S.I. No. 307/1984 - Bord na gCapall Staff Superannuation Scheme 1980.

S.I. No. 307 of 1984.

BORD NA gCAPALL STAFF SUPERANNUATION SCHEME 1980.

The scheme set out in the following Schedule has been prepared in accordance with the provisions of Section 22 of the Horse Industry Act, 1970 .

The scheme has been approved in accordance with that Section of the Act in testament of which the Minister for the Public Service has given his signature thereto.

S.I. No. 307 of 1984.

BORD NA gCAPALL STAFF SUPERANNUATION SCHEME 1980.

1 SHORT TITLE:

This Scheme may be cited as the Bord na gCapall Staff Superannuation Scheme, 1980.

2 COMMENCEMENT:

The Scheme will commence with effect from 1 April 1979 which shall be known as the date of commencement.

3 DEFINITIONS:

In this Scheme save where the context otherwise requires:

3.1 "Board" means Bord na gCapall.

3.2 "A pensionable post" means a permanent whole-time post with the Board which—

3.2.1 in the case of a post existing on the date of approval of the Scheme is a post which is declared within three months from the date of approval by resolution of the Board to be a pensionable post;

3.2.2 in any other case is a post which is declared in the Conditions of Service attaching to it to be a pensionable post.

3.3 "Pensionable employee" means a person who is employed by the Board in a whole-time capacity in a pensionable post.

3.4 "Member" means a pensionable employee to whom this Scheme applies.

3.5 "Old Age (Contributory) Pension" means the contributory old age pension payable under the Social Welfare Acts.

3.6 "Retirement pension" means the retirement pension payable under the Social Welfare Acts.

3.7 "Invalidity pension" means an invalidity pension payable under the Social Welfare Acts.

3.8 "Disability benefit" means disability benefit payable under the Social Welfare Acts.

3.9 "Unemployment benefit" means unemployment benefit payable under the Social Welfare Acts.

3.10 Words importing the masculine gender shall, unless the contrary intention appears, also import the feminine gender.

4 MEMBERSHIP:

4.1 Admission to membership will be open to pensionable employees who are over 18 years but not to a person who would not have completed at least 5 years' pensionable service under the Scheme on his 65th birthday or to a person who is a member of a retirement benefit scheme of any body associated with the Board.

4.2 A member may not continue in membership after he has attained the age of 65.

4.3 Membership shall be compulsory for all pensionable employees.

4.4 The Board shall decide upon the eligibility for membership of the Scheme. The Board shall notify an employee of his admission to membership of the Scheme and shall furnish him with a copy of the terms of the Scheme.

4.5 A pensionable employee to whom this Scheme applies shall satisfy the Board, either at the time of his first appointment, or at such time thereafter as the Board may determine, that he is in good health and free from any physical defect or any disease which may interfere with the proper discharge of his duties. If an employee does not satisfy the Board in this regard, he shall not be eligible for membership.

5 SALARY:

"Salary" shall be taken as the annual basic rate of remuneration payable from time to time as determined or approved by the Board, excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor cars or other vehicles) or any payment towards or in respect of such emoluments.

6 RETIRING SALARY:

"Retiring Salary" shall be taken as the salary of the member at the date of retirement or death where—

( a ) a member has had the same scale of salary and has been in the same grade for the last three years of his pensionable service or

( b ) a member dies in service except where such a member is over 62 years of age and has not had the same scale of salary or has not been in the same grade since his 62nd birthday or

( c ) a member retires or is retired on grounds of ill-health before 60 years of age.

In any other case his retiring salary shall be taken as the salary payable if there had not been a change of salary or grade together with the difference between that rate and the annual basic rate of remuneration payable at the time of retirement or death multiplied by the ratio to three years of the period from the date of the change of salary or grade to the date of retirement or death, subject to the retiring salary so taken not exceeding the annual basic rate of remuneration payable at the time of retirement or death.

7 CONTRIBUTIONS:

7.1 Every member shall pay a contribution as from the date of entry to the Scheme or in the case of members serving on the date of commencement of the Scheme from the date on which continuous whole-time service with the Board commenced. Arrears of contributions due in respect of service prior to the date of commencement of the Scheme may be paid over such period as the Board may determine.

7.2 The contribution shall be as follows:

( a ) a contribution in respect of pension under this Scheme of 3.5 per cent of the sum found by deducting from salary an amount equal to twice the annual equivalent of the contributory Old Age Pension payable from time to time in respect of a single man, together with

( b ) a contribution of 1½ per cent of salary in respect of other benefits under this Scheme.

