S.I. No. 515/1998 - An Foras Áiseanna Saothair (Closed) Superannuation Scheme 1998

S.I. No. 515 of 1998.

AN FORAS ÁISEANNA SAOTHAIR (CLOSED) SUPERANNUATION SCHEME 1998

CONTENTS PAGE

AN FORAS ÁISEANNA SAOTHAIR (CLOSED) SUPERANNUATION SCHEME 1998

In exercise of the powers conferred on it by subsections (2) and (3) of Section 4 , Section 8 and 23 of the Labour Services Act, 1987 (No 15 of 1987) An Foras Áiseanna Saothair hereby makes the following Scheme.

1 Short Title

1. This Scheme may be cited as the An Foras Áiseanna Saothair (Closed) Superannuation Scheme 1998.

2 Commencement

2. The Scheme will commence with effect from 1st January 1988. which shall be known as the Date of Commencement.

3 Definitions

3. In this Scheme save where the context otherwise requires:

3.1 "An Foras" means An Foras Áiseanna Saothair;

3.2 "Minister" means the Minister for Enterprise. Trade and Employment: [S.I. No's 18 and 19 of 1987. and S.I. No's 303 and 305 of 1997]

3.3 "Member" means a pensionable employee to whom this Scheme applies as provided for in sub-paragraph 4.1;

3.4 "Years" means a figure determined by the formula A+B/365 where A is the number of completed years in the period in question and B is any number of days additional to a completed year or a number of completed years in that period, and "year" shall be construed accordingly;

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

3.6 (1) "Local Authority" has the meaning assigned to it in the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 [ S.I. No. 391 of 1986 ] and in addition includes any body to which schemes and regulations made under the Local Government ( Superannuation) Act. 1980 (No. 8 of 1980) apply;

 (2) "Knock-for-Knock Agreement" means an agreement under -

 (a) articles 56(8) and 57 of the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986, or

 (b) articles 52(8) and 53 of the Local Government (Superannuation) Act. 1956 (Consolidation) Scheme, 1987, [ S.I. No. 316 of 1987 ]

   as appropriate:

 (3) "the local government superannuation code" means any scheme or regulation made under the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) other than the Local Government (Superannuation) (Gratuities) Regulations. 1984 [ S.I. No. 346 of 1984 ) or Local Government (Superannuation) (Purchase) Scheme; [ S.I. No. 421 of 1986 and S.I. No. 184 of 1992 ].

3.7 "Actual Pensionable Service" means service as defined in sub-paragraph 6.1. but excluding service which is reckonable as purchased service under sub-clauses (c)(ii) and (e) of that sub-paragraph.

3.8 "Approved job-sharing scheme" means a scheme or arrangements for the sharing of a whole-time post by two employees which has been approved by the Minister.

3.9 "An Comhairle Oiliúna Permanent Health Insurance Scheme" means any scheme administered from time to time by An Foras for the provision of permanent health insurance benefits to Members of this Scheme.

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

4 Membership

4.1 Membership of this scheme shall apply to

 (a) persons who were appointed in a pensionable capacity to the staff of An Comhairle Oiliúna, (or were in receipt of payments from the An Comhairle Oiliúna Permanent Health Insurance Scheme), and were Members of the An Comhairle Oiliúna Superannuation Scheme 1969 immediately prior to the 1st January, 1988, and who transferred to and became Members of the staff of An Foras with effect from that date under Section 7(4)(a) of the Labour Services Act, 1987 .

 (b) persons who had been members of the An Comhairle Oiliúna Superannuation Scheme 1969, who were in receipt of pensions, or entitled to preserved pensions prior to the 1st of January 1988.

4.2 Membership of this Scheme shall not apply to persons

 a) who are in membership of the An Foras Áiseanna Saothair Superannuation Scheme 1998.

 b) who are in membership of a retiring benefit scheme of any body associated with An Foras, or

 c) whose pensionable service under sub-paragraphs 6.1(a), (b), (c) and (d) of this Scheme on attaining age 65 would be less than 5 years, or

 d) who do not satisfy An Foras (either at the time of first appointment, or at such time thereafter as An Foras may determine), that they are in good health and free from any physical defect or any disease which may interfere with the proper discharge of their duties.

