S.I. No. 455/1998 - Local Government (Superannuation) (Consolidation) Scheme, 1998.

PART I

PRELIMINARY AND GENERAL

1. Short title.

2. Commencement.

3. Interpretation generally.

PART II

MEMBERS' PERSONAL SUPERANNUATION PROVISIONS

CHAPTER 1

Interpretation for the purposes of Part II.

4. Interpretation.

CHAPTER 2

Provisions applicable to persons who either retired before the introduction of or did not exercise an option to become subject to the provisions contained in Chapter 3 of Part II of this Scheme.

Pensionable Officers

5. Register of pensionable officers.

6. Removal from the register of person ceasing to be registrable officer.

7. Notification to local authority of cesser of office under another local authority.

8. General limitations on service to be reckoned by pensionable officer.

9. Reckoning service of pensionable officer.

10. Pensionable local service of pensionable officer.

11. Addition to pensionable local service of pensionable officer.

12. Service of pensionable officer at termination of office.

13. Grant of lump sum and allowance to pensionable officer on his or her ceasing to hold office.

14. Determination of lump sum granted to pensionable officer.

15. Determination of allowance granted to pensionable officer.

16. Reduction of lump sum and allowance of pensionable officer for unsatisfactory service.

17. Grant of short service gratuity to pensionable officer.

18. Grant of gratuity in respect of deceased pensionable officer.

19. Grant of gratuity in respect of deceased grantee under article 13.

20. Grant of gratuity to female pensionable officer on marriage.

21. Superannuation of certain managers.

22. Pensionable officers granted special leave without pay to take up appointments with institutions of the European Communities.

23. Contributions by pensionable officers.

24. Return of contributions to pensionable officers.

25. Repayment of returned contributions (pensionable officer).

26. Exclusions from salary and emoluments.

27. Calculation of pensionable remuneration of pensionable officer.

28. Transitional provisions for articles 5 to 28.

Pensionable Servants

29. Register of pensionable servants.

30. Removal from the register of person ceasing to be servant, etc.

31. Notification to local authority of cesser of employment under another local authority.

32. General limitations on service to be reckoned by pensionable servant.

33. Reckoning service of pensionable servant.

34. Pensionable local service of pensionable servant.

35. Grant of allowance to pensionable servant on his or her ceasing to hold employment.

36. Determination of allowance granted to pensionable servant.

37. Reduction of allowance of pensionable servant for unsatisfactory service.

38. Grant of short service gratuity to pensionable servant.

39. Grant of gratuity in respect of deceased pensionable servant.

40. Grant of gratuity in respect of deceased grantee under article 35.

41. Grant of gratuity to female pensionable servant on marriage.

42. Contributions by pensionable servants.

43. Return of contributions to pensionable servants.

44. Repayment of returned contributions (pensionable servant).

45. Exclusions from wages and emoluments.

46. Calculation of pensionable remuneration of pensionable servant.

47. Transitional provisions for articles 29 to 47.

Additional Benefits

48. Surrender of portion of allowance.

49. Gratuity or allowance in case of injury.

50. Gratuity — part-time, permanent, non-pensionable officer.

51. Allowances in certain special cases.

Miscellaneous

52. General provision as to allowance being for life.

53. Assignment of allowance, etc.

54. Suspension or reduction of allowance.

55. Ascertainment of continuance of infirmity.

56. Cancellation of allowance on conviction of offence.

57. Particulars of benefits in advance of retirement.

58. Repayment of contributions under Act of 1948.

59. Repayment of gratuity.

CHAPTER 3

Provisions applicable to persons who either, being subject to the provisions contained in Chapter 2 of Part II of this Scheme, exercised an option to become subject to the provisions contained in this Chapter or became pensionable after specified dates.

Registration of Officers and Employees

60. Register.

61. Removal from Register.

Registered Officers

62. General limitations on service to be reckoned by registered officer.

63. Reckoning wholetime service of registered officer.

64. Reckoning part-time service of registered officer.

65. Pensionable local service of registered officer.

66. Addition to pensionable local service of registered officer.

67. Service of registered officer at termination of office.

68. Non-consultant hospital doctors.

69. Grant of lump sum and allowance to registered officer on his or her ceasing to hold office.

70. Determination of lump sum granted to registered officer.

71. Determination of allowance granted to registered officer.

72. Reduction of lump sum and allowance of registered officer for unsatisfactory service.

73. Grant of short service gratuity to registered officer.

74. Grant of gratuity in respect of deceased registered officer.

75. Grant of gratuity in respect of deceased grantee under article 69.

76. Grant of gratuity to female registered officer on marriage.

77. Grant of preserved benefits to registered officer.

78. Superannuation of certain managers.

79. Registered officers granted special leave without pay to take up appointments with institutions of the European Communities.

80. Contributions by registered officers.

81. Return of contributions to registered officers.

82. Repayment of returned contributions (registered officer).

83. Exclusions from salary and emoluments.

84. Calculation of pensionable remuneration of registered officer.

85. Transitional provisions for articles 62 to 85.

Registered Employees

86. General limitations on service to be reckoned by registered employee.

87. Application of certain provisions to registered employees.

88. Reckoning wholetime service of registered employee.

89. Reckoning part-time service of registered employee.

90. Pensionable local service of registered employee.

91. Addition to pensionable local service of registered employee.

92. Service of registered employee at termination of employment.

93. Grant of lump sum and allowance to registered employee on his or her ceasing to hold employment.

94. Determination of lump sum granted to registered employee.

95. Determination of allowance granted to registered employee.

96. Reduction of lump sum and allowance of registered employee for unsatisfactory service.

97. Grant of short service gratuity to registered employee.

98. Grant of gratuity in respect of deceased registered employee.

99. Grant of gratuity in respect of deceased grantee under article 93.

100. Grant of gratuity to female registered employee on marriage.

101. Grant of preserved benefits to registered employee.

102. Contributions by registered employees.

103. Return of contributions to registered employees.

104. Repayment of returned contributions (registered employee).

105. Exclusions from wages and emoluments.

106. Calculation of pensionable remuneration of registered employee.

107. Transitional provisions for articles 86 to 107.

Additional Benefits

108. Surrender of portion of allowance.

109. Gratuity or allowance in case of injury.

110. Gratuity — part-time, permanent, non-pensionable officer.

Miscellaneous

111. General provision as to allowance being for life.

112. Assignment of allowance, etc.

113. Suspension or reduction of allowance.

114. Ascertainment of continuance of infirmity.

115. Cancellation of allowance on conviction of offence.

116. Particulars of benefits in advance of retirement.

117. Repayment of gratuity.

PART III

SPOUSES AND CHILDRENS PENSION PROVISIONS

CHAPTER 1

Provisions applicable to officers which were formerly contained in the Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984.

118. Interpretation.

119. Members.

120. Power to grant widows' or widowers' and children's pensions.

121. Widows' or widowers' pensions.

122. Children's pensions; beneficiaries.

123. Children's pensions; rate and mode of payment.

124. Periodic contributions.

125. Return of contributions.

126. Repayment of contributions.

127. Former members becoming contributing members.

128. Non-periodic contributions.

129. Allocations under article 48 or 108 not to affect rights under this Chapter.

130. Provisions affecting article 49 or 109.

131. Marriages of members whose early death is to be foreseen.

132. Giving of information.

133. Pensions to be inalienable.

134. Application of certain provisions of Part VII.

135. Non-application of certain provisions of Part II.

136. Application of Chapter 3 of Part II.

137. Application of this Chapter to officers pensionable under Part VIII of the Act of 1945.

CHAPTER 2

Provisions applicable to employees which were formerly contained in the Local Government Employees (Widows and Orphans Contributory Pension) Scheme, 1984.

138. Interpretation.

139. Members.

140. Power to grant widows' or widowers' and children's pensions.

141. Widows' or widowers' pensions.

142. Children's pensions; beneficiaries.

143. Children's pensions; rate and mode of payment.

144. Periodic contributions.

145. Return of contributions.

146. Repayment of contributions.

147. Former members becoming contributing members.

148. Non-periodic contributions.

149. Allocations under article 108 not to affect rights under this Chapter.

150. Provisions affecting article 109.

151. Marriages of members whose early death is to be foreseen.

152. Giving of information.

153. Pensions to be inalienable.

154. Application of certain provisions of Part VII.

155. Application of Chapter 3 of Part II.

CHAPTER 3

Provisions applicable to officers which were formerly contained in the Local Government Officers (Widows and Orphans Ex-Gratia Pension) Scheme, 1984.

156. Interpretation.

157. Pensionable officers to whom this Chapter applies.

158. Power to grant widows' and children's pensions.

159. Widows' pensions.

160. Children's pensions; beneficiaries.

161. Children's pensions; rate and mode of payment.

162. Allocations under article 48 not to affect rights under this Chapter.

163. Provisions affecting article 49 and section 77 of the Act of 1948.

164. Payment of widows' and children's pensions.

165. Marriages of former male pensionable officers whose early death is to be foreseen.

166. Giving of information.

167. Pensions to be inalienable.

168. Application of certain provisions of Part VII and of the Act of 1945.

CHAPTER 4

Provisions applicable to employees which were formerly contained in the Local Government Employees (Widows and Orphans Ex-Gratia Pension) Scheme, 1984.

169. Interpretation.

170. Pensionable servants to whom this Chapter applies.

171. Power to grant widows' and children's pensions.

172. Widows' pensions.

173. Children's pensions; beneficiaries.

174. Children's pensions; rate and mode of payment.

175. Allocations under article 48 not to affect rights under this Chapter.

176. Provisions affecting article 49 and section 77 of the Act of 1948.

177. Payment of widow's and children's pensions.

178. Marriage of former male pensionable servants whose early death is to be foreseen.

179. Giving of information.

180. Pensions to be inalienable.

181. Application of certain provisions of Part VII and of the Act of 1945.

CHAPTER 5

Provisions applicable to officers which were formerly contained in the Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986.

182. Interpretation.

183. Members.

184. Power to grant spouses' and children's pensions.

185. Spouses' pensions.

186. Children's pensions; beneficiaries.

187. Children's pensions; rate and mode of payment.

188. Periodic contributions.

189. Return of contributions.

190. Repayment of contributions.

191. Former members becoming contributing members.

192. Non-periodic contributions.

193. Allocations under article 108 not to affect rights under this Chapter.

194. Provisions affecting article 109.

195. Marriages of members whose early death is to be foreseen.

196. Giving of information.

197. Pensions to be inalienable.

198. Application of certain provisions of Part VII.

199. Non-application of certain provisions of Part II.

200. Application of Chapter 3 of Part II.

201. Application of this Chapter to certain officers referred to in article 183(2) and (3).

202. Application of this Chapter to officers who ceased to hold office before 1 September, 1984 and who are alive on that date.

203. Application of this Chapter to spouses of officers who died before 1 September, 1984.

204. Application of this Chapter to spouses of female officers who ceased to hold office before 10 January, 1984.

CHAPTER 6

Provisions applicable to employees which were formerly contained in the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986.

205. Interpretation.

206. Members.

207. Power to grant spouses' and children's pensions.

208. Spouses' pensions.

209. Children's pensions; beneficiaries.

210. Children's pensions; rate and mode of payment.

211. Periodic contributions.

212. Return of contributions.

213. Repayment of contributions.

214. Former members becoming contributing members.

215. Non-periodic contributions.

216. Allocations under article 108 not to affect rights under this Chapter.

217. Provisions affecting article 109.

218. Marriages of members whose early death is to be foreseen.

219. Giving of information.

220. Pensions to be inalienable.

221. Application of certain provisions of Part VII.

222. Application of Chapter 3 of Part II.

223. Application of this Chapter to certain persons referred to in article 206(2) and (3).

224. Application of this Chapter to persons who ceased to hold their employment before 1 September, 1984 and who are alive on that date.

225. Application of this Chapter to spouses of persons who died before 1 September, 1984.

226. Application of this Chapter to spouses of female servants and employees who ceased to hold their employment before 10 January, 1984.

PART IV

TRANSFER OF SERVICE PROVISIONS

227. Interpretation.

228. Limitations on the reckoning of service under this Part.

229. Reckoning of service.

230. Uniform accrual.

231. Application of article 229.

232. Refunds in certain cases.

233. Management of payments received by local authorities under this Part.

234. Transfers to and from specified employers.

235. Pensionable local service.

PART V

PURCHASE OF NOTIONAL SERVICE PROVISIONS

CHAPTER 1

Purchase of Notional Service provisions applicable to persons opting to purchase service between 2 February, 1981 and 30 June, 1990.

236. Interpretation.

237. Persons to whom this Chapter applies.

238. Limitations on the purchasing of notional service.

239. Methods of purchasing notional service.

240. Crediting of purchased notional service.

241. Reckoning of purchased notional service.

242. Return of contributions and revision of rate of periodical contributions.

243. Transitional provisions.

244. Postponement of date on which contributions are payable.

245. Purchase of notional service by organisations.

246. Deferments.

247. Financial provisions.

CHAPTER 2

Purchase of Notional Service provisions applicable to persons opting to purchase service on or after 1 July, 1990.

248. Interpretation.

249. Persons to whom this Chapter applies.

250. Limitations on the purchasing of notional service and transitional provisions.

251. Methods of purchasing notional service.

252. Crediting of purchased notional service.

253. Reckoning of purchased notional service.

254. Return of contributions.

255. Revision of rate of periodical contributions.

256. Purchase of notional service by organisations.

257. Financial provisions.

258. Revision of contribution rates and actuarial factors.

259. Reckoning periods of special leave without pay (career breaks).

PART VI

EARLY RETIREMENT AND VOLUNTARY REDUNDANCY PROVISIONS

260. Interpretation.

261. Benefits to be granted to persons with at least forty years' pensionable local service.

262. Benefits to be granted to pensionable officers, registered officers and established servants with at least five and less than forty years' pensionable local service.

263. Benefits to be granted to pensionable servants and registered employees (other than established servants) under the age of sixty with at least five and less than forty years' pensionable local service.

264. Benefits to be granted to pensionable servants and registered employees (other than established servants) who have reached the age of sixty with at least five and less than forty years' pensionable local service.

265. Benefits to be granted to persons with less than five years' pensionable local service.

266. Application of certain provisions of this Part to certain persons.

267. Application of certain provisions of Chapter 2 of Part II to this Part.

268. Application of certain provisions of Chapter 3 of Part II to this Part.

269. Application of certain provisions of Chapter 1 of Part III to this Part.

270. Application of certain provisions of Chapter 2 of Part III to this Part.

271. Application of certain provisions of Chapter 5 of Part III to this Part.

272. Application of certain provisions of Chapter 6 of Part III to this Part.

273. Application of certain provisions of Part V to this Part.

274. Application of certain provisions of Part VII to this Part.

275. Re-employment of officers and employees who ceased to hold office or employment under an approved early retirement and voluntary redundancy scheme.

276. General restriction on grants under Part VI.

PART VII

FINANCIAL AND MISCELLANEOUS PROVISIONS

Financial provisions

277. Local authority by whom payment is to be made.

278. Area of charge of payment of local authority.

279. Refunds or payments in certain cases.

280. Agreements in relation to contributions.

Miscellaneous provisions

281. Forfeiture and reduction of awards.

282. Appeals to the Minister.

283. Repayment of lump sum, allowance, pension, gratuity overpaid.

284. General.

285. Revocations.

S.I. No. 455 of 1998.

LOCAL GOVERNMENT (SUPERANNUATION) (CONSOLIDATION) SCHEME, 1998.

PART I PRELIMINARY AND GENERAL

1 Short title.

1. This Scheme may be cited as the Local Government (Superannuation) (Consolidation) Scheme, 1998.

2 Commencement.

2. (1) Part I shall be deemed to have come into force on the 27th day of March 1956.

(2) (a) Chapter 1 of Part II shall be deemed to have come into force on the 27th day of March, 1956.

(b)Articles 5 to 28 of Chapter 2 of Part II shall be deemed to have come into force on the 1st day of April, 1956.

(c) (i) Articles 29 to 47 of Chapter 2 of Part II shall be deemed to have come into force in relation to a local authority on the date Part III of the Act of 1956 came into operation in relation to them, that is to say—

(I) in relation to a local authority who passed a resolution under section 5 of the Act of 1948 — on the 1st day of April, 1956,

(II) in relation to a mental hospital authority — on the 1st day of April, 1961,

(III) in relation to a local authority not being a local authority referred to in clause (I) or a mental hospital authority, who passed a resolution under section 5 of the Act of 1956 — on the date specified in the resolution,

(IV) in any other case — on the 1st day of January, 1984.

(ii) In relation to the period ending on the 31st day of December, 1983, a reference in articles 29 to 47 of Chapter 2 of Part II to a local authority does not include a reference to any local authority in relation to whom those articles had not come into operation save where the reference is in relation to service as an officer.

(iii) The commencement of articles 29 to 47 of Chapter 2 of Part II in relation to a local authority shall not have the effect of applying section 53 of the Act of 1925 to such local authority.

(d) Articles 48 to 59 of Chapter 2 of Part II shall be deemed to have come into force on the 27th day of March, 1956.

(3) Chapter 3 of Part II shall be deemed to have come into force on the 27th day of May, 1977.

(4) Chapter 1 of Part III shall be deemed to have come into force on the 23rd day of July, 1968.

(5) Chapter 2 of Part III shall be deemed to have come into force on the 27th day of May, 1977.

(6) Chapter 3 of Part III shall be deemed to have come into force on the 1st day of October, 1969.

(7) Chapter 4 of Part III shall be deemed to have come into force on the 27th day of May, 1977.

(8) Chapter 5 of Part III shall be deemed to have come into force on the 1st day of September, 1984.

(9) Chapter 6 of Part III shall be deemed to have come into force on the 1st day of September, 1984.

(10) Part IV shall be deemed to have come into force on the 1st day of June, 1973.

(11) Chapter 1 of Part V shall be deemed to have come into force on the 27th day of May, 1977.

(12) Chapter 2 of Part V shall be deemed to have come into force on the 1st day of July, 1990.

(13) Part VI shall be deemed to have come into force on the 17th day of July, 1987.

(14) Part VII shall be deemed to have come into force on the 27th day of March, 1956.

3 Interpretation generally.

3. (1) In this Scheme—

"the Act of 1909" means the Asylum Officers' Superannuation Act, 1909, (9 Edw. 7, c.48);

"the Act of 1925" means the Local Government Act, 1925 (No. 5 of 1925);

"the Act of 1945" means the Mental Treatment Act, 1945 (No. 19 of 1945);

"the Act of 1948" means the Local Government (Superannuation) Act, 1948 (No. 4 of 1948);

"the Act of 1956" means the Local Government (Superannuation) Act, 1956 (No. 10 of 1956);

"the Act of 1961" means the Mental Treatment Act, 1961 (No. 7 of 1961);

"adoption order" means an adoption order made under the Adoption Act, 1952 (No. 25 of 1952);

"the appropriate Minister" means—

(a) in case the local authority in question are a vocational education committee, the Minister for Education,

(b) in case the local authority in question are a committee of agriculture, the Minister for Agriculture, in respect of the period beginning on the 1st day of April 1956 and ending on the 30th day of June, 1980,

"civil service", when used without qualification, includes, in addition to the civil service of the Government, the civil services mentioned in paragraphs (a), (b), (e) and (f) of subsection (1) of section 2 of the Superannuation Act, 1936 (No. 39 of 1936);

"death gratuity"—

(a) in relation to a pensionable officer, means, subject to article 156, a gratuity under article 18,

(b) in relation to a pensionable servant, means, subject to article 169, a gratuity under article 39,

(d) in relation to a registered employee, means a gratuity under article 98;

"disability benefit" means the Disability Benefit provided for in Chapter 7 of Part II of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"emolument" means, subject to articles 26, 45, 83 and 105, any apartments, rations, or other perquisites in kind (or, as the case may require, a monetary payment given in lieu of such apartments, rations, or other perquisites) appertaining to an office or employment and all fees, poundage and commission of an officer or employee or servant as such for his or her own use together with, in relation to a registered officer or a registered employee, any allowances in the nature of pay which are additional to salary or wages, other than payments, expenses or allowances in kind of the kind specified in article 83(1) or 105(1);

"employee" means an employee who is appointed or employed, otherwise than as an independent contractor or as an officer, by a local authority;

"fully insured" means insured for all benefits under the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"harbour authority" means a harbour authority within the meaning of the Harbours Act, 1946 (No. 9 of 1946);

"health body" means a body within the meaning of section 2 (9) of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980), other than a local authority, within the meaning of section 1 of that Act, or a health board;

"invalidity pension" means the Invalidity Pension provided for in Chapter 15 of Part II of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"local authority" shall have the meaning assigned to it in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) and in addition shall include a body within the meaning of section 2(9) of that Act;

"lump sum"—

(a) in relation to a pensionable officer, means a lump sum under article 14,

(b) in relation to a registered officer, means a lump sum under article 70, and

"marriage gratuity"—

(a) in relation to a pensionable officer, means a gratuity under article 20,

(b) in relation to a pensionable servant, means a gratuity under article 41,

(d) in relation to a registered employee, means a gratuity under article 100;

"minimum retiring age" means, in the case of an officer to whom the provisions of sub-article (2) or (3)(a) of article 10 or 65 apply, or in the case of an employee or servant to whom the provisions of sub-article (2) or (3)(a) of article 34 or 90 apply, 55 years and, in any other case, 60 years;

"the Minister" means the Minister for the Environment and Local Government;

"net pensionable remuneration" means the amount by which the pensionable remuneration of—

(a) a registered employee or, for the purposes of article 169(3)(a), a pensionable servant exceeds twice the personal weekly rate of old age contributory pension payable on his or her last service day, or

(b) a registered officer exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on the date he or she ceases to hold office;

"net salary" means the amount by which the annual rate of salary of a registered officer exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension;

"net wages" means the amount by which the weekly rate of wages of a registered employee exceeds twice the personal weekly rate of old age contributory pension;

"officer" does not include—

(a) a person holding any of the offices mentioned in section 17 of the Local Government Act, 1941 (No. 23 of 1941), or

