S.I. No. 292/2015 - Education and Training Board Teachers Superannuation Scheme 2015

• (c) in the case of a refund made under Article 45(1), the period of service to which the refund relates has been made pensionable in accordance with Article 10(5).

• (3) Where a person to whom Paragraph (1) or (2) applies becomes a former member by retiring on pension, whether on medical grounds or otherwise, then the contribution payable under Article 47 (Non-periodic Contributions) at the termination of his or her final period of membership shall be reduced by the amount of the contribution paid under that Article when he or she first became a former member (that is to say, on the first occasion of his or her becoming a former member), provided there was no refund of that contribution.

• (4) Where a member was entitled to claim separate preserved pensions or a single aggregated pension but had not made an application for the pension or pensions before his death while a member, the survivor’s and children’s pension in respect of that member shall be calculated on the greater of the following:

• (a) the separate pensions;

• (b) the single aggregated pension.

Non-Periodic Contributions (Chapter 1)

• (2) Where a member of this Chapter was married or in a civil partnership throughout the period, or for a portion of the period, of his or her membership and he or she ceases to be a member due to—

• (a) death, or

• (b) retirement on pension or resignation with entitlement to a preserved pension,

then, unless the number of relevant years is nil, a contribution under this Article (in this Article referred to as a “non-periodic contribution”) shall be payable by way of reduction in the amount of his or her retirement lump sum, death gratuity, preserved lump sum or preserved death gratuity or in such other manner as the Board may require.

(3)(a) Subject to Paragraph (b) and Paragraph (4), the non-periodic contribution shall comprise 1% of pensionable remuneration multiplied by the number of relevant years, including days in excess of completed years, and

• (b) for officers who remain in Limited Membership, contributions shall comprise 1% of actual pensionable remuneration multiplied by the number of relevant years.

• (4) Where the non-periodic contribution is to be deducted from a preserved lump sum or preserved death gratuity, the contribution shall be calculated by reference to the member’s pensionable remuneration taking into account any pay adjustments that correspond to matching pensions adjustments made in the interval between the date of resignation and the date—

• (a) on which he or she attains the preserved pension age, in the case of a preserved lump sum, or

• (b) of his or her death, in the case of a preserved death gratuity.

• (5) Where, subsequent to the date on which a person ceases to be a member of Chapter 1, the pension payable to him or her or to his or her spouse or civil partner (but not the retirement lump sum, death gratuity, preserved lump sum or preserved death gratuity) falls to be increased because of an increase in the pensionable service of such member, the Board may adjust the amount of the contribution under this Article to take account of such increase.

• (6) The maximum pensionable service for the purposes of this Article is 40 years.

• (7) Where a person to whom Paragraph (1) or (3) of Article 60 (Employment subsequent to Resignation or Retirement) applies becomes a former member of Chapter 1 by retiring on pension, whether on medical grounds or otherwise, then the contribution payable under Paragraph (3) or (4) at the termination of his or her final period of membership shall be reduced by the amount of the contribution paid under the relevant paragraph when he or she became a former member, provided there was no refund of that contribution.

• (8) In this Article, “the number of relevant years” means—

• (a) in relation to a member of Chapter 1 who, being then married or in a civil partnership, ceases to be an active member—

• (i) if such cesser is caused otherwise than by death or retirement on medical grounds, the number of years of pensionable service which he or she then had, or

• (ii) if such cesser is due to death or retirement on medical grounds—

• (I) in the case of a member who is not a new entrant, the number of years of pensionable service which he or she would have had if he or she had served to compulsory retirement age,

• (II) in the case of a new entrant, the number of years pensionable service which he or she would have had if he or she had served to 65 years of age, or

• (III) the date on which his or her contract of employment would expire if this date is earlier than the age specified at (I) or (II),

reduced, in each case, by the period of pensionable service, if any, for which periodic contributions have been paid by him or her and are not refundable; or

• (b) in relation to a member of Chapter 1 who, being then unmarried and not in a civil partnership, ceases to be a member—

• (i) by reason other than death, the period of pensionable service which he or she had on the date of termination of his or her last marriage or civil partnership while in service,

• (ii) due to death, and there is no Pension Adjustment Order in place in respect of the Survivors’ Pension on death-in-service, the period of pensionable service which he or she had at the termination of his or her last marriage or civil partnership,

• (iii) due to death and there is a Pension Adjustment Order in place in respect of the Survivors’ Pension on death-in-service—

• (I) the number of years of pensionable service which he or she would have had if he or she had served to compulsory retirement age,

• (II) in the case of a new entrant, the number of years pensionable service which he or she would have had if he or she had served to 65 years of age, or

• (III) the date on which his or her contract of employment would expire if this date is earlier than the age specified at (I) or (II),

reduced by the period of pensionable service, if any, for which periodic contributions have been paid by him or her and are not refundable.

• (9) For the purposes of this Chapter, in the case of a member who is part-time or job-sharing, potential service to compulsory retirement age, age 65 or to the end of the contract of employment is calculated, where applicable, in accordance with Department of Public Expenditure and Reform Circular 11/2012.

• (10) Where a member or former member of Chapter 1 gave service, other than as an ETB Teacher, which is reckonable under Article 9 (Pensionable Service), any portion of that service in respect of which he or she paid periodic contributions under Chapter 2 of this Part or under a pension scheme similar to this Chapter shall, provided that those contributions were not refunded to him or her, be excluded in determining the number of relevant years under Paragraph (8).