4.3 Membership shall be compulsory with effect from the commencement date for all those referred to in paragraphs 4.1 (a) and (b) and no employees of An Foras other than those referred to in the said paragraph shall be admitted to membership of this scheme.

4.4 An Foras shall decide upon the eligibility for membership of the scheme. An Foras 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 Member may not continue in membership after he has attained the age of 65.

4.6 An employee (or member of An Comhairle Oiliúna Superannuation Scheme 1969) who is admitted to membership of this Scheme shall cease to be a Member of An Comhairle Oiliúna Superannuation Scheme 1969 and shall become a Member of this scheme, and shall be entitled to benefit from its provisions with effect from the date of their application.

4.7 Members of the An Comhairle Oiliúna Permanent Health Insurance Scheme who are in receipt of benefit under that scheme shall continue to be Members of this scheme.

5 Pensionable Remuneration

5.1 Salary

 "Salary" means the annual basic rate of remuneration payable from time to time as determined or approved by An Foras 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 car or other vehicles) or any payment toward or in respect of such emoluments.

5.2 Allowances

 "Allowances" means such allowances in the nature of pay as are designated as pensionable by An Foras but 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 car or other vehicles) or any payment toward or in respect of such emoluments.

5.3 Remuneration

 "Remuneration means the aggregate of Salary and Allowances.

5.4 Retiring Salary

 "Retiring Salary" means 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 who is under 62 years of age dies in service, or

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

 In any other case Retiring Salary shall be taken as the total calculated by multiplying by 1/1095 the annual rate of Salary appropriate on the last day of Pensionable Service for each grade in which the Member served during the last three years of Pensionable Service. and multiplying the result by the number of days of his employment in each grade during those years subject to the Retiring Salary so taken not exceeding the annual basic rate of Remuneration payable at the time of retirement or death.

5.5 Pensionable Allowances

 "Pensionable Allowances" means the annual average of any Allowances paid to the Member during his last three years of Pensionable Service.

5.6 Pensionable Remuneration

 "Pensionable Remuneration" means the aggregate of Retiring Salary and Pensionable Allowances provided that in the case of a member who is job sharing at retirement. pensionable remuneration shall be deemed to be the pensionable remuneration applicable in his case if he was not job sharing.

6 Pension Service

6.1 Pensionable service shall. subject to a maximum of 40 years, be the aggregate of -

 (a) (i)  paid service in a pensionable post with An Comhairle Oiliúna given after 1st April 1968 (inclusive of service during which the member was in receipt of payment from the An Comhairle Oiliúna Permanent Health Insurance Scheme), in respect of which contributions have been paid and which was reckonable service for the purposes of An Comhairle Oiliúna Superannuation Scheme, 1969, subject to the proviso that any period of service with An Comhairle Oiliúna under an approved job-sharing scheme shall be reckoned as one-half of the corresponding period of whole-time service.

  (ii)  paid service with An Foras given on and from the date of commencement of this Scheme and while the Member was under age 65 and in respect of which contributions have been paid subject to the proviso that any peiod of service with An Foras under an approved job-sharing scheme shall be reckoned as one-half of the corresponding period of whole-time service.

(b) whole-time paid service with An Cheard Comhairle prior to 1st April 1968 which was reckonable service for the purposes of An Comhairle Oiliúna Superannuation Scheme 1969.

(c) (i)  actual service which is reckonable under the Local Government Superannuation Code, and

  (ii) notional service purchased under the Local Government (Superannuation) (Purchase) Schemes.

 (d) service reckonable in accordance with section 4 of the Superannuation and Pensions Act, 1963 ;

 (e) in the case of a Member whose service by age 65 (or age 60 as the case may be) would be less than 40 years. extra years of notional service, which he opts to purchase at full cost to himself, in accordance with conditions determined by An Foras with the approval of the Minister given with the consent of the Minister for Finance. and on the basis of actuarial tables approved by the Minister for Finance.