(b) a person referred to in article 3(2) of the Vocational Education Superannuation Schemes (Transfer of Departmental Administration and Ministerial Functions) Order, 1998 ( S.I. No. 362 of 1998 );

"old age contributory pension" means the Old Age (Contributory) Pension provided for in Chapter 12 of Part II of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"pension"—

(a) in relation to a pensionable officer, means, subject to article 156, an allowance under article 15,

(b) in relation to a pensionable servant means, subject to article 169, an allowance under article 36,

(d) in relation to a registered employee, means an allowance under article 95;

"pension rate of pay" means a rate of salary payable under Rule (iv) of sub-article (1) of article 21 of the Local Government (Officers) Regulations, 1943 (S. R. & O. 1943, No. 161) or under any provision corresponding to that Rule;

"pensionable local service"—

(a) in relation to a pensionable officer, has, subject to article 156, the meaning assigned to it in articles 10 and 235,

(b) in relation to a pensionable servant, has, subject to article 169, the meaning assigned to it in articles 34 and 235,

(c) in relation to a registered officer, has, subject to articles 236, 248 and 260, the meaning assigned to it in articles 65, 235, 241(2) and 253(2), and

(d) in relation to a registered employee, has, subject to articles 236, 248 and 260 the meaning assigned to it in articles 90, 235, 241(2) and 253(2);

"pensionable officer" means, subject to article 156, an officer of a local authority whose name is entered in the register of pensionable officers maintained by such local authority under article 5;

"pensionable remuneration"—

(a) in relation to a pensionable officer, has, subject to article 156, the meaning assigned to it in article 27,

(b) in relation to a pensionable servant, has, subject to article 169, the meaning assigned to it in article 46,

(d) in relation to a registered employee, has the meaning assigned to it in article 106;

"pensionable servant" means, subject to article 169, a servant of a local authority whose name is entered in the register of pensionable servants maintained by such local authority under article 29;

"personal rate", in relation to disability benefit, invalidity pension, old age contributory pension, retirement pension or unemployment benefit, means the rate of disability benefit, invalidity pension, old age contributory pension, retirement pension or unemployment benefit payable to a single person over eighteen and under eighty years, under column (2) of Part I of the Second Schedule to the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"personal weekly rate of old age contributory pension" means the Old Age (Contributory) Pension payable in the case of a person under eighty years at the rate set out in column (2) of Part I of the Second Schedule to the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993); "preserved death gratuity"—

(a) in relation to a registered officer, means a gratuity payable on death under article 77, and

(b) in relation to a registered employee, means a gratuity payable on death under article 101;

"preserved lump sum"—

(a) in relation to a registered officer, means a lump sum under article 77, and

(b) in relation to a registered employee, means a lump sum under article 101;

"preserved pension"—

(a) in relation to a registered officer, means a pension under article 77, and

(b) in relation to a registered employee, means a pension under article 101;

"reduced personal rate" of disability benefit, old age contributory pension, retirement pension or unemployment benefit means the rate of disability benefit, old age contributory pension, retirement pension or unemployment benefit payable to a person exclusive of any increases for adult dependant, children, relatives, living alone allowance or, in the case of the old age contributory pension and retirement pension, exclusive of the increases where he or she is eighty years or more, being less than the personal rate of such pension or benefit;

"registered employee" means an employee whose name is entered in Part II of the Register maintained under article 60;

"registered officer" means an officer whose name is entered in Part I of the Register maintained under article 60;

"retirement pension" means the Retirement Pension provided for in Chapter 13 of Part II of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"salary" means, subject to articles 26, 83, 236 and 248, payments as salary to an officer as such for his or her own use and, in the case of an officer who is suspended or absent on leave and who, as respects the period of suspension or absence, does not receive a part of the payments as salary to him or her for his or her own use which such person would have received if he or she had not been suspended or absent on leave, includes that part, together with, in relation to a registered officer,

(a) allowances made to vocational teachers in respect of qualifications in accordance with the appropriate scales for the time being approved by the Minister for Education and the Minister for Finance, and

(b) allowances in respect of the posts of Principal, Vice-Principal, Grade A and Grade B posts of responsibility made to a vocational teacher who ceases to be a registered officer on or after the 30th day of June, 1978, in accordance with the appropriate scales for the time being approved by the Minister for Education and the Minister for Finance;

"servant" includes a person holding any of the offices mentioned in article 17 of the Local Government Act, 1941 (No. 23 of 1941), other than the office of coroner;

"service day" means—

(a) (i) a day on which the employee or servant worked in a wholetime capacity for one or more than one local authority, the work not being work (other than work in a supervisory capacity or work calling for special experience or skill which is not given to him or her by reference to the provision of employment for him or her or the relief of his or her distress) on any work or scheme of works the expenses of which are in whole or in part met from moneys provided by the Oireachtas for the provision of employment and the relief of distress, or

(ii) as respects a person who is an employee or servant on or after the 10th day of January, 1984, a day on which he or she worked in a wholetime capacity for one or more than one local authority,

(b) a day (other than a Sunday) in respect of which the employee or servant was given paid leave.

(c) a day (other than Sunday) in respect of which the employee or servant was paid compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 , by a local authority, provided that the accident occurred on a day such as is referred to in paragraph (a) of this definition and that either—

(i) the whole of the period in respect of which the compensation was paid was not more than one year, or

(ii) where the whole of the period in respect of which the compensation was paid was more than one year, the day occurred during such portion of the period as was before the expiration of one year from its commencement,

(d) a day (other than Sunday) in respect of which the employee or servant was paid injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 , provided that—

(i) the accident occurred (or, as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) of this definition,

(ii) either—

(I) the whole of the period in respect of which the benefit was paid was not more than one year, or

(II) where the whole of the period in respect of which the benefit was paid was more than one year, the day occurred during such portion of the period as was before the expiration of one year from its commencement, and

(iii) in the case of a day in respect of which the employee or servant was paid disablement benefit, it was a day on which he or she was incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in paragraph (a) of this definition,

(e) as respects a person who is a pensionable servant or a registered employee on or after the 10th day of January, 1984, a day (other than a Sunday) in respect of which such person was not in receipt of wages by virtue solely of his or her entitlement to disability benefit or invalidity pension under Chapter 7 or 15, as appropriate, of Part II of the Social Welfare (Consolidation) Act, 1993 , subject to the proviso that had he or she not been entitled to the said disability benefit or invalidity pension he or she would have been in receipt of wages at a rate not less than one-half of the full rate otherwise applicable to him or her,

(f) as respects a person who is a pensionable servant or a registered employee on or after the 10th day of January, 1984, a day on which, owing to illness which was certified by a registered medical practitioner (or in respect of which the local authority is satisfied that the absence was owing to illness) such person was on leave from his or her employment, without pay, the day being a day in respect of which, had he or she been an officer of the local authority, he or she would have been granted salary or part salary, not being pension rate of pay, subject to the proviso that it followed a day, such as is referred to in paragraph (a), (b), (c), (d), (e) or (g) of this definition and that it is not a day which is otherwise reckonable as a service day under this Scheme, or

(g) a day (other than Sunday or a day on which he or she was on permanent service) on which the employee or servant was attending and performing his or her duty as a member of the Reserve Defence Force on full pay,

and for the purposes of paragraphs (a) and (b) of this definition, as respects an employee or servant who is sharing wholetime employment with another employee or servant under an approved job-sharing scheme, shall be deemed to include any day on which such person would have worked in a wholetime capacity or in respect of which he or she would have been given paid leave had he or she not been sharing his or her employment under such job-sharing scheme;

"short service gratuity"—

(a) in relation to a pensionable officer, means, subject to article 156, a gratuity under article 17,

(b) in relation to a pensionable servant, means, subject to article 169, a gratuity under article 38,

(d) in relation to a registered employee, means a gratuity under article 97;

"unemployment benefit" means the Unemployment Benefit provided for in Chapter 9 of Part II of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993).

"unfitness" means unfitness of an officer for his or her office or unfitness of an employee or servant for his or her employment, but does not include unfitness due to infirmity of mind or body or old age;

"wages" means, subject to articles 45, 105, 236 and 248, payments as wages to an employee or servant as such for his or her own use and—

(a) in the case of an employee or servant who is suspended or absent on leave and who, as respects the period of suspension or absence, does not receive a part of the payments as wages to him or her for his or her own use which such person would have received if he or she had not been suspended or absent on leave, includes that part,

(b) in the case of an employee or servant who is being paid compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 , by a local authority, includes the wages that he or she would have received if he or she had not been in receipt of such compensation,

(c) in the case of an employee or servant who is being paid injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 , includes, if the accident occurred (or, as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) or the definition of "service day" contained in this article and if, where such person is being paid disablement benefit, he or she is incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in the said paragraph (a), the wages that he or she would have received if he or she had not been in receipt of such benefit, and

(d) as respects an employee or servant who is entitled to reckon as service a day referred to in paragraph (e) or (f) of the definition of "service day" contained in this article, means the full rate of wages otherwise applicable to him or her; and

"years", save where the context otherwise requires, means a figure determined by the formula—

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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 such period, and

"year" shall be construed accordingly.

(2) (a) Paragraph (a) (ii) of the definition of "service day" contained in this article shall be applied for the purpose of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 35 and 36 in relation to a pensionable servant who ceased to hold employment before the 10th day of January, 1984 subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter.

(b) Paragraph (a) (ii) of the definition of "service day" contained in this article shall be applied for the purpose of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 69 and 71 or 93 and 95 or a preserved pension pursuant to article 77 or 101 in relation to a registered officer or registered employee who ceased to hold office or employment before the 10th day of January, 1984.

(3) Paragraph (f) of the definition of "service day" shall not operate so as to apply to a pensionable servant or registered employee conditions which are less favourable than those which would have applied to him or her had the said paragraph (f) not been in operation.

(4) In this Scheme, any reference to a Part, Chapter or article which is not otherwise identified is a reference to a Part, Chapter or article of this Scheme.

(5) In this Scheme, any reference to a sub-article, paragraph, subparagraph, clause or sub-clause which is not otherwise identified is a reference to the sub-article, paragraph, subparagraph, clause or sub-clause of the provisions in which the reference occurs.

(6) In this Scheme references to provisions of the Social Welfare (Consolidation) Act, 1993 shall be construed as respects matters arising before the coming into operation of that Act, as references to the corresponding provisions of the Social Welfare Acts 1952 to 1993 which were repealed and re-enacted in that Act.

PART II MEMBERS' PERSONAL SUPERANNUATION PROVISIONS

CHAPTER 1 Interpretation for the purposes of Part II

4 Interpretation.

4. In this Part—

"approved job-sharing scheme" means a scheme or arrangements for the sharing of a wholetime office by two officers or a wholetime employment by two employees or two servants—

(i) where, in relation to officers, employees or servants of a vocational education committee or school attendance committee, a job-sharing scheme has been approved by the Minister for Education and Science,

(ii) where, in relation to officers, employees or servants of a health board or other health body, a job-sharing scheme has been approved by the Minister for Health and Children, and

(iii) in any other case, where a job-sharing scheme has been approved by the Minister;

"eligible employee" means—

(a) an employee of a local authority, not being a pensionable servant and not being a registered employee, who—

(i) on the expiration of any local financial year, with effect from and including the local financial year ending on the 31st day of December, 1978, or

(ii) during any local financial year, with effect from and including the local financial year ending on the 31st day of December, 1986,

has had in that local financial year one hundred and thirty or more service days in relation to the local authority or to that local authority and any other local authority, and who did not give notice in writing under article 29(2) or 30(1)(b) in the month of January, 1978, or in any subsequent month of January, that his or her name was not to be entered in or was to be removed from the register of pensionable servants maintained by a local authority under article 29, or

(b) a person, who on or after the 1st day of June, 1978, becomes an employee of a local authority who, immediately before becoming such employee, was a pensionable officer or a registered officer of the same or another local authority, a registered employee of such local authority or the holder of a position not under a local authority service in which is capable of being reckoned under this Scheme;

"eligible officer" means—

(a) a permanent officer whose appointment as such was made on or after the 1st day of June, 1978 and who, either—

(i) devotes the whole of his or her time to the service of one or more than one local authority,

(ii) is required to be a registered medical practitioner, or

(iii) is sharing a wholetime office with one other officer under an approved job-sharing scheme, or

(b) a person referred to in article 85(1) or (2), or

(i) the date of his or her appointment or re-appointment following a break in service, being a date on or after the 2nd day of January, 1998, a temporary officer of a local authority within the meaning of paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980), the whole of whose time is devoted to the service of one or more than one such local authority or who is sharing a wholetime office with one other officer under an approved job-sharing scheme, or

(ii) the 1st day of January, 1998, a temporary officer of a local authority within the meaning of paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980), the whole of whose time is devoted to the service of one or more than one such local authority or who is sharing a wholetime office with one other officer under an approved job-sharing scheme and who is serving as such an officer on such date,

subject to the following provisos—

(I) that the provisions of this paragraph shall not apply to a person who has attained the age of sixty-five years on the date referred to in subparagraph (i) or (ii),

(II) that a person who becomes an eligible officer by virtue of subparagraph (i) or (ii) shall cease to be an eligible officer on attaining the age of sixty-five years, and

(III) that—

(A) a person referred to in subparagraph (i) who has personal pension arrangements on the date of his or her appointment or re-appointment, as appropriate, may elect in writing to his or her employing local authority, not later than three months after such date, or

(B) a person referred to in subparagraph (ii) who has personal pension arrangements on the 1st day of January, 1998, may elect in writing to his or her employing local authority, before the 31st day of March, 1998,

not to become an eligible officer, subject to the production by him or her to the local authority of documentary evidence of such personal pension arrangements and subject, also, to his or her right to revoke such election in writing and become an eligible officer with effect from any future date;

"fire brigade employee" or "fire brigade servant" means an employee or servant of a fire authority under the Fire Services Act, 1981 (No. 30 of 1981), who is wholetime as such and whose duties include attendance at fires;

"fire brigade officer" means an officer of a fire authority under the Fire Services Act, 1981 (No. 30 of 1981), who is wholetime as such and whose duties include attendance at fires;

"manager" means a manager as defined in section 2 of the Local Government Act, 1991 (No. 11 of 1991);

"mental hospital employee" or "mental hospital servant" means an employee or servant of a health board whose duties relate wholly to the functions of the board under the Mental Treatment Acts, 1945 to 1966 or the Health (Mental Services) Act, 1981 (No. 17 of 1981);

"mental hospital officer" means an officer of a health board whose duties relate wholly to the functions of the board under the Mental Treatment Acts, 1945 to 1966 or the Health (Mental Services) Act, 1981 (No. 17 of 1981);

"permanent officer" means an officer whose appointment was, at the time thereof, declared to be an appointment in a permanent capacity;

"registrable officer" means a permanent officer who—

(a) devotes the whole of his or her time to the service of one or more than one local authority.

(b) in the case of an officer who acts as superintendent registrar of births, deaths and marriages or as registrar of marriages, devotes the remainder of his or her time to the service of one or more than one local authority,

(d) is a midwife whose name is entered in the register by virtue of article 28, or

(e) is sharing a wholetime office with one other officer under an approved job-sharing scheme;

"the relevant local authority" means,

(a) the local authority which pays the lump sum and allowance granted under article 21(1)(d) or 78(1)(d), as appropriate, where such local authority has not entered into an agreement under articles 279(9) and 280 with the local authority referred to in article 21(2) or 78(2), as appropriate, and

(b) in any other case-the local authority referred to in article 21(2) or 78(2), as appropriate.

"the Superannuation Acts" means the Superannuation Acts, 1834 to 1976;

CHAPTER 2 Provisions applicable to persons who either retired before the introduction of or did not exercise an option to become subject to the provisions contained in Chapter 3 of Part II of this Scheme.

Pensionable Officers

5 Register of pensionable officers.

5. (1) A local authority shall maintain a register to be known as the register of pensionable officers (in articles 5 to 28 referred to as the register).

(2) Where a person becomes a registrable officer of a local authority before the 1st day of June, 1978, the local authority shall enter his or her name in the register and shall notify him or her accordingly within one month.

(3) An officer of a local authority aggrieved by the refusal of or failure by the local authority to enter his or her name in the register may appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct the name to be entered in the register as from a specified date and, in the latter case, the local authority shall enter the name in the register as from that date.

(4) A local authority shall keep at their principal office the register open at all reasonable times for inspection by their officers and by either—

(a) in the case of the corporation of a borough, the members of the council of the borough, or

(b) in any other case, the members of the local authority.

(5) (a) Where an officer of a mental hospital authority was, immediately before the commencement of section 41 of the Act of 1961, contributing under section 85 of the Act of 1945 or section 9 of the Act of 1909, the authority shall enter his or her name in the register as from such commencement.

(b) It shall be the duty of a mental hospital authority to complete the entries in the register consequent upon this sub-article (apart from entries made as a result of appeals under paragraph (c)) within six months after the commencement of section 41 of the Act of 1961.

(c) Sub-article (3) shall not apply where a person is aggrieved by the refusal of or failure by a mental hospital authority to enter consequent upon this sub-article his or her name in the register, but such person, in lieu of appealing under that sub-article, may, within twelve months after the commencement of section 41 of the Act of 1961, appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct the name to be entered in the register as from such commencement and, in the latter case, the authority shall enter the name in the register as from such commencement.

(d) Where an officer of a mental hospital authority was, immediately before the commencement of section 41 of the Act of 1961, contributing under section 85 of the Act of 1945 or section 9 of the Act of 1909, such officer may, within twelve months after such commencement, signify in writing to the authority that he or she opts that paragraph (a) is not to apply in relation to him or her, and thereupon—

(i) paragraph (a) shall be deemed never to have applied in relation to him or her, and

(ii) if at any time after such commencement he or she becomes a mental hospital officer and sub-article (2) would, apart from this subparagraph, then apply in relation to him or her, that sub-article shall not apply if the time when he or she becomes a mental hospital officer is in the period of his or her continuous service as a mental hospital officer beginning on such commencement.

(e) Where a person whose name is entered under this sub-article by a mental hospital authority in the register was, immediately before the of commencement of section 41 of the Act of 1961, contributing under section 9 of the Act of 1909, and was for the purposes of that Act an officer of the first class, the provisions of sections 77, 78 and 79 of the Act of 1945 shall, notwithstanding section 64(2)(a) of that Act, apply to him or her and, for this purpose, his or her name shall be deemed to be entered in the register maintained under section 65 of that Act.

(f) Where a person whose name is entered under this sub-article by a mental hospital authority in the register was, immediately before the commencement of section 41 of the Act of 1961 subject, by virtue of section 64 of the Act of 1945, to the Act of 1909, he or she shall, as from such commencement, cease to be subject to that Act.

(g) Where the name of a person, other than a person to whom paragraph (f) applies, is entered by a mental hospital authority in the register and either—

(i) the entry is under this sub-article, or

(ii) the entry being made otherwise than under this sub-article, it is made as from the expiration of a continuous period of such person's being a mental hospital servant which began on the commencement of section 41 of the Act 1961, and as from the commencement of which such person's name was entered under article 29(4),

the following provisions shall have effect:

(I) none of the following sections, that is to say, sections 66, 67, 68, 69, 70, 71, 72, 76, 85 and 86 of the Act of 1945 shall apply to him or her,

(II) sections 63(2), 77, 78 and 79 of the said Act shall not apply to him or her save during his or her continuous period of being a mental hospital officer beginning at the time as from which the mental hospital authority enter his or her name in the register.

(h) Where, in a case other than a case to which paragraph (e) or (g) applies, the name of a person is entered otherwise than under this sub-article by a mental hospital authority in the register, Part VIII of the Act of 1945, other than section 65 of that Act, shall not apply to such person.

6 Removal from the register of person ceasing to be registrable officer.

6. (1) A local authority shall remove from the register the name of any person who ceases to be a registrable officer of such local authority and shall notify him or her accordingly officer within one month.

(2) The removal of a name from the register may be effected by a note on the register indicating that the name has been removed and the date of the removal, and the reinstatement of a name in the register may be effected by a note on the register indicating that the name has been reinstated and the date of the reinstatement.

(3) A person aggrieved by the removal of his or her name by a local authority from the register may, within six months after the removal is notified to him or her, appeal against the removal to the appropriate Minister and that Minister may either refuse the appeal or direct the name to be reinstated in the register and, in the latter case, the local authority shall reinstate the name in the register.

7 Notification to local authority of cesser of office under another local authority.

7. Where a pensionable officer of a local authority ceases to hold any office under them, they shall so inform any other local authority under whom such officer holds any office or local employment.

8 General limitations on service to be reckoned by pensionable officer.

8. (1) A provision of articles 5 to 28 entitling a pensionable officer to reckon as service any period shall be subject to the overriding qualification that he or she shall not be entitled so to reckon a particular period more than once nor shall he or she be entitled so to reckon any of the following:

(a) any period as respects which, when ordinarily entitled to remuneration in respect of a position service in which is capable of being reckoned under this Scheme, he or she was not in receipt of that remuneration, being a period after the commencement of articles 5 to 28 and not being a period continuous with a similar period ending on such commencement, nor, in the case of a member of the Reserve Defence Force, being a period commencing on or after the 1st day of January, 1981, in respect of which he or she is granted special leave without pay for attending training with that Force,

(b) any period in respect of which he or she has already received a lump sum, an allowance or a gratuity under this Scheme or under any other scheme relating to superannuation or under any Act relating to superannuation service for the purposes of which is capable of being reckoned under this Scheme, unless in the case of a gratuity, having been entitled to repay such gratuity, he or she has done so,

(c) any period in respect of which any contributions for superannuation have been returned to him or her, unless having been entitled to repay such contributions, he or she has done so,

(d) any period before a date on which he or she was removed or discharged from his or her position for misconduct or for unfitness save—

(i) where he or she is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the date of such appointment or employment not being earlier than the 1st day of January, 1968, or

(ii) as respects a person who is a pensionable officer on or after the 10th day of January, 1984, where he or she is either immediately or at a later date appointed to or employed in a position service in which is capable of being reckoned under this Scheme, and the local authority from whose service he or she was removed or discharged is satisfied that the service which he or she gave prior to such removal or discharge should be allowed to reckon,

(e) being a person entitled to reckon under this Scheme service which is not under a local authority, any period of that service which he or she would have been unable to reckon if he or she had continued to hold the position in which he or she had that service,

(f) any period before a date after the commencement of articles 5 to 28, being a date before the 10th day of January, 1984, on which he or she absents himself or herself from the place where he or she performs his or her duties under a local authority or refrains from performing those duties, such absence or refraining being deliberate and unauthorised.