Chapter 2 Survivors’ and Children’s Contributory Pension Provisions (Closed Scheme) Introduced in 1968

Commencement (Chapter 2)

Interpretation (Chapter 2)

“child” means, subject to Paragraph (2), a child, lawfully adopted child or step-child of the deceased who is—

• (a) under 16 years of age,

• (b) under 21 years of age or, with effect from 1 January 1997, is under 22 years of age, and who, in either case, is—

• (i) receiving full-time instruction at any university, college, school or other educational establishment, or

• (ii) undergoing full-time instruction or training approved by the Minister and provided by any person (in this Chapter referred to as “the employer”) for any vocation, profession or trade, or

• (c) 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 described in any of the foregoing paragraphs of this definition,

save that, in the case of the person who reaches 21 years of age before 27 May 1977, this definition shall not apply to him or her during the period beginning on the day on which he or she reaches such age and ending on 27 May 1977;

“children’s pension” has the meaning assigned to it by Article 54 and 55;

“deceased member” means a member or former member of Chapter 2 referred to in Article 51 (Power to Grant Survivors’ and Children’s Pensions (Chapter 2));

“deceased’s pension” has the meaning given in Article 52 (Survivor’s Pension — Calculation (Chapter 2));

“former member” in respect of Chapter 2 membership, means a member of Chapter 2 who, being then married or in a civil partnership, dies, retires under Part 2 or resigns from employment as a member of Part 2;

“pensionable service” means service which is pensionable under Article 9 together with any additional service provided for in this Chapter for the purposes of the calculation of any Survivor’s or Children’s pension under this Chapter provided that total pensionable service shall not exceed 40 years;

“survivor’s pension” has the meaning assigned to it by Article 51 (Power to grant Survivors’ and Children’s Pensions (Chapter 2)).

• (2) Paragraphs (2), (3) and (4) of Article 37 (Interpretation (Chapter 1)) shall apply to the definition of “child” in this Article as they apply to the definition of “child” in Article 37.

Membership (Chapter 2)

• (a) any male ETB Teacher who is a member of Part 2 and who—

• (i) became pensionable on or after 1 January 1970 and before 1 January 1986, or

• (ii) being pensionable during the whole or any part of the period beginning on 23 July 1968 and ending on 31 December 1969—

• (I) who between 23 July 1968 and 31 December 1971 elected in writing to have Chapter 2 apply to him, with effect from 23 July 1968 or from the date of becoming a Part 2 member, whichever is later;

• (b) Paragraph (a)(ii) shall apply to the widow or legal personal representative of a person to whom that paragraph applies.

• (c) any female ETB Teacher who is a member of Part 2 and who—

• (i) became a member of Part 2 on or after 1 October 1984 and before 1 January 1986, with effect from the date of her membership of Part 2;

• (ii) having been a Part 2 member between 10 January 1984 and the 30 September 1984, elected in writing during that period to have Chapter 2 applied to her with effect from 10 January 1984 or from the date of the commencement of her Part 2 membership, whichever is later.

• (d) Paragraph (c)(ii) shall apply to the widower or legal personal representative of a person to whom that paragraph applies.

• (2) This Chapter ceases to apply to person who elected to have the terms Chapter 1 applied to him or her.

Power to grant Survivors’ and Children’s Pensions (Chapter 2)

• (a) where he or she is survived by a spouse or civil partner, a pension to that person (in this Chapter referred to as a “survivor’s pension”), and

• (b) where he or she had a spouse at any time after this Chapter first applied to him or her (whether or not the marriage continued until his or her death and whether or not a survivor’s pension is, or can be, granted), a pension for his or her children (in this Chapter referred to as a “children’s pension”),

provided that any marriage or civil partnership of the deceased which takes place after he or she has ceased to be a member shall not be taken into account for the purposes of this Chapter, and accordingly any reference to a marriage, civil partnership, a spouse, a civil partner, the widow, widower or the children of the deceased shall be construed in accordance with this proviso.

• (2) The person mentioned in Paragraph (1) is a person in relation to whom the following conditions are satisfied—

• (a) the person is—

• (i) a member of this Chapter, or

• (ii) a former member of this Chapter, and

• (b) a pension, death gratuity, preserved pension or preserved death gratuity or, if the person retired on medical grounds before 27 May 1977 having given not less than 5 and not more than 10 years pensionable service, a gratuity, has been, or is awarded, to or in respect of the person.

Survivors’ Pensions — Calculation (Chapter 2)

• (2) The survivor’s pension shall be one half of the deceased’s pension.

• (3) In the case where the former member dies while in receipt of a pension, other than a pension based on Article 18 (Cost Neutral Early Retirement), a preserved pension or a pension awarded on medical grounds, the deceased’s pension is the amount of such pension.

• (4) In the case where the former member dies following retirement on medical grounds, the deceased’s pension is the pension which would have been granted to him or her if it fell to be calculated by reference to his or her pensionable remuneration at date of retirement as adjusted by reference to Article 68 (Adjustment to Pensions), and the pensionable service which the deceased would have had if he or she had served to age 65, or, to the date on which his or her contract of employment would expire if earlier, provided that in the case of a former member who was job-sharing or part-time, service to age 65 is calculated as set out in the Department of Public Expenditure and Reform Circular 11/2012.

• (5) In the case of a preserved pension being in payment to the deceased or where the deceased had an entitlement to a preserved pension, having attained the minimum pension age, the deceased’s pension is the amount of such pension.

• (6) In the case where the deceased member had entitlement to a preserved pension but at date of death had not attained the minimum pension age, the deceased’s pension is an amount equal to:

D x E/80 where

D is the number of years of reckonable service at the date of resignation and

E is his or her pensionable remuneration at date of resignation as adjusted by reference to Article 68 (Adjustment to Pensions) during the period between resignation and death.

• (7) In the case where the deceased member dies while an active member of the scheme, the deceased’s pension is the pension to which he or she would have been eligible if Paragraph (4) applied to him or her at date of death and as if references in that paragraph to retirement were removed.

