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Public Service Pensions (Single Scheme and other Provisions) Act 2012

Type Act

Publication 2012-07-28

Last updated 2024-08-19

State In force

Source Irish Statute Book

articles 74

Reform history JSON API

PART 1 Preliminary and General

1. Short title, commencement and collective citations.

1.— (1) This Act may be cited as the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.

(2) Section 3 and Part 2 (other than subsections (6)and (7) of section 52) and sections 68 (other than paragraph (a) in so far as it inserts a definition of “pension adjustment order”),69 (other than in so far as it inserts subsection (1B) into section 2 of the Financial Emergency Measures in the Public Interest Act 2010), 70 and 71 come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

(3) The Court Officers Acts 1926 to 2008 and sections 63 and 64 may be cited together as the Court Officers Acts 1926 to 2012.

(4) The Courts (Supplemental Provisions) Acts 1961 to 2008 and sections 65 and 66may be cited together as the Courts (Supplemental Provisions) Acts 1961 to 2012.

2. Definition (Parts 1 and 2).

2.— In this Part and Part 2 “Minister” means the Minister for Public Expenditure and Reform.

3. Repeals.

3.— The following provisions are repealed:

(a) section 5 of the Presidential Establishment Act 1938;

(b) sections 46(6) and 57(2) of the Courts (Supplemental Provisions) Act 1961;

4. Expenses.

4.— The expenses incurred by the Minister in the administration of this Act shall be paid out of moneys provided by the Oireachtas.

PART 2 Public Service Pensions

Chapter 1

5. Interpretation (Part 2).

5.— (1) In this Part and the Schedule—

“adoption order” means an order for the adoption of a child made—

(a) before the establishment day for the Adoption Authority of Ireland, by An Bord Uchtála under the Adoption Acts 1952 to 1998, or

(b) on or after the establishment day for the Adoption Authority of Ireland, by that Authority under the Adoption Act 2010;

“calculation of benefits sections” means sections 18 to 30 or any of those sections;

“child” means a child or step-child or lawfully adopted child of a deceased member, where the child—

(a) has not attained the age of 16 years,

(b) has attained the age of 16 years but has not attained the age of 22 years and—

(i) is receiving full-time educational or vocational instruction, or

(ii) is undergoing full-time instruction or training by any person for any vocation, profession or trade,

(c) is permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and who, when his or her permanent incapacity first occurred, was a person to whom paragraph (a) or (b) related;

“children’s pension” has the meaning given in section 35;

“civil partner” means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

“Civil Service” means the Civil Service of the Government and the Civil Service of the State;

“consumer price index” means the Consumer Price Index (All Items) published by the Central Statistics Office or any equivalent index published from time to time by that Office;

“contributory State Pension” means the State Pension (Contributory) payable under the Social Welfare Acts;

“death gratuity”, except in the expression “preserved death gratuity”, means a gratuity payable in accordance with section 30;

“deceased member” has the meaning given in section 33;

“designated office holder” has the meaning given in section 25;

“former Scheme member” means a former public servant who—

(a) is entitled to or is in receipt of retirement benefits under the Scheme by virtue of his or her service as a public servant, or

(b) is entitled to claim at some future date retirement benefits under the Scheme by virtue of his or her previous service as a public servant;

“fully insured for social welfare purposes” means holding an office or employment in respect of which the person concerned is an employed contributor within the meaning of section 12(1) of the Social Welfare Consolidation Act 2005—

(a) who is liable for an employment contribution payable at the rate specified in section 13(2) of that Act, not being a person to whom article 81, 82, 83 or 88 of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996) applies, or

(b) to whom article 87 of those Regulations applies;

“lawfully adopted child” means, subject to subsection (2), a child adopted by a Scheme member or former Scheme member (whether alone or jointly with any other person) either in pursuance of an adoption order or in accordance with the law of a country or territory other than the State and recognised by the law of the State as valid and includes, in relation to a deceased member, a child who had been—

(a) in the custody of the deceased member,

(b) in the custody of the spouse or civil partner of the deceased member, or

(i) the deceased member or, before the death of the deceased member, his or her spouse or civil partner had duly applied to adopt the child, and

(ii) before the adoption procedure is completed the Scheme member or former Scheme member dies and the child is subsequently adopted by the deceased member’s spouse or civil partner;

“lump sum” means an amount, other than a pension, calculated in accordance with this Part and due as a consequence of the retirement, resignation or death of the Scheme member or former Scheme member or where he or she otherwise ceases to be a pensionable public servant;

“net pensionable remuneration”, in relation to a Scheme member, means an amount by which the pensionable remuneration of such Scheme member in respect of a pay period or series of pay periods exceeds twice the maximum personal rate of contributory State Pension payable from time to time to a person who has no adult dependant or child dependant;

“normal pension age” shall be read in accordance with section 14;

“normal retirement age” has the meaning given in section 13;

“operative date” means the date the Scheme comes into operation pursuant to section 1 (2);

“pension” means the benefit or benefits, other than any lump sum, payable periodically—

(a) to a person, in respect of his or her service as a pensionable public servant, as a consequence of his or her retirement, discharge, resignation, or otherwise ceasing or having ceased to be a pensionable public servant, or

(b) in respect of such service, to another person as a consequence of death or otherwise,

but does not include payments, or so much of any payment, paid solely in respect of any injury caused as a result of such service;

“pensionable position” means a position, post or office, other than—

(a) as a member of a local authority (being a local authority within the meaning of the Local Government Act 2001), or

(b) as Judge Advocate-General appointed pursuant to section 15 of the Defence Act 1954,

in a public service body which is declared in the conditions of service attaching to the position, post or office to be a pensionable position for the purposes of the Scheme or which is stated in a written offer of appointment to the position, office or post to be a pensionable position for the purposes of the Scheme;

“pensionable public servant” means a public servant who—

(a) is employed in a pensionable post by a public service body, or

(b) holds a pensionable office or other pensionable position in a public service body;

“pensionable remuneration”, in relation to a Scheme member and in respect of a pay period or a series of pay periods, means—

(a) basic pay (excluding overtime),

(b) allowances to which section 11 relates, and

due to the Scheme member in respect of that pay period or series of pay periods expressed on a full-time basis;

“pre-existing public service pension scheme” means an occupational pension scheme or pension arrangement, by whatever name called, for any part of the public service—

(a) provided for by or under—

(i) the Superannuation Acts, or

(ii) any other enactment (other than this Act) or administrative measure for the like purpose and to the like effect as the Superannuation Acts and of either general or limited application,

(b) made by a relevant Minister or which has been approved or requires the approval or consent, however expressed, of either or both a relevant Minister and the Minister,

but does not include the Scheme or a scheme or arrangement in respect of a body specified or referred to in the Schedule;

“prescribed”, except in sections 22and23, means prescribed by regulations made under section 8;

“preserved lump sum” has the meaning given in section 28;

“preserved pension” has the meaning given in section 28;

“public servant” means—

(a) a person who is employed by, or who holds any office or other position in, a public service body,

(b) a member of the Oireachtas,

(d) the Comptroller and Auditor General,

(e) the holder of a qualifying office, or

(f) any other person to whom the calculation of benefits sections relate;

“public service body” means—

(a) the Civil Service,

(b) the Garda Síochána,

(d) a local authority for the purposes of the Local Government Act 2001,

(e) the Health Service Executive,

F1[(f) an education and training board,]

(g) subject to section 6 (1), the Central Bank of Ireland,

(h) any other body (other than a body specified or referred to in the Schedule) established—

(i) by or under an enactment (other than the Companies Acts), or

(ii) under the Companies Acts in pursuance of powers conferred by or under another enactment, and financed wholly or partly by means of money provided, or loans made or guaranteed, by a Minister of the Government or the issue of shares held by or on behalf of a Minister of the Government,

in respect of which a pre-existing public service pension scheme exists or applies or may be made,

(i) any other body (other than a body specified or referred to in the Schedule) that is wholly or partly funded directly or indirectly out of monies provided by the Oireachtas or from the Central Fund or the growing produce of that Fund and in respect of which a pre-existing public service pension scheme exists or applies or may be made,

