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

35. Children’s pension — grant.

35.— Consequent on the death of a Scheme member or former Scheme 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 one or more dependent children, grant for such children a pension (in this Part referred to as a “children’s pension”) in respect of the deceased member’s service as a pensionable public servant.

36. Children’s pension — beneficiaries.

36.— (1) Subject to subsections (2) to (7), a person who is a child of a deceased member shall not be regarded as a child for the purposes of the payment of a children’s pension in any of the following cases:

(a) a person, other than a person to whom paragraph (c) relates, who was not wholly or mainly financially dependent on the deceased member immediately before the deceased member’s death;

(b) a person who is married, in a civil partnership or cohabiting with another person;

(c) a person to whom or in respect of whom emoluments or grants for education, instruction or training are payable and where those emoluments made the person, immediately before the deceased member’s death, not financially dependent on the deceased member.

(2) In respect of a person to whom paragraph (b) of subsection (1) relates and where in the opinion of the Minister there are compassionate grounds for so doing, the Minister may, if he or she considers it just and equitable in all the circumstances, direct that, notwithstanding that paragraph, the person shall be regarded from a date specified in the direction as being a child to whom that paragraph does not relate and, accordingly, for so long as the direction is in force this Part shall, as regards the person to whom the direction relates, be construed and have effect in accordance with the direction.

(3) Without prejudice to exercising his or her function under subsection (2) at any time, the Minister may delegate in writing that function to any relevant authority in respect of any children of deceased members or of a class or classes 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) In making a determination under this section by virtue of subsection (3), a relevant authority shall do so in accordance with any subsisting directions or other instructions referred to in subsection (4).

(6) Where in respect of a person to whom subsection (1)(c) relates, a break occurs in his or her education, instruction or training, then unless the relevant authority otherwise directs, he or she shall, for the duration of such break, be regarded as a child for the purposes of this Part.

(7) A child shall not be eligible for a children’s pension in respect of more than 2 deceased members. Where a child would, but for this subsection, be eligible for a children’s pension in respect of more than 2 deceased members, then he or she shall only be eligible for the 2 children’s pensions that are most favourable to him or her.

37. Children’s pension — to whom paid.

37.— (1) Subject to subsection (3), a children’s pension shall be paid to the parent, step-parent or guardian of the child if that child is in his or her care.

(2) Where a child in respect of whom a children’s pension is payable is not in the care of his or her parent, step-parent or guardian, the pension shall be paid either to the child or to such other person as the relevant authority may determine.

(3) Where a child in respect of whom a children’s pension is payable is in the care of more than one person, the children’s pension concerned may be paid to each of those persons in such proportions as the relevant authority may determine.

(4) The Minister may, from time to time issue directions or other instructions in writing to all relevant authorities or to a class or classes of relevant authorities regarding the determination of the class or classes of persons to whom a children’s pension may be paid. Directions or other instructions to which this subsection relates may be amended from time to time by the Minister in writing.

(5) In making a determination under this section, a relevant authority shall do so in accordance with any subsisting directions or other instructions referred to in subsection (4).

38. Children’s pension — conditions for payment, etc.

38.— (1) A children’s pension is granted and payments made on the condition that payments shall be applied for the benefit of the child or children for whom the pension was granted.

(2) Where—

(a) the deceased member leaves a surviving spouse or civil partner and in respect of the spouse or civil partner—

(i) no survivor’s pension was applied for,

(ii) if applied for, no entitlement to a survivor’s pension arose, or

(iii) if a survivor’s pension has been granted, it had ceased to be payable under this Part during the lifetime of the spouse or civil partner,

(b) no children’s pension was applied for by the spouse or civil partner in respect of any child of the deceased member who was in the custody of the spouse or civil partner, and

(c) subsequently the spouse or civil partner of the deceased member dies,

then no children’s pension is payable under this Part for a child to whom paragraph (b) relates in respect of the periods referred to in subsection (3) in respect ofsubparagraphs (i)to(iii)ofparagraph (a).

(3) For the purposes of subsection (2) the periods are the following:

(a) where subparagraph (i) or (ii) of subsection (2)(a) applies, the period beginning on the date of the death of the deceased member concerned and ending on the date of the death of the spouse or civil partner;

(b) where subparagraph (iii) of subsection (2)(a) applies, the period beginning on the date the survivor’s pension ceased to be payable and ending on the date of the death of the spouse or civil partner.

(4) Where, but for this subsection, a children’s pension would not be payable because of subsections (2) and (3), the Minister or the relevant authority concerned may in the absolute discretion of the Minister or, subject to subsections (5) and (6), the relevant authority, as the case may be, direct that a children’s pension be payable and, where such a direction is made, the Minister or the relevant authority (as the case may be) may, if considered just and equitable in all the circumstances, further direct that the children’s pension shall be paid as respects the whole of the period concerned or as respects part of that period.

(5) The Minister may, from time to time, issue directions or other instructions in writing to all relevant authorities or to a class or classes of relevant authorities regarding or relating to the conditions under which a children’s pension may be paid. Directions or other instructions to which this subsection relates may be amended from time to time by the Minister in writing.