• (8) In the case where the deceased member elected to be paid a Cost Neutral Early Retirement Pension under Article 18, the deceased’s pension is the amount of the pension calculated in accordance with Paragraph (5), had the former member not received a Cost Neutral Early Retirement Pension.

Survivors’ Pensions — Grant and Payment (Chapter 2)

• (a) where the spouse or civil partner was, at the time of the death of the former member, cohabiting with a person other than the deceased, or

• (b) in respect of any time after the death of the former member when the surviving spouse or civil partner is remarried or in a civil partnership or is cohabiting with any person.

• (2) Notwithstanding Paragraph (1), where—

• (a) a pension under this Chapter is not granted or ceases to be paid under Paragraph (1), and

• (b) at a date subsequent to the date of the marriage or civil partnership or cohabitation by reason of which the pension was withheld or ceased to be paid, the Board is satisfied that the marriage or civil partnership or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension,

the Board with the approval of the Minister may, if it thinks fit, grant or re-grant, as may be appropriate, the pension—

• (i) in the case of a marriage, civil partnership or cohabitation which has come to an end, from the date on which such marriage, civil partnership or cohabitation ended, or

• (ii) in any other case, a date not earlier than the date on which the relevant application is received by the Board.

(3)(a) A person shall not be eligible for a survivor’s pension under this Chapter in respect of more than one member.

• (b) Where a person would, save for this paragraph, be eligible for a survivor’s pension in respect of two or more members that person shall be entitled to whichever pension provides him or her with the most favourable benefits.

• (c) As provided in section 54 of the 2012 Act, with effect from 1 November 2012, a person shall be eligible to receive only one survivor’s pension from a public service pension scheme, except in the case where the person is eligible for more than one survivor’s pension in respect of a person who was in receipt of or was eligible to receive more than one public service pension.

• (4) Subject to Paragraph (1), a survivor’s pension may be paid for the whole of the period beginning on the death of the deceased and ending with the death of the surviving spouse or civil partner.

• (5) Where, on the death of a member or former member of this Chapter, other than a former member who qualifies for a preserved pension or a cost neutral early retirement pension, a survivor’s pension becomes payable, the rate of that pension may, in respect of the first month after his or her death, be increased to—

• (a) where he or she dies while an active member of this Chapter, 1/12th the rate of his or her pensionable remuneration,

• (b) where he or she dies while in receipt of Temporary Rehabilitation Remuneration and the rate of Temporary Rehabilitation Remuneration is greater than the rate of the survivor’s pension, one twelfth of the rate of Temporary Rehabilitation Remuneration at date of death, or

• (c) where he or she dies after being granted a pension where the rate of pension payable to him or her on the date of his or her death is greater than the rate of survivor’s pension otherwise payable under this Chapter, 1/12th such rate of pension,

provided that the rate as so increased shall be reduced by the rate of any children’s pension payable under this Chapter and that the amount payable to the spouse or civil partner under this Chapter in respect of the period of one month commencing on the day immediately following that of the deceased members death may be paid at any time on or after the first day of such period.

Children’s Pensions — Beneficiaries (Chapter 2)

• (a) the deceased is married to the mother or father of the child, as the case may be, at some time during the period of his or her membership; and

• (b) the child is born before or during the period of the deceased’s membership or not more than 10 months after the deceased ceased to be a member.

• (2) A pension may be granted under this Chapter for an adopted child of the deceased only if—

• (a) the adoption occurs

• (i) before or during the period of the deceased’s membership; or

• (ii) after the period of the deceased’s membership but only if the deceased had applied, before the termination of membership, for an adoption order in respect of the child, the deceased dies before the adoption procedure is completed and the child is subsequently adopted by the member’s spouse;

and

• (b) the deceased is married at some time during the period of his or her membership.

• (3) A pension may be granted under this Chapter for a step-child of the deceased—

• (a) only in respect of a period on or after 1 January 1979; and

• (b) only if the deceased’s marriage that makes the deceased the step-parent of the step-child occurs—

• (i) before the period of the deceased’s membership and the marriage continues to the time that the deceased became a member; or

• (ii) during the period of the deceased’s membership.

(4)(a) A child shall not be eligible for a children’s pension in respect of more than one member.

• (b) Where, save for this paragraph, there would be an eligibility for a children’s pension in respect of two or more members, the child shall count as eligible in respect of one of them in the way which, in the opinion of the Board, will give the most favourable overall result for the child or children in question.

Children’s Pensions — Rate and Mode of Payment (Chapter2)

• (b) Where children are in the care of 2 or more persons, different parts of the children’s pension shall be paid to those persons in such proportions as the Board may determine.

• (c) A children’s pension shall be applied for the benefit of the children for whom it is granted.

• (2) A children’s pension may only be paid in relation to a period subsequent to the death of the deceased.

• (3) The rate of children’s pension under this Chapter is—

• (a) where the deceased is not survived by a spouse or civil partner or is survived by a spouse or civil partner who subsequently dies, in respect of periods after the death of the spouse or civil partner-

• (i) where there is one child, 1/3rd of the deceased’s pension, or

• (ii) where there are 2 or more children, a rate in respect of each child equivalent to 1/2 the deceased’s pension divided by the number of children;

• (b) subject to Paragraph (5), where the deceased is survived by a spouse or civil partner—

(i)1/6th of the deceased’s pension for each child where there is one child or 2 children, and

• (ii) where there are 3 or more children, a rate in respect of each child equivalent to 1/2 the deceased’s pension divided by the number of children.

• (4) Where, the children of the deceased person are at the time of, or at any time after, his or her death in the care of some person other than his or her spouse or civil partner, the Board may, if it thinks fit, direct that for so long as they are in such care Paragraph (3)(a), shall apply notwithstanding that the spouse or civil partner is still alive, and, where the Board so directs, Paragraph (3)(a) shall be construed and have effect in accordance with the direction.