(j) any subsidiary of, or company controlled (within the meaning given by section 10 of the Taxes Consolidation Act 1997) by, a body to which paragraph (d), (e) or (h) relates and in respect of which a pre-existing public service pension scheme exists or applies or may be made,

and a reference to “public service” shall be read accordingly;

“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—

(a) a ministerial office within the meaning of that section (as amended by the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act 1973), or

(b) a secretarial office within the meaning of that section (as amended by the Oireachtas (Allowances to Members) and Ministerial, Parliamentary and Judicial Offices (Amendment) Act 1983 and the Ministerial, Parliamentary and Judicial Offices and Oireachtas Members (Miscellaneous Provisions) Act 2001),

and a reference to “qualifying office holder” shall be read accordingly;

“referable amounts”, in relation to each calendar year or part of a calendar year and without prejudice to section 18, shall be read in accordance with section 19, 20, 21, 22, 23, 24, 25 or 26 as appropriate in the circumstances;

“registered medical practitioner” means—

(a) a person whose name is for the time being entered in the register of medical practitioners established under section 43 of the Medical Practitioners Act 2007, or

(b) in the case of a person ordinarily resident outside the State, a person who is entitled to practise medicine under the law of the place where the person so practises;

“relevant authority” means the Minister, or—

(a) such other Minister of the Government or such public service body as the Minister may prescribe under section 8 (1) (b) in relation to all or any part of the public service, or

(b) any body corporate as the Minister may prescribe under section 8 (1) (b) in relation to all or any part of the public service;

“relevant Minister”, in relation to a pre-existing public service pension scheme, means the Minister or Ministers of the Government responsible for the making or approval of, or the giving of consent to, such a scheme;

“retirement”, other than retirement under section 20, 27 or 29, means ceasing to hold a pensionable position in a public service body, having reached normal pension age or, for a person in receipt of or eligible to receive retirement benefits under section 26, upon such person attaining either or both the age and maximum service limit (however expressed) at which he or she could retire or is required to be retired or discharged;

“Scheme” has the meaning given in section 9;

“Scheme member” has the meaning given in section 10;

F2["specified fast accrual member" means a person to whomsection 26(1)applies who—

(a) immediately before the date of coming into operation of section 31 of the Courts, Civil Law, Criminal Law and Superannuation (Miscellaneous Provisions) Act 2024, is in a pensionable position that requires the person to retire upon attaining the age of 60 years or before that age, or

(b) becomes a pensionable public servant on or after the date referred to inparagraph (a);]

“subsidiary” means a subsidiary within the meaning of the Companies Acts;

“Superannuation Acts” means—

(a) Superannuation Acts 1834 to 1963,

(b) Teachers’ Superannuation Acts 1928 and 1990,

(d) Courts of Justice and Court Officers (Superannuation) Act 1961,

(e) Pensions (Increase) Act 1964,

(f) Pensions (Abatement) Act 1965,

(g) Local Government (Superannuation) Act 1980,

(h) Superannuation and Pensions Act 1976, and

(i) Public Service Superannuation (Miscellaneous Provisions) Act 2004;

“survivor’s pension” has the meaning given in section 33;

“vesting period” means 24 months’ service as a Scheme member.

(2) A reference in this Act, however expressed, to foreign adoptions recognised by the State shall be read as a reference to—

(a) intercountry adoptions effected outside the State and recognised under the Adoption Act 2010, and

(b) any other adoptions recognised by the State which are not intercountry adoptions so recognised,

and section 156(2) of the Adoption Act 2010 in its application to this Act shall be read accordingly.

(3) For the purposes of this Act “cohabitant” has the meaning assigned in subsection (1) of section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and, in determining whether or not 2 persons are cohabitants, regard shall be had to the circumstances that a court has to have regard to under subsection (2) of that section.

6. Application (Part 2).

6.— (1) This Part shall only apply to the Central Bank of Ireland—

(a) to the extent provided for in a consent, given in writing to the Minister by the Governor of that Bank, and

(b) with the consent, given in writing to the Minister by the Minister for Finance, to the application of this Part to the extent provided for in the consent given under paragraph (a).

(2) Chapter 2 does not apply to pre-existing public service pension schemes.

7. Application of certain enactments, etc., restricted.

7.— (1) Other than in accordance with section 15, no provision of a pre-existing public service pension scheme shall apply or be applied in respect of the service of a public servant to which the Scheme relates and, accordingly—

(a) the Superannuation Acts,

(b) in respect of service in the Central Bank of Ireland and subject to section 6 (1), the enactments relating to pensions and other benefits for the like purpose and to the like effect as the Superannuation Acts, and

(c) any other enactment or administrative measure for the like purpose and to the like effect as the Superannuation Acts and of either general or limited application,

shall be read subject to this subsection.

(2) Nothing in subsection (1)shall be read as limiting or restricting the performance of any function (including the making or amendment of a superannuation scheme or arrangement) in respect of the service of members of a pre-existing public service pension scheme.

8. Regulations (Part 2).

8.— (1) The Minister may make regulations—

(a) for any purpose in relation to which regulations are provided for in this Part,

(b) prescribing—

(i) any other Minister of the Government or a public service body, or

(ii) any body corporate,

to be a relevant authority for the purposes of this Act in relation to all or any part of the public service,

(c) prescribing a position in a public service body for the purposes of it being a designated office in respect of a designated office holder,

(d) providing for any matter or thing referred to in this Part as prescribed or to be prescribed,

(e) providing for appeals by a Scheme member or former Scheme member, or by any other person who is or claims to be a beneficiary under the Scheme, who is aggrieved by—

(i) the failure or refusal of the relevant authority concerned to pay to him or her some or all of any benefit under the Scheme to which he or she alleges an entitlement,

(ii) the amount of any benefit paid or payable to him or her, or

(iii) any act or omission by a relevant authority which it is alleged affects any benefit to which subparagraph (i) or (ii) relates or may affect any entitlement to such a benefit at a future date,

and

(f) generally for the purposes of this Part or for the purpose of enabling any provision of this Part to have full effect.

(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for any of the following:

(a) a review of the Scheme;

(b) matters supplementary to appeals including—

(i) the manner and form in which notices and notifications relevant to an appeal are to be made,

(ii) particulars to be supplied by an appellant,

(iii) the person or class of persons by whom the determination of appeals, or any class of appeals, is to be made, and

(iv) time limits within which appeals are to be made, supplementary information or documents are to be submitted or appeals are to be determined and circumstances when those time limits may be extended;

(d) enhanced terms in the case of death in service;

(e) where a Scheme member is or has been in receipt of benefits under Part 2 (which relates to social insurance) of the Social Welfare Consolidation Act 2005 in respect of periods relating to one or more of the following:

(i) incapacity for work;

(ii) maternity;

(iii) health and safety;

(iv) adoption;

(v) occupational injuries;

F3[(vi) parent’s benefit;

(vii) paternity benefit;

(viii) such other benefits under that Part as may be prescribed underparagraph (ea);]

the inclusion of certain money amounts as referable amounts for the purpose of the calculation of benefits sections that would, in the opinion of the Minister, be appropriate having regard to some or all of any shortfall in pensionable remuneration of the member during the period of receipt of such benefit by him or her under the Social Welfare Consolidation Act 2005;

F3[(ea) where a Scheme member is or has been in receipt of a benefit under the Social Welfare Consolidation Act 2005 other than a benefit referred to inparagraph (e), the inclusion of certain money amounts as referable amounts for the purpose of the calculation of benefits sections that would, in the opinion of the Minister after consultation with the Minister for Social Protection, be appropriate having regard to some or all of any shortfall in pensionable remuneration of the member during the period of receipt of such benefit by him or her under the Social Welfare Consolidation Act 2005;]

(f) the inclusion of certain money amounts as referable amounts for the purposes of the calculation of benefits sections, including but not limited to transfer arrangements.