(2) Where a period of service of an officer of a local authority has, having regard to sub-article (1)(f), become forfeited—

(a) the local authority shall give notice in writing of the forfeiture to the officer,

(b) the officer may, not later than one month after notice has been given to him or her, appeal to the appropriate Minister against the forfeiture,

(c) the appropriate Minister may either refuse the appeal or declare that all or part of the period of service shall be restored and, in the latter case, the said sub-article (1)(f) shall have subject to the declaration.

(3) The provisions of sub-article (1)(d)(ii) shall be applied as respects a pensionable officer who ceased to hold office before the 10th day of January, 1984, for the purpose of determining with effect from the said 10th day of January, the amount of an allowance pursuant to articles 13 and 15, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter where the provisions of article 28(10) apply.

9 Reckoning service of pensionable officer.

9. (1) A pensionable officer of a local authority shall be entitled to reckon as service any of the following:

(a) service as a pensionable officer of the local authority or of any other local authority, subject to the proviso that any period during which he or she shared a wholetime office under an approved job-sharing scheme shall be reckoned as one-half of that period,

(b) service as a pensionable servant of the local authority or of any other local authority,

(c) service during which he or she was a mental hospital officer or servant and which he or she was entitled to reckon as service for the purposes of Part VIII of the Act of 1945, or any earlier enactment corresponding to the said Part VIII,

(d) service in a pensionable position under a harbour authority,

(e) (i) service which is reckonable for the purposes of the Superannuation Acts (or which, had it continued until the commencement of section 7 of the Social Welfare Act, 1950 (No. 14 of 1950), would have been reckoned by virtue of that section and section 313 of the Social Welfare (Consolidation) Act, 1981 for the purposes of the Superannuation Acts) being service continuous with subsequent service as a pensionable officer or pensionable servant of the local authority or any other local authority or with subsequent service in a position in which service for the purposes of those Acts is reckonable,

(ii) as respects a person who is a pensionable officer on or after the 1st day of November, 1977, service which is reckonable for the purposes of the Superannuation Acts (or which, had it continued until the commencement of section 7 of the Social Welfare Act, 1950 (No. 14 of 1950), would have been reckoned by virtue of that section and section 313 of the Social Welfare (Consolidation) Act, 1981 for the purposes of the Superannuation Acts) being service which is succeeded, either immediately or at a later date, by service as a pensionable officer or pensionable servant of the local authority or any other local authority,

(f) service (to such extent as the Minister either generally or in any particular case may approve) in a pensionable position under a body approved of by the Minister for the purposes of this paragraph on the basis of being a body granting pension rights such that they and the pension rights provided for by this Scheme are reciprocal generally,

(g) service as respects an officer of a vocational education committee or as respects a person who is a pensionable officer of a local authority on or after the 1st day of January, 1968 that consists of—

(i) any period of pensionable service as a secondary or national school teacher other than any period, contributions being payable in respect of service during that period, in respect of which such contributions were not paid,

(ii) any period as a secondary teacher that ceased before the latest date on which he or she could have opted for membership of the Secondary Teachers' Superannuation Schemes and that is certified by the Minister for Education as service that could have been reckoned as pensionable and gratuity service for the purpose of those Schemes, subject to compliance by the officer with such conditions (including payment of contributions to the local authority) as the Minister for Education requires as a condition of issuing such certificate,

(iii) a period of not less than five years, or periods of not less than five years in the aggregate,—

(I) which began after the officer attained the age of twenty-one years and ended before the 31st day of July, 1924, and

(II) as respects which the Minister for Education is satisfied that during the whole period thereof such officer devoted the whole of his or her time under the direction of Conradh na Gaeilge to the teaching of the Irish language or to the organisation of such teaching, or

(iv) as respects a person who is an officer of a vocational education committee on or after the 10th day of January, 1984, one-half of any period of wholetime service as a teacher with a day trades preparatory school which was grant-aided by the Minister for Education, given prior to the 1st day of September, 1960, where he or she was fully qualified as a vocational teacher and would have been entitled to reckon such service if it had been under a vocational education committee,

(h) having been a servant of a local authority, service with the Defence Forces as respects which and to the extent to which the Minister, after consultation with the Minister for Defence, considers that it would have been service as a servant of the local authority, but for its being service with the Defence Forces,

(i) service as a pensionable officer of a body established under the Health (Corporate Bodies) Act, 1961 to which this Scheme, or any scheme or regulations made under the Local Government (Superannuation) Act, 1980 , has been applied under that Act or other service which would be reckonable by such body for the purposes of his or her superannuation,

(j) as respects a person who is a pensionable officer on or after the 1st day of January, 1970, not more than two years' emergency military service, not being service referred to in paragraph (h), where for such period the person—

(i) held commissioned rank in the Defence Forces, or

(ii) was serving as a soldier in the Defence Forces, or

(iii) being an officer of the Reserve or a man of the Reserve was called out on permanent service in pursuance of section 221 of the Defence Forces (Temporary Provisions) Act, 1923 ,

subject to the proviso that a person shall not be entitled to reckon such service where he or she—

(I) having been appointed to commissioned rank in the Defence Forces, was—

(A) dismissed with ignominy from the Defence Forces, or

(B) dismissed from the Defence Forces by sentence of a court-martial, or

(II) having been serving as a soldier in the Defence Forces, was—

(A) discharged from the Defence Forces by sentence of a court-martial, or

(B) discharged from the Defence Forces for any of the following reasons, namely, misconduct, wilfully making a false statement on attestation or conviction by the civil power, or

(C) dismissed from the Defence Forces under the Emergency Powers (No. 362) Order, 1945, or under section 13 of the Defence Forces (Temporary Provisions) Act, 1946, or

(III) was a person to or in respect of whom any payment was made under the Defence Forces (Pensions) Scheme, 1937, as amended, or the Army Pensions Acts, 1923 to 1980, unless such payment is refunded or reduced as the Minister may consider appropriate,

(k) as respects a person who is a pensionable officer on or after the 1st day of January, 1970, not more than two years' service as a member of the army nursing service during the period beginning on the 2nd day of September, 1939 and ending on the 31st day of October, 1946, subject to the proviso that such service shall not be reckonable—

(i) where pay as a member of the army nursing service was not payable to the person,

(ii) where the person was dismissed from the army nursing service on the grounds of misconduct, or

(iii) where the person was a person to or in respect of whom any payment was made under the Defence Forces (Pensions) Scheme, 1937, as amended, or the Army Pensions Acts, 1923 to 1980, unless such payment is refunded or reduced as the Minister may consider appropriate.

(2) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable officer" shall be deemed to include service—

(a) which, at any time before the commencement of articles 5 to 28, the officer was entitled to reckon under Part II of the Act of 1948 (for this purpose section 13(1) of the Act of 1948 being regarded as having been enacted without paragraph (b)),

(b) which the officer would, at any time before the commencement of articles 5 to 28, have been entitled to reckon under Part II of the 1948 if section 18 of that Act had been enacted with paragraph (b) omitted therefrom,

(c) which, immediately before the commencement of articles 5 to 28, he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her,

(d) as respects a person who is a pensionable officer on or after the 1st day of January, 1968, which at any time before the commencement of articles 5 to 28 he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, not being service which he or she is entitled to reckon under paragraph (c), or

(e) as respects a pensionable officer who ceased to hold office on or before the 31st day of December, 1967, which at any time before the commencement of articles 5 to 28 he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, not being service which he or she is entitled to reckon under paragraph (c), for the purpose of determining with effect from the 1st day of January, 1968 the amount of an allowance pursuant to articles 13 and 15 subject to the following provisos:

(i) that, with effect from the said 1st day of January, any period added pursuant to article 11(10) shall be disregarded, and

(ii) that the amount of the additional allowance so payable pursuant to this sub-article shall be reduced by one-quarter in any case where the provisions of article 28(10) apply.

(3) Where, as respects a pensionable officer,—

(a) he or she had a period of service for the purposes of Part IV of the Act of 1925 or for the purposes of such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, and

(b) the period specified in paragraph (a) was immediately succeeded by a period of service in a position service in which is, apart from sub-article (2), capable of being reckoned under this Scheme,

such person shall, as respects the period specified in paragraph (a), be entitled to reckoned it as service.

(4) (a) Where as respects a person who is a pensionable officer on or after the 1st day of January, 1968—

(i) he or she had a period of service for the purposes of Part IV of the Act of 1925 or for the purposes of such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, and

(ii) the period specified in subparagraph (i) was at any time succeeded by a period of service in a position service in which is, apart from sub-article (2) or (3), capable of being reckoned by him or her under this Scheme,

such person shall, as respects the period specified in paragraph (a), be entitled to reckon it as service.

(b) The provisions of paragraph (a) shall be applied for the purpose of determining with effect from the 1st day of January, 1968 the amount of an allowance pursuant to articles 13 and 15 in relation to a pensionable officer who ceased to hold office on or before the 31st day of December, 1967, subject to the provisos—

(i) that, with effect from the said 1st day of January, any period added pursuant to article 11(10) shall be disregarded, and

(ii) that the amount of the additional allowance so payable pursuant to this sub-article shall be reduced by one-quarter in any case where the provisions of article 28(10) apply.

(5) (a) Where a person is a pensionable officer on or after the 1st day of January, 1968 he or she shall be entitled to reckon as service—

(i) a continuous or substantially continuous period of wholetime service as a temporary officer of a local authority,

(ii) a period of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years,

(iii) a period of service which is partly of the kind referred to at (i) and partly of the kind referred to at (ii) where such parts are continuous with each other,

where such periods were immediately succeeded by service which is capable of being reckoned as service under this Scheme.

(b) The provisions of paragraph (a) shall be applied for the purpose of determining, with effect from the 1st day of January, 1968, the amount of an allowance pursuant to articles 13 and 15 in relation to a pensionable officer who ceased to hold office on or before the 31st day of December, 1967, subject to the provisos—

(i) that, with effect from the said 1st day of January, any period added pursuant to article 11(8) shall be disregarded, and

(ii) that the amount of the additional allowance so payable pursuant to this sub-article shall be reduced by one-quarter in any case where the provisions of article 28(10) apply.

(c) In this sub-article "substantially continuous period" means two or more periods of temporary wholetime service as an officer of a local authority which were interrupted by a break or breaks of service and, for this purpose, service of the following kinds shall not be regarded as breaks of service

— part-time or wholetime established or unestablished service in the civil service rendered after attaining the age of sixteen years,

— as a wholetime servant of a local authority,

— with a body or bodies which are approved by the Minister either for the purposes of sub-article (1)(f) or article 33(1)(f),

— with the Defence Forces,

— as a superintendent or assistant superintendent registrar of births, deaths and marriages or as a registrar of marriages,

— such other service as the Minister may specify,

subject to the proviso that any period shall not be reckonable which occurred before a break of service, or a number of such breaks, the duration of which was in the whole or in the aggregate—

(i) in case the officer ceased to hold office before the 16th day of February, 1973, more than three hundred and sixty five days, and

(ii) in case the officer ceased to hold office on or between the 16th day of February, 1973 and the 31st day of May, 1974, more than three years.

(6) (a) Where a person is a pensionable officer on a date on or after the 1st day of June, 1974, he or she shall be entitled to reckon as service—

(i) periods of wholetime service as a temporary officer of a local authority, and

(ii) periods of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years,

being service which is not reckonable as service under sub-article (5), provided such periods were succeeded, whether immediately or not, by a period of service in a position service in which is capable of being reckoned under this Scheme.

(b) The provisions of paragraph (a) shall be applied for the purposes of determining, with effect from the 1st day of June, 1974, the amount of an allowance pursuant to articles 13 and 15 in relation to a pensionable officer who ceased to hold office on or before the 31st day of May, 1974, subject to the provisos—

(i) that, with effect from the said 1st day of June, any period added pursuant to article 11(8) shall be disregarded, and

(ii) that the amount of the additional allowance payable pursuant to this sub-article shall be reduced by one-quarter in any case where the provisions of article 28(10) apply.

(7) Subject to article 11(9), where a person is a pensionable officer on a date on or after the 1st day of January, 1968, he or she shall be entitled to reckon as service periods of wholetime service which he or she had while employed as a personal assistant by an officer of a local authority under an arrangement approved of by that local authority provided such periods were succeeded, whether immediately or not, by a period of service in a position service in which is capable of being reckoned under this Scheme.

(8) In sub-article (1)(b) "service as a pensionable servant" shall be deemed to include service (being service which, apart from this sub-article, would not be service as a pensionable servant) as a servant of a local authority which is service that the officer would have been entitled to reckon for superannuation purposes if he or she had continued to be such servant.

(9) Notwithstanding the provisions of section 63(5) of the Act of 1945, a pensionable officer to whom the provisions of that section apply may elect to have the provisions of sub-article (5)(a) or (6)(a) applied to him or her in lieu of the provisions of the said section 63(5).

(10) (a) The provisions of paragraphs (j) and (k) of sub-article (1) shall be applied for the purpose of determining with effect from the 1st day of January, 1970 the amount of an allowance pursuant to articles 13 and 15 in relation to a pensionable officer who ceased to hold office on or before the 31st day of December, 1969, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter where the provisions of article 28(10) apply.

(b) For the purposes of paragraphs (j) and (k) of sub-article (1)

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"the army nursing service" means the nursing service established under the Act of 1923;

"the Army" means the forces established under Part I of the Act of 1923;

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923;

"emergency military service" means any period during which a person described in sub-article (1)(j) was a member (whether as an officer or a soldier) of the Defence Forces and which—

(i) falls within the period beginning on the 2nd day of September, 1939, and ending on the 31st day of October, 1946,

(ii) is not a period in respect of which the person was not entitled to Army pay or, being an officer of the Reserve or a man of the Reserve, was not on permanent service;

"the Reserve" has the meaning assigned to it by section 3 of the Act of 1923.

(11) The provisions of sub-article (1)(g)(iv) shall be applied for the purpose of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 13 and 15 in relation to a pensionable officer who ceased to hold office before the 10th day of January, 1984, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter where the provisions of article 28(10) apply.

10 Pensionable local service of pensionable officer.

10. (1) For the purposes of this Chapter, the pensionable local service of a pensionable officer at any time shall, subject to sub-article (3)(b), be the period or the aggregate of the periods which under articles 5 to 28 he or she is entitled at that time to reckon as service.

(2) Notwithstanding sub-article (1) and subject to sub-article (3)(a), where the period or the aggregate of the periods which under articles 5 to 28 a pensionable officer who is a fire brigade officer or whose name is entered in a register maintained under section 65 of the Act of 1945 is entitled to reckon as service is more than twenty and one-half years, then, for the purposes of articles 5 to 28, the pensionable local service of such officer shall be that period or aggregate together with the excess of that period or aggregate over twenty years.

(3) (a) Where a pensionable officer of a local authority who becomes a fire brigade officer or whose name is entered in a register maintained under section 65 of the Act of 1945, on or after the 1st day of January, 1986, had a period or periods of service other than as a fire brigade officer or as an officer whose name was entered in the said register maintained under section 65 the Act of 1945, or in a position in respect of which he or she was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he or she is entitled to reckon as service under articles 5 to 28, then for the purposes of articles 5 to 28 such service shall either—

(i) be reduced by one-quarter before the provisions of sub-article (2) are applied to him or her, or

(ii) be reckoned at its actual length, in which case the provisions of sub-article (2) shall not apply,

whichever is the more favourable to him or her.

(b)Where a pensionable officer of a local authority, not being a fire brigade officer or an officer whose name is entered in a register maintained under section 65 of the Act of 1945, had a period or periods of service which he or she is entitled to reckon as service under articles 5 to 28 during which he or she was a fire brigade officer or his or her name was entered in a register maintained under section 65 of the Act of 1945, or he or she was otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2), such service shall, where the last such period ended on or after the 1st day of January, 1986, be increased by one-third for the purposes of sub-article (1).

11 Additions to pensionable local service of pensionable officer.

11. (1) Where a pensionable officer of a local authority has not less than ten years of pensionable local service and—

(a) he or she is removed from office for a cause other officer than misconduct or unfitness,

(b) his or her office is abolished, or

(c) his or her position has been materially altered to his or her detriment by changes in its conditions made without reasonable cause and he or she resigns his or her office,

the local authority may, if they so think fit, add to his or her pensionable local service a period not exceeding—

(i) if his or her pensionable local service is twenty years or more — ten years,

(ii) if his or her pensionable local service is less than twenty years — half that service.

(2) Where a pensionable officer of a local authority whose pensionable local service is ten years or more ceases to hold his or her office otherwise than by removal for misconduct or unfitness, the local authority may, if they so think fit, add to his or her pensionable local service a period not exceeding ten years or, where a period has been added under sub-article (1), not exceeding the difference between that period and ten years, but such an addition shall not be made save in the circumstances set out in sub-articles (3) to (14).

(3) A local authority may, if they so think fit, add less than the maximum period permitted in accordance with this article.

(4) Notwithstanding anything contained in any other sub-article, the following provisions shall apply to the addition of a period to the pensionable local service of an officer:—

(a) a period shall not be added save for the purpose of the calculation of a lump sum under article 14 and an allowance under article 15;

(b) a period added in accordance with sub-article (8) which is regarded as pensionable local service shall not have the effect, in the case of a gratuity, of making the pensionable local service of an officer greater than five years;

(d) a period shall not be added so as to make the service of an officer greater than forty years;

(e) where the pensionable remuneration of an officer (not being a rate collector) consists of salary and fees, and the amount of the fees during the last three years of his or her service was, in the opinion of the local authority, considerably greater than in the preceding period of three years, the period added to the pensionable local service of the officer shall not be such as to make the allowance payable to him or her under this Chapter greater than it would be if—

(i) his or her service were forty years, and

(ii) the fees were disregarded for the purpose of calculating his or her pensionable remuneration, or

(iii) his or her salary were an inclusive salary, inclusive of fees, of an amount equal to the salary appertaining to other offices of the same class, description and grade the holders of which are in receipt of an inclusive salary.

(5) (a) Subject to sub-article (14), where a pensionable officer of a local authority retires from an office which is—

(i) an office to which, at the time of the retirement, the Act of 1926 applies (or would have applied but for the substitution in section 2 thereof of the amendment effected by section 11 of the Local Government Act, 1998 (No. 16 of 1998)) because the qualifications of the office are professional,

(ii) an office of part-time dispensary midwife and the officer is a person whose name is entered in the register under article 28, or

(iii) an office of city or county manager, assistant city or county manager or director of services, chief executive officer or programme manager of a health board or the office of Personnel Officer, Dublin Corporation, and the date of the officer's appointment to such office or during a continuous period of service to any office referred to in this subparagraph is not earlier than the 22nd day of March, 1971,

the local authority may, subject to paragraph (c), add to his or her pensionable local service a period not exceeding one-third of such service.

(b) Where a pensionable officer of a local authority retires from an office of city or county manager or assistant city or county manager, and the date of the officer's appointment to such office or during a continuous period of service to any office referred to in this paragraph is earlier than the 22nd day of March, 1971, the local authority may, subject to paragraph (c), add to his or her pensionable local service a period equivalent to one-half of the period referred to in paragraph (a).

(c) A period added because of any of the circumstances referred to in this sub-article shall, in the case of an officer who retired otherwise than because of permanent infirmity of mind or body before attaining the age of sixty-five years, be reduced by the period by which his or her age at retirement falls short of sixty-five years.

(6) (a) Where a pensionable officer of a local authority retires because of permanent infirmity of mind or body before attaining the age limit for the office or, in case there is no age limit, before attaining the age of sixty-five years, the local authority may add to his or her pensionable local service a period not exceeding five years or half of the difference between such service (together with any period added in accordance with sub-articles (5), (8), (9) and (10)) and forty years (whichever is the greater).

(b) A period added in respect of retirement because of permanent infirmity of mind or body shall not be such as to make the service of the officer for the purposes of articles 5 to 28 greater than his or her pensionable local service, together with any period added under this article, would be if he or she were to continue in office until he or she attained the age of sixty-five years.

(c) A period shall not be added in respect of retirement because of permanent infirmity of mind or body if the infirmity of the officer is caused by his or her own default.

(d) A period shall not be added in respect of retirement because of permanent infirmity of mind or body unless the local authority are satisfied that the infirmity is permanent and is such as to prevent the officer from discharging his or her duties with reasonable efficiency and unless the officer gives to the local authority a certificate of a medical practitioner specifying the nature of the infirmity, the extent to which the officer is incapacitated and stating the opinion of the medical practitioner as to the permanency of the incapacity.

(7) Where a pensionable officer of a local authority—

(i) retires from an office on account of an age-limit and it had not been a condition of his or her appointment that he or she should retire at that age, or

(ii) retires from an office on or after the 1st day of January, 1968 on account of an age-limit and he or she has at his or her retirement served in a pensionable capacity in an office or offices under a local authority or local authorities continuously with service in a pensionable capacity in an office under a local authority in which it had not been a condition of his or her appointment that he or she should retire at that age,

the following provisions shall apply—

(I) where he or she retires within four years of the first coming into operation of an age limit for the office, the local authority may add to his or her pensionable local service a period not exceeding one-half of the difference between his or her pensionable local service (together with any period added in accordance with sub-articles (5), (8), (9) and (10)) and forty years or a period not exceeding five years (whichever is the greater), or

(II) where he or she retires four years or more after the first coming into operation of an age limit for the office, the local authority may add to his or her pensionable local service a period not exceeding whichever of the following periods is the greater:—

(A) one-quarter of the difference between his or her pensionable local service (together with any period added in accordance with sub-articles (5), (8), (9) and (10)) and forty years, or

(B) whichever is the greater of the following, viz., five years or one-half of the difference between his or her pensionable local service (together with any period added in accordance with sub-articles (5), (8), (9) and (10)) and forty years, the said five years and the said half being reduced by one year in respect of each six months and any odd period of less than six months during which he or she was an officer of a local authority between the fourth anniversary of the first coming into operation of an age-limit for the office and his or her retirement.