• (5) Notwithstanding the foregoing provisions of this Article, where the deceased is survived by a spouse or civil partner and a survivor’s pension is not granted under this Chapter or, one is so granted to the spouse or civil partner and it ceases to be paid before his or her death, a children’s pension shall not be payable under this Chapter in respect of any period comprised within the lifetime of the spouse or civil partner or within the time in respect of which a survivor’s pension is not payable, as may be appropriate, unless the Board in its discretion directs that such a pension shall be payable and, where the Board gives such a direction, it may, if it thinks fit, further direct that Paragraph (4) shall apply in respects any such period. This discretion may not be exercised where a survivor’s pension is not payable due to the provisions of section 54 of the 2012 Act.

Periodic Contributions (Chapter 2)

(2)(a) Subject to Paragraph (b), the contribution shall comprise 1.5% of remuneration, and

• (b) for officers who remain in Limited Membership, contributions shall comprise 1.5% of actual remuneration,

provided that in the case of members referred to in Paragraph (a), where in respect of any period that the member is not working on a wholetime basis, the contribution rate is adjusted by reference to the proportion that the number of hours worked bears to the number of hours that would have been worked if the member had been working on a wholetime basis.

• (3) A person admitted to Chapter 2 membership shall commence payment of contributions specified in this Article with effect from the date of commencement of this Chapter or the date on which he or she becomes a member, whichever is the later, and ending when he or she ceases to be a member, such payments shall be made at such times and in such manner as the Minister may determine.

• (4) Where a member of this Chapter is in receipt of reduced remuneration because of absence from employment during a period of sick leave, contributions will be payable by the member based on the amount of salary or pensionable remuneration, as the case may be, that would be payable to him or her if he or she was not so absent.

• (5) Contributions shall not be payable under this Chapter by a member for any period which does not constitute pensionable service.

(6)(a) At the discretion of the Board and subject to conditions specified by it, a member may elect to pay, over a period specified by the Minister, additional contributions—

• (i) subject to Paragraph (ii), equal in each case to the amount of the periodic contributions payable,

• (ii) in the case of a member who is in part-time service or job-sharing, and is not in Limited Membership, payable by reference to remuneration,

in respect of such period, to reduce an outstanding liability in respect of a period for which periodic contributions were not paid.

• (b) Where one or more additional contributions are made under Paragraph (a), this Article shall apply to the person by whom the contribution or contributions is or are made subject to the modification that, in calculating the number of relevant years in Article 59 (Non-Periodic Contributions (Chapter 2)), such number shall be reduced by one for every annual contribution made by the person under Paragraph (a).

• (c) Additional periodic contributions under Paragraphs (a) shall be refundable in accordance with the provisions of Article 57 (Refund of Contributions).

Refund of Contributions (Chapter 2)

• (a) ceases to be a member of Chapter 2 and was unmarried and not in a civil partnership at all times during his or her membership of this Chapter, or

• (b) on ceasing to be a member of Chapter 2 other than on death, on so ceasing was married or in a civil partnership, and is not eligible under Part 2 for the grant of a pension, lump sum, preserved pension or preserved lump sum,

then, if his or her pensionable service is not transferred to an approved pension scheme, the Board will refund the contributions he or she made in respect of membership of this Chapter, less an amount equal to any income tax or other statutory liability.

• (2) In any case, other than a case referred to in Paragraph (1), a member of this Chapter on ceasing to be a member is entitled at retirement, or his or her legal personal representative is so entitled on the death of the member in service, to a refund of such of those contributions, if any, beginning with his or her initial contributions and working forward, or, in the case of a member to whom Paragraph (b) of this paragraph applies, his or her final contributions and working back, as is necessary to secure that the period in respect of which such contributions are paid by him or her without being refunded—

• (a) does not exceed 40 years, or

• (b) if he or she is unmarried and not in a civil partnership when he or she ceased to be a member, does not exceed a period equal to the length of service on the date of his or her spouse’s or civil partner’s death.

• (3) Where a married member or a member in a civil partnership retires on medical grounds and his or her spouse or civil partner subsequently dies before the former member attains compulsory retirement age the former member is entitled to a refund of contributions paid in respect of the period subsequent to the spouse’s or civil partner’s death.

• (4) Where any contributions are refunded under this Article, they shall be refunded without interest.

• (5) Where periodic contributions are refunded in accordance with this Article to a person who subsequently becomes a member of this Chapter, the period to which the contributions relate may become reckonable under this Chapter provided that—

• (a) contributions in respect of Part 2 (Members Personal Pension Provisions) for the period in question have not been refunded or, where they have been refunded together with the periodic contributions, have been repaid in accordance with Article 10 (Contributions), and

• (b) the person repays to the Minister the amount of the periodic contributions so refunded to him or her and the provisions of Article 10 (Contributions) apply to the repayment.

Former Members returning to Membership (Chapter 2)

• (2) Where a person, on becoming a member of this Chapter, had at any time previously been a member of this Chapter and had paid periodic contributions during such period of membership, the period in respect of which he or she paid such periodic contributions shall be excluded in determining the number of relevant years under Article 59(7) (Non-periodic Contributions), provided that—

• (a) no refund of those contributions is or was paid, or

• (b) such refund, where paid, has been repaid in accordance with Article 57(5) (Refund of Contributions) or, where the application to repay the periodic contributions and contributions made under Part 2 (Members Personal Pension Benefits) has been made, appropriate contributions in respect of the period of service to which the refund relates have been made.

• (3) Where a person to whom Paragraph (1) or (2) applies becomes a former member by retiring on pension, whether on medical grounds or otherwise, then the contribution payable under Article 59 (Non-periodic Contributions) at the termination of his or her final period of membership shall be reduced by the amount of the contribution paid under that Article when he or she first became a former member (that is to say, on the first occasion of his or her becoming a former member), provided there was no refund of that contribution.