(3) Where a provision of this Part requires or authorises the Minister to make regulations, such regulations—

(a) may make different provision for different circumstances or cases, classes or types, and

(b) may contain such incidental, consequential or supplemental provisions,

as the Minister considers necessary or expedient for the purposes of this Part.

(4) Every regulation made under this Part shall be laid by the Minister before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House sits after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

Chapter 2

9. Scheme and membership.

9.— (1) There is established a scheme, to be known as the Single Public Service Pension Scheme (in this Part referred to as the “Scheme”) whose terms and conditions are provided for by or under this Part.

(2) The Scheme applies to public servants other than the following—

(a) persons who are not Scheme members by virtue of section 10,

(b) any person who has not attained the age of 16 years,

(c) except in respect of a Scheme member to whom section 20, 21 or 24 relates, any person after he or she attains the following:

(i) subject to subparagraph (ii), the age of 70 years;

(ii) where an age later than the age of 70 years is provided for by order under section 13, such later age.

10. Scheme member, etc.

10.— (1) Subject to subsections (2) to (5), in this Part “Scheme member” means a person who is not serving in a public service body as a pensionable public servant on the day immediately preceding the operative date but becomes a pensionable public servant on or after such date.

(2) Where—

(a) on the day immediately preceding the operative date a pensionable public servant—

(i) stands seconded from the public service to a body not in the public service (whether or not within the State), or

(ii) is absent on leave with or without pay from the public service,

and

(b) that pensionable public servant is entitled to resume his or her office or position or another office or position within the public service,

then that pensionable public servant shall not be a Scheme member on such resumption within the public service on or after the operative date and, accordingly, the provisions applicable in respect of his or her pensionable public service shall apply in the same manner as those provisions would have applied to such a pensionable public servant if he or she had been serving in the public service on the day immediately preceding the operative date.

(3) Where—

(a) a person duly receives a written offer of appointment as a pensionable public servant before the operative date and takes up that offer on or after that date,

(b) subject to section 48, a person was serving in a public service body as a pensionable public servant before the operative date and left the relevant office or position but, subsequently, takes up appointment as a pensionable public servant—

(i) under the same contract of employment as he or she had been so serving under, or

(ii) within 26 weeks after his or her last day of service before that date,

and where—

(I) but for this subsection, the person concerned would be a Scheme member, and

(II) where paragraph (a) applies, the terms of the offer of appointment would be contravened if subsection (1) were to apply,

then the person shall not be a Scheme member and the provisions applicable in respect of his or her pensionable public service shall apply in the same manner as those provisions would have applied to that person if he or she had been serving in the public service on the day immediately preceding the operative date.

(4) Where at any time before the operative date a person was a member of the Oireachtas or the European Parliament or was a holder of a qualifying office but was not such a member or holder on the operative date, then, subject to section 48, such person shall not be regarded as a Scheme member for the purposes of any superannuation benefit payable in respect of any subsequent membership of the Oireachtas or the European Parliament or the holding of any qualifying office.

(5) Where on or after the operative date a pensionable public servant who is not a Scheme member ceases to serve in a public service body, then, subject to section 48, that person shall, if he or she subsequently takes up a pensionable office or position within the public service, be regarded as a Scheme member in respect of such subsequent service unless he or she takes up appointment—

(a) under the same contract of employment, or

(b) as a public servant no later than 26 weeks following the last day of service prior to cessation.

11.— (1) For the purposes of this Part, where at any time before or after the operative date the Minister determined or determines in writing that—

(a) any allowance, emolument or premium payment or its equivalent granted on a permanent basis before the operative date to persons in particular posts or kinds of employment is to be treated as permanent pensionable remuneration, or

(b) any allowance, emolument or premium payment or its equivalent not granted on a permanent basis before the operative date is to be treated in whole or in part as pensionable remuneration,

then they are to be so treated for the purposes of pensionable remuneration.

(2) An allowance, emolument or premium payment, other than one to which subsection (1) relates, shall only be treated as pensionable remuneration if each of the following conditions are met, as determined by the Minister:

(a) it is permanent in nature;

(b) it is subject to contributions under Chapter 2;

(3) Where any allowance, emolument or premium payment is not pensionable it shall not be subject to contributions under Chapter 2.

(4) The Minister may in writing reverse, amend, adjust or otherwise change a determination to which this section relates but any such reversal, amendment, adjustment or change shall not affect rights accrued in respect of previous contributions made under Chapter 2 .

12. Pension benefits to be paid to Scheme members or former Scheme members.

12.— A person who is or was a member of the Scheme shall not be paid a pension and no entitlement shall exist—

(a) to retire or receive a pension or lump sum at a particular age or following a particular length of service, or

(b) to remain in service beyond a particular age,

other than under this Chapter, to or in respect of service to which a pension under the Scheme relates.

13. Normal retirement age.

13.— (1) Except where otherwise expressly provided for by this Chapter or referred to in subsection (2), (3) or (4), a Scheme member may retire from being a public servant upon attaining—

(a) the age of 66 years, or

(b) the age at which from time to time a person—

(i) is entitled or eligible, or

(ii) would be so entitled or eligible had he or she met the non-age related qualifying criteria,

to receive a contributory State Pension,

whichever last occurs (in this Part referred to as the “normal retirement age”).

(2) A public servant to whom subsection (1) applies, other than a person in respect of any service as a public servant to which section 20, 21, 24 or 26 relates, shall retire from being a public servant at the latest upon attaining the age of 70 years or such later age as may be determined by the Minister by order.

(3) Where before the commencement of this Part there existed a statutory power, exercisable by a Minister of the Government or other body, to provide for either or both an age and a maximum service limit (however expressed) at which any class or classes of public servants could or is required to retire or be retired or discharged and which could differ from the general retirement age applicable to public servants who are not new entrants for the purposes of the Public Service Superannuation (Miscellaneous Provisions) Act 2004, then such Minister of the Government (unless he or she is the Minister) or other body may only exercise that power following consultation with the Minister.

(4) In the case of a Scheme member who is an employee, other than a person who holds a whole-time post, of a local authority which is a fire authority under the Fire Services Act 1981 and—

(a) whose duties include attendance at fires, and

(b) whose conditions of service require him or her to retire upon attaining the age of 55 years F4[or where a higher age is specified by regulations under section 158 (1)(ba) of the Local Government Act 2001, that age],

the normal retirement age for such person shall be determined in accordance with those conditions.

14. Normal pension age.

14.— (1) A Scheme member or former Scheme member attains normal pension age when he or she has—

(a) completed the vesting period, and

(b) attained the normal retirement age,

and shall accordingly be eligible to receive retirement benefits under this Chapter.

(2) Subsection (1) does not apply to a person—

(a) in respect of any service as a public servant to which section 20 applies,

(b) in respect of any service as a public servant to which section 26(1) relates, except if that public servant leaves, or is retired, discharged or dismissed from, the public service body concerned before reaching pensionable age as construed and read in accordance with section 1(1)(a) of the Superannuation (Prison Officers) Act 1919 (inserted by section 5 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) or section 10 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004, as the case may be, or

15. Application of certain provisions in Acts relating to pre-existing public service pension schemes.

15.— (1) Where any statutory provision directly relating to and solely for the purposes of one or more than one pre-existing public service pension scheme makes provision for any matter not provided for by the Scheme and that matter is not inconsistent with the Scheme, then the Minister may by regulations apply, with or without modification, that provision to the Scheme to deal with corresponding matters or circumstances.

(2) In making regulations under subsection (1), the Minister may provide that the provisions concerned apply only to a class or classes of members of the Scheme but only if in so doing it is not inconsistent with the Scheme.

(3) A draft of any regulations proposed to be made by the Minister under subsection (1) shall be laid before each House of the Oireachtas and the regulations shall not be made until a motion approving of the draft has been passed by each such House.

16. Contributions to Scheme, etc.

16.— (1) Every Scheme member shall pay the appropriate contribution provided for by or under this Part as and from the date of commencement of his or her membership of the Scheme.