(6) In exercising or not exercising a discretion under this section, a relevant authority shall do so in accordance with any subsisting directions or other instructions issued to the authority under subsection (5).

39. Children’s pension — calculation of rate and payment.

39.— (1) A children’s pension may be paid only in relation to the period or periods subsequent to the date of death of the member or former member concerned, as the case may be.

(2) The rate of children’s pension is—

(a) where the deceased member or former member leaves neither a spouse nor a civil partner or, if he or she is survived by a spouse or civil partner who dies after his or her death—

(i) where there is only one child, one-third of the deceased member’s pension, or

(ii) where there are 2 or more children, at a rate for each child equal to one-half of the deceased member’s pension divided by the number of children;

(b) where the deceased member leaves a spouse or a civil partner—

(i) where there are 3 or fewer children, one-sixth of the deceased member’s pension for each child,

(ii) where there are 4 or more children, at a rate for each child equal to one-half of the deceased member’s pension divided by the number of children.

40. Adjustment of pension and referable amounts.

40.— (1) The Minister shall cause the consumer price index to be examined as follows to establish whether or not there has been any increase in that index.

(2) In respect of referable amounts—

(a) the first examination under subsection (1) shall be undertaken to establish if there has been any increase in the consumer price index between the index figure current at the operative date and index figure current in respect of the end of the calendar year in which the operative date occurred, and

(b) subsequent examinations under subsection (1) shall be undertaken to establish if there has been any increase in the consumer price index since the immediately preceding increase in a calendar year for that index,

and the referable amounts accrued under the Scheme shall be increased to reflect any such increase.

(3) In respect of pensions payable under the Scheme—

(a) the first examination under subsection (1) shall be undertaken between the 13th and the 24th month after the operative date to establish if there has been any increase in the consumer price index in respect of a one-year period which shall be specified by the Minister but that period shall start not earlier than 2 years before the date of the examination, and

(b) the second and subsequent examinations shall be undertaken annually in respect of each successive one-year period (commencing after the one-year period referred to in paragraph (a)) to establish if there has been any increase in the consumer price index since the immediately preceding increase in a one-year period for that index or, if there has been no such increase, since the first examination under paragraph (a),

and, subject to subsection (4), pensions payable under the Scheme shall be increased to reflect any such increase.

(4) The Minister shall decide when any increase in pensions under this section is to be paid having regard to movements in the consumer price index, including the timing and the means by which any increase is paid—

(a) to all or any class of pensions payable under this Part, or

(b) generally in respect of all pensions payable under this Part.

41. Review of Scheme.

41.— (1) The Minister may, from time to time, cause to be carried out either—

(a) an actuarial review or an actuarial review and revaluation of the Scheme or any part of it, or

(b) any other review of the Scheme, or any part of it.

(2) An actuarial review or an actuarial review and revaluation to which subsection (1)(a) relates shall be carried out by a person who—

(a) is qualified to provide actuarial services and is a fellow of the Society of Actuaries in Ireland or any successor body,

(b) is qualified to provide actuarial services in another Member State of the European Union, and whose qualification corresponds to that of a person to whom paragraph (a) relates, or

(c) is qualified to provide actuarial services in another state and is entitled to be a fellow of that Society or any equivalent or successor body by virtue of any mutual recognition agreements of that Society or of any successor body, respectively.

(3) A person carrying out an actuarial review or an actuarial review and revaluation to which this section relates shall be independent in the exercise of that function.

(4) Subject to subsection (2), a review or an actuarial review or an actuarial review and revaluation for the purposes of subsection (1) shall have regard to such and so many of the following matters as the Minister considers appropriate:

(a) the overall cost of the Scheme and the contributions paid by the Scheme members and the contribution made by the State in respect of the Scheme members;

(b) the cost of the membership of persons to whom section 20 relates and the contributions paid by those persons and the contribution made by the State in respect of those persons;

(c) the cost of the membership of persons or any class of persons to whom section 19, 21, 22, 23, 24, 25, 26, 27, 28 or 29 relates and the contributions paid by those persons or that class of persons and the contribution made by the State in respect of those persons or that class of persons;

(d) the cost of the membership of persons or any class of persons in respect of whom—

(i) a lump sum is paid under section 30, or

(ii) benefits are paid under section 33 or 39,

and the contributions paid by those persons or that class of persons and the contribution made by the State in respect of those persons or that class of persons;

(e) any statutory deductions;

(f) any other matter that the Minister considers to be of relevance in the circumstances,

and, accordingly, a review or an actuarial review or an actuarial review and revaluation may be in respect of all Scheme members or of the persons, or any class of persons, to whom paragraph (b), (c), (d), (e) or (f), as the case may be, relates as the Minister directs.