• (4) Where a member was entitled to claim separate preserved pensions or a single aggregated pension but had not made a claim under Article 17 (Split Pensions in this Scheme) before his or her death while a member, the survivor’s and children’s pensions in respect of that member shall be calculated on the greater of the following:

• (a) the separate pensions;

• (b) the single aggregated pension.

Non-Periodic Contributions (Chapter 2)

• (2) Where a member of this Chapter was married or in a civil partnership at any time during the period of his or her membership and he or she—

• (a) ceases to be a member and such cesser is due to—

• (i) death, and his or her pensionable service together with the pensionable service he or she would have if he or she had served until compulsory retirement age is not less than the vesting period, or

• (ii) retirement on pension or resignation with entitlement to a preserved pension,

then, unless the number of relevant years is nil, a contribution under this Article (in this Article referred to as a “non-periodic contribution”) shall be payable by way of reduction in the amount of the member’s retirement lump sum, death gratuity, preserved lump sum, preserved death gratuity or the gratuity payable to a member who retired on medical grounds or in such other manner as the Minister may require.

(3)(a) Subject to Paragraph (b) and Paragraph (4), the non-periodic contribution shall comprise 1% of pensionable remuneration multiplied by the number of relevant years, including days in excess of completed years, and

• (b) for officers who remain in Limited Membership, contributions shall comprise 1% of actual pensionable remuneration, multiplied by the number of relevant years.

• (4) Where the non-periodic contribution is being deducted from a preserved lump sum or preserved death gratuity, the non-periodic contribution shall be calculated by reference to the member’s pensionable remuneration or net pensionable remuneration as appropriate taking into account any pay adjustments that correspond to matching pensions adjustments granted during the period between the date of resignation and the date—

• (a) on which he or she attains 60 years of age in the case of a preserved lump sum, or

• (b) of his or her death, in the case of a preserved death gratuity.

• (5) Where, subsequent to the date on which a person ceases to be an active member, the pension payable to him or her or to his or her spouse or civil partner (but not the retirement lump sum, death gratuity, preserved lump sum or preserved death gratuity) falls to be increased because of an increase in the pensionable service of such a member, the Board may adjust the amount of the contribution under this Article to take account of such increase.

• (6) The maximum pensionable service for the purposes of this Article is 40 years.

• (7) In this Article, “the number of relevant years” means—

• (a) in relation to a member of this Chapter who, being then married or in a civil partnership, ceases to be a member because of death the period of pensionable service which he or she would have had if he or she had served to compulsory retirement age, reduced by the period of service, if any, in respect of which periodic contributions have been paid by him or her and are not refundable,

• (b) in relation to a member of this Chapter who, being then unmarried and not in a civil partnership, ceases to be an active member—

• (i) by reason other than death, the period of pensionable service which he or she had on the date of termination of his or her last marriage or civil partnership while in service,

• (ii) due to death, and there is no Pension Adjustment Order in place in respect of Survivors’ Pension on death-in-service, the period of pensionable service which he or she had at the termination of his or her last marriage or civil partnership, or

• (iii) due to death, and there is a Pension Adjustment Order in place, the period of pensionable service which he or she would have had if he or she had served to compulsory retirement age or, if earlier, the date on which his or her contract of employment would expire,

reduced by the period of service, if any, for which periodic contributions have been paid by him or her and are not refundable. In the case of a member who is part-time or job-sharing, potential service to compulsory retirement age or to the end of the contact of employment, if earlier, is calculated where applicable, in accordance with Department of Public Expenditure and Reform Circular 11/2012,

• (c) in relation to a member of this Chapter who, being then married or in a civil partnership, ceases to be a member on retirement on medical grounds, the period of pensionable service which he or she would have had if he or she had served to compulsory retirement age, reduced by the period of service, if any, for which periodic contributions have been paid by him or her and are not refundable, or

• (d) in relation to a member of this Chapter who, being then married or in a civil partnership, ceases to be a member on retirement, otherwise than on medical grounds, the period of pensionable service which he or she then had, reduced by the period of service, if any, for which periodic contributions have been paid by him or her and are not refundable.

• (8) Where a member or former member of this Chapter gave service, other than as an ETB Teacher, which is reckonable under Article 9 (Pensionable Service), any portion of that service in respect of which he or she paid periodic contributions under a pension scheme similar to this Chapter shall, provided those contributions were not refunded to him or her, be excluded in determining the number of relevant years under Paragraph (7).

• (9) For the purposes of this Chapter, in the case of a member who is part-time or job-sharing, potential service to compulsory retirement age, or to the end of the contract of employment is calculated, where applicable, in accordance with Department of Public Expenditure and Reform Circular 11/2012.

Part 4 General Provisions

Employment subsequent to Resignation or Retirement

• (2) Where a former member who has retired on grounds of ill-health and been awarded a pension and lump sum, or a gratuity only, and is subsequently appointed to pensionable service, the amount of any lump sum or gratuity awarded to the person on his or her subsequent retirement from that service shall be reduced by the amount of the lump sum paid to him or her on the occurrence of the first retirement.

• (3) Where a former member who has retired and been awarded a pension and lump sum, or a gratuity only, and is subsequently appointed to a post which accrues pensionable service under Part 2, no more of any pension or preserved pension payable to him or her shall be paid for any period of receipt of the payment under that pensionable service as may be specified by the Minister than so much as, with such payment, equals the remuneration which the person would have received in respect of such period if, during it, he or she—

• (a) held the position in which he or she served on the last day of his or her pensionable service, and

• (b) was remunerated at the rate of remuneration which he or she was in receipt of on that date.