(2) In respect of Scheme members to whom section 19 relates, the rate of contribution shall comprise 3.5 per cent of net pensionable remuneration together with 3 per cent of pensionable remuneration—

(a) to be calculated on the basis of each calendar year, or part of such year, that the person concerned is or was a Scheme member, and

(b) where in respect of any such period referred to in paragraph (a) that that person was not working on a full-time basis, as adjusted by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis.

(3) The rate of contribution for a Scheme member to whom a section referred to in column 1 of the Table to this subsection relates is the contribution rate (if any) in column 2 of that Table expressed as a percentage of net pensionable remuneration opposite the reference to that section, together with the contribution rate in column 3 of that Table expressed as a percentage of pensionable remuneration opposite the reference to that section—

(a) to be calculated on the basis of each calendar year, or part of such year, that the person concerned is or was a Scheme member, and

TABLE:

Rates of contribution

(4) Where a public service body is financed wholly or mainly from sources other than directly or indirectly out of the Central Fund or the growing produce of that Fund, the Minister may require the public service body, or the relevant authority concerned where that body is not the relevant authority, to make a contribution to the Scheme of such percentage of pensionable remuneration of each scheme member concerned that—

(a) subject to paragraph (b), in the Minister’s opinion represents the actuarially determined cost of providing for the benefits concerned after taking account of the individual Scheme member’s contributions, and

(b) does not exceed, by a multiple of 3, the individual Scheme member’s contributions.

(5) Subject to subsection (9), all contributions made under this section shall—

(a) be paid in such manner to, and

(b) be collected and disposed of for the benefit of the Exchequer by,

a relevant authority in such manner as the Minister may direct.

(6) Where the contributions made under this section have not been duly disposed of by the Scheme member or relevant authority concerned in accordance with a direction of the Minister under subsection (5), the Minister may recover the amount from that member or authority as a simple contract debt in any court of competent jurisdiction.

(7) If a relevant authority to whom subsection (5) relates fails or refuses to collect or dispose of contributions in accordance with a direction of the Minister under subsection (5) within 28 days after the service by post by the Minister of a notice on the relevant authority concerned requiring it to do so, the High Court may, on an application made to it by the Minister—

(a) make an order directing the authority to dispose of the contributions for the benefit of the Exchequer—

(i) in accordance with the direction of the Minister, or

(ii) as the Court otherwise directs,

within such time as may be specified in the order, and

(b) in relation to any shortfall in the amounts collected due to any refusal or failure of the authority to collect the contributions concerned, make an order directing the authority to make good that shortfall in such manner and at such time or times as the Court directs.

(8) An order of the High Court under subsection (7) may contain such terms and conditions (if any) as to the payment of costs as the Court considers appropriate.

(9) Where this Part has been applied to the Central Bank of Ireland in accordance with section 6, then—

(a) contributions made under this section in respect of Scheme members who are employed by, or hold any office or other position in the Central Bank of Ireland shall be dealt with in such manner so as to ensure that those contributions are only available for the purposes of the payment of any pension or lump sum to or in respect of the service with the Central Bank of Ireland by such Scheme members, and

(b) the Central Bank of Ireland shall not be liable for any pension or lump sum in respect of any employment by, or holding of any office or other position in, a public service body other than the Central Bank of Ireland.

17. Return of contributions in certain cases.

17.— (1) Where a Scheme member or former Scheme member has completed less than the vesting period and whose membership ceases otherwise than on medical grounds or death, his or her contributions shall be returned to him or her less an amount equal to any income tax or other statutory liability by the relevant authority in respect of such contributions and, accordingly, the Scheme member or former Scheme member is, except where subsection (3) applies, not entitled to receive any further benefit under this Chapter in respect of the period of such membership.

(2) Where under section 46 a Scheme member has pensionable remuneration in excess of one full-time employment (or the aggregated equivalent of one full-time employment) his or her contributions in respect of any pensionable remuneration not taken into account in computing referable amounts provided for in the calculation of benefits sections shall be returned to the member less an amount equal to any income tax or other statutory liability by the relevant authority in respect of such contributions.

(3) Where a person—

(a) has had contributions returned to him or her under subsection (1),

(b) is subsequently re-employed as a pensionable public servant within 24 months of ceasing to be a public servant, and

(c) pays such amount to the relevant authority concerned as would, on the date of payment or of the final payment where subsection (4) applies, represent the amount of the contributions paid to him or her with compound interest on such amount at such rate per annum as may be specified by the relevant authority with the approval of the Minister,

then he or she shall be regarded as not having ceased to be a Scheme member and shall have restored to him or her the sum of the referable amounts that he or she had accumulated at the date he or she had ceased to be a Scheme member.

(4) For the purposes of subsection (3), the relevant authority concerned may at its discretion agree to accept payment of the amount concerned in more than one payment.

18. Referable amounts.

18.— In this Part the definition of “referable amounts in respect of each calendar year or part of a calendar year” in section 19, 20, 21, 22, 23, 24, 25 or 26 shall be read as including—

(a) such money as represents the transfer value of certain amounts in respect of service that are transferred from the European Commission, the European Council, the European Parliament, the European Court of Auditors, the European Economic and Social Committee or Eurocontrol and such money shall be accepted on terms approved by the Minister, or

(b) any other money as represents the transfer value of certain amounts that may be accepted on terms approved by the Minister.

19. Calculation of retirement benefits.

19.— (1) Where a person is a Scheme member or former Scheme member, other than one to whom section 20, 21, 22, 23, 24, 25, 26, 27 or 29 relates, and has completed the vesting period and reached the normal pension age, then he or she shall, subject to section 52 and upon application being made to the relevant authority, be eligible on retirement to receive—

(a) an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year for the pension, and

(b) a lump sum payment equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year for the lump sum.

(2) In this section “referable amounts in respect of each calendar year or part of a calendar year”, in relation to a calendar year or part of a calendar year of service, means—

(a) in the case of a pension, an amount calculated at a rate of—

(i) 0.58 per cent of the Scheme member’s pensionable remuneration for that year or part of a year of service that is less than or equal to 3.74 times the value of the contributory State Pension at that time and, in respect of such service, as adjusted when not working on a full-time basis by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis, and

(ii) 1.25 per cent of the Scheme member’s pensionable remuneration for that year or part of a year of service that is greater than 3.74 times the value of the contributory State Pension at that time and, in respect of such service, as adjusted when not working on a full-time basis by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis,

and

(b) in the case of a lump sum payment, an amount calculated at a rate of 3.75 per cent of the Scheme member’s pensionable remuneration for that year or part of a year of service as adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis,

and as adjusted thereafter, until payment of the pension and lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for in section 40.

20. Calculation of retirement benefits — President.

20.— (1) Every person who, having held the office of President of Ireland, ceases to hold that office for any reason other than death shall, subject to section 52 and upon application being made to the relevant authority, be eligible to receive a pension in accordance with this section.

(2) No vesting period shall apply in a case to which this section applies.

(3) The rate of pension under this section shall, at any time, be the equivalent of an annualised amount that is equal to the lesser of—

(a) one-half of the annualised rate at that time of the pensionable remuneration that stands provided for the person holding the office of President, or

(b) the sum of the referable amounts in respect of each calendar year or part of a calendar year which the Scheme member or former Scheme member has accrued.

(4) In subsection (3) “referable amounts in respect of each calendar year or part of a calendar year”, in relation to a calendar year or part of a calendar year of service, means an amount calculated at a rate of 7.14 per cent of the Scheme member’s pensionable remuneration as President until payment of the pension arises in accordance with this Part by reference to such adjustments as may arise as provided for in section 40.

21. Calculation of retirement benefits — qualifying office holders.

21.— (1) A person having completed the vesting period and been the holder of a qualifying office who has attained normal pension age, shall, subject to section 52 and upon application being made to the relevant authority, be eligible to receive a pension as provided for by this section—

(a) if he or she no longer holds a qualifying office, or

(b) if he or she ceases, other than by death, to hold office—

(i) as a qualifying office holder other than as Attorney General, or

(ii) as Attorney General by resigning, by having his or her appointment terminated or by ceasing to carry out duties pursuant to Article 30.5.4° of the Constitution.