 (f) in the case of a Member in respect of whom a transfer value in respect of superannuation benefits in a former employment other than employment referred to in sub-paragraphs 6.1(c) and 6.1(d) of this Scheme is received by An Foras, such additional service as the amount of the transfer value will purchase on the basis of actuarial tables approved by the Minister for Finance.

6.2 (a) A Member who elected not to become a Member of an An Comhairle Oiliúna Permanent Health Insurance Scheme and who retires, or is retired, on medical grounds may, at the discretion of An Foras, have a period of notional service ( to be referred to as "ill-health notional service") added to his Pensionable Service, provided that the aggregate of Pensionable Service and ill-health notional service does not exceed 40 years.

 (b) The ill-health notional service shall be calculated on the following basis:

  (i) Members whose Actual Pensionable Service (as defined in sub-paragraph 3.7) is between 5 and 10 years will be allowed an equivalent amount of ill-health notional service, such amount of notional service not to exceed the difference between the amount by which the Pensionable Service he would have had if he served to age 65 exceeds his Pensionable Service at retirement;

  (ii) Members whose actual Pensionable Service (as defined in sub-paragraph 3.7) is between 10 and 20 years will be allowed the more favourable of:

   (A) An amount of service equal to the period by which 20 years exceeds the said Pensionable Service, the added service not to exceed the amount by which the Pensionable Service he would have had if he served to age 65 exceeds his Pensionable Service at retirement.

   (B) 6 years and 243 days, the ill-health notional service not to exceed the amount by which the Pensionable Service he would have had if he had served to age 60 exceeds his Pensionable Service at retirement:

  (iii) Members with more than 20 years of actual Pensionable Service (as defined in sub-paragraph 3.7) at retirement will be allowed to add whichever is the lesser.

   (A) 6 years and 243 days, or

   (B) the amount by which the Pensionable Service he would have had if he had served to age 60 exceeds his Pensionable Service at retirement.

 (c) Where a Member who has purchased service (as defined in sub-paragraph 6.1 (e)) qualifies for ill-health notional service the purchased service shall be credited so that the service arising under this paragraph is equal to the service which would have been so credited if he had not purchased service.

(d) (i) A Member who is a Member of An Comhairle Oiliúna Permanent Health Insurance Scheme shall not be eligible for benefit under sub-paragraph 6.2 (a) of this paragraph but shall be eligible instead for benefit on grounds of permanent infirmity under the terms of the above mentioned Scheme.

  (ii) In the case of a Member referred to in (i) above all questions regarding eligibility for and amount of benefit under An Comhairle Oiliúna Permanent Health Insurance Scheme shall be decided by the administrators of that Scheme strictly in accordance with the terms of that Scheme.

7 Benefits

7.1  Pension

(a) A Member who has completed 5 years' Pensionable Service and who retires or is retired after attaining the age of 60 or in the case of a Member who is not a Member of An Comhairle Oiliúna Permanent Health Insurance Scheme who retires, or is retired before reaching the age of 60 on medical grounds shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his Pensionable Remuneration (as defined in sub-paragraph 5.6) for each year of Pensionable Service, subject to a maximum of 40/80ths.

 (b) (i) If a Member of this Scheme retires at age 65 and the aggregate of -

  (a) the pension payable to him under this scheme based on his actual pensionable service under the scheme, and

  (b) the annual amount of any payment to which he may be entitled under the Social Welfare Acts, or any other Social Security Scheme in another EU Member State, or any other Social Security Scheme operated by a State which has signed a reciprocal Agreement with the Republic of Ireland in that respect is less than the maximum annual rate of Social Welfare retirement pension payable to a Member with maximum contributions at the time of his retirement, the Members pension under this Scheme shall be increased by an amount equal to the difference between the said aggregate and the said maximum rate of Social Welfare retirement pension.