(8) (a) Where—

(i) during a period or continuous periods, an officer held an office or offices under a local authority or local authorities in a temporary capacity,

(ii) the period or periods would have been reckonable under this Scheme if he or she had held the office or offices during the period or periods in a permanent capacity, and

(iii) the period or periods was or were continuous with and immediately preceding service as an officer of a local authority reckonable under this Scheme,

the local authority may add to his or her pensionable local service a period not exceeding one-half the first-mentioned period or periods.

(b) Paragraph (a) shall not apply in relation to any period of service which is reckonable as service pursuant to sub-article (5)(a) or (6)(a) of article 9.

(9) (a) Where a person, before the commencement of articles 5 to 28, was employed as a personal assistant by an officer of a local authority under an arrangement approved of by that local authority and the period of that employment was continuous with and preceded service as an officer of a local authority reckonable under this Scheme, the local authority may add to his or her pensionable local service a period not exceeding one-half the first-mentioned period or periods.

(b) Paragraph (a) shall not apply in relation to any period of service which is reckoned as service pursuant to article 9(7).

(10) (a) Where a pensionable officer of a local authority, before the commencement of articles 5 to 28, held an office in a permanent capacity for a period that would have been reckonable for the purposes of this Scheme had it been immediately succeeded by service reckonable under this Scheme, the local authority may add to his or her pensionable local service a period not exceeding one-half of the first-mentioned period.

(b) Paragraph (a) shall not apply in relation to any period of service which is reckoned as service pursuant to paragraph (d) or (e) of sub-article (2) or sub-article (4) of article 9.

(11) Where the aggregate service of a pensionable officer amounts to a number of completed years and a fraction of a year exceeding three-quarters, the local authority may add such period as will make a completed number of years of service.

(12) A local authority may, if they so think proper, add a period in accordance with sub-article (8) notwithstanding that the officer has less pensionable local service than ten years, and such period so added as is necessary for the purpose of bringing the officer's pensionable local service up to five years in the case of a gratuity or ten years in the case of any allowance and lump sum may be regarded as pensionable local service for that purpose.

(13) The provisions of sub-article (7)(ii) shall be applied with effect from 1st day of January, 1968, in the case of an officer who retired before that date, on account of an age-limit, where his or her service as a pensionable officer comes within the case referred to in sub-article (7)(ii), for the purpose of increasing the amount of allowance payable to him or her pursuant to articles 13 and 15, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter where the provisions of article 28(10) apply.

(14) Where, on or after the 1st day of January, 1985, a pensionable officer of a local authority, other than a pensionable officer referred to in sub-article (5), retires from an office the qualifications for which are professional, technical or specialist the local authority may, subject to the sanction of, and in accordance with such conditions, including conditions relating to contributions, as may be determined by, the Minister, add a period to his or her pensionable local service.

(15) For the purposes of this article—

"the Act of 1926" means the Local Authorities (Officers and Employees) Act, 1926 (No. 39 of 1926).

12 Service of pensionable officer at termination of office.

12. For the purposes of articles 5 to 28, the service of a pensionable officer at the termination of office shall be his or her pensionable local service together with any additional years added under article 11.

13 Grant of lump sum and allowance to pensionable officer on his or her ceasing to hold office.

13. (1) Where—

(a) a pensionable officer of a local authority ceases to hold office and is not employed in another position service in which is capable of being reckoned under this Scheme, and

(b) the local authority either are of opinion that in general he or she has served in such office with diligence and fidelity and to their satisfaction or, not being of that opinion, they nevertheless decide that, in the special circumstances of the case, he or she should be granted a reduced lump sum and allowance,

the local authority shall grant him or her a lump sum and allowance in any of the cases specified in sub-article (2).

(2) The cases referred to in sub-article (1) are the following:

(a) where the officer has ceased to hold office otherwise than by removal and—

(i) he or she has attained the age of sixty years and has not less than twenty years of pensionable local service,

(ii) he or she is a fire brigade officer or his or her name is entered in a register maintained under section 65 of the Act of 1945, has attained the age of fifty-five years and has not less than twenty years of pensionable local service, or

(iii) he or she has become incapable of performing his or her duties by reason of permanent infirmity of mind or body and has not less than ten years of pensionable local service;

(b) where the officer was removed from office for a cause other than misconduct or unfitness and has not less than ten years of pensionable local service;

(c) where the office of the officer was abolished and he or she has not less than ten years of pensionable local service;

(d) where the position of the officer was materially altered to his or her detriment by changes in its conditions made without reasonable cause and he or she resigned from office having not less than ten years of pensionable local service;

(e) where the officer has ceased to hold office on account of having attained the age-limit therefor and has not less than ten years of pensionable local service,

subject to the exclusion of any case, being a case such as is specified in paragraph (b) or (c), in which the officer was removed or resigned from office under section 24 of the Local Government Act, 1941 (No. 23 of 1941), or that section as amended by section 17 of the Local Government Act, 1955 (No. 9 of 1955), in circumstances such that subsection (2) of the said section 24 does not, by virtue of subsection (3) of that section, apply.

(3) (a) (i) Notwithstanding sub-article (1) and articles 18, 19 and 277 the grant of a lump sum, allowance or other gratuity to or in respect of a manager who ceases to hold office on or after the 1st day of December, 1991 shall be a function of the Minister and such lump sum, allowance or other gratuity granted by the Minister shall be paid by the local authority with which the manager was pensionable on the date he or she ceased to hold office.

(ii) Notwithstanding article 281, there shall be no right of appeal under that article against the amount of a lump sum, allowance or other gratuity granted to or in respect of a manager pursuant to paragraph (a) of this sub-article.

(b) In consequence of the provisions of paragraph (a)—

(i) section 8(1)(j) of the Cork City Management Act, 1929 (No. l of 1929) is hereby amended by the deletion of the words "and the granting of an allowance or gratuity to the Manager on his ceasing to be the Manager",

(ii) section 51(1)(j) of the Local Government (Dublin) Act, 1930 (No. 27 of 1930) is hereby amended by the deletion of the words "and the granting of an allowance or gratuity to the manager on his ceasing to be the manager",

(iii) section 12(1)(j) of the Limerick City Management Act, 1934 (No. 35 of 1934) is hereby amended by the deletion of the words "and the granting of an allowance or gratuity to the manager on his ceasing to be the manager",

(iv) section 11(1)(j) of the Waterford City Management Act, 1939 (No. 25 of 1939) is hereby amended by the deletion of the words "and the granting of an allowance or gratuity to the manager on his ceasing to be the manager", and

(v) paragraph 21 of the Second Schedule to the County Management Act, 1940 (No. 12 of 1940) is hereby deleted.

14 Determination of lump sum granted to pensionable officer.

14. (1) The amount of the lump sum to be granted under article 13 to a pensionable officer shall be equal to—

(a) one-thirtieth of his or her pensionable remuneration multiplied by the number of whole years in his or her service at the termination of office, any odd fraction of a whole year being disregarded, or

(b) one and one-half times his or her pensionable remuneration, whichever is the less.

(2) Where section 37(6) of the Act of 1948 applied in respect of a pensionable officer, in any application to him or her of sub-article (1), that sub-article shall be construed as if it provided that the lesser sum therein referred to should be increased by one-half per cent. of that sum multiplied by the number of whole years referred to in the said section 37(6).

15 Determination of allowance granted to pensionable officer.

15. The allowance to be granted under article 13 to a pensionable officer on his or her ceasing to hold office shall be—

(a) an allowance at the rate per annum of one-eightieth of his or her pensionable remuneration multiplied by the number of whole years in his or her service at the termination of office, any odd fraction of a whole year being disregarded, or

(b) an allowance at the rate per annum of one-half of his or her pensionable remuneration,

whichever is the less.

16 Reductions of lump sum and allowance of pensionable officer for unsatisfactory service.

16. (1) Where a local authority decide under article 13 that a pensionable officer shall be granted a reduced lump sum and allowance the following provisions shall apply:

(a) subject to the provisions of sub-article (2), as respects a person who ceased to hold office as a pensionable officer before the 10th day of January, 1984, the amount of the lump sum and the rate per annum of the allowance granted to him or her under article 13 shall be reduced below the amount and rate that would be appropriate therefor under articles 14 and 15 and to an extent not less than fifty per cent., and

(b) as respects a person who is a pensionable officer on or after the 10th day of January, 1984, either,

(i) the amount of the lump sum that would be appropriate under article 14 shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable and, in addition, where the amount of the loss of funds is greater than the amount of the lump sum, payment of the allowance that would be appropriate under article 15 shall be suspended until such time as the total loss is recovered by the local authority, or

(ii) the lump sum and allowance shall be reduced by such amount as the local authority in the special circumstances of the case consider proper.

(2) Where it is favourable to him or her, the provisions of sub-article (1)(b) shall be applied in relation to a pensionable officer who was granted a reduced lump sum and allowance under article 13 and who ceased to hold office before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of sub-article (1)(b)(i) are applied, from a date, not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of allowance under article 15.

17 Grant of short service gratuity to pensionable officer.

17. (1) Where a pensionable officer of a local authority having not less than one year and less than five years of pensionable local service ceases to hold office, the local authority shall, in any of the cases specified in sub-article (3), grant to him or her a gratuity of such amount, not exceeding one-twelfth of his or her pensionable remuneration, multiplied by the number of whole years in his or her pensionable local service, any odd fraction of a whole year being disregarded, as they consider proper.

(2) Where a pensionable officer of a local authority having not less than five years and less than ten years of pensionable local service ceases to hold office, the local authority shall, in any of the cases specified in sub-article (3), grant to him or her a gratuity of such amount, not exceeding his or her pensionable remuneration, as they consider proper.

(3) The cases referred to in sub-articles (1) and (2) are the following:

(a) where the officer has ceased to hold office on account of being incapable of performing his or her duties by reason of permanent infirmity of mind or body;

(b) where the officer was removed from office for a cause other than misconduct or unfitness;

(d) where the officer has resigned in a case in which his or her position was materially altered to his or her detriment by changes in its conditions made without reasonable cause,

18 Grant of gratuity in respect of deceased pensionable officer.

18. (1) Where a pensionable officer of a local authority dies in office having not less than one year and less than five years of pensionable local service the local authority shall grant to his or her legal personal representative a gratuity of such amount, not exceeding one-twelfth of his or her pensionable remuneration multiplied by the number of whole years in his or her pensionable local service, any odd fraction of a whole year being disregarded, as they consider proper.

(2) Where a pensionable officer of a local authority dies in office having not less than five years of pensionable local service the local authority shall grant to his or her legal personal representative a gratuity of an amount equal to—

(a) one-thirtieth of his or her pensionable remuneration multiplied by the number (subject to a maximum of forty-five) of whole years in his or her pensionable local service, any odd fraction of a whole year being disregarded, or

(b) his or her pensionable remuneration,

whichever is the greater.

(3) Notwithstanding the provisions of sub-articles (1) and (2), the gratuity may, as respects a pensionable officer of a local authority who dies in office on or after the 1st day of January, 1986 and who is married at the date of death, be granted at the discretion of the local authority to the widow or widower, as appropriate.

19 Grant of gratuity in respect of deceased grantee under article 13.

19. Where a person, who was a pensionable officer of a local authority and who was granted under article 13 a lump sum and allowance on ceasing to hold office, dies before the total of all the sums received by him or her on foot of the lump sum and allowance is equal to his or her pensionable remuneration, the local authority shall grant to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, a gratuity equal to the difference between the said total amount and the said pensionable remuneration.

20 Grant of gratuity to female pensionable officer on marriage.

20. Where a female pensionable officer of a local authority who has not less than five years of pensionable local service, having ceased to hold office by reason of her marriage or intended marriage, produces, before the expiration after such cesser of three months or such longer period as the local authority in the circumstances of the particular case consider reasonable, to the local authority a marriage certificate showing that she has been married, the following provisions shall have effect:

(a) if the local authority are of opinion that she has served in her office with diligence and fidelity and to their satisfaction, the local authority shall grant to her a gratuity of an amount equal to—

(i) one-twelfth of her pensionable remuneration multiplied by the number of whole years in her pensionable local service, any odd fraction of a whole year being disregarded, or

(ii) her pensionable remuneration,

whichever is the less;

(b) if the local authority, although not being of opinion that she has served in her office with diligence and fidelity and to their satisfaction, nevertheless decide that, in the special circumstances of the case, she should be granted a reduced gratuity, they shall grant to her a gratuity of an amount equal to the amount that would be appropriate under paragraph (a) reduced—

(i) as respects a person who ceased to hold office as a female pensionable officer before the 10th day of January, 1984, to such extent, not less than fifty per cent., as they consider proper, and

(ii) as respects a person who is a female pensionable officer on or after the 10th day of January, 1984, either—

(I) by the amount of any loss of funds to the local authority for which the person is culpable, or

(II) by such amount as the local authority in the special circumstances of the case consider proper.

21 Superannuation of certain managers.

21. (1) Where pursuant to section 47 of the Local Government Act, 1991 , a manager ceases to hold office before he or she has attained the age of sixty-five years and he or she is not re-appointed to such office or appointed to any other office of manager pursuant to the provisions of the Local Authorities (Officers and Employees) Act, 1926 (No. 39 of 1926), as extended by the provisions of the City and County Management (Amendment) Act, 1955 (No. 12 of 1955), or he or she does not otherwise become a registered officer of a local authority, the following provisions shall apply:

(a) there shall be added to his or her pensionable local service a period not exceeding—

(i) if his or her pensionable local service is twenty years or more — ten years, and

(ii) if his or her pensionable local service is less than twenty years and not less than ten years — half that pensionable local service, subject to the provisos—

(I) that a period shall not be added so as to make his or her service greater than forty years,

(II) that his or her pensionable local service, together with the additional period provided for in this paragraph, shall not exceed the pensionable local service which he or she would have had if he or she had continued to serve to the age of sixty-five years, and

(III) that the aggregate of any period added under article 11(5) and the additional period provided for in this paragraph shall not exceed ten years,

(b) article 11(5)(c) shall not apply;

(i) one-half of his or her annual rate of salary at the date of cesser of office, or

(ii) the aggregate of the payments of salary which would have been made to him or her if he or she had continued to serve to the age of sixty-five years,

whichever is the less, and

(d) there shall be granted to him or her a lump sum and allowance with effect from the date he or she ceases to hold office, determined in accordance with articles 14 and 15.

(2) Where a person to whom the provisions of sub-article (1) are applied subsequently becomes a registered officer of a local authority—

(a) the allowance granted to him or her shall cease to be paid with effect from the date he or she becomes such registered officer,

(b) on or prior to becoming such registered officer there shall be repayable by him or her to the relevant local authority the amount determined by the formula,

A x B , where—

A is the sum of the special severance gratuity granted to him or her under sub-article (1)(c) and the lump sum granted to him or her under sub-article (1)(d),

B is the pensionable remuneration which would have applied to him or her if he or she had ceased to hold office on the date he or she becomes such registered officer, and

C is the pensionable remuneration which applied to him or her on the date he or she ceased to hold office, and

22 Pensionable officers granted special leave without pay to take up appointments with institutions of the European Communities.

22. (1)Where a pensionable officer of a local authority is granted special leave without pay by the local authority, with the consent of a Minister of the Government, in order to take up after the 31st day of December, 1972, an appointment with an institution of the European Communities and such special leave ceases by reason of his or her return to a position in the local authority, he or she shall be entitled to reckon as service the period of service with such institution which was actual service reckonable for the purposes of the institution's pension scheme where—

(a) he or she is not awarded a pension, preserved pension, severance gratuity, compensation payment, or any equivalent benefit from the institution, and

(b) the institution makes an agreed payment to the local authority in respect of the service.

(2) Where a pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in paragraph (a) and leaves the employment of the institution before he or she attains sixty years of age, otherwise than because of dismissal or redundancy, and he or she does not return to a position in the local authority, the provisions of article 77 shall apply in his or her case, subject to the condition that his or her pensionable local service for the purposes of the said article 77 shall be his or her pensionable local service on his or her last day of such service with the local authority prior to taking up his or her appointment with the institution, and—

(a) he or she agrees to have the provisions of Chapter 3 of this Part applied to him or her in the same way as they would have applied to him or her if he or she had exercised the option provided for under article 85,

(b) he or she ceases to hold office in the local authority by reason of his or her resignation therefrom with effect from the date on which he or she ceased to hold employment with the institution, and

(3) Where a pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in paragraph (a) and he or she dies while in the service of the institution before his or her special leave without pay terminates the following provisions shall apply:

(a) an amount not greater than an amount equal to one-thirtieth of the equivalent at the date of death, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority prior to taking up his or her appointment with the institution multiplied by the number of whole years of his or her pensionable local service, or forty-five, whichever is the less, will be paid by the local authority to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, and

(b) article 18 will not apply in relation to him or her.

(4) Where a pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in paragraph (a) and the person is serving in the institution when he or she attains sixty years of age, the following provisions shall apply:

(a) the following benefits will be payable with effect from the date of his or her sixtieth birthday, or, in case his or her special leave without pay terminates after that date, the date of such termination, namely—

(i) an annual allowance of one-eightieth of the equivalent, on such date, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority prior to taking up his or her appointment with the institution multiplied by the number of whole years of his or her pensionable local service or forty, whichever is the less, and

(ii) a lump sum of one-thirtieth of the equivalent, on such date, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority prior to taking up his or her appointment with the institution multiplied by the number of whole years of his or her pensionable local service or forty-five, whichever is the less,

provided that the officer has ceased to hold office with the local authority by reason of his or her resignation therefrom with effect from the date on which he or she attains sixty years of age or in case his or her special leave without pay terminates after that date, the date of such termination,

(b) the said benefits shall be in lieu of any payments which apart from this sub-article might otherwise fall due to be paid to or in respect of him or her under this Chapter.

(5) (a) Where a pensionable officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and the local authority, after consultation with the Minister, are subsequently satisfied that, that appointment having been terminated, such termination is due to redundancy, and the person applies to return to his or her position in the local authority, the following provisions shall apply:

(i) he or she may, if the local authority, after consultation with the Minister, are satisfied that there are special reasons for so doing, and he or she ceases to hold office with the local authority by reason of his or her resignation therefrom, be deemed to have returned to his or her position in the local authority on the day following his or her last day of service with the institution and to have ceased to hold office with the local authority in the circumstances referred to in article 13(2)(c) on that day, and

(ii) if he or she is so deemed to have returned to his or her position in the local authority, the said day shall not constitute pensionable local service.

(b) In determining the amount of an annual allowance or a lump sum which may be granted to a person who by virtue of paragraph (a) is deemed to have returned to his or her position in the local authority on the day following his or her last day of service with the institution and to have ceased to hold office with the local authority in the circumstances referred to in article 13(2)(c) on that day, the local authority, with the consent of the Minister, shall be entitled to take account of any compensation received by the person by virtue of such termination of his or her appointment with the relevant institution.

(6) For the purposes of this article—

"the European Communities" means the European Community, the European Coal and Steel Community and the European Atomic Energy Community;

"an agreed payment" means a payment in respect of a period of actual service with an institution of the European Communities which is agreed with that institution by the local authority, with the consent of the Minister;

23 Contributions by pensionable officers.

23. (1) Subject to the following provisions of this article, a pensionable officer of a local authority shall contribute to such local authority for the purposes of articles 5 to 28 at the rate of five per cent. of—

(a) his or her annual rate of salary, and

(b) the annual value of his or her emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he or she had neither salary nor emoluments.

(2) (a) An officer or former officer of a local authority who, pursuant to sub-articles (5), (6) and (7) of article 9, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority, shall contribute to his or her employing local authority for the purposes of the said sub-articles (5), (6) and (7) at the rate of—

(i) two and one-half per cent. of the aggregate salary and value of his or her emoluments, if any, which he or she received for so much of such period or periods as occurred between the 1st day of April, 1948 and the 31st day of December, 1985, and

(ii) five per cent. of the aggregate salary and value of his or her emoluments, if any, which he or she received for so much of such period or periods as occurred on or after the 1st day of January, 1986,

together with, in each case where the contribution is not paid within three years of the date of notification to him or her by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest to accrue from the date of such notification to the date of payment of the contribution.

(b) Save where an agreement pursuant to article 280 applies, where contributions are received by a local authority under paragraph (a) and any amount so received is in respect of service under another local authority or local authorities the first-mentioned local authority shall transfer such amount to the local authority or local authorities under which the service occurred.

(3) The contribution to be made by a pensionable officer of a local authority under this article may be obtained by such local authority by means of periodical deductions from his or her salary and emoluments, but, if any such deduction proper to be made by a local authority from his or her salary and emoluments is not made, such local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or her or out of any lump sum, allowance or gratuity payable by them to, or in respect of, him or her.

(4) Where, under article 277, lump sums, allowances or gratuities granted by a local authority are paid by another local authority, the first-mentioned local authority shall from time to time (but not less frequently than once in each quarter) transfer to the other local authority—

(a) in case the first-mentioned local authority are a vocational education committee — one-half of all sums received by them in respect of the period beginning on the commencement of articles 5 to 28 and ending on the 31st day of December, 1989 by way of contribution under this article, or under article 9(1)(g)(ii), and

(b) in any other case — the whole of all such sums.

(5) (a) In the case of a person whose name is entered under article 5(5) by a mental hospital authority in the register, the reference to five per cent. in sub-article (1) shall, until the expiration of his or her continuous period of being an officer of a local authority beginning on the commencement of section 41 of the Act of 1961, be construed as a reference to three per cent.