(2) Subject to subsection (3), a person to whom subsection (1) relates shall be eligible to receive an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year in a qualifying office, subject to—

(a) a maximum of one-half of the annualised rate at that time of the pensionable remuneration that stands provided for the qualifying office that person last held, or

(b) where, previous to the last qualifying office held, the person had held any other qualifying office for a period aggregating to not less than the vesting period and the pensionable remuneration in respect of such other office would be higher than the pensionable remuneration for the office last held, a maximum of one-half of the annualised rate at that time of the pensionable remuneration that stands provided for that higher remunerated office.

(3) Where a person, immediately before becoming eligible for a pension under this section, is or had previously been Attorney General but is or was a member of either House of the Oireachtas at the same time as being Attorney General, then the person may elect to have the sum of the referable amounts in respect of each calendar year or part of a calendar year as such a member while Attorney General treated instead as part of the referable amounts in respect of each calendar year or part of a calendar year as Attorney General.

(4) Subject to subsection (2), a Scheme member or former Scheme member’s annual pension under this section shall equal the sum of the referable amounts at retirement, as determined under this section.

(5) Pension benefits under this section shall not be payable to a person while that person is a member of either House of the Oireachtas or of the European Parliament or is Attorney General or holds the office of President or is a designated office holder.

(6) Subject to subsection (3), nothing in this section otherwise affects the pension earned as a member of either House of the Oireachtas or as a public servant.

(7) In subsections (2) and (3) “referable amounts in respect of each calendar year or part of a calendar year”, in relation to a calendar year or part of a calendar year of service, means an amount calculated at a rate of 5 per cent of the Scheme member’s pensionable remuneration as a holder of a qualifying office until payment of the pension arises in accordance with this Part by reference to such adjustments as may arise as provided for in section 40.

22. Calculation of retirement benefits — holders of judicial offices.

22.— (1) A person having completed the vesting period and having been a holder of a judicial office shall, subject to section 52, be eligible to receive a pension and a lump sum as provided for by this section if he or she either—

(a) has attained the normal pension age and has ceased to be a holder of a judicial office before reaching the retirement age for such a holder prescribed by law, or

(b) has attained the retirement age for such a holder as so prescribed.

(2) A person who is a Scheme member or former Scheme member to whom subsection (1) relates shall, upon application being made to the relevant authority, be eligible to receive upon his or her retirement—

(a) an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a holder of a judicial office, subject to a maximum equivalent to one-half of the annualised rate at that time of the pensionable remuneration that stands provided for the person concerned at the time he or she ceased to be a holder of a judicial office, and

(b) a lump sum payment equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a holder of a judicial office, subject to a maximum equivalent to one and a half times the annualised rate at that time of the pensionable remuneration that stands provided for the person concerned at the time he or she ceased to be a holder of a judicial office.

(3) In this section “referable amounts in respect of each calendar year or part of a calendar year”, in relation to a calendar year or part of a calendar year of service, means—

(a) in the case of an annual pension an amount calculated at a rate of 2.5 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a holder of a judicial office, and

(b) in the case of a lump sum payment an amount calculated at a rate of 7.5 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a holder of a judicial office,

as adjusted thereafter, until payment of the pension and lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for in section 40.

23. Calculation of retirement benefits — Comptroller and Auditor General.

23.— (1) A person having completed the vesting period and having been a holder of the office of Comptroller and Auditor General shall, subject to section 52, be eligible to receive a pension and a lump sum as provided for by this section if he or she either—

(a) has attained the normal pension age and has ceased to be a holder of that office before reaching the retirement age for such a holder prescribed by law, or

(b) has attained the retirement age for such a holder as so prescribed.

(a) an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a holder of the office of Comptroller and Auditor General, subject to a maximum equivalent to one-half of the annualised rate at that time of the pensionable remuneration that stands provided for the person concerned at the time he or she ceased to be a holder of that office, and

(b) a lump sum payment equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a holder of the office of Comptroller and Auditor General, subject to a maximum equivalent to one and a half times the annualised rate at that time of the pensionable remuneration that stands provided for the person concerned at the time he or she ceased to be a holder of that office.

(3) In this section “referable amounts in respect of each calendar year or part of a calendar year”, in relation to a calendar year or part of a calendar year of service,

(a) where the office of Comptroller and Auditor General is held on a basis which is not fully insured for social welfare purposes, means—

(i) in the case of an annual pension an amount calculated at a rate of 2.5 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a holder of the office of Comptroller and Auditor General, and

(ii) in the case of a lump sum payment an amount calculated at a rate of 7.5 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a holder of the office of Comptroller and Auditor General,

as adjusted thereafter, until payment of the pension and lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for in section 40,

(b) where the office of Comptroller and Auditor General is held on a basis which is fully insured for social welfare purposes, means—

(i) in the case of an annual pension, an amount calculated at a rate of—

(I) 0.58 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a holder of the office of Comptroller and Auditor General that is less than or equal to 3.74 times the value of the contributory State Pension at that time, and

(II) 2.5 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a holder of the office of Comptroller and Auditor General that is greater than 3.74 times the value of the contributory State Pension at that time,

and

as adjusted thereafter, until payment of the pension and lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for in section 40.

24. Calculation of retirement benefits — members of either House of the Oireachtas.

24.— (1) A person having completed the vesting period and having been a member of either House of the Oireachtas shall, subject to section 52, be eligible to receive a pension and a lump sum as provided for by this section if he or she either—

(a) has attained normal pension age and is no longer a member of either such House, or

(b) after attaining normal pension age ceases, other than by death, to be a member of either such House,

and is not serving as President or as a member of the European Parliament or does not hold a pensionable public service position on the appointment or nomination of the Government or of a member of the Government.

(2) A person who is a Scheme member or former Scheme member to whom subsection (1)relates shall, upon application being made to the relevant authority, be eligible to receive—

(a) an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a member of either House of the Oireachtas, subject to a maximum equivalent to one-half of the annualised rate at that time of the pensionable remuneration that stands provided for the person concerned as a member of either such House, and

(b) a lump sum payment equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a member of either House of the Oireachtas, subject to a maximum equivalent to one and a half times the annualised rate at that time of the pensionable remuneration that stands provided for the person concerned as a member of either such House.

(3) In this section “referable amounts in respect of each calendar year or part of a calendar year”, in relation to a calendar year or part of a calendar year of service, means—

(a) in the case of an annual pension an amount calculated at a rate of 2.5 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a member of either House of the Oireachtas, and

(b) in the case of a lump sum payment an amount calculated at a rate of 7.5 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a member of either House of the Oireachtas,

as adjusted thereafter, until payment of the pension and the lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for in section 40.

25. Calculation of retirement benefits — designated office holders.

25.— (1) A person having completed the vesting period and having been a designated office holder shall, subject to section 52 and upon application being made to the relevant authority, be eligible to receive a pension and a lump sum as provided for by this section if he or she either—

(a) has attained normal pension age and is no longer a designated office holder, or

(b) after attaining normal pension age ceases, other than by death, to be a designated office holder.

(2) A person who is a Scheme member or former Scheme member to whom subsection (1) relates shall be eligible to receive—

(a) an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a designated office holder, subject to a maximum of one-half of the annualised rate at that time of the pensionable remuneration that stands provided for the person concerned at the time of his or her retirement, and

(b) a lump sum payment equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year but—

(i) in the case of a designated office holder who last held one of the designated offices set out in paragraphs (e), (f), (g) or (h) of the definition of “designated office holder” in subsection (3), subject to a maximum equivalent to three-quarters of the annualised rate at that time of the pensionable remuneration that stands provided for the designated office holder at the time of his or her retirement, and

(ii) in the case of any other designated office holder, subject to a maximum equivalent to one and a half times the annualised rate at that time of the pensionable remuneration that stands provided for that designated office holder at the time of his or her retirement.