  (ii)  If a Member to whom this sub-paragraph applies is married at the time of his retirement, then for the purposes of sub-clause (i) above the maximum annual rate of Social Welfare retirement pension shall be deemed to include any additional payments in respect of an adult dependent to which the Member would have been entitled if, at the time of his retirement, he had been insured for all benefits under the Social Welfare Acts.

  (c) A Member may, with the approval of An Comhairle, give up part of his pension in order to provide a pension for his spouse or another dependent relative subject to conditions determined by An Comhairle with the approval of the Minister and the consent of the Minister for Finance.

7.2  Gratuities

(a) A Member who has completed 5 years' Pensionable Service and who retires or is retired after attaining the age of 60 or who retires or is retired before attaining the age of 60 or, in the case of a member who is not a member of An Comhairle Oiliúna Permanent Health Insurance Scheme on medical grounds shall be eligible to receive a gratuity at the rate of 3/80ths of Pensionable Remuneration (as defined in sub-paragraph 5.6) for each year of Pensionable Service subject to a maximum of 120/80ths.

(b) If a Member who is not a member of An Comhairle Oiliúna Permanent Health Insurance Scheme has completed less than 5 years' Pensionable Service and retires or is retired on medical grounds, he shall be eligible to receive a gratuity of 1/12th of Retiring Salary (as defined in sub-paragraph 5.4) for each year of Pensionable Service and in addition where his Pensionable Service is not less than two years, a gratuity equal to 3/80ths of his Retiring Salary for each year of Pensionable Service.

(c) (i) If a Member dies while serving as a Pensionable Employee, his personal representatives shall be eligible to receive a greater of -

   (a) his Pensionable Remuneration (as defined in sub-paragraph 5.6), or

   (b) 3/80ths of Pensionable Remuneration for each year of Pensionable Service which the Member would have completed in total under the scheme had he survived and remained a Pensionable Employee up to his 65th birthday subject to a maximum of 120/80ths.

   (c) If a Member who dies while serving as a Pensionable Employee leaves a surviving Spouse, or children as defined in the Spouses' & Children's Scheme the surviving spouse shall additionally be eligible to receive a further gratuity equal to one months pensionable remuneration as defined in paragraph 5.3.

  (ii) If a former Member who has been granted a pension and a gratuity dies within five years after the date of his retirement there shall be payable to his personal representatives a gratuity equal to the value of the total of the remaining instalments of pension which would have been paid had the former Member survived to the end of the five year period.

 (d) A female Member:-

  (a) whose pensionable service with An Comhairle commenced before 1st April 1975, and

  (b) who resigns from her position with An Foras not more than three months before, and not more than two years after, the date of her marriage, and

  (c) who has completed not less than five years' pensionable service (as defined in paragraph 6.1 ) prior to her marriage,

 shall, if she so elects,be entitled to receive a marriage gratuity from An Foras in lieu of any other benefits under An Comhairle Oiliúna Superannuation Scheme.

 The amount of a marriage gratuity under this paragraph shall be equal to

A x B

12

 where A is the number of years' of the Member's pensionable service at the date of her marriage, subject to a maximum of 12 years, and

 B is the uprated Member's pensionable remuneration (as defined in paragraph 5.6) at the date of her marriage.

7.3  Preservation of Benefits

(a) (i) A person whose membership ceases on grounds other than ill health or misconduct after at least 5 years' service will on attaining the age of 60 qualify under this paragraph for a pension and lump sum payment ( which pension and payment are in this Scheme referred to as a "Preserved pension" and "Preserved lump sum" respectively), provided

   (a) he does not receive any other benefit in respect of that service, and

   (b) that service cannot be reckoned for pension purposes by him in another employment under approved arrangements.

  (ii) If a person referred to in sub-paragraph (a) of this paragraph dies before attaining the age of 60, a sum (in this Scheme referred to as a "Preserved death gratuity") shall be payable to the person's personal representative by An Foras in respect of him.