42. Alteration of contribution rates.

42.— (1) Subject to subsection (3), where after consideration of an actuarial review and revaluation of the Scheme, or the part of it that has been reviewed, or reviewed and revalued, under section 41 the Minister is of the opinion that the amount of contributions paid by the State in respect of the employment concerned, by Scheme members generally or by the persons, or any class of persons, to whom paragraph (b), (c), (d), (e) or (f) of section 41(4) relates should be revised, then the Minister may by order revise the rate of contribution from the Scheme members concerned, subject to—

(a) where a rate determined on the basis of the actuarial review and revaluation would be higher than that standing provided for in this Chapter or by order under this subsection, as the case may be, the revised rate shall be neither higher than a rate so determined nor lower than the subsisting rate, and

(b) where a rate determined on the basis of the actuarial review and revaluation would be lower than that standing provided for in this Chapter or by order under this subsection, as the case may be, the revised rate shall be neither higher than the subsisting rate nor lower than a rate so determined.

(2) Where a rate determined on the basis of the actuarial review and revaluation would be lower than the relevant rate standing provided for in this Chapter or by order under this section, as the case may be, then an order under subsection (1) may have retrospective effect but shall not have retrospective effect to any date earlier than—

(a) any date referred to in the actuarial review and revaluation as the effective date for the purposes of the revaluation, or

(b) in the absence of any such date being so referred to, the date the actuarial review and revaluation was completed and sent to the Minister.

(3) An order under subsection (1) may be made only if—

(a) a draft of the order has been laid before each House of the Oireachtas, and

(b) the draft has been approved by resolution passed by each of those Houses.

43. Duty of relevant authority to keep records, calculate contributions, etc.

43.— (1) The relevant authority that is responsible for, or authorises, the payment of pensionable remuneration to a Scheme member shall keep full and proper account of—

(a) the contributions paid by the Scheme member concerned in each pay period, and

(b) the referable amounts accrued by the Scheme member in each pay period.

(2) As soon as practicable after the end of a year of assessment for income tax purposes (in this section referred to as a “tax year”) but not later than 6 months after the end of such tax year, the relevant authority that is responsible for, or authorises, the payment of pensionable remuneration to a Scheme member shall provide a statement to each Scheme member concerned setting out—

(a) the total amount of contributions paid by the Scheme member concerned in such tax year,

(b) the total referable amounts accrued by the Scheme member in such tax year, and

(c) the total referable amounts accrued by the Scheme member in previous tax years (including any periods in previous employments in respect of which he or she was a Scheme member) as adjusted in accordance with section 40.

(3) Notwithstanding subsection (2), where a Scheme member ceases to be employed in a public service body before the end of a tax year then, as soon as may be after the member’s last day being so employed, but not later than 6 months after that day, the person who is responsible for, or authorises, the payment of remuneration to a Scheme member shall provide a statement to the Scheme member and, where relevant, to the Scheme member’s relevant authority at that time which sets out—

(a) the total amount of contributions paid by the Scheme member in such tax year in respect of the period during which he or she was so employed,

(b) the total referable amounts accrued by the Scheme member in such tax year in respect of the period during which he or she was so employed, and

(c) the total referable amounts accrued by the Scheme member in previous tax years (including any periods in previous employments in respect of which he or she was a Scheme member) as adjusted in accordance with section 40.

(4) A failure by a relevant authority to provide a statement in accordance with subsection (2) or (3) shall be a ground for a complaint or dispute in respect of which the Pensions Ombudsman may investigate and determine under section 131 of the Pensions Act 1990 and the other provisions of Part XI of that Act which relate to a complaint or dispute shall apply.

44. Payments out of Central Fund, etc.

44.— (1) All payments under this Chapter in respect of the service of Scheme members and deceased members and accrued under the Scheme shall—

(a) in respect of any Scheme member to whom section 20, 21, 22 or 23applies, be paid out of the Central Fund or the growing produce of that fund by or on behalf of the Minister, and

(b) in any other case, be paid from funds provided by the Oireachtas for that purpose.

(2) Payments made under subsection (1) may include money amounts representing referable amounts that may be transferred to bodies specified in section 18(a).

45. Repayment of retirement benefits, etc., overpaid.

45.— (1) If at any time a person receives—

(a) retirement benefits, or other benefits under the Scheme, to which the person is not entitled under this Chapter, or

(b) an amount in respect of retirement benefits, or other benefits under the Scheme, which is greater than that which the person is entitled to under this Chapter,

then the person or, where he or she has died, his or her legal personal representative, shall repay to the relevant authority concerned such payments or excess payments, as may be appropriate.

(2) Repayments for the purposes of subsection (1) may be in a form, including a reduction in any benefits payable under the Scheme at that time, or be in accordance with a payment schedule, as may be agreed between the parties concerned with the consent of the Minister.

(3) In default of any repayment in accordance with this section, the full amount of the excess payment outstanding may be recovered by the relevant authority concerned as a simple contract debt in any court of competent jurisdiction.

46. Pensionable remuneration and simultaneous employment in more than one position, etc.

46.— (1) If pensionable remuneration is being earned in respect of simultaneous employment by a person as a public servant in one or more than one public service body, then the public servant’s pensionable remuneration in respect of one full-time employment only or the aggregated equivalent of one full-time employment only shall be taken into account to compute the referable amounts provided for in the calculation of benefits sections.