(3) In this section—

“designated office holder” means each of the following:

(a) the Director of Public Prosecutions;

(b) the Ombudsman;

(d) a county registrar, being a person appointed as such under section 35 of the Court Officers Act 1926;

(e) a member of the Labour Court;

(f) a member of An Bord Pleanála;

(g) a member of the Competition Authority;

(h) a director of the Environmental Protection Agency;

(i) a Revenue Appeals Commissioner;

(j) a person holding any other office or other position in a public service body that, in the opinion of the Minister, having consulted with such other persons (if any) as the Minister considers appropriate in the circumstances, is analogous to a position to which paragraph (a), (b), (c), (d), (e), (f), (g), (h) or (i) relates and which has been prescribed by the Minister for the purposes of this definition;

“referable amounts in respect of each calendar year or part of a calendar year”, in relation to a calendar year or part of a calendar year of service for a designated office holder—

(a) who holds office on a basis which is not fully insured for social welfare purposes, means—

(i) for the purpose of the calculation of an annual pension, an amount calculated at a rate of 1.67 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a designated office holder as adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis,

(ii) for the purpose of the calculation of a lump sum payment, an amount calculated—

(I) in the case of a designated office holder to whom subsection (2)(b)(i)relates, at a rate of 2.5 per cent, and

(II) in the case of a designated office holder to whom subsection (2)(b)(ii)relates, at a rate of 5 per cent,

of the Scheme member’s pensionable remuneration for that year or part of a year as a designated office holder as adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis,

and as adjusted thereafter, until payment of the pension and the lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for in section 40,

(b) who holds office on a basis which is fully insured for social welfare purposes, means—

(i) for the purpose of the calculation of an annual pension, an amount calculated at a rate of—

(I) 0.58 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a designated office holder that is less than or equal to 3.74 times the value of the contributory State Pension at that time, adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis, and

(II) 1.67 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a designated office holder that is greater than 3.74 times the value of the contributory State Pension at that time, adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis,

(ii) for the purpose of the calculation of a lump sum payment, an amount calculated—

(I) in the case of a designated office holder to whom subsection (2)(b)(i)relates, at a rate of 2.5 per cent, and

(II) in the case of a designated office holder to whom subsection (2)(b)(ii)relates, at a rate of 5 per cent,

and as adjusted thereafter, until payment of the lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for in section 40.

26. Calculation of retirement benefits — Scheme members who may be required to retire early.

26.— (1) This section has effect in respect of service as a pensionable public servant by a Scheme member or former Scheme member in any of the following cases:

(a) as a member of the Garda Síochána in a pensionable position that requires retirement, or gives an entitlement to retire, upon attaining 55 years of age;

(b) as a member of the Permanent Defence Force in a pensionable position that—

(i) requires retirement or discharge or gives an entitlement on retirement or discharge to immediate payment of retirement benefits upon attaining 50 years of age, or

(ii) is subject to compulsory retirement or discharge on completion of a specified period of service or on age grounds or otherwise in accordance with that person’s terms and conditions of service and which requires him or her to be retired or discharged before attaining the age of 50 years;

(c) as a prison officer in a pensionable position that requires retirement, or gives an entitlement to retire, upon attaining 55 years of age;

(d) as a specified fire brigade employee.

(2) A person who is a Scheme member or former Scheme member to whom paragraph (a), (b)(i), (c) or (d) of subsection (1) relates and who—

(a) has completed the vesting period, and

(b) attains the age to which that paragraph relates,

shall, subject to section 52 and upon application being made to the relevant authority, be eligible to receive upon commencement of retirement or discharge—

(i) an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a Scheme member to whom subsection (1) applies, and

(ii) a lump sum payment equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a Scheme member to whom subsection (1) applies.

(3) (a) A person who is a Scheme member or former Scheme member to whom paragraph (b)(ii) of subsection (1) relates and who has completed the vesting period shall, subject to paragraph (b) and upon application being made to the relevant authority, be eligible to receive—

(i) an annual pension equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a Scheme member to whom subsection (1) applies, and

(ii) a lump sum payment equivalent to the sum of the referable amounts in respect of each calendar year or part of a calendar year as a Scheme member to whom subsection (1) applies.

(b) For the purposes of paragraph (a)—

(i) where the person concerned is retired or discharged from the Permanent Defence Force on completion of a specified period of service or on age grounds or in accordance with subsection (1)(b)(ii), then, without prejudice to section 28(5) or 29, the commencement of payment of retirement benefits shall not be earlier than the age at which a person is entitled to the pension and lump sum payment under section 28(1)(a),

(ii) where the person concerned retires, resigns or is dismissed or discharged from the Permanent Defence Force—

(I) as a consequence of any fault, omission or action of that person, or

(II) otherwise than in accordance with subsection (1)(b)(ii),

then, without prejudice to section 28(5) or 29, the commencement of payment of retirement benefits shall not be earlier than the age at which a person is entitled to the pension and lump sum payment under section 28(1)(b).

(4) Section 13 shall be read subject to this section.

(5) In this section—

“prison officer” means a person to whom, but for this Part, a superannuation allowance might be granted (without a medical certificate) upon his or her attaining the age of 55 years, by virtue of being a person to whom paragraph (a) (inserted by section 5 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) of section 1(1) of the Superannuation (Prison Officers) Act 1919 relates;

F6["referable amounts in respect of each calendar year or part of a calendar year", in relation to a calendar year or part of a calendar year of service, means—

(a) in respect of a member to whomsubsection (1)applies who is not a specified fast accrual member—

(i) for the purpose of the calculation of an annual pension, an amount calculated at a rate of—

(I) 0.58 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a Scheme member to whomsubsection (1)applies that is less than or equal to 3.74 times the value of the contributory State Pension at that time, as adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis, and

(II) 1.43 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a Scheme member to whomsubsection (1)applies that is greater than 3.74 times the value of the contributory State Pension at that time, as adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis,

and

(ii) for the purpose of the calculation of the lump sum payment, an amount calculated at a rate of 4.29 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a Scheme member to whomsubsection (1)applies, adjusted by reference to the proportion of full-time hours worked by the person where not working on a full-time basis,

and as adjusted thereafter, until payment of the pension and lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for insection 40, and

(b) in respect of a member to whomsubsection (1)applies who is a specified fast accrual member—

(i) for the purpose of the calculation of an annual pension, an amount calculated at a rate of—

(II) during which period the member has not attained the age of 60 years, 1.43 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a Scheme member to whomsubsection (1)applies that is greater than 3.74 times the value of the contributory State Pension at that time, as adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis, and

(III) during which period the member is aged 60 years or above, 1.25 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a Scheme member to whomsubsection (1)applies that is greater than 3.74 times the value of the contributory State Pension at that time, as adjusted, when not working on a full-time basis, by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if working on a full-time basis,

and

(ii) for the purpose of the calculation of the lump sum payment, an amount calculated at a rate of—

(I) during which period the member has not attained the age of 60 years, 4.29 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a Scheme member to whomsubsection (1)applies, adjusted by reference to the proportion of full-time hours worked by the person where not working on a full-time basis, and

(II) during which period the member is aged 60 years or above, 3.75 per cent of the Scheme member’s pensionable remuneration for that year or part of a year as a Scheme member to whomsubsection (1)applies, adjusted by reference to the proportion of full-time hours worked by the person where not working on a full-time basis,

and as adjusted thereafter, until payment of the pension and lump sum arises in accordance with this Part, by reference to such adjustments as may arise as provided for insection 40;]

F6["specified fire brigade employee" has the same meaning as it has in the Public Service Superannuation (Miscellaneous Provisions) Act 2004.]

27. Cost neutral early retirement.

27.— (1) In this section “specified age”, in relation to a Scheme member, means, subject to any order under subsection (3), the age of 55 years.