• (4) For the purposes of Paragraph (3) if, subsequent to the former member’s last day of pensionable service in the position referred to in Paragraph (a) of that paragraph—

• (a) changes have taken place in the rate of remuneration referred to in that paragraph, or

• (b) where that position has ceased to exist, changes to the said rate would have taken place if that position had not ceased to exist,

then the rate of remuneration referred to in that paragraph shall be treated as being varied by taking account of so much of those changes as may be specified by the Minister.

Re-employment of a Pensioner by a Public Service Body

• (a) a pension is duly payable from this Scheme to a former member under the Scheme and

• (b) the pensioner is appointed, on or after 1 November 2012, 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 position or employment in which he or she served on the last day of his or her service but was remunerated—

• (I) at the rate of pensionable remuneration for that 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 since that day as may be specified by the Minister.

Prohibition on Duplication of Benefits

• (a) the same period of service more than once unless, in the case of a gratuity, he or she has repaid a gratuity having an entitlement to do so, or

• (b) service in any week which brings total service in respect of that week to more than full time service for the purposes of Part 2.

• (2) In this Article, “service” means a period of service for the purposes of Part 2 or for the purposes of any approved pension scheme.

Applications for Benefits

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

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

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

• (3) The application may be made by—

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

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

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

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

• (5) Where a member intends to retire or resign from a particular date, he or she may opt, not later than 6 months and not earlier than 12 months before that date, to give the Board notice in writing stating—

• (a) that he or she intends to retire on that date, and

• (b) that he or she wishes to be given details of his or her prospective benefits on retirement.

• (6) Within 2 months of receipt of a written notice referred to in Paragraph (5), the Board will give to the member a statement of the prospective benefits due to the member on the retirement or resignation date indicated by the member, together with any qualifications relating to any benefit relating to potential service to that date.

Obligation to pay Benefits

• (2) The calculation and payment of any benefits which fall due to be paid under this Scheme shall be a function of—

• (a) the Board or

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

• (3) Nothing in Paragraph (2) shall be read so as to prevent the Board making arrangements for the payment as its agent of any Scheme benefit through a third party.

• (4) Pensions payable under this scheme shall be paid in arrears 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.

• (5) Where a benefit is payable under this Scheme to a person who is a beneficiary of the scheme (in this Article called “the relevant person”) with respect to whom the Board is satisfied, on the certificate of a registered medical practitioner approved by the Minister, that the relevant person concerned is unable by reason of mental or physical disability to give a receipt for the amount, the Board may, unless a court of competent jurisdiction has otherwise ordered, pay the 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 or both—

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

• (ii) such persons as the relevant Board, having sought and considered all relevant facts in the case, considers to be dependents of the relevant person,

and in such manner as the Board thinks fit and on the condition that the payments made are applied for the benefit of the relevant person.

• (6) No action by the relevant body under Paragraph (5) affects any enduring power of attorney provided for in accordance with Part II of the Powers of Attorney Act 1996 .

• (7) Any payments made under Paragraph (5) shall discharge the Board as makes them, as fully as if they were made directly to the relevant person.

Periodic Declaration

• (2) Every person receiving a supplementary pension under this Scheme shall periodically as requested by the paying authority provide a declaration in respect of continuing eligibility for the benefit and any other matters relating to the benefit as the paying authority may specify.

Applications for Refunds

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

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

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

Assignments

Adjustment to Pensions

Cesser or Reduction of Benefits

• (a) is dismissed or retired, or resigns or retires, as a consequence of misconduct involving a finding of a financial loss to the Board 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 Board or the State, or

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

then the Board 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 Paragraph (2).

• (2) For the purposes of Paragraph (1), the Board may—

• (a) where contributions would, but for this Article, be returned to a scheme member under Article 10 (Contributions), Article 45 (Refund of Contributions (Chapter 1) or Article 57 (Refund of Contributions (Chapter 2)), reduce or not return the amount of such returnable contributions,

• (b) in any other case (including a case to which provisions relating to death or retirement on medical grounds relate) refuse or reduce any preserved pension, any preserved lump sum or any other benefit with effect 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 by the Board and that person is convicted in any court of an offence in the commission of which a financial loss to the Board or the State has occurred, then the Board may reduce or cease paying the pension 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 Article 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.

Appeals

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

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

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

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

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

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

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

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

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

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

• (i) a statement of the determination,

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

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

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

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

Repayment of Pensions overpaid

Treatment of Earlier Service

• (2) The maximum service reckonable for benefits under the Scheme is 40 years subject in the case of—

• (a) members who have retained an entitlement to preserved benefits under Article 14 (Preservation of Benefits),

• (b) members whose pensions were suspended under Article 60 (Employment subsequent to Retirement or Resignation),

• (c) members (or former members) whose pensions were abated under the provisions of Article 61 (Re-employment of a Pensioner in a Public Service Body), and

• (d) members with an entitlement to benefits payable from any other public service pension scheme,

to maximum service not exceeding the difference between the earlier service and 40 years, provided that in the case of Paragraph (d) where the member had accrued more than 40 years’ service in more than one scheme up to and including 27 July 2012, he or she retains an entitlement to the total amount of that service accrued to that date if retained in more than one scheme, in accordance with the provisions of subsections 52(6) and 52(7) of the 2012 Act.

Confirmation of certain matters

• (a) granted before the making of this Scheme to or in respect of a member;

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

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

• (i) provided for in the relevant Regulations under the Local Government Superannuation Code, Circulars or other documents approved and implemented under administrative arrangements made by the Minister with the consent of the Minister for Public Expenditure and Reform, and

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

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

(3)(a) Any decision made by the Board on terms approved by the Minister before this Scheme is made, in respect of an application made by or on behalf of a member for a pre-scheme benefit or

• (b) any valid option exercised, by or on behalf of a scheme member, for Scheme membership or for a pre-scheme benefit,

that is made, or exercised, as the case may be, in accordance with the terms and conditions of the option or the pre-scheme benefit, is confirmed.