(2) Subsection (1) does not apply where a person holds more than one office or employment to which sections 21 and 24 relate and, for the purposes of the application of subsection (1), the offices and employments to which this subsection relates shall be treated as if they were one office or employment.

Chapter 3

47. Extension of section 40 to pre-existing public service pension schemes.

47.— (1) The Minister may, by order, extend the application of section 40—

(a) to one or more than one pre-existing public service pension scheme, or

(b) generally to all pre-existing public service pension schemes.

(2) An order under subsection (1) may be made only if—

(a) a draft of the order has been laid before both Houses of the Oireachtas, and

(b) the draft has been approved by resolution passed by each of those Houses.

48. Application of Scheme to certain persons.

48.— (1) Where the Minister considers it appropriate in the circumstances, the Minister may, at his or her discretion, by order set a date or dates beyond which the provisions of either or both—

(a) subsections (3)(b), (4) and (5) of section 10, and

(b) subsections (3), (4) and (5) of section 2 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004,

shall not apply having regard to—

(i) the orderly cesser of a pre-existing public service pension scheme either generally or in respect of any class or classes of persons, or

(ii) providing for efficiencies in the management and administration of the public service generally or any part of it.

(2) Where an order is made under subsection (1) that relates to a person, then nothing in this section shall be read so as to detrimentally affect any entitlements of such person that accrued before the order was made.

Chapter 4

49. Duty to give information, etc.

49.— (1) A person who applies for or is in receipt of a pension under the Scheme or a pension under a pre-existing public service pension scheme shall, in relation to him or her, give to the relevant authority or other body concerned (being the authority or body that is or would be responsible for or authorises or would authorise the payment of a pension to the person) such information as is necessary for the proper operation of the Scheme or of a pre-existing public service pension scheme as the case may be.

(2) The spouse or civil partner of a deceased member or a deceased member of a pre-existing public service pension scheme, as the case may be, who applies or has applied for a survivor’s pension or a pension for the children of that deceased member shall, in relation to him or her or any of those children, give to the relevant authority or other body concerned (being the authority or body that is or would be responsible for, or authorises or would authorise, the payment of a survivor’s pension or a pension for the children of any such deceased member) such information as is necessary for the proper operation of the Scheme or of a pre-existing public service pension scheme, as the case may be.

(3) A person having the care of a child of a deceased member or a deceased member of a pre-existing public service pension scheme, as the case may be, who applies or has applied for a children’s pension in respect of that child shall give to the relevant authority or other body concerned (being the authority or body that is or would be responsible for, or authorises or would authorise, the payment of a pension in respect of that child) such information as is necessary for the proper operation of the Scheme or of a pre-existing public service pension scheme, as the case may be, in relation to that child.

(4) The legal personal representative of a deceased member or a deceased member of a pre-existing public service pension scheme, as the case may be, shall give to a relevant authority such information as is necessary for the proper operation of the Scheme or of a pre-existing public service pension scheme in relation to any payments under it to the legal personal representative.

(5) Any person to whom subsections (1) to (4) do not apply—

(a) who applies for a pension under the Scheme or a pre-existing public service pension scheme shall give to a relevant authority or other body concerned (being the authority or body that would be responsible for, or would authorise, the payment of the pension concerned) such information as is necessary for the proper operation of the Scheme or the pre-existing public service pension scheme by the relevant authority, or

(b) who is in receipt of a pension (whether in respect of himself or herself or otherwise) under the Scheme or a pre-existing public service pension scheme shall give to a relevant authority or other body concerned (being the authority or body that is responsible for, or authorises, the payment of the pension concerned) such information as is necessary for the proper operation of the Scheme or the pre-existing public service pension scheme in respect of the pension concerned.

(6) Any person who—

(a) applies for or is in receipt of more than one pension under either or both the Scheme and a pre-existing public service pension scheme (whether in respect of himself or herself or otherwise), or

(b) applies for one or more than one such pension while in receipt of one or more than one such pension,

shall give to the relevant authority or other body concerned (being the authority or body that is or would be responsible for, or authorises or would authorise, the payment of any of the pensions concerned) such information as is necessary to identify, in relation to him or her or any other person in respect of whom the pension is payable or applied for, all such pensions and applications for pensions.

(7) A relevant authority that is responsible for or authorises the payment of pensionable remuneration to a Scheme member or to a member of a pre-existing public service pension scheme shall give the Minister or another relevant authority such information—

(a) as that relevant authority considers necessary for the proper operation of Part 2 or of the pre-existing public service pension scheme concerned,

(b) as may be requested by the Minister, or

(c) as may be requested by any other relevant authority for the proper operation of Part 2 or of the pre-existing public service pension scheme concerned,

in respect of any matter to which subsection (1), (2), (3), (4), (5)or(6) relates.

