Public Service Pay and Pensions Act 2017

Repayment of deductions under Act of 2009

44. (1) Where a deduction was made pursuant to section 2 (other than in respect of a person to whom subsection (1)(b)(iii) of that section relates) of the Act of 2009 from the remuneration as a public servant of a person—

(a) who ceases to be a public servant,

(b) to whom no superannuation benefit (including preserved benefit, within the meaning given by section 28 of the Pensions Act 1990 ) has accrued, and

(c) whose service is not transferred to another public service body in accordance with arrangements approved by the Minister for Housing, Planning and Local Government or the Minister,

that deduction shall not be treated as a deduction for the purposes of the Act of 2009.

(2) The person liable to account for any deduction referred to in subsection (1) shall repay it, as soon as practicable, to the person from whose remuneration it was deducted.

(3) If a person receives a repayment under section 6(2) of the Act of 2009 or subsection (2) on ceasing to be a public servant and subsequently wishes to have the service in respect of which that repayment was made reckoned for superannuation purposes, then—

(a) the person shall refund the repayment plus compound interest (in accordance with arrangements determined by the Minister) to the person who made the repayment to him or her, and

(b) that refund plus the amount of interest payable under paragraph (a) is to be treated as a deduction under section 2 of the Act of 2009.