(2) Where—

(a) a Scheme member, having completed the vesting period, resigns from the public service and on the date on which that resignation has effect he or she has not attained the normal pension age but has attained or will have attained on that date the specified age, and

(b) before the date on which that resignation has effect the Scheme member had applied in writing to the relevant authority responsible for paying the pension and lump sum to have his or her pension and lump sum benefits paid with effect from that date, and

(c) the relevant authority for the public service body where the Scheme member is serving agrees to those benefits being so paid,

then those benefits shall be calculated by reference to the Scheme member’s referable amounts accrued at the date of resignation and shall be payable as and from that date, but the amount of each benefit shall be reduced by reference to the Scheme member’s age at date of resignation in accordance with actuarial tables approved and issued from time to time by the Minister.

(3) Where the Minister considers, having regard to—

(a) the requirements of the public service generally or any part of the public service, or

(b) the state of the financial affairs of the public service generally or any part of the public service,

that there are circumstances, in respect of Scheme members generally or in respect of any class of those members, which, in the opinion of the Minister, merit a higher age to be attained before subsection (2) applies, then the Minister may by order specify for the purposes of subsection (2) a higher age to be attained than the specified age either generally or in respect of that class, as the case may be, and accordingly the age so specified by order shall apply.

(4) An order under subsection (3) may also provide for its application to be limited as regards applications made under subsection (2)(b) by a certain date.

28. Preservation of benefits.

28.— (1) Except in respect of the office to which section 20 applies, where a person, after completing the vesting period, ceases to be a public servant other than under section 27 or 29, and on the date of cessation he or she has not attained normal retirement age, then he or she is entitled to a pension and lump sum payment (which pension and lump sum payment are referred to in this Part as a “preserved pension” and a “preserved lump sum” respectively)—

(a) in the case of a person to whom section 26(1)(b)(ii) applies other than where section 26(3)(b)(ii) also applies, upon attaining the age of 60 years, and

(b) in any other case (including a case to which section 26(3)(b)(ii)applies)—

(i) upon attaining the age of 66 years, or

(ii) upon attaining the age at which from time to time a person is entitled to or eligible to receive a contributory State Pension, or would be so entitled or eligible to receive a contributory State Pension had he or she met the non-age related qualifying criteria,

whichever last occurs.

(2) A preserved pension shall be payable to the person concerned on and from his or her attaining the age determined in accordance with subsection (1) on an application being duly made in a manner provided for by the Minister.

(3) The amount of a preserved pension and preserved lump sum shall be the amount which would have been awarded to the Scheme member concerned under the calculation of benefits sections if he or she had attained the age determined in accordance with subsection (1) on the date of last ceasing to be a public servant, as altered by reference to any adjustments that would have been made under section 40 between that date and when the Scheme member attained the age so determined.

(4) If a person referred to in subsection (1) dies before attaining the age determined in accordance with subsection (1), then a preserved death gratuity equal to accrued referable lump sum amounts as altered by reference to any adjustments that would have been made under section 40 shall be payable to his or her legal personal representative on application by the legal personal representative.

(5) Where a person to whom subsection (1) applies incurs permanent ill-health and satisfies the relevant authority that, if still serving, he or she would be eligible to retire on medical grounds under section 29, then a preserved pension and preserved lump sum may be paid with effect from the date (not earlier than the date of the former member’s application) on which the relevant authority is so satisfied.

(6) Regulations made under section 29(6) shall not apply to any preserved pension or preserved lump sum, payable under subsection (5).

(7) This section is subject to section 14.

29. Retirement on medical grounds.

29.— (1) A Scheme member who has completed less than the vesting period who retires or is retired or discharged on medical grounds in accordance with the conditions laid down in subsection (3) or to whom subsection (10) applies, as the case may be, shall be eligible to receive a gratuity of 8.5 per cent of actual pensionable remuneration during the period of service.

(2) A Scheme member who has completed the vesting period and retires or is retired or discharged on medical grounds in accordance with the conditions laid down in subsection (3) or to whom subsection (10) applies, as the case may be, shall be eligible to receive retirement benefits calculated without actuarial reduction.

(3) Where a Scheme member retires or is retired on medical grounds, a benefit under subsection (1) or (2), as the case may be, shall only be paid where the following conditions are met:

(a) medical evidence shall have been supplied which satisfies the relevant authority that—

(i) the Scheme member has a current ongoing medically recognised physical or mental health condition that is likely to be permanent and enduring,

(ii) that condition permanently renders the member medically incapable of regular and effective service in their current occupation or grade, and

(iii) reasonable medical treatment options and practicable changes to working arrangements (including, in exceptional cases, outside the Scheme member’s current occupation or grade) which would enable or facilitate continued service by the member have been examined and are not considered practical,

(b) due to that ongoing medically recognised physical or mental health condition, the retirement is necessary, and

(i) first taking up a post, position, office or appointment in a public service body, or

(ii) subsequently, taking up another such post, position, office or appointment,

the Scheme member did not make a false declaration about his or her health or suppress any material fact about his or her health.

(4) The medical evidence required by subsection (3) shall be based on a medical assessment carried out by a registered medical practitioner—

(a) who is qualified to assess the fitness for work of the Scheme member concerned, and

(b) to whom subsection (5) relates,

and where the Scheme member is not otherwise a patient of that registered medical practitioner.

(5) For the purposes of subsection (4) the certificate of a registered medical practitioner shall only be admissible if subsection (4)(a) is complied with and, for the purposes of subsection (4)(b), the practitioner satisfies the relevant authority that he or she has practised medicine for a period of 6 years since—

(a) his or her name was entered in the register of medical practitioners, or

(b) where the medical assessment to which the certificate relates has been carried out in a place outside the State, being entitled to practise medicine under the law of such place.

(6) In respect of subsection (2), the Minister may make regulations for the purposes of enhancing the rate of pension and lump sum having regard to—

(a) a Scheme member’s age at the time of his or her retirement or discharge on medical grounds,

(b) a Scheme member’s potential or expected future career as a public servant or otherwise at the time of his or her retirement or discharge on medical grounds,

(c) the quantum of pension and lump sum that would be payable to a Scheme member under subsection (2) but for regulations made under this subsection, and

(d) such other matters as the Minister considers relevant in relation to a Scheme member’s terms and conditions of employment,

and regulations under this subsection may be made in respect of all or a class or classes of Scheme members.

(7) The gross amount of an enhancement to any pension and lump sum that may be made by virtue of regulations under subsection (6) shall not exceed 10 times the value of the most recent full year referable amount calculated for the relevant Scheme member.

(8) Where a person—

(a) having or having been retired or discharged on medical grounds, was awarded a pension and lump sum under this Part, and

(b) is subsequently re-appointed as a pensionable public servant and Scheme member,

then—

(i) the pension shall cease to be paid in respect of any period after such re-appointment,

(ii) upon repaying to the relevant authority concerned the lump sum so awarded together with compound interest to the date of payment or final payment where subsection (9)(a) applies, such person shall have restored to him or her the sum of the referable amounts that he or she had accumulated at the date he or she had ceased to be a Scheme member, and

(iii) the amount restored under paragraph (ii) shall be limited to the actual value of the referable amounts at the time of retirement or discharge on medical grounds.

(9) For the purposes of subsection (8)—

(a) the relevant authority concerned may at its discretion agree to accept payment of the amount concerned in more than one payment,

(b) compound interest shall be calculated at such rate per annum as may be specified by the relevant authority with the approval of the Minister.

(10) Subsections (3), (4) and (5) do not apply to a member of the Permanent Defence Force who is, in accordance with the regulations made under the Defence Acts 1954 to 2007 or other administrative measure duly made by the Minister for Defence, compulsorily discharged or retired on medical grounds from the Permanent Defence Force having been found unfit for further service.

30. Death in service.

30.— (1) If a Scheme member, other than the President or a qualifying office holder but including an Attorney General who is not a member of either House of the Oireachtas, dies while serving as a pensionable public servant, his or her legal personal representative shall, subject to subsection (2), be eligible to receive as a lump sum payment an amount, in this Part referred to as a “death gratuity”, equal to twice the Scheme member’s pensionable remuneration in the 12 months prior to his or her death less—

(a) any superannuation lump sum payable or already paid either from the Scheme or from a pre-existing public service pension scheme, and

(b) any other death gratuity payable or already paid from a pre-existing public service pension scheme.