  (iii) A preserved lump sum shall be payable to the person concerned on an application being made to An Foras by him at any time after he reaches the age of 60 or, in case he dies before reaching that age, a Preserved Death Gratuity shall be payable to his personal representatives on an application being made to An Foras by them at any time after his death.

  (iv) A Preserved pension shall be payable to the person concerned on and from his attaining the age of 60 on an application being made by him in that behalf.

 (b) A Preserved pension may not exceed an amount obtained by the formula -

A x B

80

  where,

A is the number of years of Pensionable Service, subject to a maximum of 40, as calculated under sub-paragraphs 6.1 (a), 6.1 (b), 6.1 (c), 6.1 (d), 6.1 (e) and 6.1 (f) and

 B is the figure arrived at by increasing Pensionable Remuneration (as defined in sub-paragraph 5.6) at date of resignation by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date on which the person attains the age of 60.

 (c) A Preserved lump sum or Preserved death gratuity may not exceed an amount obtained by the formula -

3A x B

80

  where,

 A has the meaning assigned to it by sub-paragraph (b) of this paragraph, and

 B is the Pensionable remuneration (as defined in sub-paragraph 5.6) at date of resignation of the person concerned. as increased by reference to pensions increases which may be granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date

  (a) on which he attains the age of 60, in the case of a Preserved lump sum, or

  (b) of his death, in the case of a Preserved death gratuity.

7.4  Return of Contributions

 (i) In the case of a Member whose membership ceases otherwise than on death and who does not transfer his pensionable service under this Scheme to another organisation in accordance with arrangements approved by the Minister for Finance

  (a) if he has less than 5 years reckonable servic, his contributions, plus compound interest at 3% per annum, with half-yearly rests, shall, subject to the provisions of sub-paragraph 13.1, be paid to him less an amount equal to any income tax liability by An Foras in respect of such benefit.

   For the purpose of calculating interest, contributions paid during any six-monthly period shall be deemed to have been paid on the last day of such period.

  (b) if he has not less than five years' reckonable service of which less than two years' service was given on or after the 1st day of January 1991, then, at his option, exercised in writing, either:

   (A) the contributions paid by him under this scheme shall be refunded to him on the basis indicated in sub-paragraph (a) above, or

   (B) the provisions of sub-paragraph 7.3 of this paragraph in regard to preserved benefits shall apply to him.

  (c) if he has not less than five years' reckonable service of which more than two years' service was given on or after the 1st day of January 1991, then, at his option, exercised in writing, either:

   (A) the contributions paid by him under this Scheme in respect of service given prior to the said first day of January 1991 shall be refunded to him on the basis indicated in sub-paragraph (a) above and the provisions of sub-paragraph 7.3 of this paragraph in regard to preserved benefits shall apply to him in respect of the period of his reckonable service given on or after the said first day of January 1991 or,

   (B) the provisions of sub-paragraph 7.3 of this paragraph in regard to preserved benefits shall apply to him in respect of the full period of his reckonable service.

 (ii) Contributions shall not be returned under paragraph 7.4 of this Scheme to a Member who resigns to take up a pensionable position with a Local Authority.

 (iii) If at any time a person receives payments on foot of a pension or gratuity and such person is not entitled under this Scheme to such payments or if a person receives payments on foot of a pension or gratuity which exceed those which are appropriate under this Scheme, such person or, in case such person is deceased, the personal representative of such person, shall pay to An Foras on demand such payments or excess payments, as may be appropriate, and such payments or excess payments shall in default of payment be recoverable by An Foras as a simple contract debt in any Court of competent jurisdiction.

  Notwithstanding the conditions herein outlined An Foras retains the tight to recover overpayments by means of offsetting same against any future payment due to that person.

7.5  Redundancy

 (a) A Member who, between the 26th day of November 1987 and the 10th day of April 1990, retires under an approved voluntary redundancy and early retirement scheme shall be eligible to receive

  (i) in case he has less than 5 years actual pensionable service, a gratuity calculated in like manner to a gratuity under sub-paragraph 7.2 (b).