(b) In the case of a person whose name is entered otherwise than under article 5(5) by a mental hospital authority in the register, as from the expiration of a continuous period of such person's being a mental hospital servant which began on the commencement of section 41 of the Act of 1961, and as from the commencement of which such person's name was entered under article 29(4), the reference to five per cent. in sub-article (1) shall, until the expiration of his or her continuous period of being an officer of a local authority beginning at the time as from which the mental hospital authority enter his or her name in the register, be construed as a reference to three per cent.

24 Return of contributions to pensionable officers.

24. (1) In articles 5 to 28 "the contributions" means, in relation to a pensionable officer, the aggregate amount of his or her contributions for superannuation in respect of service officers which is capable of being reckoned under this Scheme.

(2) Where a pensionable officer of a local authority who has less than one year of pensionable local service dies, the local authority shall return the contributions to his or her legal personal representative.

(3) Where a pensionable officer of a local authority who has less than ten years of pensionable local service ceases to hold office for any cause other than misconduct, does not accept any other position service in which is capable of being reckoned under this Scheme and is not granted a gratuity under article 17 or 20, the local authority shall return to him or her the contributions.

(4) Where a pensionable officer of a local authority having not less than ten years of pensionable local service ceases to hold office for any cause other than misconduct, does not accept any other position service in which is capable of being reckoned under this Scheme and is not entitled to a lump sum and allowance under article 13 or a marriage gratuity under article 20, the local authority shall return to him or her the contributions.

(5) (a) Where a pensionable officer of a local authority is removed from office for misconduct, other than in a case where he or she is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the date of such appointment or employment not being earlier than 1st day of January, 1968, the local authority shall have power at their discretion—

(i) in relation to a person who ceased to be a pensionable officer before the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing, and

(ii) in relation to a person who ceases to be a pensionable officer on or after the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing.

(b) Notwithstanding any other provision of this Scheme, there shall be no appeal as respects a decision of a local authority in respect of a case to which paragraph (a)(i) applies.

(6) A local authority shall with effect from the 1st day of November, 1979 return the contributions to a former officer of the local authority who ceased to hold office to take up a position, other than as an officer or servant of any other local authority, service in which is capable of being reckoned under this Scheme, where he or she subsequently ceases to hold such position for any cause other than misconduct and does not accept another position service in which is capable of being reckoned under this Scheme and, under the superannuation conditions then applicable to him or her, he or she is not granted a return of such contributions or any lump sum, allowance or gratuity or is not given the benefit of any preserved lump sum, allowance or gratuity.

(7) Where a local authority return the contributions or part thereof and the contributions includes a sum for contributions for superannuation made by the officer in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall recoup such sum to the local authority.

(8) Where a body service under which is capable of being reckoned under this Scheme return contributions made for superannuation in respect of service which is capable of being reckoned under this Scheme and the amount returned includes a sum for contributions held by any local authority, that local authority shall recoup such sum to the body.

(9) Section 780 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) shall apply in relation to a return of contributions made under this article.

25 Repayment of returned contributions (pensionable officer).

25. (1) Where, after the contributions have been returned under article 24 to a pensionable officer of a local authority on his or her ceasing to be a pensionable officer, or contributions have been returned on or after the 1st day of January, 1976 to an officer under section 10 of the Act of 1909 or to an officer under section 86 of the Act of 1945, he or she becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he or she (or such person's legal personal representative on his or her behalf) shall be entitled, before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable after the subsequent appointment, to repay to the local authority the amount so returned by them and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(2) Where, contributions having been returned under section 32 of the Act of 1948 by a local authority to a person, he or she becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he or she (or such person's legal personal representative on his or her behalf) shall be entitled, before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after becoming so employed, to repay to the local authority the amount so returned by them, and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(3) The foregoing provisions of this article shall apply in respect of a person who becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, subject to the provisos that—

(i) the person shall not be required to make the repayment within a specified period after the subsequent appointment, and

(ii) an additional sum shall be payable by him or her, calculated on a basis determined by the Minister, in respect of compound interest.

(4) Where—

(a) a pensionable officer of a local authority has any period of service (other than as an officer or servant of a local authority) that would, if he or she made the repayment provided for by this sub-article, be capable of being reckoned under this Scheme, and

(b) contributions in respect of the service have been returned to him or her,

he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay the amount so returned to the local authority before the expiration of such period as the local authority consider reasonable in the circumstances of the case and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(5) Where—

(a) a repayment has been made under this article to a local authority, and

(b) the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

(i) in case the first-mentioned local authority are a vocational education committee — one-half of the repayment in respect of the period beginning on the commencement of articles 5 to 28 and ending on the 31st day of December, 1989, and

(ii) in any other case— the whole of the repayment.

26 Exclusions from salary and emoluments.

26. (1) In articles 5 to 28 neither "salary" nor "emoluments" shall include any of the following:

(a) payments for overtime,

(b) travelling expenses,

(c) payments for acting as clerk to a local pensions committee under section 8 of the Old Age Pensions Act, 1908, or to a sub-committee appointed by any such committee,

(d) payments for acting as superintendent registrar of births, deaths and marriages or as registrar of marriages,

(e) payments for special work of a casual or temporary nature,

(f) (i) in respect of a pensionable officer who ceased to hold office on or before the 30th day of November, 1994, payments for filling a position temporarily unless the period for which the payments are made is a continuous period of two years or more or, in relation to an officer referred to clause (II), less than two years reckoned back from—

(I) where the officer is in receipt of the payments on the date of cesser of office, the said date, or

(II) where, on or after the 1st day of January, 1988, the officer is appointed to the position such officer filled temporarily, the date of such appointment,

subject to such conditions as may be specified by the Minister,

(ii) in respect of a pensionable officer of a local authority within the meaning of paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) who ceases to hold office on or after the 1st day of January, 1998, payments for filling a position temporarily unless the period for which the payments are made is a continuous period or substantially continuous period of one year or more or, in relation to an officer referred to clause (II), less than one year reckoned back from—

(I) where the officer is in receipt of the payments on the date of cesser of office, the said date, or

(II) where, on or after the 1st day of January, 1998, the officer is appointed to the position such officer filled temporarily, the date of such appointment,

subject to such conditions as may be specified by the Minister, including transitional provisions in respect of pensionable officers who cease to hold office during the period between the 1st day of January, 1998 and the 31st day of December, 2000,

(iii) in this paragraph, "substantially continuous period" means two or more periods during which a pensionable officer was serving in office which were interrupted by virtue of the officer's absence or absences due to sick leave,

(g) such perquisites in kind (or a monetary payment given in lieu of such perquisites) as may be specified by the Minister.

(2) A local authority may, subject to—

(a) such conditions as may be specified by the Minister, and

(b) the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993,

decide that payments of a specified kind, being a kind mentioned in paragraph (a) of sub-article (1), shall be for the purposes of articles 5 to 28 part of the salary of a particular officer, of officers of a particular class or of every officer, and thereupon, notwithstanding sub-article (1), "salary" shall in articles 5 to 28, include, as respects that officer, officers of that class or every officer (as may be appropriate) payments of that kind.

27 Calculation of pensionable remuneration of pensionable officer.

27. (1) A local authority shall from time to time determine the annual money value of every (if any) emolument, being any apartments, rations or other perquisites in kind, of a pensionable officer.

(2) The pensionable remuneration of a pensionable officer for the purposes of articles 5 to 28 shall be—

(a) in case he or she has been an officer of a local authority during the whole of the relevant period and his or her salary has during the relevant period and the period (if any) thereafter ending on cesser of office, not changed otherwise than in accordance with changes applicable generally to the class, description or grade of officers to which he or she belonged at the expiration of the relevant period — his or her annual rate of salary at the date of cesser of office together with the annual average of his or her emoluments (if any) in respect of the relevant period;

(b) in any other case — the annual average of his or her salary and emoluments (if any) during the relevant period.

(3) (a) Where a pensionable officer ceased to hold office or died in office during the period beginning on the 1st day of October, 1982, and ending on the 31st day of December, 1982, and his or her salary at the date of cesser of office was one which was affected by paragraph 1 of the Proposals, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate had payment of the third phase of the increase provided for in Clause 2 of the Public Service Pay Agreement not been postponed by the said paragraph 1 to the 1st day of January, 1983.

(b) Where a pensionable officer ceased to hold office or died in office and his or her salary at the date of cesser of office was one which was affected by paragraph 2 of the Proposals, or, had the Proposals been implemented on such date, his or her said salary would have been so affected, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate had the revision of the Public Service Pay Agreement by the said paragraph 2 not taken place.

(c) Where a pensionable officer ceased to hold office or died in office and his or her salary at the date of cesser of office was one which was affected by paragraph 3I of the Proposals, or, had the Proposals been implemented on such date, his or her said salary would have been so affected, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate if 40% of the increase provided for in the relevant settlement, finding or offer had been payable from the effective date set out in such settlement, finding or offer.

(d) In this sub-article—

"the Proposals" means the proposals for amendment of the Public Service Pay Agreement which were accepted by the Public Services Committee of the Irish Congress of Trade Unions on the 10th day of November, 1982;

"the Public Service Pay Agreement" means the agreement on pay in the public service made in December, 1981, between the Minister for the Public Service and the Public Services Committee of the Irish Congress of Trade Unions.

(4) Where the officer has been an officer for part only of the relevant period and, during the whole or part of the remainder of that period, he or she was a servant of a local authority, his or her wages as such servant shall, for the purposes of sub-article (2)(b), be regarded as salary.

(5) Notwithstanding any other provisions of this Chapter, in sub-article (2), "salary" and "emoluments" shall, in relation to any position not under a local authority service in which is capable of being reckoned under this Scheme, have the same meanings respectively as they have in the provisions relating to superannuation applicable to the position and, in addition, "salary" shall include remuneration of a servant in any such position.

(6) Sub-article (2)(b) shall not have the effect, in the case of an officer who has been promoted, of causing any allowance, lump sum or gratuity to be less than if he or she had not been promoted nor, in the case of an officer whose salary has changed during the relevant period by reason of his or her appointment to an office remunerated at a lower rate of salary than that which applied to his or her former office and who ceases to hold office on a date not earlier than the 1st day of June, 1976, of causing any allowance, lump sum or gratuity to be less than if determined by reference to his or her annual rate of salary at the date of cesser of office together with the annual average of his or her emoluments (if any) in respect of the relevant period.

(7) In this article "the relevant period" means—

(a) in case the period or the aggregate of periods which the officer is entitled to reckon as service under articles 5 to 28 is less than three years — such period or the aggregate of such periods, and

(b) in any other case — the period or the aggregate of the periods comprising the last three years of his or her service,

subject to the proviso that any period during which he or she shared a wholetime office with one other officer under an approved job-sharing scheme shall, for the purposes of this article only, be deemed to be a period during which he or she held such office in a wholetime capacity.

(8) (a) Notwithstanding the provisions of sub-article (2)(a), where a pensionable officer, between the 10th day of January, 1984 and the 31st day of March, 1997, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the salary for the class or grade of officers to which he or she belonged at the date of cesser of office is increased as a result of a general salary increase affecting all classes and grades of officers, then, the salary of such officer shall, subject to the determination of the Minister as respects any cesser arising before the 6th day of September, 1993, for the purposes of article 14 only, be deemed to be the salary which would have been appropriate had such increase in salary been applicable on the date the officer ceased to hold office, provided that the officer is alive on the date the salary increase becomes effective.

(b) Notwithstanding the provisions of sub-article (2)(a), where a pensionable officer on or after the 1st day of April, 1997, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the salary for the class or grade of officers to which he or she belonged at the date of cesser of office is increased as a result of a general salary increase affecting all classes and grades of officers, then, the lump sum determined under article 14 may be adjusted to take account of the salary which would have applied on the date of such general salary increase, provided that the officer is alive on the date the salary increase becomes effective.

(9) Where the terms of an agreement on pay in the public service made with the consent of a Minister of the Government and of the Minister for Finance specify that the pensionable remuneration of a pensionable officer for the purposes of determining a lump sum under article 14, a lump sum under article 14 together with an allowance under article 15, a short service gratuity under article 17, a death gratuity under article 18 or a marriage gratuity under article 20 shall be calculated otherwise than in accordance with the foregoing provisions of this article, such pensionable remuneration shall be calculated having regard to the terms of such agreement.

(10) For the purposes of sub-article (2), the words "salary" and "emoluments" shall, as respects an officer who is sharing a wholetime office with one other officer under an approved job-sharing scheme, mean, as respects any period during which he or she is so sharing a wholetime office, his or her "salary" and "emoluments", respectively, as increased by one hundred per cent.

28 Transitional provisions for articles 5 to 28.

28. (1) There shall be entered in the register, as from the commencement the commencement of articles 5 to 28—

(a) the name of every person whose name stood entered in the former register immediately before the commencement of articles 5 to 28, and

(b) the name of every person whose name would have stood entered in the former register immediately before the commencement of articles 5 to 28 if he or she had made the application provided for by section 37(1) of the Act of 1948.

(2) For the purposes of sub-article (1)(b), section 37(1) of the Act of 1948 shall be regarded as having been enacted without the restriction as to not having reached the age of fifty-five years or the age of sixty years.

(3) It shall be the duty of a local authority to complete the entries in the register under this article (apart from entries made as a result of appeals under sub-article (12)) within six months after the commencement of articles 5 to 28.

(4) Where a person registered under this article by the Right Honourable the Lord Mayor, Aldermen and Burgesses of Dublin had any period of service as an officer or servant of Irish Enterprises Ltd., or any of its predecessors, he or she shall be entitled to reckon that period as service.

(5) Where, as respects a person whose name is entered under sub-article (1)(a) the following conditions are complied with:

(a) immediately before he or she became an established officer within the meaning of the Act of 1948, he or she held a position in the civil service of the Government, and

(b) immediately before he or she commenced to hold that position, he or she had a period of service for the purposes of Part IV of the Act of 1925,

such person may reckon as service the period referred to in paragraph (b).

(6) No contribution under article 23 shall be required during a continuous period of service beginning on the commencement of articles 5 to 28 from a person whose name is entered under this article if, immediately before the commencement of articles 5 to 28, his or her name did not stand entered in the former register or, if it did stand so entered, he or she was not then a person liable to make contributions under the Act of 1948.

(7) (a) No contribution under article 23 shall be required, during a period of continuous service beginning on the commencement of articles 5 to 28 from a person whose name is entered under this article, being a person referred to in sub-article (1)(a) if, immediately before his or her name was entered in the former register, section 63(5) of the Act of 1948 applied to him or her or section 63(5) of the Act of 1948 would have applied to him or her in case he or she had made an application under subsection (1) or (2) of that section or if, immediately before his or her name was entered in the former register, he or she was a servant and article 47(5) would apply to him or her but for his or her name having been so entered.

(b) For the purposes of paragraph (a), subsections (1) and (2) of section 63 of the Act of 1948 shall each be regarded as having been enacted without the restriction as to not having reached the age of fifty-five years or the age of sixty years.

(8) No contribution under article 23 shall be required, during a continuous period of service after becoming a pensionable officer, from a person who, immediately before he or she became a pensionable officer, was a person to whom sub-article (5) or (8) of article 47 applied.

(9) (a) A person whose name is entered under this article in a case in which there is not an appeal under sub-article (12), being a person whose continuous permanent service as an officer of a local authority ending on the commencement of articles 5 to 28 began before the 1st day of April, 1948, may, within twelve months after such commencement, give notice in writing to the local authority that the provisions specified in sub-article (10) are to apply in his or her case, and the said provisions shall thereupon so apply.

(b) A person whose name is entered under this article in a case in which there is an appeal under sub-article (12), being a person whose continuous permanent service as an officer of a local authority ending on the commencement of articles 5 to 28 began before the 1st day of April, 1948, may, within six months after the determination of the appeal has been notified to him or her, give notice in writing to the local authority that the provisions specified in sub-article (10) are to apply in his or her case, and the said provisions shall thereupon so apply.

(10) The provisions referred to in sub-article (9) are the following:

(a) a lump sum shall not be granted pursuant to article 13,

(b) in article 15 "one-sixtieth" shall be substituted for "one-eightieth" and "two-thirds" shall be substituted for "one-half",

(d) in article 17, "one-sixth" shall be substituted for "one-twelfth" in sub-article (1) and "one and one-half times" shall be inserted in sub-article (2) before "his pensionable remuneration",

(e) articles 18 and 19 shall not have effect.

(11) Where the name of a person is entered under this article and the appointment to the office held by him or her when the entry is made was not, at the time thereof, declared to be an appointment in a permanent capacity, the said appointment shall be regarded for the purposes of articles 5 to 28 as having been then so declared.

(12) (a) A person aggrieved by the refusal or failure by a local authority to enter under this article his or her name in the register may, within twelve months after the commencement of articles 5 to 28, appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct the name to be entered in the register as from the commencement of articles 5 to 28 and, in the latter case, the local authority shall enter the name in the register as from such commencement.

(b) A person aggrieved by the entry by a local authority under this article of his or her name in the register may, within twelve months after the commencement of articles 5 to 28, appeal against the entry to the appropriate Minister and that Minister may either refuse the appeal or direct the deletion of the entry in the register and, in the latter case, the local authority shall delete the entry in the register as from such commencement.

(13) In this article "the former register" means such register as was maintained before the commencement of articles 5 to 28 by the local authority under section 8 of the Act of 1948.

Pensionable Servants

29 Register of pensionable servants.

29. (1) A local authority shall maintain a register to be known as the register of pensionable servants (in articles 29 to 47 referred to as the register).

(2) Where, as respects a person who is not a pensionable servant of a local authority, on the expiration of any local financial year (including the local financial year ending on the commencement of articles 29 to 47 in relation to that local authority) he or she is not an "eligible employee" and he or she has had in that local financial year—

(a) subject to paragraph (b), two hundred or more service days in relation to that local authority or to that local authority and any other local authority or local authorities, or being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(a) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ),

(b) in relation to the local financial year ending on the 31st day of December, 1977, one hundred and thirty or more service days in relation to that local authority or to that local authority and any other local authority or local authorities,

that local authority shall enter his or her name in the register unless, within one month after the expiration of that local financial year, he or she gives notice in writing to that local authority that his or her name is not to be so entered.

(3) Where a person who becomes a servant of a local authority was, immediately before becoming such servant, a pensionable officer of that or another local authority, a pensionable servant of another local authority or the holder of a position not under a local authority service in which is capable of being reckoned under this Scheme, the first-mentioned local authority shall enter his or her name in the register.

(4) (a) Where a servant of a mental hospital authority was, immediately before the commencement of section 41 of the Act of 1961, contributing under section 85 of the Act of 1945 or section 9 of the Act of 1909, the authority shall enter his or her name in the register as from such commencement.

(c) Where a person is aggrieved by the refusal of or failure by a mental hospital authority to enter consequent upon this sub-article his or her name in the register, such person may, within twelve months after the commencement of section 41 of the Act of 1961, appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct his or her name to be entered in the register as from such commencement and, in the latter case, the authority shall enter the name in the register as from such commencement.

(d) Where a servant of a mental hospital authority was, immediately before the commencement of section 41 of the Act of 1961, contributing to the authority under section 85 of the Act of 1945 or section 9 of the Act of 1909, such servant may, within twelve months after such commencement, signify in writing to the authority that he or she opts that paragraph (a) is not to apply in relation to him or her, and thereupon

(i) paragraph (a) shall be deemed never to have applied in relation to him or her, and

(ii) if at any time after such commencement sub-article (2) would, apart from this subparagraph, apply in relation to him or her, that sub-article shall not apply if the relevant expiration of a local financial year is in the period of his or her continuous service as a mental hospital servant beginning on such commencement.

(e) Where a person whose name is entered under this sub-article by a mental hospital authority in the register was, immediately before the commencement of section 41 of the Act of 1961, contributing under section 9 of the Act of 1909, and was for the purposes of that Act a servant of the first class, the provisions of sections 77, 78 and 79 of the Act of 1945 shall, notwithstanding section 64(2)(a) of that Act, apply to him or her and, for this purpose, his or her name shall be deemed to be entered in the register maintained under section 65 of that Act.

(f) Where a person whose name is entered under this sub-article by a mental hospital authority in the register was, immediately before the commencement of section 41 of the Act of 1961, subject, by virtue of section 64 of the Act of 1945, to the Act of 1909, he or she shall, as from such commencement, cease to be subject to that Act.

(g) Where the name of a person, other than a person to whom paragraph (f) applies, is entered by a mental hospital authority in the register and either—

(i) the entry is under this sub-article, or

(ii) the entry being made otherwise than under this sub-article, it is made as from the expiration of a continuous period of such person's being a mental hospital officer which began on the commencement of section 41 of the Act of 1961, and as from the commencement of which such person's name was entered under article 5(5),

the following provisions shall have effect:

(I) none of the following sections, that is to say, sections 66, 67, 68, 69, 70, 71, 72, 76, 85 and 86 of the Act of 1945 shall apply to him or her,

(II) sections 63(2), 77, 78 and 79 of the said Act shall not apply to him or her save during his or her continuous period of being a mental hospital servant beginning at the time as from which the mental hospital authority enter his or her name in the register.

(5) (a) A local authority which on the expiration of the local financial year beginning on the 1st day of April, 1970 and ending on the 31st day of March 1971, or any subsequent local financial year, enters the name of a person in the register pursuant to sub-article (2) — not being the name of a person who gave notice in a previous local financial year to the local authority or to any other local authority that his or her name was not to be entered in or was to be removed from the register in accordance with sub-article (2) or article 30(1)(b) — shall enter the name of such person in the register, from the commencement to the expiration of the local financial year in which he or she had the requisite number of service days to qualify him or her to have his or her name entered under the said sub-article (2), unless within one month after the expiration of such local financial year he or she gives notice in writing to the local authority that his or her name is not to be so entered.

(b) Where a local authority, on the expiration of the local financial year beginning on the 1st day of April, 1970 and ending on the 31st day of March, 1971, or any subsequent local financial year, enters the name of a person in the register pursuant to sub-article (2), not being a person to whom paragraph (a) applies, his or her name shall be deemed to have been in the register of the local authority with which he or she first qualified to have his or her name entered pursuant to sub-article (2), for the duration of the first local financial year in which he or she had the requisite number of service days to so qualify him or her, unless within one month of being notified that he or she may do so by the local authority he or she gives notice in writing to them that his or her name is not to be so entered.