50. Use of Personal Public Service Number (PPSN).

50.— (1) The identifying series, known as the Personal Public Service Number (PPSN), of a Scheme member and of a member of a pre-existing public service pension scheme and of any other person in receipt of a survivor’s pension or a children’s pension under the Scheme or of a similar or corresponding pension under a pre-existing public service pension scheme—

(a) shall be supplied by the member or that other person to the relevant authority or other body concerned (being the authority or body that is responsible for or authorises the payment to the person of the pension or of any lump sum that relates to that pension entitlement), and

(b) may be used by that relevant authority or other body as a unique identifier—

(i) to record details in respect of the pension contributions, referable amounts and other benefits under the Scheme or a pre-existing public service pension scheme, and

(ii) to transfer or exchange such information to another relevant authority or body that is responsible for or authorises the payment of the pension or any part of it as required under this Part,

and where information has been so transferred or exchanged, that number shall, where appropriate, be deemed to have been supplied in accordance with paragraph (a).

(2) In subsection (1) “Personal Public Service Number (PPSN)” includes any other identifying series that is unique to the person concerned and that may generally replace the Personal Public Service Number (PPSN) system.

51. Duty to make declarations, etc.

51.— (1) Any person who—

(a) takes up employment in a public service body, and

(b) either—

(i) has an entitlement to any preserved pension or any preserved lump sum or any other retirement benefit, or

(ii) has received or is in receipt of retirement benefits,

under the Scheme or a pre-existing public service pension scheme of which he or she was or is a member,

shall provide a declaration to that effect to the relevant authority.

(2) Any person who applies for a benefit from the Scheme or a pre-existing public service pension scheme shall make a declaration to the relevant authority concerned of any preserved pension or any preserved lump sum or any other retirement benefit from any other public service pension scheme that he or she is in receipt of or to which he or she has an entitlement.

(3) Any person to whom section 52 applies shall upon application for a public service pension from any public service body make a declaration to the relevant authority concerned as to whether or not he or she is in receipt of any remuneration from any public service body and provide any relevant information required by the relevant authority for the purposes of that section.

52. Abatement and reckoning of pensionable service.

52.— (1) Where—

(a) a pension is duly payable by a public service body to a person in respect of his or her service as a public servant (in this section referred to as the “pensioner”), and

(b) the pensioner is appointed to a position in respect of which remuneration is paid by a public service body,

then no more of the pension shall be paid, in respect of any specified period of receipt of the remuneration to which paragraph (b) relates, than so much as, with that remuneration, equals the pensionable remuneration which the pensioner would have received in respect of that period if, during it, he or she—

(i) held the office, position or employment in which he or she served on the last day of his or her service, but,

(ii) was remunerated—

(I) at the rate of pensionable remuneration for that office, position or employment on that day, or

(II) at that rate of pensionable remuneration as amended to take account of so much of any change in that rate from the current rate for that office, position or employment since that day as may be specified by the Minister.

(2) For the purposes of subsection (1)—

“current rate for that office” includes, where that office, position or employment has ceased to exist, the rate that would be the current rate for that office, position or employment if it had not ceased to exist;

“pensionable remuneration”, in relation to a member of a pre-existing public service pension scheme, means remuneration which corresponds to pensionable remuneration of a former Scheme member;

“specified period” means specified by the Minister, which may be specified by reference to a period of time or the happening of an event.

(3) Any doubt, question or dispute arising under this section shall be decided by the Minister whose decision thereon shall be final and conclusive.

(4) The Minister may, at his or her discretion waive the application of subsection (1) in any particular case, including a case involving a class of person or persons, if the Minister is satisfied that—

(a) persons with particular training and experience are required for particular work in the public service body concerned,

(b) the pensioner has that training and experience, is being employed for that work and is otherwise suitable for employment in all respects, and

(c) it is not practicable to meet that requirement otherwise than by the employment of the pensioner.

(5) Nothing in section 3 or subsection (4) affects any discretion exercised by the Minister under section 1(2) of the Pensions (Abatement) Act 1965 in respect of a person where the person continues to hold the position to which the discretion relates.

(6) If pensionable remuneration is being or has been earned under one or more than one pre-existing public service pension scheme in respect of employment by a person as a public servant in one or more than one public service body then, subject to subsection (7), no more than the equivalent of 40 years’ service in total may be taken into account in calculating any pensions or lump sums payable under that scheme or those schemes.

(7) Where before the passing of this Act a person—

(a) is entitled to have reckoned more than the equivalent of 40 years’ service in aggregate under pre-existing public service pension schemes when calculating the aggregate of any pensions or lump sums payable under those schemes, and

(b) has accrued more than the equivalent of 40 years’ service,

then nothing in subsection (6) shall affect such entitlement and that subsection shall apply to him or her as if the reference to the equivalent of 40 years’ service were a reference to the service to which paragraph (b) relates.

(8) Nothing in this section affects the provisions of the Oireachtas (Allowances to Members) Act 1938, in particular in respect of any person to whom either or both subsection (2) of section 4 and subsection (2) of section 16 of that Act (as amended by the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009) applies or apply, as the case may be, and those subsections shall apply to Scheme members to whom the Oireachtas (Allowances to Members) Act 1938 relates.