7.3 The Board retains the right to vary the contributions payable by the members.

8 PENSIONABLE SERVICE:

8.1 Pensionable service includes—

8.1.1 paid service as a pensionable employee in respect of which contributions have been paid;

8.1.2 service which is reckonable for the purpose of the Local Government (Superannuation) Act, 1956 being the period or the aggregate of the periods which is reckonable as pensionable local service, other than any excess of that period or aggregate over twenty years as referred to in sections 12 (2) and 35 (2) of the said Act;

8.1.3 service reckonable in accordance with Section 4 of the Superannuation and Pensions Act, 1963 .

8.2 Pensionable service will be reckoned by reference to completed days for the purpose of computing all types of benefits under this Scheme.

8.3 Where a superannuation award is made by a local authority to any person under the provisions of the Local Government (Superannuation) Act, 1956 and in determining the amount of the award any period of pensionable service with the Board has been reckoned, the Board will make the appropriate refund to the local authority under the provisions of Section 57 of that Act.

9 ILL-HEALTH RETIREMENT:

The reckonable service of an officer who retires, or is discharged, on grounds of ill-health, will, subject to a maximum of 40 years, be the aggregate of (a) and (b) following—

( a ) actual pensionable service reckonable in accordance with sub-paragraph 8.1;

( b ) a period of added service calculated on the following basis:

(i) members with between 5 and 10 years of actual reckonable service at retirement will be allowed an equivalent amount of added service, such amount of added service not to exceed the difference between the member's age at retirement and age 65;

(ii) members with between 10 and 20 years of actual reckonable service at retirement will be allowed the more favourable of:

(1) an amount of service equal to the difference between actual reckonable service and 20 years the added service not to exceed the difference between the member's age at retirement and age 65

(2) 6 years and 243 days, the added service not to exceed the difference between the member's age at retirement and age 60. Members over age 60 at retirement cannot therefore benefit under this section

(iii) members with more than 20 years of actual reckonable service at retirement will be allowed to add whichever is the lesser of 6 years and 243 days and the difference between their age at retirement and age 60. Members over age 60 at retirement canot therefore benefit under this section.

10 PENSIONS:

10.1 A member who has completed 5 years pensionable service and who retires after attaining the age of 60 years or who retires or is retired before or after reaching the age of 60 on grounds of ill-health which, in the opinion of the Board is likely to be permanent, shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of the amount by which his retiring salary, as defined in paragraph 6, exceeds twice the equivalent of the maximum personal weekly rate of contributory old age pension payable on the last day of pensionable service to a man who has no adult dependant or qualified children, for each year of pensionable service, subject to a maximum of 40/80ths.

10.2 Where a member retires or is retired because of ill-health or after attaining the age of 60 years the Board may at its discretion, pay a supplementary pension the amount of which shall not exceed the difference between—

( a ) the pension payable to such member under the Scheme together with (if sub-paragraph 10.2.1 (c) (ii) or sub-paragraph 10.2.1 (f) (ii) applies) the personal rate of invalidity pension, unemployment benefit, disability benefit, retirement pension or contributory old age pension payable to such member and

( b ) the pension which would have been payable to him if the reduction in retiring salary provided in sub-paragraph 10.1 had not applied.

10.2.1 The supplementary pension shall be payable in respect of any period or periods after retirement during which the pensioner—

( a ) is under 65

( b ) is not employed, and

( c ) (i) fails to qualify for invalidity pension, unemployment benefit, or disability benefit where such failure is not due to causes within his own control or

(ii) qualifies for invalidity pension, unemployment benefit, disability benefit, at less than the maximum personal rate due to causes outside his own control, or

( d ) is over 65, and

( e ) is not employed and

( f ) (i) fails to qualify for invalidity pension, unemployment benefit, disability benefit, retirement pension or contributory old age pension where such failure is not due to causes within his own control, or

(ii) qualifies for invalidity pension, unemployment benefit, disability benefit, retirement pension or contributory old age pension at less than the maximum personal rate due to causes outside his own control.

10.3 Pensions payable under this Scheme shall be paid monthly in arrears and shall continue throughout the life of the member.

10.4 The Board may grant such increases in such pensions under the Scheme as may be authorised from time to time by the Minister for the Public Service.

11 GRATUITIES:

11.1.1 A member who has completed 5 years pensionable service and who before the date of the Scheme's commencement retires after attaining the age of 60 or who retires or is retired before or after attaining the age of 60 years on grounds of ill-health which in the opinion of the Board is likely to be permanent shall be eligible to receive a gratuity at the rate of 1/30th of retiring salary as defined in paragraph 6 for each year of pensionable service subject to a maximum of 45/30ths.