(c) Where a local authority enters the name of a person in the register or deems the name of a person to have been entered in the register for the duration of a local financial year pursuant to paragraph (a) or (b) and for part of such local financial year the person was a servant of any other local authority or local authorities the name of such person shall be deemed to have been in the register of such other local authority or local authorities during such local financial year.

(6) Where the name of a person who is a pensionable servant of a local authority on or after the 22nd day of March, 1971 was entered in the register of a local authority in accordance with sub-article (2) on the expiration of the local financial year beginning on the 1st day of April, 1969 and ending on the 31st day of March, 1970, or any preceding local financial year, the provisions of sub-article (5) shall apply to him or her as respects the entry of his or her name or the deeming of his or her name to have been entered in the register maintained by a local authority from the commencement to the expiration of the first local financial year in which he or she had the requisite number of service days to qualify him or her to have his or her name entered under sub-article (2) unless, within one month of being notified by the local authority of the amount of his or her liability for contributions as provided for in article 42(2)(b), he or she gives notice to the local authority in writing that his or her name is not to be so entered or deemed to be so entered.

(7) A local authority shall keep at their principal office the register open at all reasonable times for inspection by their servants and by either—

(a) in the case of the corporation of a borough, the members of the council of the borough, or

(b) in any other case, the members of the local authority.

(8) The provisions of sub-article (6) may be applied in the case of a pensionable servant of a local authority who ceased to hold employment before the 22nd day of March, 1971 where its application would be of benefit to him or her in determining, with effect from the 1st day of January, 1968, or from the date of commencement of payment of the allowance, if later, the amount of any allowance payable to him or her under article 36.

30 Removal from the register of person ceasing to be servant, etc.

30. (1) A local authority shall remove from the register the name of a person—

(a) who ceases to be a servant of the local authority, or

(b) who gives notice in writing to the local authority that his or her name is to be removed from the register—

(i) during any month of April up to and including the month of April, 1974, or

(ii) during any month of January as on and from the month of January, 1975.

(2) Notwithstanding sub-article (1), where it is the practice of a local authority to take from time to time any particular person into their employment as a servant after a period during which he or she is not so employed—

(a) the local authority shall not remove the name of such person from the register on any particular occasion when he or she ceases to be so employed unless they have decided not to so employ him or her again or he or she dies and, so long as his or her name remains in the register on account of this paragraph, he or she shall for the purposes of articles 35, 38, 39, 41 and sub-articles (4) and (5) of article 43 be regarded as not having ceased to be so employed,

(b) where, during any particular period when such person is not so employed by the local authority, they decide not to so employ him or her again or he or she dies they shall remove his or her name from the register and, for the purposes of articles 35, 38, 39, 41 and sub-articles (4) and (5) of article 43, he or she shall be regarded as having then ceased to hold employment.

(3) The removal of a name from the register may be effected by a note on the register indicating that the name has been removed and the date of the removal and the reinstatement of a name in the register may be effected by a note on the register indicating that the name has been reinstated and the date of the reinstatement.

31 Notification local authority of cesser of employment under another local authority.

31. Where a pensionable servant of a local authority ceases to hold any employment under them, they shall so inform any other local authority under whom such servant holds any employment or office.

32 General limitations on service to be reckoned by pensionable servant.

32. (1) A provision of articles 29 to 47 entitling a pensionable servant to reckon as service any period shall be subject to the overriding qualification that he or she shall not be entitled so to reckon a particular period more than once nor shall he or she be entitled so to reckon any of the following:

(a) any period in respect of which he or she has already received a lump sum, an allowance or a gratuity under this Scheme or any other scheme relating to superannuation or under any Act relating to superannuation service for the purposes of which is capable of being reckoned under this Scheme, unless, in the case of a gratuity, having been entitled to repay such gratuity, he or she has done so,

(b) any period in respect of which any contributions for superannuation have been returned to him or her, unless, having been entitled to repay such contributions, he or she has done so,

(c) any period before a date on which he or she was discharged or removed from his or her position for misconduct or unfitness save—

(ii) as respects a person who is a pensionable servant on or after the 10th day of January, 1984, where he or she is either immediately or at a later date appointed to or employed in a position service in which is capable of being reckoned under this Scheme, and the local authority from whose service he or she was discharged or removed is satisfied that the service which he or she gave prior to such discharge or removal should be allowed to reckon,

(d) any period of employment under a local authority during a local financial year during which he or she had not two hundred or more service days or being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(b) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ) unless—

(i) in the case of a person who is a pensionable servant of a local authority on or after the 22nd day of March, 1971, the period occurs in the local financial year in which he or she had his or her last service day, or

(ii) in the case of a person who ceased to be a pensionable servant of a local authority before the 22nd day of March, 1971, the period occurs in the local financial year in which he or she had his or her last service day and the reckoning of such period is of benefit to him or her for the purpose of determining the amount of an allowance, with effect from the 1st day of January, 1968, or the date of commencement of payment of the allowance, if later, under articles 35 and 36.

(2) The provisions of sub-article (1)(c)(ii) shall be applied as respects a pensionable servant who ceased to hold employment before the 10th day of January, 1984, for the purpose of determining with effect from the said 10th day of January, the amount of an allowance pursuant to articles 35 and 36, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter.

33 Reckoning service of pensionable servant.

33. (1) A pensionable servant of a local authority shall be entitled to reckon as service any of the following:

(a) service as a pensionable servant of the local authority or of any other local authority,

(b) service as a pensionable officer of the local authority or of any other local authority subject to the proviso that any period during which he or she shared a wholetime office under an approved job-sharing scheme shall be reckoned as one-half of that period,

(d) service in a pensionable position under a harbour authority,

(e) (i) service which is reckonable for the purposes of the Superannuation Acts, being service continuous with subsequent service as a pensionable servant or pensionable officer of the local authority or any other local authority or with subsequent service in a position in which service for the purposes of those Acts is reckonable,

(ii) as respects a person who is a pensionable servant on or after the 1st day of November, 1977, service which is reckonable for the purposes of the Superannuation Acts, being service which is succeeded, either immediately or at a later date, by service as a pensionable servant or pensionable officer of the local authority or any other local authority,

(g) service with the Defence Forces as respects which and to the extent to which the Minister, after consultation with the Minister for Defence, considers that it would have been service as a servant of a local authority but for its being service with the Defence Forces,

(h) as respects a person who is a pensionable servant on or after the 1st day of January, 1970, not more than two years' emergency military service, not being service referred to in paragraph (g), where for such period the person—

(i) held commissioned rank in the Defence Forces, or

(ii) was serving as a soldier in the Defence Forces, or

(iii) being an officer of the Reserve or a man of the Reserve was called out on permanent service in pursuance of section 221 of the Defence Forces (Temporary Provisions) Act, 1923 ,

subject to the proviso that a person shall not be entitled to reckon such service where he or she—

(I) having been appointed to commissioned rank in the Defence Forces, was—

(A) dismissed with ignominy from the Defence Forces, or

(B) dismissed from the Defence Forces by sentence of a court-martial, or

(II) having been serving as a soldier in the Defence Forces, was—

(A) discharged from the Defence Forces by sentence of a court-martial, or

(B) discharged from the Defence Forces for any of the following reasons, namely, misconduct, wilfully making a false statement on attestation or conviction by the civil power, or

(C) dismissed from the Defence Forces under the Emergency Powers (No. 362) Order, 1945, or under section 13 of the Defence Forces (Temporary Provisions) Act, 1946, or

(2) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable servant" shall be deemed to include—

(i) service (being service which, apart from this sub-article, would not be service as a pensionable servant) as a servant of a local authority which is service that the servant would have been entitled to reckon for superannuation purposes if he or she had continued to be such servant,

(ii) any period of employment, being before the commencement of articles 29 to 47 in relation to the local authority and not being any period which he or she is entitled to reckon under sub-article (8), under that or any other local authority during a local financial year in which he or she had two hundred or more service days or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(c) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ), and

(iii) any period of employment under that or any other local authority in the local financial year from the commencement of which his or her name was entered in the register of a local authority or was deemed to have been in the register of that local authority or of any other local authority pursuant to sub-article (5), (6) or (8) of article 29.

(3) (a) For the purposes of paragraph (a) of sub-article (1) and that paragraph as extended by sub-article (2) (but not for the purposes of that paragraph as extended by sub-article (8) as respects that extension), a person shall be deemed to have service on service days only (disregarding, where the service days in a particular local financial year exceed—

(i) in relation to the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974 — such number of service days as is specified in paragraph 19(d) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ), and

(ii) in relation to any other local financial year—three hundred,

the excess service days) and the aggregate of those days shall be expressed in terms of years by dividing such aggregate by three hundred.

(b) Notwithstanding the provisions of paragraph (a), the aggregate of days to be expressed in terms of years by dividing by three hundred shall be reduced by one-half before such division for any period during which the servant shared wholetime employment with another servant under an approved job-sharing scheme.

(4) Where, as respects a pensionable servant,—

(b) the period specified in paragraph (a) was immediately succeeded by a period of service in a position service in which is, apart from sub-article (9), capable of being reckoned under this Scheme,

such person shall as respects the period specified in paragraph (a) be entitled to reckon it as service.

(5) (a) Where as respects a person who is a pensionable servant on or after the 1st day of January, 1968 he or she had a period of service for the purposes of Part IV of the Act of 1925 or for the purposes of such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, such person shall be entitled to reckon such period as service.

(b) The provisions of paragraph (a) shall be applied for the purpose of determining, with effect from the 1st day of January, 1968, the amount of an allowance pursuant to articles 35 and 36 in relation to a pensionable servant who ceased to hold employment on or before the 31st day of December, 1967, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter.

(6) (a) Where a person is a pensionable servant on or after the 1st day of January, 1968 he or she shall be entitled to reckon as service—

(i) a continuous or substantially continuous period of wholetime service as a temporary officer of a local authority,

(ii) a period of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years,

(iii) a period of service which is partly of the kind referred to at (i) and partly of the kind referred to at (ii) where such parts are immediately continuous with each other,

(iv) a period of service which is of the kind referred to at (i), (ii) or (iii) immediately followed by a period of service as a servant of a local authority,

where such periods were immediately succeeded by a period of service in a position service in which is capable of being reckoned under this Scheme.

(b) The provisions of paragraph (a) shall be applied for the purpose of determining, with effect from the 1st day of January, 1968, the amount of an allowance under articles 35 and 36 in relation to a pensionable servant who ceased to hold employment on or before the 31st day of December, 1967, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter.

— part-time or wholetime established or unestablished service in the civil service rendered after attaining the age of sixteen years,

— as a wholetime servant of a local authority,

— with a body or bodies which are approved by the Minister either for the purposes of sub-article (1)(f) or article 9(1)(f),

— with the Defence Forces,

— as a superintendent or assistant superintendent registrar of births, deaths and marriages or as a registrar of marriages,

— such other service as the Minister may specify,

subject to the proviso that any period shall not be reckonable which occurred before a break of service, or a number of such breaks, the duration of which was in the whole or in the aggregate—

(i) in case the servant ceased to hold employment before the 16th day of February, 1973, more than three hundred and sixty-five days, and

(ii) in case the servant ceased to hold employment between the 16th day of February, 1973 and the 31st day of May, 1974, more than three years.

(7) (a) Where a person is a pensionable servant on a date on or after the 1st day of June, 1974, he or she shall be entitled to reckon as service—

(i) periods of wholetime service as a temporary officer of a local authority, and

(ii) periods of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years,

being service which is not reckonable as service under sub-article (6) where such periods were succeeded, whether immediately or not, by service in a position service in which is capable of being reckoned under this Scheme.

(b) The provisions of paragraph (a) shall be applied for the purpose of determining with effect from the 1st day of June, 1974, the amount of an allowance pursuant to articles 35 and 36 in relation to a pensionable servant who ceased to hold employment on or before the 31st day of May, 1974, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter.

(8) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable servant" shall be deemed to include any period of service as a servant under the local authority or any other local authority which the servant was entitled to reckon for superannuation purposes under any Act passed before the Act of 1948 and relating to superannuation which applied to him or her (including, notwithstanding article 32(1)(d), any such period during a local financial year during which he or she had not two hundred or more service days).

(9) In paragraphs (b) and (e) of sub-article (1) "service as a pensionable officer" shall be deemed to include service—

(a) which, at any time before the commencement of articles 29 to 47 the officer was entitled to reckon under Part II of the Act of 1948 (for this purpose section 13(1) of the Act of 1948 being regarded as having been enacted without paragraph (b)),

(b) which the officer would, at any time before the commencement of articles 29 to 47 have been entitled to reckon under Part II of the Act of 1948 if section 18 of that Act had been enacted with paragraph (b) omitted therefrom,

(c) which, immediately before the commencement of articles 29 to 47 he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her,

(d) as respects a person who is a pensionable servant on or after the 1st day of January, 1968, which, at any time before the commencement of articles 29 to 47 he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, not being service which he or she is entitled to reckon under paragraph (c), or

(e) as respects a pensionable servant who ceased to hold employment on or before the 31st day of December, 1967, which, at any time before the commencement of articles 29 to 47, he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her, not being service which he or she is entitled to reckon under paragraph (c), for the purpose of determining with effect from the 1st day of January, 1968 the amount of an allowance pursuant to articles 35 and 36, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter.

(10) Where the records of the service before the 1st day of April, 1948, of a pensionable servant are incomplete, the local authority may, if they so think fit, take as his or her period of service a period determined on the assumption that his or her service record as respects the period covered by records and his or her service as respects the period not covered by records are similar.

(11) (a) The provisions of sub-article (1)(h) shall be applied for the purpose of determining with effect from the 1st day of January, 1970 the amount of an allowance pursuant to articles 35 and 36 in relation to a pensionable servant who ceased to hold employment on or before the 31st day of December, 1969, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter.

(b) For the purposes of sub-article (1)(h)—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923;

"emergency military service" means any period during which a person described in sub-article (1)(h) was a member (whether as an officer or a soldier) of the Defence Forces and which—

(i) falls within the period beginning on the 2nd day of September, 1939, and ending on the 31st day of October, 1946,

(ii) is not a period in respect of which the person was not entitled to Army pay or, being an officer of the Reserve or a man of the Reserve, was not on permanent service;

"the Reserve" has the meaning assigned to it by section 3 of the Act of 1923.

(12) Notwithstanding the provisions of section 63(5) of the Act of 1945, a pensionable servant to whom the provisions of that section apply may elect to have the provisions of sub-article (6)(a) or (7)(a) applied to him or her in lieu of the provisions of the said section 63(5).

34 Pensionable local service of pensionable servant.

34. (1) For the purposes of this Chapter, the pensionable local service of a pensionable servant at any time shall, subject to sub-article (3)(b), be the number of whole years in the period or in the aggregate of the periods which under articles 29 to 47 he or she is entitled to reckon as service, any odd fraction of a whole year being disregarded.

(2) Notwithstanding sub-article (1) and subject to sub-article (3)(a), where the period or the aggregate of the periods which under articles 29 to 47 a pensionable servant who is a fire brigade servant or whose name is entered in a register maintained under section 65 of the Act of 1945 is entitled to reckon as service is more than twenty and one-half years, then, for the purposes of articles 29 to 47, the pensionable local service of such servant shall be that period or aggregate together with the excess of that period or aggregate over twenty years, any odd fraction of a whole year being disregarded.

(3) (a) Where a pensionable servant of a local authority who becomes a fire brigade servant or whose name is entered in a register maintained under section 65 of the Act of 1945, on or after the 1st day of January, 1986, had a period or periods of service other than as a fire brigade servant or as a servant whose name was entered in the said register maintained under section 65 of the Act of 1945, or in a position in respect of which he or she was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he or she is entitled to reckon as service under articles 29 to 47, then for the purposes of articles 29 to 47, such service shall either—

(i) be reduced by one-quarter before the provisions of sub-article (2) are applied to him or her, or

(ii) be reckoned at its actual length, in which case the provisions of sub-article (2) shall not apply,

whichever is the more favourable to him or her.

(b) Where a pensionable servant of a local authority, not being a fire brigade servant or a servant whose name is entered in a register maintained under section 65 of the Act of 1945, had a period or periods of service which he or she is entitled to reckon as service under articles 29 to 47 during which he or she was a fire brigade servant or his or her name was entered in a register maintained under section 65 of the Act of 1945, or he or she was otherwise eligible for enhanced credit corresponding to the enhanced credit being provided by sub-article (2), such service shall, where the last such period ended on or after the 1st day of January, 1986, be increased by one-third for the purposes of sub-article (1).

35 Grant of allowance to pensionable servant on his or her ceasing to hold employment.

35. (1) Where—

(a) a pensionable servant of a local authority ceases to hold employment and is notemployed in another position service in which is capable of being reckoned under this Scheme, and

(b) the local authority either are of opinion that he or she has served in such employment with diligence and fidelity and to their satisfaction or, not being of that opinion, they nevertheless decide that, in the special circumstances of the case, he or she should be granted a reduced allowance,

the local authority shall grant him or her an allowance in any of the cases specified in sub-article (2).

(2) The cases referred to in sub-article (1) are the following:

(a) where the servant has ceased to hold employment otherwise than by being discharged for misconduct or unfitness and—

(i) he or she has attained the age of sixty years and has not less than twenty years of pensionable local service,

(ii) he or she is a fire brigade servant or his or her name is entered in a register maintained under section 65 of the Act of 1945, has attained the age of fifty-five years and has not less than twenty years of pensionable local service, or

(iii) he or she has become incapable of performing his or her duties by reason of permanent infirmity of mind or body and has not less than ten years of pensionable local service;

(b) where the servant has ceased to hold employment on account of having attained the age-limit therefor and has not less than ten years of pensionable local service.

36 Determination of allowance granted to pensionable servant.

36. The allowance to be granted to a pensionable servant under article 35 on his or her ceasing to hold employment shall be either—

(a) an allowance at the rate per week of one-sixtieth of his or her pensionable remuneration multiplied by the number of the years of his or her pensionable local service, or

(b) an allowance at the rate per week of two-thirds of his or her pensionable remuneration,

whichever is the less.

37 Reduction of allowance of pensionable servant for unsatisfactory service.

37. (1) Where a local authority decide under article 35 that a pensionable servant shall be granted a reduced allowance the following provisions shall apply:

(a) subject to the provisions of sub-article (2), as respects a person who ceased to hold employment as a pensionable servant before the 10th day of January, 1984, the amount of the allowance granted to him or her under article 35 shall be reduced below the amount that would be appropriate therefor under article 36 and to an extent not less than fifty per cent., and

(b) as respects a person who is a pensionable servant on or after the 10th day of January, 1984, either—

(i) the amount of the allowance that would be appropriate under article 36 shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable or payment of the allowance shall be suspended until such time as the total loss is recovered by the local authority, or

(ii) the allowance shall be reduced by such amount as the local authority in the special circumstances of the case consider proper.

(2) Where it is favourable to him or her, the provisions of sub-article (1)(b) shall be applied in relation to a pensionable servant who was granted a reduced allowance under article 35 and who ceased to hold employment before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of sub-article (1)(b)(i) are applied, from a date not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of allowance under article 36.

38 Grant of short service gratuity to pensionable servant.

38. (1) Where a pensionable servant of a local authority having not less than one year and less than five years of pensionable local service ceases to hold employment on account of being incapable of performing his or her duties by reason of permanent infirmity of mind or body, the local authority shall grant to him or her a gratuity of such amount, not exceeding his or her pensionable remuneration multiplied by four and one-third multiplied by the number of the years of his or her pensionable local service, as they consider proper.

(2) Where a pensionable servant of a local authority having not less than five years and less than ten years of pensionable local service ceases to hold employment on account of being incapable of performing his or her duties by reason of permanent infirmity of mind or body, the local authority shall grant to him or her a gratuity of such amount, not exceeding his or her pensionable remuneration multiplied by fifty-two, as they consider proper.

39 Grant of gratuity in respect of deceased pensionable servant.

39. (1) Where a pensionable servant of a local authority dies in employment having not less than one year and less than five years of pensionable local service, the local authority shall grant to his or her legal personal representative a gratuity of such amount, not exceeding his or her pensionable remuneration multiplied by four and one-third multiplied by the number of the years of his or her pensionable local service, as they consider proper.

(2) Where a pensionable servant of a local authority dies in employment having not less than five years of pensionable local service, the local authority shall grant to his or her legal personal representative a gratuity of an amount equal to his or her pensionable remuneration multiplied by fifty-two.

(3) Notwithstanding the provisions of sub-articles (1) and (2), the gratuity may, as respects a pensionable servant of a local authority who dies in employment on or after the 1st day of January, 1986 and who is married at the date of death, be granted at the discretion of the local authority to the widow or widower, as appropriate.

40 Grant of gratuity in respect of deceased grantee under article 35.

40. Where a person, who was a pensionable servant of a local authority and who was granted under article 35 an allowance on ceasing to hold employment, dies before the total of all the sums received by him or her on foot of the allowance is equal to his or her pensionable remuneration multiplied by fifty-two, the local authority shall grant to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, a gratuity equal to the difference between the said total amount and the said pensionable remuneration multiplied by fifty-two.

41 Grant of gratuity to female pensionable servant on marriage.

41. Where a female pensionable servant of a local authority who has not less than five years of pensionable local service, having ceased to hold employment by reason of her marriage or intended marriage, produces, before the expiration after such cesser of three months or such longer period as the local authority in the circumstances of the particular case consider reasonable, to the local authority a marriage certificate showing that she has been married, the following provisions shall have effect:

(a) if the local authority are of opinion that she has served in her employment with diligence and fidelity and to their satisfaction, the local authority shall grant to her a gratuity of an amount equal to—

(i) her pensionable remuneration multiplied by four and one-third multiplied by the number of years of her pensionable local service, or

(ii) her pensionable remuneration multiplied by fifty-two,

whichever is the less;

(b) if the local authority, although not being of opinion that she has served in her employment with diligence and fidelity and to their satisfaction, nevertheless decide that, in the special circumstances of the case, she should be granted a reduced gratuity, they shall grant to her a gratuity of an amount equal to the amount that would be appropriate under paragraph (a) reduced—

(i) as respects a person who ceased to hold her employment as a female pensionable servant before the 10th day of January, 1984, to such extent, not less than fifty per cent., as they consider proper, and

(ii) as respects a person who is a female pensionable servant on or after the 10th day of January, 1984, either—

(I) by the amount of any loss of funds to the local authority for which the person is culpable, or

(II) by such amount as the local authority in the special circumstances of the case consider proper.