53. Cesser or reduction of benefit.

53.— (1) Where a Scheme member or a member of a pre-existing public service pension scheme—

(a) is dismissed, retired or discharged, or resigns or retires, as a consequence of misconduct involving a finding of a financial loss to the public service body or the State, or

(b) otherwise ceases to hold employment—

(i) as a consequence of misconduct involving a finding of a financial loss to the public service body or the State, or

(ii) in contemplation of such a finding which is subsequently made,

then the relevant authority may, in order to make good the loss together with compound interest at a rate as may be determined by the Minister from time to time for the purpose of making good the value of the loss, take any action set out in subsection (2).

(2) For the purposes of subsection (1), the relevant authority may—

(a) where contributions would, but for this section, be returned to—

(i) a Scheme member under section 17, or

(ii) a member of a pre-existing public service pension scheme,

reduce or not return the amount of such returnable contributions,

(b) in any other case (including a case to which provisions relating to death in service or retirement on medical grounds relate), refuse or reduce any preserved pension, any preserved lump sum or any other benefit with effect on and from the date the person ceases to hold employment which might otherwise be duly payable.

(3) Where a pension is being paid to a person under this Part or under a pre-existing public service pension scheme in respect of his or her service in one or more than one public service body and that person is convicted by any court of an offence in the commission of which a financial loss to a public service body or the State has occurred, then the Minister or any other relevant authority concerned may reduce or cease paying a pension awarded under this Part in order to make good such loss together with compound interest at a rate as may be determined by the Minister from time to time for the purpose of making good the value of the loss.

(4) Interest to which this section relates shall be charged in respect of the period between the date on which the loss was incurred and the date of the final payment.

54. Survivor’s entitlement to pension.

54.— (1) Where a person would, but for this subsection, be eligible to receive—

(a) more than one survivor’s pension to which section 33 relates, or

(b) more than one survivor’s pension (by whatever name called) paid under a pre-existing public service pension scheme, or

(c) one or more than one pension to which paragraph (a) relates and one or more than one pension to which paragraph (b) relates,

then, subject to subsection (2), that person shall be eligible to receive only one of those pensions.

(2) Where—

(a) a deceased member,

(b) a deceased member of any pre-existing public service pension scheme, or

(c) a deceased person to whom both paragraphs (a) and(b) relate,

was duly in receipt of, or eligible to receive, more than one pension in respect of his or her public service, then the person eligible to receive in respect of such service a survivor’s pension to which subsection (1) relates shall be eligible to receive each such pension as relates to the public service of any one such deceased member.

Chapter 5

55. Amendment of Public Service Superannuation (Miscellaneous Provisions) Act 2004.

55.— The Public Service Superannuation (Miscellaneous Provisions) Act 2004 is amended—

(a) in section 3 by substituting the following for subsection (1):

“(1) A person who is a new entrant to the public service shall not be obliged to retire on age grounds unless—

(a) otherwise provided for by this Act, or

(b) he or she is a member of the Single Public Service Pension Scheme other than a member of that Scheme who is the President, a member of either House of the Oireachtas or a qualifying office holder for the purposes of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.”,

and

(b) in section 5 by substituting the following for subsection (2):

“(2) The Superannuation Acts 1834 to 1963 shall have effect in respect of—

(a) with effect from 16 February 1988, the class of officers who are prison governors, and

(b) with effect from 1 March 2012, the class of officers, who are appointed to the position of Prison Campus Governor by the Minister for Justice and Equality,

subject to the Superannuation (Prison Officers) Act 1919 as if each class of officers concerned had been prescribed under and for the purposes of section 1(1) (as adapted by the Superannuation (Prison Officers) Act 1919, Adaptation Order 1933 (S.R. & O. No. 71 of 1933)) of the Superannuation (Prison Officers) Act 1919.”.

56. Amendment of section 14 of Teaching Council Act 2001.

56.— Section 14 of the Teaching Council Act 2001 is amended by inserting the following after subsection (4):

“(5) Subsection (4) shall not apply to employees who are members of the Single Public Service Pension Scheme.”.

57. Amendment of section 41 of Education (Welfare) Act 2000.

57.— Section 41 of the Education (Welfare) Act 2000 is amended—

(a) by substituting the following for subsection (6):

“(6) Subject to section 41A, no superannuation benefit shall be granted by the Board to or in respect of any of its staff (including the Chief Executive) who are members of a scheme under this section, nor shall any other arrangement be entered into for the provision of any superannuation benefit to such persons on their ceasing to hold office, other than in accordance with such scheme or schemes submitted and approved under this section.”,

and

(b) by inserting the following after subsection (7):

“(8) Subsections (1) to (7) shall not apply to any of the staff (including the Chief Executive) of the Board who are members of the Single Public Service Pension Scheme and no superannuation benefit shall be granted by the Board to such staff other than in accordance with that Scheme.”.