  (ii) in case he has at least 5 years actual pensionable service, a pension calculated in like manner to a pension under sub-paragraph 7.1 (a) and a gratuity calculated in like manner to a gratuity under sub-paragraph 7.2 (a), provided that a Member with at least 5 years actual pensionable service may elect instead to have the provisions of sub-paragraph (i) of this paragraph applied to him in lieu of the provisions of sub-paragraph (ii), in which case the pensionable service by reference to which the provisions of sub-paragraph (i) shall be calculated shall be 4 years 364 days.

 (b) the pensionable service by reference to which any pension or gratuity referred to in sub-paragraph (a)(ii) falls to be calculated may, at the discretion of An Foras, be increased by the addition of a period of notional service (to be referred to as "redundancy notional service").

 (c) The redundancy notional service shall not exceed:

  (i) in case the person concerned has actual pensionable service of at least 20 years, 7 years;

  (ii) in case the person concerned has actual pensionable service of at least 5 years but less than 20 years, an amount equal to seven twentieths of such actual pensionable service:

  provided that the aggregate of actual pensionable service and redundancy notional service shall not exceed

  (I) forty years or

  (II) the actual pensionable service which the person would have had if he had served to age sixty five.

 (d) For the purposes of this paragraph.

  "an approved voluntary redundancy and early retirement scheme" means a scheme or arrangements for the cesser of office or employment by persons employed by An Foras which has been approved of by the then Minister with the consent of the Minister for Finance.

8 Retirement on Medical Grounds

8.1  Where a Member who is not a Member of An Comhairle Oiliúna Permanent Health Insurance Scheme retires or is retired on medical grounds, a benefit under sub-paragraph 7.1 and/or 7.2 of this Scheme shall only be made where the following conditions are met:

(a) Medical evidence must be supplied, having regard to which An Foras is satisfied that the Member is incapable from infirmity of mind or body or discharging the duties of his post and that infirmity is likely to be permanent. In this connection, the Member must, if requested by An Foras, undergo medical examination by a registered medical practitioner nominated by An Foras.

(b) The retirement must be wholly due to the infirmity.

(c) The infirmity must not have been caused by the Member's own fault or negligence.

(d) The Member must not -

  (i)  have made a false declaration about his health, or

  (ii)  have suppressed a material fact when applying to take up his post in An Foras.

8.2 Where any or all of the above conditions are not met, sub-paragraph 7.3 or 7.4 shall, as appropriate, apply in lieu of benefit under sub-paragraph 7.1 and/or 7.2.

9 Payment of Pension or Preserved Pension

9. Pensions and Preserved pensions payable under this Scheme shall be paid weekly, fortnightly or monthly in arrears as determined by An Foras and shall continue throughout the life of the Member.

10 Pensions Increases

10. An Foras may grant such increases in such pensions and Preserved pensions under this Scheme as may be authorised from time to time by the Minister with the consent of the Minister for Finance.

11 Contributions

11.1  Every Member shall pay a contribution as from the date of admission to membership of the Scheme.

11.2 The contributions shall be 5% of the Members Remuneration (as defined in paragraph 5.3) as at 1st April each year.

11.3  (i) Where a Member is in receipt of a reduced rate of pay because of absence from employment, the contributions in respect of that period will be calculated by reference to the rate of pay that would be payable to him if he were not so absent.

 (ii) Where a Member is a Member of An Comhairle Oiliúna Permanent Health Insurance Scheme and is in receipt of benefit under that scheme contributions shall be deducted from that benefit as specified under the terms of that scheme.

11.4 An actuarial valuation of the Scheme may be carried out from time to time if An Foras so decides and An Foras retains the right to vary the contributions payable by the Members. Notwithstanding the foregoing, members who have accepted offers of appointment specifying a contribution rate of 5% and who were serving with An Comhairle Oiliúna on 12th May 1969 will continue to pay a contribution rate of 5% for the benefits under this Scheme.