42 Contributions by pensionable servants.

42. (1) Subject to the following provisions of this article, a pensionable servant of a local authority shall contribute to such local authority for the purposes of articles 29 to 47 at the rate of four and one-sixth per cent. or, with effect from the 15th day of February, 1971, at the rate of four per cent. of—

(a) his or her weekly rate of wages, and

(b) the weekly value of his or her emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he or she had neither wages nor emoluments or in respect of which he or she was paid compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 by such local authority or in respect of a period in respect of which he or she was paid injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 , if the accident occurred (or, as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) of the definition of "service day" contained in article 3 and if, in the case of a period in respect of which he or she was paid disablement benefit, he or she was, during it, incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in the said paragraph (a).

(2)(a) A servant or former servant of a local authority who, pursuant to sub-articles (6) and (7) of article 33, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of the local authority, or any other local authority, shall contribute to his or her employing local authority for the purposes of the said sub-articles (6) and (7) at the rate of—

(i) two and one-half per cent of the aggregate salary and value of his or her emoluments, if any, which he or she received for so much of such period or periods as occurred between the 1st day of April, 1948 and the 31st day of December, 1985, and

together with, in each case where the contribution is not paid within three years of the date of notification to him or her by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

(b) (i) Contributions as provided for in sub-article (1) shall be payable by a servant or former servant of a local authority in respect of service which he or she becomes entitled to reckon pursuant to article 33(2)(iii) in such manner as may be specified by the local authority, with the consent of the Minister.

(ii) Contributions as provided for in sub-article (1) shall be payable by a servant or former servant of a local authority in respect of service which he or she is not precluded from reckoning under article 32(d)(i) or (n).

(c) Save where an agreement pursuant to article 280 applies, where contributions are received by a local authority under this sub-article and any amount so received is in respect of service under another local authority or local authorities the first-mentioned local authority shall transfer such amount to the local authority or local authorities under which the service occurred.

(3) The contribution to be made by a pensionable servant of a local authority under this article may be obtained by such local authority by means of periodical deductions from his or her wages and emoluments, but, if any such deduction proper to be made by a local authority from his or her wages and emoluments is not made, such local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or her or out of any gratuity or allowance payable by them to, or in respect of, him or her.

(4) Where, under article 277, lump sums, allowances or gratuities granted by a local authority are payable by another local authority, the first-mentioned local authority shall transfer from time to time (but not less frequently than once in each quarter) to the other local authority—

(a) in case the first-mentioned local authority are a vocational education committee — one-half of all sums received by them in respect of the period beginning on the commencement of articles 29 to 47 and ending on the 31st day of December, 1989 by way of contribution under this article, and

(b) in any other case — the whole of all such sums.

(5) (a) In the case of a person whose name is entered under article 29(4) by a mental hospital authority in the register, the reference to four and one-sixth per cent. or, with effect from the 15th day of February, 1971, four per cent., in sub-article (1) shall, until the expiration of his or her continuous period of being a servant of a local authority beginning on the commencement of section 41 of the Act of 1961, be construed as a reference to three per cent.

(b) In the case of a person whose name is entered otherwise than under article 29(4) by a mental hospital authority in the register, as from the expiration of a continuous period of such person's being a mental hospital officer which began on the commencement of section 41 of the Act of 1961, and as from the commencement of which such person's name was entered under article 5(5), the reference to four and one-sixth per cent. or, with effect from the 15th day of February, 1971, four per cent., in sub-article (1) shall, until the expiration of his or her continuous period of being a servant of a local authority beginning at the rime as from which the mental hospital authority enter his or her name in the register, be construed as a reference to three per cent.

43 Return of contributions to pensionable servants.

43. (1) In articles 29 to 47 "the contributions" means, in relation to a pensionable servant, the aggregate amount of his or her contributions for superannuation in respect of service which is capable of being reckoned under this Scheme.

(2) Where a pensionable servant of a local authority who has less than one year of pensionable local service dies, the local authority shall return the contributions to his or her legal personal representative.

(3) (a) Where, as respects a pensionable servant of a local authority, it is ascertained after any particular local financial year that he or she has not had two hundred or more service days in respect of that year, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(e) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ), the local authority shall return to him or her any contributions made by him or her under article 42 in respect of that year.

(b) Paragraph (a) shall not apply in the case of a pensionable servant in relation to a period of service which he or she is not precluded from reckoning under article 32(d)(i) or (ii).

(4) Where a pensionable servant of a local authority who has less than ten years of pensionable local service ceases to be such pensionable servant otherwise than consequent on article 30(1)(b) or on account of being discharged for misconduct, is not employed in another position service in which is capable of being reckoned under this Scheme and is not granted a gratuity under article 38 or 41, the local authority shall return to him or her the contributions.

(5) Where a pensionable servant of a local authority having not less than ten years of pensionable local service ceases to be such pensionable servant otherwise than consequent on article 30(1)(b) or on account of being discharged for misconduct, is not employed in another position service in which is capable of being reckoned under this Scheme and is not entitled to an allowance under article 35 or a marriage gratuity under article 41, the local authority shall return to him or her the contributions.

(6) Where a servant of a local authority, being a former pensionable servant who gave notice in writing to the local authority under article 30(1)(b) that his or her name was to be removed from the register, subsequently ceases to hold employment with the local authority otherwise than on account of being discharged for misconduct, is not employed in another position service in which is capable of being reckoned under this Scheme or he or she dies, the local authority shall, with effect from the 1st day of January, 1968, return to him or her, or in the case of death, to his or her legal personal representative, the contributions.

(7) (a) Where a pensionable servant of a local authority is discharged for misconduct, other than in a case where he or she is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the date of such appointment or employment not being earlier than the 1st day of January, 1968, the local authority shall have power at their discretion—

(i) in relation to a person who ceased to be a pensionable servant before the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing, and

(ii) in relation to a person who ceases to be a pensionable servant on or after the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing.

(b) Notwithstanding any other provision of this Scheme, there shall be no appeal as respects a decision of a local authority in respect of a case to which paragraph (a)(i) applies.

(8) A local authority shall with effect from the 1st day of November, 1979 return the contributions to a former servant of the local authority who ceased to hold employment to take up a position, other than as a servant or officer of any other local authority, service in which is capable of being reckoned under this Scheme, where he or she subsequently ceases to hold such position for any cause other than misconduct and does not accept another position service in which is capable of being reckoned under this Scheme and, under the superannuation conditions then applicable to him or her, he or she is not granted a return of such contributions or any lump sum, allowance or gratuity or is not given the benefit of any preserved lump sum, allowance or gratuity.

(9) Where a local authority return the contributions or part thereof and the contributions includes a sum for contributions for superannuation made by the servant in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall recoup such sum to the local authority.

(10) Where a body service under which is capable of being reckoned under this Scheme return contributions made for superannuation in respect of service which is capable of being reckoned under this Scheme and the amount returned includes a sum for contributions held by any local authority, that local authority shall recoup such sum to the body.

(11) Section 780 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) shall apply in relation to a return of contributions made under this article.

44 Repayment of returned contributions (pensionable servant).

44. (1) Where, after the contributions have been returned under article 43 to a pensionable servant of a local authority on his or her ceasing to be a pensionable servant, or contributions have been returned on or after the 1st day of January, 1976 to a servant under section 10 of the Act of 1909 or to a servant under section 86 of the Act of 1945, he or she becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he or she (or such person's legal personal representative on his or her behalf) shall be entitled, before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable after the subsequent appointment, to repay to the local authority the amount so returned by them and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(2) Where, contributions having been returned under section 57 of the Act of 1948 by a local authority to a person, he or she becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he or she (or such person's legal personal representative on his or her behalf) shall be entitled, before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after becoming so employed, to repay to the local authority the amount so returned by them and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(i) the person shall not be required to make the repayment within a specified period after the subsequent appointment, and

(ii) an additional sum shall be payable by him or her, calculated on a basis determined by the Minister, in respect of compound interest.

(4) Where—

(a) a pensionable servant of a local authority has any period of service (other than as a servant or officer of a local authority) that would, if he or she made the repayment provided for by this sub-article, be capable of being reckoned under this Scheme, and

(b) contributions in respect of that service have been returned to him or her,

(5) Where—

(a) a repayment has been made under this article to a local authority, and

(b) the case is one in which any allowance or gratuity that might be granted by that local authority would be paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

(i) in case the first-mentioned local authority are a vocational education committee — one-half of the repayment in respect of the period beginning on the commencement of articles 29 to 47 and ending on the 31st day of December, 1989, and

(ii) in any other case — the whole of the repayment.

45 Exclusions from wages and emoluments.

45. (1) In articles 29 to 47 neither "wages" nor "emoluments" shall include any of the following:

(a) payments for overtime,

(b) travelling expenses,

(d) (i) in respect of a pensionable servant who ceased to hold employment on or before the 30th day of November, 1994, payments for filling a position temporarily unless the period for which the payments are made comprises six hundred or more service days reckoned back from termination of employment (any service day occurring during a local financial year in which the servant had less than two hundred service days being disregarded), subject to such conditions as may be specified by the Minister,

(ii) in respect of a pensionable servant of a local authority within the meaning of paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) who ceases to hold employment on or after the 1st day of January, 1998, payments for filling a position temporarily unless the period for which the payments are made comprises three hundred or more service days reckoned back from termination of employment (any service day occurring during a local financial year in which the servant had less than two hundred service days being disregarded), subject to such conditions as may be specified by the Minister, including transitional provisions in respect of pensionable servants who cease to hold employment during the period between the 1st day of January, 1998 and the 31st day of December, 2000,

(e) such perquisites in kind (or a monetary payment given in lieu of such perquisites) as may be specified by the Minister.

(2) A local authority may, subject to—

(a) such conditions as may be specified by the Minister, and

(b) the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993,

decide that payments of a specified kind, being a kind mentioned in paragraph (a) of sub-article (1), shall be for the purposes of articles 29 to 47 part of the wages of a particular servant, of servants of a particular class or of every servant, and thereupon, notwithstanding sub-article (1), "wages" shall in articles 29 to 47 include, as respects that servant, servants of that class or every servant (as may be appropriate), payments of that kind.

46 Calculation of pensionable remuneration of pensionable servant.

46. (1) A local authority shall from time to time determine the weekly money value of every (if any) emolument, being any apartments, rations or other perquisites in kind, of a pensionable servant.

(2) The pensionable remuneration of a pensionable servant for the purposes of articles 29 to 47 shall be—

(a) in case he or she has been a servant of a local authority during the whole of the relevant period or during so much of that period as he or she is entitled to reckon as service and, at the expiration of the relevant period, his or her rate of wages is a rate of wages that has not changed during the relevant period otherwise than in accordance with changes applicable generally to the class, description or grade of servants to which he or she belonged at the expiration of the relevant period — his or her weekly rate of wages at the expiration of the relevant period together with the weekly average of his or her emoluments (if any) in respect of that period;

(b) in any other case — the average weekly rate of wages and emoluments (if any) applicable to his or her employment or employments during the relevant period.

(3) (a) Where a pensionable servant ceased to hold employment or died in employment during the period beginning on the 1st day of October, 1982, and ending on the 31st day of December, 1982, and his or her rate of wages at the date of cesser of his or her employment was one which was affected by paragraph 1 of the Proposals, his or her rate of wages for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate had payment of the third phase in Clause 2 of the Public Service Pay Agreement not been postponed by the said paragraph 1 to the 1st day of January, 1983.

(b)Where a pensionable servant ceased to hold employment or died in employment and his or her rate of wages at the date of cesser of employment was one which was affected by paragraph 2 of the Proposals, or had the Proposals been implemented on such date, his or her said rate of wages would have been so affected, his or her rate of wages for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate had the revision of the Public Service Pay Agreement by the said paragraph 2 not taken place.

(c) Where a pensionable servant ceased to hold employment or died in employment and his or her rate of wages at the date of cesser of employment was one which was affected by paragraph 3I of the Proposals, or, had the Proposals been implemented on such date, his or her said rate of wages would have been so affected, his or her rate of wages for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate if 40% of the increase provided for in the relevant settlement, finding or offer had been payable from the effective date set out in such settlement, finding or offer.

(d) In this sub-article—

(4) Where the servant has been a servant for part only of the relevant period and, during the whole or part of the remainder of that period, he or she was an officer of a local authority, his or her salary as such officer shall, for the purposes of sub-article (2)(b), be regarded as wages.

(5) Notwithstanding any other provisions of this Scheme, in sub-article (2) "wages" and "emoluments" shall, in relation to any position not under a local authority service in which is capable of being reckoned under this Scheme, have the same meanings respectively as they have in the provisions relating to superannuation applicable to the position and, in addition, "wages" shall include remuneration of an officer in any such position.

(6) Sub-article (2)(b) shall not have the effect, in the case of a servant who has been promoted, of causing any allowance or gratuity to be less than if he or she had not been promoted nor in the case of a servant whose rate of wages has changed during the relevant period by reason of his or her employment in a position remunerated at a lower rate than that which applied to his or her former employment and who ceases to hold employment on a date not earlier than the 1st day of June, 1976, of causing any allowance or gratuity to be less than if determined by reference to his or her weekly rate of wages at the expiration of the relevant period together with the weekly average of his or her emoluments (if any) in respect of that period.

(7) (a) In this article "the relevant period" means—

(i) in case the first day of the service of the servant capable of being reckoned under this Scheme was less than three years before his or her last service day — the period beginning on the commencement day and ending on his or her last service day, and

(ii) in any other case — the three years ending on his or her last service day.

(b) In paragraph (a)(i) "the commencement day" means—

(i) in case the servant's first service day was preceded by service which he or she is entitled to reckon under this Scheme, which was in a position other than employment as a servant of a local authority and which commenced on a day less than three years before his or her last service day — the day on which that service commenced, and

(ii) in any other case — the servant's first service day.

(8) Where the terms of an agreement on pay in the public service made with the consent of a Minister of the Government and of the Minister for Finance specify that the pensionable remuneration of a pensionable servant for the purposes of determining an allowance under article 35, a short service gratuity under article 38, a death gratuity under article 39 or a marriage gratuity under article 41 shall be calculated otherwise than in accordance with the foregoing provisions of this article, such pensionable remuneration shall be calculated having regard to the terms of such agreement.

(9) For the purposes of sub-article (2), the words "wages" and "emoluments" shall, as respects a servant who is sharing wholetime employment with one other servant under an approved job-sharing scheme, mean, as respects any period during which he or she is so sharing wholetime employment, his or her "wages" and "emoluments", respectively, as increased by one hundred per cent.

47 Transitional provisions for articles 29 to 47.

47. (1) In the case of a local authority in relation to whom articles 29 to 47 came into operation pursuant to article 2(2)(c)(i)(I), there shall be entered in the register as from the commencement of articles 29 to 47 in relation to the local authority—

(a) the name of every person whose name stood entered in the former register immediately before the commencement of articles 29 to 47 in relation to the local authority, and

(b) the name of every person, not being a person referred to in paragraph (a), as respects whom the following conditions are fulfilled:

(i) during any local financial year being a local financial year which ended before the commencement of articles 29 to 47 in relation to the local authority and which began on or after the 1st day of April in the completed local financial year which immediately preceded the commencement of Part III of the Act of 1948 in relation to the local authority, he or she had two hundred or more service days, and

(ii) at the commencement of articles 29 to 47 in relation to the local authority, either he or she is a servant of the local authority or they intend again to take him or her into their employment as a servant.

In this sub-article "the former register" means such register as was maintained by the local authority, before the commencement of articles 29 to 47 in relation to them, under section 38 of the Act of 1948.

(2) Where a person registered under this article by the Right Honourable the Lord Mayor, Aldermen and Burgesses of Dublin had a period of service as a servant or officer of Irish Enterprises Ltd. or any of its predecessors, he or she shall be entitled to reckon that period as service.

(3) Where, as respects any service day of a person in relation to a local authority between the commencement in relation to them of Part III of the Act of 1948 and the commencement in relation to them of articles 29 to 47 (other than a service day of a person whose name was entered pursuant to subsection (1) or (2) of section 63 of the Act of 1948 in the register maintained by a local authority under section 38 of that Act, which occurred between the commencement in relation to the local authority of Part III of that Act and the time when his or her name was so entered), no contributions were contributed by him or her to the local authority—

(a) the service day shall not be reckoned as such unless he or she makes to the local authority in respect of the service day such contributions as would have been contributed by him or her under articles 29 to 47 if, on the service day, it had been in operation in relation to the local authority and he or she had been a pensionable servant, and

(b)sub-articles (3) and (4) of article 42 shall have effect in relation to the contributions under this sub-article in like manner as they apply in relation to contributions under that article.

(4) Sub-article (3) shall not apply in relation to—

(a) a person who was disqualified for making an application under subsection (1) of section 63 of the Act of 1948 on account of paragraph (b) of that subsection,

(b) a person who was disqualified for making an application under subsection (2) of the said section 63 on account of paragraph (b) of that subsection, or

(5) No contribution under article 42 shall be required from—

(a) a person referred to in section 63(5) of the Act of 1948,

(b) a person to whom that subsection would have applied at the commencement of articles 29 to 47 if he or she had made an application under subsection (1) or (2) of the said section 63,

(c) a person who, on the commencement of Part III of the Act of 1948 in relation to the Lord Mayor, Aldermen and Burgesses of Cork, could have made an application to that Corporation under subsection (1) or (2) of the said section 63,

(d) a person—

(i) who, on the commencement of Part III of the Act of 1948 in relation to the local authority, was disqualified for making an application under subsection (1) of section 63 of the Act of 1948 on account of paragraph (b) of the said subsection (1) or disqualified for making an application under subsection (2) of the said section 63 on account of paragraph (b) of the said subsection (2), and

(ii) whose continuous service ending on the commencement of articles 29 to 47 began before the commencement of Part III of the Act of 1948.

(6) For the purposes of paragraphs (b) and (c) of sub-article (5), if the person in question was, at the commencement of Part III of the Act of 1948 in relation to the local authority, disqualified for making an application under subsection (1) of section 63 of the Act of 1948 on account of paragraph (b) of the said subsection (1) or disqualified for making an application under subsection (2) of the said section 63 on account of paragraph (b) of the said subsection (2), that fact shall be disregarded.

(7) The exemption under sub-article (5)(d) shall continue so long only as the service of the person from the commencement of articles 29 to 47 is continuous.

(8) No contribution under article 42 shall be required from a person who, immediately before he or she became a pensionable servant, was a person to whom sub-article (6), (7) or (8) of article 28 applied during a continuous period of service after becoming a pensionable servant.

Additional Benefits

48 Surrender of portion of allowance.

48. (1) Where—

(a) a male officer or servant of a local authority ceases to hold his office or employment, and

(b) he is entitled to an allowance under articles 5 to 28 or 29 to 47,

he may apply to the local authority to be allowed to surrender a specified portion, not exceeding one-third, of such allowance in consideration of an allowance for his wife or one specified dependant.

(2) Where—

(a) a female officer or servant of a local authority ceases to hold her office or employment, and

(b) she is entitled to an allowance under articles 5 to 28 or 29 to 47,

she may apply to the local authority to be allowed to surrender a specified portion, not exceeding one-third, of such allowance in consideration of an allowance for one specified dependant.

(3) An application under sub-article (1) for an allowance for the wife of the applicant shall be either—

(a) an application for such allowance during the period (if any) for which the wife survives the applicant, or

(b) an application for such allowance during both the period of the joint lives of the applicant and the wife and the period (if any) for which the wife survives the applicant.

(4) Where an application is made under this article for the surrender of portion of an allowance, the local authority may, at their discretion, refuse or allow the application, subject to the proviso that they shall not allow the application unless they are satisfied that the applicant is in good health.

(5) Where an application under this article for the surrender of portion of an allowance is allowed—

(a) that allowance shall be reduced accordingly,

(b) if the application is for a surrender in consideration of an allowance for the wife of the applicant during the period (if any) for which she survives the applicant, the local authority shall grant to her, if she survives the applicant, an allowance during the period for which she survives him,

(c) if the application is for a surrender in consideration of an allowance for the wife of the applicant during both the period of the joint lives of the applicant and the wife and the period (if any) for which the wife survives the applicant, the local authority shall grant to the wife an allowance during the period of the joint lives and, if the wife survives the applicant, during the period for which she survives him, and

(d) if the application is for a surrender in consideration of an allowance for a dependant, the local authority shall grant to the dependant, if the dependant survives the applicant, an allowance during the period for which the dependant survives the applicant.

(6) An allowance under this article shall be of such value as is actuarially equivalent (in accordance with such tables as, at the time when the applicant ceased to hold office or employment, stood approved of for the purposes of this article by the Minister) to what is surrendered.

(7) In the case of an allowance under this article during both the period of the joint lives of the applicant and his wife and the period (if any) for which his wife survives the applicant, the rate of the allowance for the second period shall be double the rate thereof for the first period.

(8) An allowance under this article shall not exceed the reduced allowance of the applicant.

(9) Where a person surrenders under this article portion of an allowance—

(a) for the purposes of determining whether any, and, if so, what amount may be paid to him or her, having regard to article 54(1)(a), by way of the allowance in respect of any period in relation to which he or she receives any such payment as is referred to in that article, the remuneration referred to in that article shall be treated as reduced by the amount surrendered by him or her as aforesaid,

(b) for the purpose of calculating the amount of any gratuity which may be granted to his or her legal personal representative under article 19 (where applicable), the total of all the sums received by him or her on foot of the lump sum and allowance shall be deemed to be the total of all sums which would have been so received by him or her but for the surrender, and

(c) for the purpose of calculating the amount of any gratuity which may be granted to his or her legal personal representative under article 40 (where applicable), the total of all sums received by him or her on foot of the allowance shall be deemed to be the total of all sums which would have been so received by him or her but for the surrender.