58. Amendment of sections 105 and 106 of Planning and Development Act 2000.

58.— The Planning and Development Act 2000 is amended—

(a) in section 105 (as amended by the Public Service Superannuation (Miscellaneous Provisions) Act 2004) by substituting the following for paragraph (b) of subsection (13):

“(b) The chairperson shall vacate the office of chairperson on attaining the age of 65 years but where the chairperson is either—

(i) a new entrant (within the meaning of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) appointed on or after 1 April 2004, or

(ii) a Scheme member (within the meaning of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012,

then the requirement under this subsection to vacate office on grounds of age shall not apply.”,

and

(b) in section 106 (as so amended) by substituting the following for paragraph (b) of subsection (13):

“(b) A person shall vacate the office of ordinary member on attaining the age of 65 years but where the ordinary member is either—

(i) a new entrant (within the meaning of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) appointed on or after 1 April 2004, or

(ii) a Scheme member (within the meaning of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012),

then the requirement under this subsection to vacate office on grounds of age shall not apply.”.

59. Amendment of sections 21 and 24 of Environmental Protection Agency Act 1992.

59.— The Environmental Protection Agency Act 1992 (as amended by the Public Service Superannuation (Miscellaneous Provisions) Act 2004) is amended—

(a) in section 21 by substituting the following for paragraph (b) of subsection (14):

“(b) The Director General shall vacate the office of Director General on attaining the age of 65 years but where the Director General is either—

(i) a new entrant (within the meaning of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) appointed on or after 1 April 2004, or

(ii) a Scheme member (within the meaning of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012),

then the requirement under this subsection to vacate office on grounds of age shall not apply.”,

and

(b) in section 24 (as so amended) by substituting the following for paragraph (b) of subsection (10):

“(b) A director shall vacate his office of director on attaining the age of 65 years but where the director is either—

(i) a new entrant (within the meaning of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) appointed on or after 1 April 2004, or

(ii) a Scheme member (within the meaning of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012),

then the requirement under this subsection to vacate office on grounds of age shall not apply.”.

60. Amendment of section 13 of Dublin Institute of Technology Act 1992.

60.— Section 13 of the Dublin Institute of Technology Act 1992 is amended by substituting the following for subsection (3)(c)(iii) (inserted by the Institutes of Technology Act 2006):

“(iii) shall not be reckoned as salary or emolument for the purposes of the Education Sector Superannuation Scheme or the Single Public Service Pension Scheme, as the case may be.”.

61. Amendment of section 2 of Ombudsman Act 1980.

61.— Section 2 of the Ombudsman Act 1980 (as amended by the Public Service Superannuation (Miscellaneous Provisions) Act 2004) is amended—

(a) by substituting the following for paragraph (c) of subsection (3):

“(c) shall in any case vacate the office on attaining the age of 67 years except where the person is either—

(i) a new entrant (within the meaning of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) appointed on or after 1 April 2004, or

(ii) a Scheme member (within the meaning of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012),

in which case the requirement under this subsection to vacate office on grounds of age shall not apply.”,

and

(b) by substituting the following for subsection (7):

“(7) A person shall be not more than 61 years of age upon first being appointed to the office of Ombudsman, but where the person is either—

(a) a new entrant (within the meaning of the Public Service Superannuation (Miscellaneous Provisions) Act 2004) appointed on or after 1 April 2004, or

(b) a Scheme member (within the meaning of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012),

then this subsection shall not apply.”.

PART 3 Cost Neutral Early Retirement Provisions for Judges and Certain Court Officers

62. Definitions (Part 3).

62.— In this Part—

“Act of 1961” means the Courts of Justice and Court Officers (Superannuation) Act 1961;

“Act of 1991” means the Courts (Supplemental Provisions) (Amendment) Act 1991.

63. Amendment of section 2 of Act of 1961.

63.— Section 2 of the Act of 1961 is amended—

(a) in subsection (2), by substituting “Subject to subsection (2A) of this section, upon the grant of a pension” for “Upon the grant of a pension”, and

(b) by inserting the following subsection after subsection (2):

“(2A) Upon the grant of a pension, to any person to whom this section applies, pursuant to regulations under section 5 of the Courts (Supplemental Provisions) (Amendment) Act 1991 where the amount of the pension payable is actuarially reduced by reason of that person not having reached the appropriate age within the meaning of section 6 of that Act, the amount of a gratuity granted to that person under subsection (2) of this section shall be actuarially reduced by reference to—

(a) the age of that person on the date on which he or she ceases to hold office as a judge of the Supreme Court, the High Court, the Circuit Court or the District Court, as the case may be, and

(b) the appropriate age as aforesaid of that person,

in accordance with actuarial tables approved and issued from time to time by the Minister.”.

64. Amendment of section 4 of Act of 1961.

64.— Section 4 of the Act of 1961 is amended—

(a) in subsection (2), by substituting “Subject to subsection (2A) of this section, upon the grant of a pension” for “Upon the grant of a pension”, and

(b) by inserting the following subsection after subsection (2):

“(2A) Upon the grant of a pension, to any person to whom this section applies, pursuant to regulations under section 5 of the Courts (Supplemental Provisions) (Amendment) Act 1991 where the amount of the pension payable is actuarially reduced by reason of that person not having reached the appropriate age within the meaning of section 6 of that Act, the amount of a gratuity granted to that person under subsection (2) of this section shall be actuarially reduced by reference to—

(a) the age of that person on the date on which he or she ceases to hold office as the Master of the High Court or Taxing Master, as the case may be, and

(b) the appropriate age as aforesaid of that person,

in accordance with actuarial tables approved and issued from time to time by the Minister.”.

