or*2A]*, or
(*b*) a case in which*section 2*F35[or*2A]*applies to a public service pension, the manner in which it so applies, including in circumstances where a pension adjustment order has been made in relation to the public service pension.
(2) The doubt, question or dispute concerned shall—
(*a*) be submitted to the Minister by the paying authority in relation to the public service pension concerned, and
(*b*) be determined by the Minister after consulting such persons (if any) as the Minister considers appropriate in the circumstances,
and the determination of the doubt, question or dispute by the Minister shall be final.
##### 13. Amendment of National Minimum Wage Act 2000.
and the determination of the doubt, question or dispute by the Minister shall be final.]
##### 13. **Amendment of National Minimum Wage Act 2000.**
**13**.— The National Minimum Wage Act 2000 is amended—
@@ -317,52 +460,7 @@
(iv) the substitution, in subsection (7), of “section 11(4)” for “section 11(1)”.
##### 14. Short title.
##### 14. **Short title.**
**14**.— This Act may be cited as the Financial Emergency Measures in the Public Interest Act 2010.
## SCHEDULE Bodies to which the definition of “public service body” does not apply
1. Any body corporate established by Act of Parliament before 6 December 1922 that, upon its establishment, was of a commercial character.
2. Dublin Airport Authority, public limited company.
3. Cork Airport Authority, public limited company.
4. Shannon Airport Authority, public limited company.
5. Bord Gáis Éireann.
6. Bord na gCon.
7. Bord na Móna.
8. Córas Iompair Éireann.
9. Coillte Teoranta.
10. Electricity Supply Board.
11. Eirgrid.
12. A harbour authority within the meaning of the Harbours Act 1946 or company to which *section 7* of the Harbours Act 1996 relates.
13. Horse Racing Ireland.
14. Irish National Stud Company Limited.
15. Irish Aviation Authority.
16. An Post.
17. An Post National Lottery Company.
18. Radio Teilifís Éireann.
19. Railway Procurement Agency.
20. Teilifís na Gaeilge.
21. Voluntary Health Insurance Board.
22. A subsidiary of a body to which this Schedule relates, including a subsidiary of any such subsidiary.
2010-12-22
Financial Emergency Measures in the Public Interest Act 2010 — vers
original version
Text at this date