11.5 Notwithstanding the provisions of paragraphs 11.1 to 11.4 a Member may, subject to the limitations set out below, elect to make additional voluntary contributions to purchase added years of Pensionable Service in accordance with sub-paragraph 6.1 (e) or to provide additional benefits at full cost to the Member and without any liability whatsoever on the part of An Foras in respect of such benefits through a separately funded additional voluntary contribution arrangement. The limitations are:

(a) The total contribution by the Member in any year under the Scheme and any other retirement benefits scheme or arrangement of An Foras shall not exceed 15% of the income received by the Member from An Foras in that year which is returnable for income tax purposes except that a Member may make one or more special contributions notwithstanding that the aggregate of his contributions under this paragraph may as a consequence exceed 15% of the said income.

(b) Where any part of the Scheme is approved by the Revenue Commissioners under Chapter II Part I of the Finance Act 1972 the additional voluntary contributions shall be of an amount that will not cause the Member's benefits to exceed the maximum amounts approved by the Revenue Commissioners under that Act.

11.6 Throughout these regulations contributions shall be deemed to include contributions paid by the Member to An Comhairle Superannuation Scheme 1969.

12 Employment Subsequent to Retirement or Resignation

12.1 Where a Member whose contributions have been returned to him under sub-paragraph 7.4 is re-employed by An Foras in a pensionable position. his previous Pensionable Service may be reckoned for the purpose of calculating benefits subsequently, provided he refunds to An Foras the amount of the contributions including interest paid to him with compound interest on such amount at the rate of six per cent per annum with half yearly rests from the date of payment to him. An Foras may, at its discretion, agree to accept such refunds by instalments, provided interest on the basis outlined above continues to be paid on the outstanding balance.

12.2 If a Member who is not a Member of An Comhairle Oiliúna Permanent Health Insurance Scheme who retires or is retired on medical grounds 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 7.4 shall be reduced by the amount of the gratuity paid to him on initial retirement.

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

(a) held the position in which he served on the last day of his Pensionable Service, but

(b) was remunerated at the rate of pay 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 An Foras.

12.4 A Member who was paid a marriage gratuity under paragraph 7.2 (d) and who is re-employed by An Foras in a pensionable position may have the period of service in respect of which the marriage gratuity was paid reckoned as pensionable service and aggregated with subsequent pensionable service for the purpose of calculating benefits on eventual retirement from An Foras provided the Member refunds to An Foras the uprated amount of the marriage gratuity so paid to her i.e., the gratuity recalculated at the pay rate equivalent at the time of repayment to the rate of pay on which the gratuity was originally calculated.

provided that

 (i)  with effect from 1 st March 1990 the amount to be refunded as provided for above shall be the amount of the marriage gratuity paid under paragraph 7.2 (d) uprated, in respect of the period between the original date of payment and the date of repayment, by reference to compound interest at the rate of 3% per annum in respect of periods prior to 31 March 1971 and 6% thereafter with half yearly rests;

 (ii)  in the case of a Member who is a widow on re-employment in a pensionable capacity no uprating shall apply for the purposes of the refunds referred to above i.e., the actual amount of the marriage gratuity paid to the Member under paragraph 7.2 (d) only shall be repayable.

An Foras may at its discretion agree to accept such refunds by instalments provided interest on the basis outlined in (i) continues to be paid on the outstanding balance.

12.5 (a) Where a Member who has been awarded a pension and/or gratuity under sub-paragraph 7.5 subsequently becomes a pensionable employee of An Foras.

  (i)  if the Member has been awarded a pension, his entitlement to that pension shall thereupon cease:

  (ii)  when a Member ultimately ceases to be employed by An Foras. his prior pensionable service, excluding any period of redundancy notional service applicable in his case, shall be reckonable in determining benefits payable to or in respect of him under this Scheme, provided that the amount of any lump sum payable to or in respect of the Member under this Scheme shall be reduced by an amount obtained by the formula -

A x C

B

   where

    A is the amount of the gratuity which was paid to the Member under subparagraph. 7.5 or in the case of a Member who was granted redundancy notional service, the amount of the gratuity which would have been paid to him under sub-paragraph 7.5 if such a service had not been taken into account in calculating the gratuity,

    B is the amount of the pensionable remuneration by reference to which the gratuity paid under sub-paragraph 7.5 was calculated, and

    C is the equivalent, at the date with effect from which the lump sum becomes payable, of the amount referred to at B.