(2) Where the aggregate amount payable or already paid and to which paragraphs a) and (b) of subsection (1) relate is equal to or greater than twice the Scheme member’s pensionable remuneration in the 12 months prior to his or her death, then the legal personal representative of the deceased member shall not be eligible to receive any amount in addition to that so payable or already paid.

31. Obligation to pay benefits under this Chapter.

31.— (1) The calculation and payment of any retirement benefit which falls due to be paid under this Chapter, shall be a function of—

(a) the relevant authority for the public service body in which the person concerned was last serving before retirement as a public servant and in respect of which he or she was a Scheme member, or

(b) such other relevant authority that the Minister has directed in writing to carry out such function, either generally or in respect of any class or classes of former Scheme members.

(2) Nothing in subsection (1) shall be read so as to prevent the relevant authority making arrangements for the payment as its agent of any retirement benefit through another relevant authority or a third party.

32. Payment of pension, etc.

32.— (1) In respect of the service of a Scheme member, pension benefit and lump sum benefit (including any such benefit that is a preserved pension or a preserved lump sum) accrued under the Scheme shall only be paid in accordance with this Part.

(2) Pensions payable under this Part shall be paid in arrears by a relevant authority and shall continue—

(a) throughout the life of the former Scheme member concerned, and

(b) where appropriate, after the former Scheme member’s death, during the period of entitlement in respect of any other person concerned.

(3) Where either or both a pension and lump sum benefit are payable under the Scheme to a relevant person with respect to whom the relevant authority is satisfied, on the certificate of a registered medical practitioner to whom subsection (6) applies, that the relevant person is unable by reason of mental or physical disability to give a receipt for the amount, that authority may, unless a court of competent jurisdiction has otherwise ordered, pay either or both the pension and lump sum benefit—

(a) wholly or partly to any institution or person having care of the relevant person, or

(b) as to part thereof, to any institution or person having care of the relevant person and, as to the remainder, wholly or partly to either or both—

(i) the spouse or civil partner of the relevant person, and

(ii) such persons as the relevant authority considers to be dependants of the relevant person,

and in such manner as the relevant authority thinks fit.

(4) Nothing in subsection (3) affects any enduring power of attorney provided for in accordance with Part II of the Powers of Attorney Act 1996.

(5) Any payments made under this section shall discharge such relevant authority as makes them as fully as if they were made directly to the relevant person.

(6) For the purposes of subsection (3) the certificate of a registered medical practitioner shall only be admissible if the practitioner satisfies the relevant authority that he or she has practised medicine for a period of 6 years since—

(a) his or her name was entered in the register of medical practitioners, or

(b) where the medical assessment to which the certificate relates has been carried out in a place outside the State, being entitled to practise medicine under the law of such place.

(7) In this section “relevant person” means a person in receipt of a pension under the Scheme.

33. Survivor’s pension.

33.— (1) Consequent on the death of a Scheme member or former Scheme member (in this Part referred to as the “deceased member”) and to whom or in respect of whom a pension or death gratuity or preserved pension or lump sum payment has been or may be awarded, the Minister may, where the deceased member is survived by a spouse or civil partner and subject to the other provisions of this Part, grant to that spouse or civil partner a pension (in this Part referred to as a “survivor’s pension”) in respect of the deceased member’s service as a public servant.

(2) The survivor’s pension shall be payable at one-half of the rate of the pension or preserved pension of the deceased member concerned except where a Scheme member dies while serving as a public servant then it shall be one-half of the pension that would have been payable to the member in accordance with section 29 had he or she retired or been retired or discharged on medical grounds on the date of his or her death.

34. Grant and payment of survivor’s pension.

34.— (1) The spouse or civil partner of a deceased member who survives that member—

(a) shall not be granted or paid a survivor’s pension under this Part if that spouse or civil partner was, at the time of the death of the Scheme member, cohabiting with a person other than the deceased member, or

(b) shall not be paid a survivor’s pension under this Part in respect of any period after the death of the Scheme member during which the spouse or civil partner is married, in a civil partnership or cohabiting with any person.

(2) Notwithstanding subsection (1), where—

(a) a survivor’s pension was not granted to a person by virtue of subsection (1)(a) or, if granted, is not being paid to a person by virtue of subsection (1)(b), and

(b) (i) at a date subsequent to the date of any marriage or civil partnership to which subsection (1)(b) relates, the marriage or civil partnership—

(I) has ceased because of the death of the other person concerned, or

(II) has been duly dissolved,

(ii) in the case of any cohabitation to which subsection (1) relates, the Minister or other relevant authority concerned is satisfied that cohabitation has ceased, or

(iii) there are, in the opinion of the Minister, having considered an application, compassionate grounds for the payment of a survivor’s pension,

then, the Minister or other relevant authority, with the consent of the Minister, may, if it is considered to be just and equitable in all the circumstances by the Minister or other relevant authority (as appropriate), grant or re-grant, as the case may be, a survivor’s pension as from the date determined in accordance with subsection (5).

(3) Without prejudice to the exercise of his or her function under subsection (2)(b)(iii) at any time, the Minister may delegate in writing that function to any relevant authority in respect of the survivors of deceased members or of a class of deceased members. A delegation under this subsection may be revoked at any time by the Minister in writing.

(4) Any delegation under subsection (3) may include directions or other instructions to the relevant authority concerned regarding the determination of the circumstances in which compassionate grounds may or may not exist. Directions or other instructions to which this subsection relates may be amended from time to time by the Minister in writing.

(5) The date to be determined for the purposes of subsection (2), shall be—

(a) in the case of a marriage or civil partnership, the date on which the marriage or civil partnership ceased because of the death of the other person concerned or the date on which the marriage or civil partnership was dissolved,

(b) in the case of cohabitation, the date on which the cohabitation ended or, where such date cannot be established with certainty by the relevant authority, such date as appears to the relevant authority to be a date from which in its opinion cohabitation is likely to have ceased, and

(c) in a case to which subsection (2)(b)(iii) relates, the date decided on by the Minister, being a date not earlier than the date on which the relevant application is received by the Minister.

(6) Subject to subsections (1) to (4), a survivor’s pension may only be paid in respect of the period commencing on the day following the date of the death of the Scheme member concerned and ending on the day of the death of the spouse or civil partner of that deceased member.

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Public Service Pensions (Single Scheme and other Provisions) Act 2012

PART 1 Preliminary and General

1. Short title, commencement and collective citations.

2. Definition (Parts 1 and 2).

3. Repeals.

4. Expenses.

PART 2 Public Service Pensions

Chapter 1

5. Interpretation (Part 2).

6. Application (Part 2).

7. Application of certain enactments, etc., restricted.

8. Regulations (Part 2).

Chapter 2

9. Scheme and membership.

10. Scheme member, etc.

11. Pensionability of allowances, emoluments and related payments.

12. Pension benefits to be paid to Scheme members or former Scheme members.

13. Normal retirement age.

14. Normal pension age.

15. Application of certain provisions in Acts relating to pre-existing public service pension schemes.

16. Contributions to Scheme, etc.

17. Return of contributions in certain cases.

18. Referable amounts.

19. Calculation of retirement benefits.

20. Calculation of retirement benefits — President.

21. Calculation of retirement benefits — qualifying office holders.

22. Calculation of retirement benefits — holders of judicial offices.

23. Calculation of retirement benefits — Comptroller and Auditor General.

24. Calculation of retirement benefits — members of either House of the Oireachtas.

25. Calculation of retirement benefits — designated office holders.

26. Calculation of retirement benefits — Scheme members who may be required to retire early.

27. Cost neutral early retirement.

28. Preservation of benefits.

29. Retirement on medical grounds.

30. Death in service.

31. Obligation to pay benefits under this Chapter.

32. Payment of pension, etc.

33. Survivor’s pension.

34. Grant and payment of survivor’s pension.