• (4) Notwithstanding the Revocations listed in Article 74 (referred to as the former scheme), the former scheme prevails if there is any divergence between this Scheme and the former Scheme in respect to—

• (a) any pre-scheme benefit that was validly granted under the former scheme, and

• (b) the power to refuse to grant a pre-scheme benefit that was exercised under the former scheme.

Revocations

Table

Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 321 of 1984 ) Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 364 of 1986 ) Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ) Local Government (Superannuation) (Purchase) Scheme, 1986 ( S.I. No. 421 of 1986 ) Local Government (Superannuation Revision) (Consolidation) (Amendment) Scheme, 1987 ( S.I. No. 315 of 1987 ) Local Government Officers (Spouses and Childrens Contributory Pension) (Amendment) Scheme 1989 ( S.I. No. 240 of 1989 ) Local Government (Superannuation Revision) (Consolidation) (Amendment) Scheme, 1990 ( S.I. No. 126 of 1990 ) Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1992 ( S.I. No. 74 of 1992 ) Local Government (Superannuation) (Purchase) Scheme, 1992 ( S.I. No. 184 of 1992 ) Local Government (Superannuation Revision) (Consolidation) (Amendment) Scheme, 1992 ( S.I. No. 293 of 1992 ) Local Government (Superannuation) (Removal of Controls) Scheme, 1995 ( S.I. No. 367 of 1995 ) Local Government (Superannuation) (Purchase) (Amendment) Scheme, 1995 ( S.I. No. 368 of 1995 )

SCHEDULES

Schedule 1 — Purchase of Notional Service Tables and Actuarial Reduction Tables for Purchase of Notional Service

THE TABLES IN THE SCHEDULES ARE SUBJECT TO REVISION FROM TIME TO TIME AS DETERMINED BY THE MINISTER FOR PUBLIC EXPENDITURE AND REFORM AND SHALL APPLY ACCORDINGLY.

Schedule 2 — Limits on the amount of service which may be purchased

SCHEDULE 1 Table 1 — Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
26	0. 68%	0. 09%	0. 65%
27	0. 70%	0. 09%	0. 67%
28	0. 73%	0. 10%	0. 70%
29	0. 75%	0. 10%	0. 72%
30	0. 77%	0. 10%	0. 74%
31	0. 80%	0. 11%	0. 76%
32	0. 82%	0. 11%	0. 79%
33	0. 84%	0. 11%	0. 81%
34	0. 87%	0. 12%	0. 83%
35	0. 89%	0. 12%	0. 86%
36	0. 91%	0. 12%	0. 88%
37	0. 93%	0. 13%	0. 91%
38	0. 96%	0. 13%	0. 93%
39	0. 98%	0. 14%	0. 96%
40	1. 00%	0. 14%	0. 99%
41	1. 03%	0. 14%	1. 02%
42	1. 05%	0. 15%	1. 05%
43	1. 07%	0. 15%	1. 09%
44	1. 10%	0. 16%	1. 13%
45	1. 13%	0. 17%	1. 17%
46	1. 16%	0. 17%	1. 22%
47	1. 23%	0. 18%	1. 30%
48	1. 30%	0. 20%	1. 38%
49	1. 39%	0. 21%	1. 48%
50	1. 49%	0. 22%	1. 58%
51	1. 60%	0. 24%	1. 71%
52	1. 72%	0. 26%	1. 85%
53	1. 87%	0. 29%	2. 01%
54	2. 05%	0. 31%	2. 21%
55	2. 26%	0. 35%	2. 44%
56	2. 52%	0. 39%	2. 73%
57	2. 84%	0. 44%	3. 09%
58	3. 25%	0. 51%	3. 55%

Table 1 (continued) — Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
59	3. 80%	0. 60%	4. 17%
60	4. 57%	0. 72%	5. 03%
61	5. 72%	0. 91%	6. 32%
62	7. 64%	1. 22%	8. 48%
63	11. 48%	1. 85%	12. 80%

• see Footnote 1 to Table 5.

Table 2 — Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
26	27. 5%	33. 6%
27	28. 0%	34. 3%
28	28. 4%	34. 8%
29	28. 8%	35. 4%
30	29. 2%	35. 9%
31	29. 5%	36. 3%
32	29. 8%	36. 7%
33	30. 0%	37. 0%
34	30. 1%	37. 3%
35	30. 2%	37. 6%
36	30. 3%	37. 8%
37	30. 2%	37. 9%
38	30. 2%	38. 0%
39	30. 0%	38. 0%
40	29. 8%	38. 0%
41	29. 6%	37. 9%
42	29. 3%	37. 7%
43	28. 9%	37. 6%
44	28. 5%	37. 3%
45	28. 0%	37. 0%
46	27. 5%	36. 7%
47	26. 9%	36. 3%
48	26. 3%	35. 9%
49	25. 6%	35. 4%
50	24. 9%	34. 9%
51	24. 1%	34. 3%
52	23. 3%	33. 7%
53	22. 5%	33. 1%
54	21. 9%	32. 5%
55	22. 2%	31. 8%
56	22. 4%	31. 1%
57	22. 6%	30. 4%
58	22. 8%	29. 7%
59	23. 1%	29. 1%
60	23. 3%	28. 5%

Table 2 — Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
61	23. 3%	27. 9%
62	22. 9%	27. 3%
63	23. 0%	26. 8%
64	23. 4%	26. 3%
65	23. 7%	25. 8%