(b) In clause (a) of this sub-paragraph, "lump sum" means a gratuity under paragraph 7.2, or a preserved gratuity or preserved death gratuity under paragraph 7.3 of this Scheme, as appropriate.

13 Forfeiture, Cesser or Reduction of Benefit

13.1  Unsatisfactory service

 Where a Member is dismissed or resigns or otherwise ceases to hold employment and has been guilty of misconduct involving a financial loss to An Foras or the State, An Foras may, at its discretion, refuse or reduce any award which might otherwise be payable under paragraph 7 of this Scheme (including a refund of contributions under sub-paragraph 7.4) in order to make good such loss.

13.2 Forfeiture of pensions

 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 An Foras may, at any time, if it thinks proper restore the pension either in whole or in part.

14 Conditions Governing Award

14.1 Declarations

 Payments of pension or preserved 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 An Foras may require.

14.2 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.

15 Assignments

15. A pension or preserved pension under this Scheme may not be assigned or charged. If the pensioner becomes incapable of giving a receipt for payments due, An Foras 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 An Foras thinks fit, and An Foras shall be discharged from all liability in respect of any sum so paid.

16 Contributions to Certain Organisations

16. (a) Where under the Local Government Superannuation Code, a superannuation award is made by a local authority to or in respect of a former Member of this Scheme, and in determining the amount thereof, any period of service with An Foras has been reckoned. An Foras shall, in the absence of a Knock-for-Knock Agreement. make a single transfer value payment or a series of contributions to the local authority, as may be agreed between the local authority and An Foras, and such payment or contributions shall be in accordance with such tables or rates as may be approved by the Minister for the Environment.

(b) Where under the Local Government Superannuation Code, Superannuation contributions are returned by a local authority to a former member of this scheme, and the amount returned includes a sum in respect of contributions paid under this scheme, An Foras shall, in the absence of a knock for knock agreement, recoup such sum to the local Authority.

17 Appeals

17.1 If a Member or former Member is aggrieved by the failure or refusal of An Foras to make an award under this Scheme or by the amount of any award made, he may appeal to the Minister who shall refer the dispute to the Minister for Finance whose decision shall be final.

17.2 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.

18 Terminiation or Amendment of Scheme

18. An Foras reserves the right to amend or terminate the Scheme at any time, subject to the approval of the Minister and the concurrence of the Minister for Finance and subject to giving three months' notice of impending changes to Members of the Scheme. Benefits secured for a Member prior to the date of amendment or termination will not be affected.

Given under the Seal of An Foras Aiseanna Saothair this 24^th day of November 1998

The Seal of An Foras Áiseanna Saothair was affixed in the presence of:-

Patrick Lynch

A member of An Foras Áiseanna Saothair authorised by An Foras Aiseanna Saothair to act in that behalf and

John J Lynch

An officer of An Foras Áiseanna Saothair authorised by an Foras Áiseanna Saothair to act in that behalf.

The Minister for Enterprise, Trade and Employement hereby consents to the making of this Scheme

Given under my official seal this 21st day of December 1998

Mary Harney

Mary Harney T.D.

Minister for Enterprise, Trade and Employment

The Minister for Finance hereby consents to the making of this Scheme.

Given under my official seal this 21st day of December 1998.

Charlie McCreevy

Charlie McCreevy T.D.

Minister for Finance

EXPLANATORY NOTE

This scheme may be cited An Foras Áiseanna Saothair (Closed) Scheme, 1998 and covers the former employees of An Chomhairle Oiliúna (AnCO) who transferred into FÁS.