65. Amendment of section 5(1) of Act of 1991.

65.— Section 5(1) of the Act of 1991 is amended—

(a) in paragraph (a), by substituting “2 or more years of service” for “five years’ service or upwards”, and

(b) in paragraph (b), by substituting “2 or more years of service” for “five or more years of service”.

66. Amendment of section 6 of Act of 1991.

66.— Section 6 of the Act of 1991 is amended—

(a) in subsection (1), by substituting the following paragraphs for paragraphs (a) and (b):

“(a) to or in respect of a judge, including a judge of the District Court, otherwise than on his or her having reached the appropriate age or upon his or her death, and

(b) to or in respect of a person holding the office of Master of the High Court, Taxing Master or county registrar otherwise than on his or her having reached the appropriate age or upon his or her death.”,

(b) by inserting the following subsection after subsection (1):

“(1A) Notwithstanding the provisions of subsection (1) of this section as to age or lapse of time, regulations under section 5 of this Act providing for the grant of a pension mentioned in subsection (1)(a) or (1)(b) of that section to or in respect of a judge, including a judge of the District Court, or the Master of the High Court or Taxing Master may provide for the grant of such a pension to or in respect of such a judge or such officer who vacates or ceases to hold office having reached the specified age but before reaching the appropriate age, provided that the pension payable in such circumstances is actuarially reduced by reference to—

(a) the age of such a judge or such officer on the date of such vacation of office or ceasing to hold office, as the case may be, and

(b) the appropriate age of such a judge or such officer, as the case may be,

in accordance with actuarial tables approved and issued from time to time by the Minister.”,

and

(c) by adding the following subsection after subsection (5):

“(6) In this section—

‘appropriate age’ means—

(a) in relation to a judge of the Supreme Court, the High Court or the Circuit Court—

(i) 70 years of age, or

(ii) the earliest age (being not less than 65 years of age) at which 15 years have elapsed since—

(I) the date of his or her appointment to the office which he or she vacated, or

(II) the date of his or her appointment to the first office in which he or she served (where his or her service consists of service in more than one office),

whichever age is reached first,

(b) in relation to a judge of the District Court, 65 years of age, and

(c) in relation to a holder of the office of Master of the High Court, Taxing Master or county registrar, 65 years of age;

‘pension’ includes gratuity upon death;

‘specified age’ means—

(a) in relation to a judge, including a judge of the District Court, 60 years of age, and

(b) in relation to a holder of the office of Master of the High Court or Taxing Master, 60 years of age.”.

PART 4 Amendment of Financial Emergency Measures in the Public Interest Act 2010

67. Definition (Part 4).

67.— In this Part “Act of 2010” means the Financial Emergency Measures in the Public Interest Act 2010.

68. Amendment of section 1 of Act of 2010.

68.— Section 1 of the Act of 2010 is amended—

(a) by inserting the following definitions:

“ ‘aggregation of public service pensions’ means the aggregation under subsection (1A) of section 2 of two or more public service pensions payable to a pensioner for the purposes of the application of subsection (1) of that section in relation to the pensioner;

‘pension adjustment order’ means an order under—

(a) section 12 of the Family Law Act 1995,

(b) section 17 of the Family Law (Divorce) Act 1996,

(c) section 121 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

(d) section 187 of that Act;”,

and

(b) in the definition of “public service pension scheme”, by substituting “but, other than a scheme made in respect of the Central Bank of Ireland, does not include” for “but does not include”.

69. Amendment of section 2 of Act of 2010.

69.— Section 2 of the Act of 2010 is amended by inserting the following subsections after subsection (1):

“(1A) If two or more public service pensions are payable to a pensioner, all such pensions shall be aggregated for the purposes of applying subsection (1) in relation to the pensioner.

(1B) 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.”.

70. Amendment of section 4 of Act of 2010.

70.— Section 4 of the Act of 2010 is amended by substituting the following subsection for subsection (1):

“(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 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 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.”.

71. Amendment of section 5 of Act of 2010.

71.— Section 5 of the Act of 2010 is amended—

(a) in subsection (1)(b), by inserting “subject to a direction given by the Minister under section 4(1) for the purposes of the aggregation of public service pensions,” before “no paying authority is entitled to pay”, and

(b) in subsection (2), by substituting “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” for “If a paying authority pays to a pensioner”.

72. Duty to give information, etc.

72.— The Act of 2010 is amended by inserting the following section after section 6:

“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.”.

73. Use of Personal Public Service Number (PPSN).

73.— The Act of 2010 is amended by inserting the following section after section 6A (inserted by section 72):

“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 in section 262 of the Social Welfare Consolidation Act 2005.”.

74. Removal of doubts.

74.— The Act of 2010 is amended by substituting the following section for section 12:

“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, or

(b) a case in which section 2 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.”.