Table 3 — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
26	0. 58%	0. 09%	0. 58%
27	0. 60%	0. 09%	0. 60%
28	0. 62%	0. 10%	0. 62%
29	0. 64%	0. 10%	0. 64%
30	0. 66%	0. 10%	0. 66%
31	0. 69%	0. 11%	0. 68%
32	0. 70%	0. 11%	0. 70%
33	0. 72%	0. 11%	0. 72%
34	0. 74%	0. 12%	0. 74%
35	0. 76%	0. 12%	0. 76%
36	0. 78%	0. 12%	0. 79%
37	0. 79%	0. 13%	0. 81%
38	0. 81%	0. 13%	0. 83%
39	0. 84%	0. 14%	0. 86%
40	0. 85%	0. 14%	0. 88%
41	0. 87%	0. 14%	0. 91%
42	0. 89%	0. 15%	0. 94%
43	0. 91%	0. 15%	0. 97%
44	0. 93%	0. 16%	1. 01%
45	0. 96%	0. 17%	1. 05%
46	0. 98%	0. 17%	1. 09%
47	1. 04%	0. 18%	1. 16%
48	1. 10%	0. 20%	1. 23%
49	1. 18%	0. 21%	1. 32%
50	1. 26%	0. 22%	1. 42%
51	1. 35%	0. 24%	1. 53%
52	1. 46%	0. 26%	1. 66%
53	1. 59%	0. 29%	1. 81%
54	1. 74%	0. 31%	1. 99%
55	1. 93%	0. 35%	2. 20%
56	2. 15%	0. 39%	2. 46%
57	2. 43%	0. 44%	2. 79%
58	2. 79%	0. 51%	3. 21%
59	3. 26%	0. 60%	3. 78%
60	3. 93%	0. 72%	4. 57%

Table 3 (continued) — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
61	4. 94%	0. 91%	5. 76%
62	6. 62%	1. 22%	7. 74%
63	9. 97%	1. 85%	11. 71%

• see Footnote 1 to Table 5.

Table 4 — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
26	24. 3%	30. 0%
27	24. 8%	30. 6%
28	25. 2%	31. 1%
29	25. 5%	31. 6%
30	25. 9%	32. 0%
31	26. 1%	32. 5%
32	26. 4%	32. 8%
33	26. 6%	33. 1%
34	26. 7%	33. 4%
35	26. 8%	33. 6%
36	26. 8%	33. 8%
37	26. 8%	33. 9%
38	26. 8%	34. 0%
39	26. 6%	34. 1%
40	26. 5%	34. 0%
41	26. 3%	34. 0%
42	26. 0%	33. 9%
43	25. 7%	33. 7%
44	25. 3%	33. 5%
45	24. 9%	33. 3%
46	24. 4%	33. 0%
47	23. 9%	32. 6%
48	23. 3%	32. 3%
49	22. 7%	31. 9%
50	22. 1%	31. 4%
51	21. 4%	30. 9%
52	20. 7%	30. 4%
53	20. 0%	29. 9%
54	19. 7%	29. 3%
55	19. 9%	28. 7%
56	20. 1%	28. 1%
57	20. 3%	27. 6%
58	20. 6%	27. 0%
59	20. 8%	26. 5%
60	21. 1%	25. 9%

Table 4 (continued) — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
61	21. 1%	25. 4%
62	20. 8%	25. 0%
63	21. 0%	24. 5%
64	21. 4%	24. 1%
65	21. 7%	23. 70%

Table 5 — Officers: Purchase by reference to age 60

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
21	0. 78%	0. 09%	0. 74%
22	0. 81%	0. 10%	0. 77%
23	0. 84%	0. 10%	0. 79%
24	0. 87%	0. 11%	0. 82%
25	0. 90%	0. 11%	0. 85%
26	0. 93%	0. 11%	0. 88%
27	0. 95%	0. 11%	0. 90%
28	0. 98%	0. 12%	0. 93%
29	1. 01%	0. 12%	0. 96%
30	1. 03%	0. 12%	0. 98%
31	1. 06%	0. 13%	1. 01%
32	1. 09%	0. 13%	1. 04%
33	1. 11%	0. 14%	1. 07%
34	1. 13%	0. 14%	1. 10%
35	1. 16%	0. 14%	1. 13%
36	1. 19%	0. 15%	1. 17%
37	1. 22%	0. 15%	1. 21%
38	1. 24%	0. 16%	1. 24%
39	1. 27%	0. 17%	1. 29%
40	1. 30%	0. 17%	1. 34%
41	1. 33%	0. 18%	1. 39%
42	1. 41%	0. 19%	1. 48%
43	1. 50%	0. 20%	1. 57%
44	1. 60%	0. 21%	1. 68%
45	1. 71%	0. 23%	1. 80%
46	1. 84%	0. 25%	1. 94%
47	1. 98%	0. 27%	2. 10%
48	2. 16%	0. 29%	2. 29%
49	2. 36%	0. 32%	2. 51%
50	2. 60%	0. 35%	2. 78%
51	2. 90%	0. 39%	3. 11%
52	3. 27%	0. 45%	3. 51%
53	3. 74%	0. 51%	4. 04%
54	4. 37%	0. 60%	4. 74%
55	5. 26%	0. 73%	5. 71%

Table 5 (continued) — Officers: Purchase by reference to age 60

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
56	6. 59%	0. 92%	7. 18%
57	8. 80%	1. 23%	9. 63%
58	13. 22%	1. 86%	14. 52%

FOOTNOTE 1: *In the case of Integrated Officers, contributions are payable on both Net Salary and Gross Salary. ‘Net Salary’ = gross salary less twice the maximum personal rate of State Pension (Contributory). (This footnote also applies to Table 1and 3 above).

FOOTNOTE 2: Under transitional provisions, set out in paragraph 5 of Department of Education and Science Circular 0125/2006, the relevant birthday may be the first birthday occurring after 26/4/05.

Table 6 — Officers: Purchase by reference to age 60

Member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 27/4/05 — see Footnote)