11.1.2 In the event of retirement occurring in accordance with the provisions of 11.1.1, but on or after the date of the commencement of the Scheme, the rates applicable will be 3/80ths instead of 1/30th and 120/80ths instead of 45/30ths.

11.2 If a member has completed less than 5 years pensionable service and retires or is retired because of ill-health, he shall be eligible to receive a gratuity of 1/12th of retiring salary as defined in paragraph 6 for each year of pensionable service.

11.3 Any person claiming any benefit under this paragraph, or under paragraph 10, on grounds of ill-health shall, if requested by the Board, furnish to the Board medical evidence of his state of health and/or undergo medical examination by a registered medical practitioner nominated by the Board.

11.4 If a member who retires or is retired because of ill-health subsequently becomes a pensionable employee before attaining the age of 65 years and has been awarded a pension and gratuity or gratuity only on initial retirement, pension, where payable, shall be cancelled on his reappointment and his previous pensionable service shall be reckoned for the purposes of calculating pensionable service subsequently but the amount of any gratuity awarded on eventual retirement or death or any payment in accordance with sub-paragraph 14.1 or 14.2 shall be reduced by the amount of the gratuity paid to him on initial retirement.

12 DEATH GRATUITY:

12.1 If a member dies while serving his legal personal representatives shall be eligible to receive the greater of

( a ) his retiring salary or

( b ) the gratuity which would have been payable under sub-paragraph 11.1 had the member retired on grounds of ill-health on the date of his death.

12.2 If a former member who has been granted a pension and a gratuity dies and the total paid or payable on foot of the pension and gratuity is less than the gratuity which could have been granted to his legal personal representatives if he had died on the date of his retirement, his legal personal representatives shall be eligible to receive a gratuity equal to the deficiency.

13 MARRIAGE GRATUITY:

13.1 A female member who was a pensionable employee and had an entitlement to a marriage gratuity on 1 February 1974 and who retires on marriage or within two years of the date of marriage and who has completed five years pensionable service on the date of her marriage or earlier resignation by reason of her marriage shall be eligible to receive a gratuity at the rate of 1/12th of her retiring salary as defined in paragraph 6 for each year of pensionable service, subject to a maximum of 12/12ths. The gratuity will be calculated by reference to service at the date of resignation or the date of marriage, whichever is the earlier and, in the case of resignation after marriage, on the equivalent at the date of resignation of the rate of retiring salary which applied at the date of marriage. In the case of resignation at, or shortly before, the date of marriage the retiring salary will be that applicable on the last day of reckonable service.

13.2 A female member who resigns on marriage with the award of a marriage gratuity and who is subsequently re-employed in a pensionable capacity will be required to refund the gratuity (recalculated at the salary rate equivalent at the time of repayment to the rate of salary on which the gratuity was originally based) as a condition of re-employment. Such refund can be made either during the member's subsequent service or by deduction from the gratuity payable under paragraph 11 or 12. By virtue of such refund, pensionable service rendered prior to resignation will reckon for benefits under this scheme on final retirement or death. In the case of a former member who is a widow on re-employment in a pensionable capacity the refund of the marriage gratuity will be by way of deduction of the actual amount only of the gratuity from the gratuity payable under paragraph 11 or 12.

14 RETURN OF CONTRIBUTIONS:

14.1 A member whose membership ceases because of redundancy and who is not eligible to receive a pension or gratuity under this Scheme shall have all his contributions, plus compound interest at 3 per cent per annum with half-yearly rests, paid to him less an amount equal to any income tax liability by the Board in respect of such benefit. For the purposes of calculating interest, contributions paid during any six monthly period shall be deemed to have been paid on the last day of such period.

14.2 A member whose membership ceases for any other reason and who is not eligible to receive a pension or gratuity under this Scheme, shall, subject to the provisions of sub-paragraph 14.4 be eligible to have his contributions returned to him less an amount equal to any income tax liability by the Board in respect of such benefit.

14.3 Where a member whose contributions have been returned to him under sub-paragraphs 14.1 or 14.2, is re-employed by the Board in a pensionable position, his previous pensionable service may be reckoned for the purpose of calculating superannuation subsequently, provided he refunds to the Board the amount of the contributions including interest paid to him with compound interest on such amount at the rate of 3 per cent per annum with half-yearly rests from the date of payment to him. The Board may, at its discretion agree to accept such refunds by instalments.

14.4 A contributing member who is dismissed or resigns or otherwise ceases to hold employment in consequence of an offence of a fraudulent character or of misconduct in relation to the Board's activities shall forfeit all claim to any benefits under the Scheme and his contributions shall not be repayable to him. The Board will be entitled to recoup out of such contributions the amount of any loss which it had incurred as a result of such offence or misconduct, provided that in the case of any such member the Board, having recouped any financial loss incurred through such offence or misconduct, may, if it considers that the circumstances of the case justify it, pay to him, or to his legal personal representatives, a sum equal to the amount of all his contributions under the Scheme less any amount so recouped by the Board or any part thereof as the Board shall think fit.

15 PRESERVATION OF BENEFITS:

15.1 A member who resigns voluntarily after at least 5 years' service will, provided (a) he does not receive any other benefit in respect of that service and (b) that the service cannot be reckoned for pension purposes by him in another employment under approved arrangements, have his pension, lump sum and death gratuity preserved. Pension and lump sum will be paid as from age 60 upon application for payment being made. If he dies before age 60 a death gratuity equivalent to the lump sum (i.e. based on actual service only) will be payable.

15.2 A preserved pension shall be equivalent to where A is the number of years, subject to a maximum of 40, of pensionable service as calculated under paragraph 8.1 and B is the figure arrived at by reducing the retiring salary as defined in paragraph 6, at date of resignation, by twice the annual equivalent of the maximum personal weekly rate of Old Age (Contributory) Pension payable on the last day of reckonable service to a man who has no adult dependant or qualified children, the resultant figure being increased by reference to pensions increases granted under paragraph 10.4 in the interim between resignation and the date on which the preserved pension comes into payment.

15.3 A preserved lump sum or preserved death gratuity shall be equivalent to where A is the number of years, subject to a maximum of 40, of pensionable service as calculated under paragraph 8.1 and C is the retiring salary at date of resignation, increased by reference to pensions increases granted under paragraph 10.4 in the interim between resignation and the date on which the preserved lump sum or preserved death gratuity comes into payment.

16 PURCHASE OF ADDED YEARS:

Subject to a member's total pensionable service not exceeding 40 years, and subject to certain limitations, added years may be purchased under the Scheme at full cost to a member, and in accordance with such actuarial tables and such conditions as may be approved by the Minister for the Public Service.

17 ASSIGNMENTS:

A pension under this Scheme may not be assigned or charged. If the pensioner becomes incapable of giving a receipt for payment due, the Board shall have discretion to make such payments in whole or in part to such persons, including the authorities of any institution having care of the pensioner, as the Board think fit, and the Board shall be discharged from all liability in respect of any sum so paid.

18 SUSPENSION OF PENSION:

If a pensioner under this Scheme receives payment in respect of employment by the Board or by any person or firm resident in the Republic of Ireland and associated with or directly or indirectly controlled by the Board, no more of the pension shall be paid for any period of receipt of the payment as may be specified by the Board than so much as, with the payment, equals the remuneration which the person would have received in respect of that period if during it he—

( a ) held the position in which he served on the last day of pensionable service, but

( b ) was remunerated at the rate of remuneration of which he was in receipt on that date (including the money value of apartments, rations or other perquisites in kind) subject, however, in case changes have taken place, (or, if the position has ceased to exist would have taken place if it had not ceased to exist), in that rate to treating that rate as being varied by taking account of so much of those changes as may be specified by the Board.

19 DECLARATIONS:

Payments of pension under this Scheme shall be subject to the making by the pensioner of a relevant declaration in such form and at such time as the Board may require.

20 PROOF OF AGE:

A member must submit evidence of his date of birth on entry into the Scheme or before any payment of benefit can be made.

21 FORFEITURE OF PENSION:

A pension awarded under this Scheme shall cease to be payable if the pensioner is convicted on indictment of any offence and is sentenced to penal servitude, or to any term of imprisonment with hard labour, or exceeding twelve months; but the Board may at any time, if it thinks proper, restore the pension either in whole or in part.

22 APPEALS:

22.1 If a member is aggrieved by the failure or refusal of the Board to make an award under this Scheme or by the amount of any award made, he may appeal to the Minister for the Public Service whose decision thereon shall be final.

22.2 An appeal against a failure to make an award shall be made within eight months after the occasion in respect of which the award is claimed and any other appeal shall be made within six months after the decision to which it relates.

23 TERMINATION OR AMENDMENT OF SCHEME:

The Board reserves the right to amend or terminate this Scheme at any time subject to the approval of the Minister for the Public Service.

S. DIFFLEY,

Chairman.

P. VINCENT MC GILL,

Chief Executive.

GIVEN under my hand, this 10th day of October, 1980.

GENE FITZGERALD,

Minister for the Public Service.