49 Gratuity or allowance in case of injury.

49. (1) Where an officer or servant of a local authority is injured—

(a) in the actual discharge of his or her duty, and

(b) without his or her own default, and

the local authority may grant to him or her, and, if within seven years after the date of the injury, he or she dies as a direct result thereof, to his or her spouse, father or mother, if wholly dependent on him or her at the time of his or her death, and to or in respect of his or her children, or any of them, such gratuity or allowance in money for life or for a limited period as the local authority may consider reasonable and as may be sanctioned by the Minister either generally or in any particular case.

(2) Where an allowance is granted under this article to, or in respect of, an injured person and there is also payable to, or in respect of, him or her all or any of the following:

(a) any other allowance payable by the local authority,

(b) any lump sum or gratuity so payable, and

(c) any amount so payable by way of compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 , or by way of injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 , and

(d) where he or she has died, any pension payable to his or her spouse under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 ,

the allowance under this article together with so much as may be equivalent to whatever is also payable as aforesaid shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he or she received the injury.

50 Gratuity — part-time, permanent, non-pensionable officer.

50. Where—

(a) a permanent officer, other than a teacher, of a local authority is a part-time officer and is not a pensionable officer, and

(b) as respects such officer before the 27th day of May, 1977—

(i) he or she is removed from his or her office for a cause other than misconduct or unfitness,

(ii) his or her office is abolished, or

(iii) his or her position has been materially altered to his or her detriment by changes in its conditions made without reasonable cause and he or she resigns from office,

the local authority may grant him or her a gratuity equal to one-twelfth of his or her remuneration at the time he or she ceases to hold office multiplied by the number of whole years (any odd fraction of a whole year being disregarded) in the continuous period ending at the time of such grant during which paragraph (a) applied to him or her.

51 Allowances in certain special cases.

51. (1) Where—

(a) a person ceased before the 27th day of March, 1956 to be a servant of a local authority,

(b) the local authority had previously adopted Part III of the Act of 1948,

(d) the local authority would, at the time of such cesser, have granted him or her an allowance under articles 29 to 47 if those articles had then been in operation in relation to them, and

(e) the person applies to the local authority for the benefits of this article,

the local authority shall have power, which shall be exercisable at their discretion and as respects which, notwithstanding any other provision of this Scheme, there shall be no appeal, to grant to such person an allowance not exceeding the allowance referred to in paragraph (d).

(2) A grant under sub-article (1) shall have effect as from the receipt by the local authority of the application for the benefits of this article, but the local authority shall have power, which shall be exercisable at their discretion and as respects which, notwithstanding any other provision of this Scheme, there shall be no appeal, to make the grant with effect from the 27th day of March, 1956.

Miscellaneous

52 General provision as to allowance being for life.

52. Save as otherwise provided by this Chapter, an allowance granted under this Chapter shall be an allowance for the life of the person to whom it is granted.

53 Assignment of allowance, etc.

53. (1) The following provisions shall have effect in relation to any payment (in this article referred to as the grant) payable under this Chapter by a local authority to any person (in this article referred to as the recipient), that is to say—

(a) every assignment of and charge on the grant and every agreement to assign or charge the grant shall, except so far as it is made for the benefit of the spouse or dependent relatives of the recipient, be void, and on the bankruptcy of the recipient the grant shall not be paid to any trustee or other person acting on behalf of the creditor;

(b) if the recipient appears to the local authority to be of unsound mind or otherwise incapacitated to act, they may pay so much of the grant as they think fit to the institution or person having the care of the recipient, and may pay the surplus (if any) or such part thereof as they think fit for or towards the maintenance and benefit of the spouse or dependent relatives of the recipient;

(c) if the recipient or the officer or servant in respect of whom the grant is payable has died and a sum not exceeding such sum as may be fixed from time to time by the Minister for the purposes of this article with the consent of the Minister for Finance, is due on account of the grant, probate or other proof of title of the personal representatives of the deceased may, if the local authority so think fit, be dispensed with and the sum may be paid or distributed to or among the persons appearing to the local authority to be beneficially entitled to the personal estate of the deceased, or to or among any one or more of those persons, or, in the case of the illegitimacy of the deceased, to or among such persons as the local authority think fit, and the local authority and any of their officers making the payment shall be discharged from all liability as respects any such payment or distribution;

(d) any sum payable to a minor on account of the grant may be paid either to the minor or to such person and on such conditions for the benefit of the minor as the local authority think fit;

(e) where the payment is made to any person by the local authority in pursuance of this article the receipt of that person shall be a good discharge for the sum paid.

(2) A local authority may, for any purpose relating to payments made pursuant to this article, require the making of such declarations as they consider necessary, and a person to whom any such payment may be made shall not be entitled to receive such payment if he or she fails to make any declaration which he or she is required as aforesaid to make.

(3) Any person who makes a wilful misstatement of material fact in any such declaration shall be guilty of an offence under this article and shall be liable on summary conviction thereof to a fine not exceeding five hundred pounds or to imprisonment for any term not exceeding three months.

54 Suspension or reduction of allowance.

54. (1)(a) (i) This paragraph shall, subject to the next paragraph, apply where—

(I) an allowance (in this paragraph referred to as the allowance) is payable under this Chapter by a local authority to a person (in this paragraph referred to as the pensioner), and

(II) the pensioner receives any payment (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) (in this paragraph referred to as the payment) from a local authority for services rendered as an officer or servant or as a teacher employed by a vocational education committee or being services which are paid for by fees in the nature of salary.

(ii) No more of the allowance shall be paid, for any specified period of receipt of the payment, than so much as, with the payment, equals the remuneration which the pensioner would have received in respect of that period if, during it, he or she—

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

(II) was remunerated at the rate of remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of which he or she was in receipt on that day, subject, however, in case changes have taken place (or, if the said office or employment 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.

(iii) In this paragraph "specified" means specified by the Minister.

(b) The Minister may, at his or her discretion but subject to the condition specified in paragraph (c), waive the application of paragraph (a) in any particular case, and that paragraph shall there upon not apply in that case.

(c) The condition referred to in paragraph (b) is that the Minister, after consultation with the authority making the payment, is satisfied that—

(i) persons with particular training and experience are required for particular work of that authority,

(ii) the person who is being re-employed has that training and experience, is being re-employed for that work and is otherwise suitable for re-employment in all respects, and

(iii) it is not practicable to meet that requirement otherwise than by the re-employment of pensioners.

(d) Paragraph (a) shall not apply where the services are rendered in an office or employment held concurrently with the office or employment in respect of which the allowance was granted.

(2) Where a person to whom an allowance is payable under this Chapter by a local authority receives payment by the local authority of compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 , or receives payment of injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare Consolidation Act, 1993 , no more of the allowance shall be paid to him or her in any year than so much as, taking the said payment into account, equals five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in respect of which the allowance was granted.

(3) A local authority paying an allowance to a person to whom sub-article (1) or (2) applies may from time to time, as may appear proper to them for the purpose of giving effect to sub-article (1) or (2) suspend, abate or reduce or otherwise adjust the payments made or to be made by them in respect of the allowance.

(4) If and so long as, pursuant to this article, an allowance is not paid, any refund of part of such allowance payable under this Scheme shall also not be paid.

(5) If and so long as, pursuant to this article, the amount payable in respect of an allowance is abated or reduced, any refund of part of such allowance payable under this Scheme shall also be reduced proportionately.

55 Ascertainment of continuance of infirmity.

55. (1) Where an allowance is granted under this Chapter by a local authority to a person who is under the age specified for that allowance in sub-article (2) on the ground that he or she is incapable of performing his or her duties by reason of permanent infirmity of mind or body, the following provisions shall have effect:

(a) such local authority shall, until such person reaches the said age, ascertain from time to time whether his or her infirmity continues and, for that purpose, may, if they think fit, arrange for medical examinations and require him or her to submit himself or herself thereto;

(b) if such person fails wilfully or refuses to submit himself or herself to any such medical examination, the allowance payable to him or her by virtue of the grant (together with, in case a former male officer or servant is married and any allowance is payable under article 48 to his wife by reference to the grant, that allowance) shall cease to be paid;

(c) if not less than two registered medical practitioners nominated by such local authority certify that such person's infirmity has ceased and he or she has been offered a pensionable office or employment under a local authority of a kind similar to his or her former office or employment and at a rate of remuneration not less than that at which he or she was paid immediately before he or she ceased to hold the former office or employment or, as respects a person who is offered such pensionable office or employment on or after the 10th day of January, 1984, at a rate of remuneration not less than the rate of remuneration in respect of that office or employment, as appropriate, at the date of the offer, the allowance payable to him or her by virtue of the grant (together with, in case a former male officer or servant is married and any allowance is payable under article 48 to his wife by reference to the grant, that allowance) shall cease to be paid.

(2) The age referred to in sub-article (1) is—

(a) for an allowance granted to a fire brigade officer or servant or a person whose name is entered in a register maintained under section 65 of the Act of 1945 — fifty-five years,

(b) for any other allowance — sixty years.

(3) If a person to whom an allowance was granted in respect of a period of pensionable local service for the purposes of articles 5 to 28 or 29 to 47 is offered in pursuance of sub-article (1)(c) a new office or employment and accepts it, the following provisions shall have effect on his or her ceasing to hold the new office or employment:

(a) for the purposes of article 8(1)(b) or 32(1)(a), such period shall be regarded as not being a period in respect of which he or she has received a lump sum or allowance;

(b) any lump sum granted to him or her under articles 5 to 28 or any gratuity granted to him or her or his or her legal personal representative under articles 5 to 28 or 29 to 47 shall be reduced by the amount of the lump sum (if any) granted to him or her with the allowance;

(c) such period shall be regarded as continuous with his or her period of service in the new office or employment and the period during which he or she was in receipt of the allowance shall be disregarded.

(4) Any dispute between a local authority and a person as to whether a new office or employment offered to such person is, for the purposes of sub-article (1)(c), of a kind similar to his or her former office or employment shall be decided by the appropriate Minister.

(5) An officer shall be as qualified to hold an office offered to him or her pursuant to this article as he or she would have been if his or her service had not been broken by the period during which he or she was in receipt of the allowance.

56 Cancellation of allowance on conviction of offence.

56. (1) Where a person who is convicted on indictment of any offence and is sentenced to penal servitude or to any term of imprisonment exceeding twelve months is, at the time of the conviction, in receipt of an allowance granted under this Chapter by a local authority, the allowance shall thereupon stand cancelled and cease to be payable.

(2) Where a conviction which results in the cancellation under this article of an allowance is quashed or annulled or the convicted person is granted a free pardon, the cancellation shall be annulled, in the case of a quashing or annulment, as from the date of the conviction and, in the case of a free pardon, as from the date of the pardon.

(3) Where any allowance has been cancelled under this article, the local authority by whom the allowance was granted, if they so think proper, may, with the consent of the Minister, restore the allowance either in whole or in part.

57 Particulars of benefits in advance of retirement.

57. (1) Where an officer or servant of a local authority intends to retire from office or employment on a particular date, he or she may, not later than six months and not earlier than twelve months before that date, give to the local authority notice in writing stating—

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

(b) the reasons for which he or she intends to retire,

(2) Where an officer or servant gives to a local authority a notice under this article stating that he or she wishes to be given particulars of his or her benefits on retirement, the local authority shall within two months give to the officer or servant a statement showing—

(a) whether they intend on such retirement to exercise any power given to them by this Chapter to grant to him or her any lump sum, allowance or gratuity or to return to him or her any contributions or to add any period to his or her service or to reduce the amount of any lump sum or allowance to which he or she may be entitled,

(b) where they intend to exercise any power such as is mentioned in paragraph (a), particulars of the manner in which they intend to exercise the power,

(c) the amount of every (if any) lump sum, allowance or gratuity or return of contributions to which, in their opinion having regard to their intentions stated in pursuance of paragraphs (a) and (b), he or she will be entitled on such retirement.

(3) The provisions of article 282 shall apply in relation to a statement of intentions given by a local authority under paragraph (a) or (b) of sub-article (2) as if the contemplated retirement to which the statement relates had taken place and as if such intentions were decisions taken by the local authority on the date when the statement was given.

(4) Where in a case in which there has been an appeal by virtue of sub-article (3)—

(a) the intended retirement of the officer or servant referred to in the notice under sub-article (1) takes place on the date mentioned and for the reasons stated in the notice, and

(b) the intentions of the local authority shown in the statement given to him or her in pursuance of paragraphs (a) and (b) of sub-article (2), or, if those intentions have been varied on the appeal, those intentions as so varied, are implemented, the said intentions, as implemented, shall not then be subject to any appeal.

58 Repayment of contributions under Act of 1948.

58. Where—

(a) a person holds a position service in which is capable of being reckoned under this Scheme, and

(b) before the commencement of articles 48 to 59 contributions were returned to him or her by a local authority under the Act of 1948,

he or she shall be entitled to repay the amount so returned to the local authority before the expiration of such period as the local authority consider reasonable in the circumstances of the case and, if he or she does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

59 Repayment of gratuity.

59. (1) Where a person, having been granted a gratuity by a local authority subsequently becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he or she (or such person's legal personal representative on his or her behalf) shall be entitled, before the expiration of twelve months, or such longer period as the local authority in the circumstances of the particular case consider reasonable, after the subsequent appointment, to repay to the local authority such gratuity and, if he or she (or the legal personal representative on his or her behalf) does repay it—

(a) notwithstanding any other provision, the period in respect of which such gratuity was granted shall be regarded as not being a period in respect of which he or she has received a gratuity, and

(b) in case any other body recouped any part of it, the local authority shall make the appropriate repayment to such other body.

(2) The foregoing provisions of this article shall apply in respect of a person who becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, subject to the provisos that—

(i) the person shall not be required to make the repayment within a specified period after the subsequent appointment, and

(ii) an additional sum shall be payable by him or her, calculated on a basis determined by the Minister, in respect of compound interest.

(3) Where—

(a) a repayment has been made under this article to a local authority, and

(b) the case is one in which the gratuity was paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

(i) in case the first-mentioned local authority are a vocational education committee — one-half of the repayment in respect of the period beginning on the commencement of articles 48 to 59 and ending on the 31st day of December, 1989, and

(ii) in any other case — the whole of the repayment.

CHAPTER 3 Provisions applicable to persons who either, being subject to the provisions contained in Chapter 2 of Part II of this Scheme, exercised an option to become subject to the provisions contained in this Chapter or became pensionable after specified dates.

Registration of Officers and Employees

60 Register.

60. (1) A local authority shall maintain a Superannuation Revision Scheme Register (in this Chapter referred to as "the Register") which shall have effect from the 27th day of May, 1977.

(2) Where a person becomes an eligible officer of a local authority, the local authority shall enter his or her name in Part I of the Register and shall notify him or her accordingly within one month.

(3) (a) Subject to paragraphs (b), (c) and (d), where a person becomes an eligible employee of a local authority, the local authority shall enter his or her name in Part II of the Register and shall notify him or her accordingly within one month.

(b) Where the person becomes an eligible employee by virtue of paragraph (a)(i) of the definition of "eligible employee" in article 4, the local authority shall make the entry with effect from the expiration of the appropriate local financial year.

(c) Where the person becomes an eligible employee by virtue of paragraph (a)(ii) of the definition of "eligible employee" in article 4, the local authority shall make the entry with effect from the date immediately following his or her one hundred and thirtieth service day.

(d) Where the person becomes an eligible employee by virtue of paragraph (b) of the definition of "eligible employee" in article 4, the local authority shall make the entry with effect from the date of his or her becoming an employee of the local authority.

(4) An officer or employee of a local authority aggrieved by the refusal of or failure by the local authority to enter his or her name in Part I or Part II of the Register, as appropriate, may appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct the name to be entered in Part I or Part II of the Register, as appropriate, as from a specified date and, in the latter case, the local authority shall enter the name in the Register as from that date.

(5) A local authority shall keep the Register at all reasonable times at their principal office for inspection by their officers and employees and by either—

(a) in the case of the corporation of a borough, the members of the council of the borough, or

(b) in any other case, the members of the local authority.

61 Removal from Register.

61. (1) A local authority shall remove from Part I of the Register the name of any person who ceases to be an eligible officer and shall notify him or her accordingly within one month.

(2) (a) Subject to paragraph (b), a local authority shall remove from Part II of the Register the name of any person who ceases to be an employee of the local authority and shall notify him or her accordingly within one month.

(b) Notwithstanding paragraph (a), where it is the practice of a local authority to take from time to time any particular person into their employment as an employee after a period during which he or she is not so employed—

(i) the local authority shall not remove the name of such person from the Register on any particular occasion when he or she ceases to be so employed unless they have decided not to so employ him or her again or he or she dies and, so long as his or her name remains in the Register on account of this paragraph, he or she shall for the purposes of articles 93, 97, 98, 100, 101 and 103(2) be regarded as not having ceased to be so employed, and

(ii) where, during any particular period when such person is not so employed by the local authority, they decide not to so employ him or her again or he or she dies they shall remove his or her name from the Register and, for the purposes of articles 93, 97, 98, 100, 101 and 103(2), he or she shall be regarded as having then ceased to hold employment.

(3) (a) The removal of a name from either Part I or Part II of the Register may be effected by a note on the Register indicating that the name has been removed and the date of the removal and the reinstatement of a name in the Register may be effected by a note on the Register indicating that the name has been reinstated and the date of the reinstatement.

(b) A person aggrieved by the removal of his or her name by a local authority from Part I or Part II of the Register may, within six months after the removal is notified to him or her, appeal against the removal to the appropriate Minister and that Minister may either refuse the appeal or direct the name to be reinstated in the Register and, in the latter case, the local authority shall reinstate the name in the Register.

(4) Where a registered officer or a registered employee of a local authority ceases to hold office or employment under them, they shall so inform any other local authority under whom such officer or employee holds any office or employment.

Registered Officers

62 General limitations on service to be reckoned by registered officer.

62. (1) A provision of articles 62 to 85 entitling a registered officer to reckon as service any period shall be subject to the overriding qualification that he or she shall not be entitled so to reckon a particular period more than once nor shall he or she be entitled so to reckon any of the following:

(b) (i) any period in respect of which he or she has already received a lump sum, an allowance or a gratuity under this Scheme or any other scheme relating to superannuation or under any Act relating to superannuation service for the purposes of which is capable of being reckoned under this Scheme, unless, in the case of a gratuity, having been entitled to repay such gratuity, he or she has done so, or

(ii) any period in respect of which he or she has already been granted a preserved pension or preserved lump sum under any scheme or Act relating to superannuation,

(c) any period in respect of which any contributions for superannuation have been returned to him or her, unless, having been entitled to repay such contributions, he or she has done so,

(d) any period before a date on which he or she was removed or discharged from his or her position for misconduct or for unfitness save—

(ii) as respects a person who is a registered officer on or after the 10th day of January, 1984, where he or she is either immediately or at a later date appointed to or employed in a position service in which is capable of being reckoned under this Scheme, and the local authority from whose service he or she was removed or discharged is satisfied that the service which he or she gave prior to such removal or discharge should be allowed to reckon,

(g) any period in respect of which pension rate of pay is paid to him or her, other than such a period which began before the 27th day of May, 1977.

(2) Where a period of service of an officer of a local authority has, having regard to paragraph (f) of sub-article (1), become forfeited—

(a) the local authority shall give notice in writing of the forfeiture to the officer,

(b) the officer may, not later than one month after notice has been given to him or her, appeal to the appropriate Minister against the forfeiture,

(c) the appropriate Minister may either refuse the appeal or declare that all or part of the period of service shall be restored and, in the latter case, the said paragraph (f) shall have effect subject to the declaration.

(3) The provisions of sub-article (1)(d)(ii) shall be applied as respects a registered officer who ceased to hold office before the 10th day of January, 1984, for the purpose of determining with effect from the said 10th day of January, the amount of an allowance pursuant to articles 69 and 71 or a preserved pension pursuant to article 77, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter where the provisions of article 28 (10) apply by virtue of article 85 (4).

63 Reckoning wholetime service of registered officer.

63. (1) A registered officer of a local authority shall be entitled to reckon as service any of the following:

(a) service as a pensionable officer or as a registered officer of the local authority or of any other local authority, subject to the proviso that any period during which he or she shared a wholetime office under an approved job-sharing scheme shall be reckoned as one-half of that period,

(b) service as a pensionable servant or as a registered employee of the local authority or of any other local authority,

(c) service during which he or she was a mental hospital officer or mental hospital employee and which he or she was entitled to reckon as service for the purposes of Part VIII of the Act of 1945, or any earlier enactment corresponding to the said Part VIII,

(d) service in a pensionable position under a harbour authority,

(e) (i) service which is reckonable for the purposes of the Superannuation Acts (or which, had it continued until the commencement of section 7 of the Social Welfare Act, 1950 (No. 14 of 1950), would have been reckoned by virtue of that section and section 313 of the Social Welfare (Consolidation) Act, 1981 for the purposes of the Superannuation Acts) being service continuous with subsequent service as a pensionable officer or pensionable servant or as a registered officer or registered employee of the local authority or any other local authority or with subsequent service in a position in which service for the purposes of those Acts is reckonable,

(ii) as respects a person who is a registered officer on or after the 1st day of November, 1977, service which is reckonable for the purposes of the Superannuation Acts (or which, had it continued until the commencement of section 7 of the Social Welfare Act, 1950 (No. 14 of 1950), would have been reckoned by virtue of that section and section 313 of the Social Welfare (Consolidation) Act, 1981 for the purposes of the Superannuation Acts) being service which is succeeded, either immediately or at a later date, by service as a pensionable officer or pensionable servant or as a registered officer or registered employee of the local authority or any other local authority,

(g) (i) any period of pensionable service as a secondary or national school teacher other than any period, contributions being payable in respect of service during that period, in respect of which such contributions were not paid,

(ii) any period as a secondary teacher that ceased before the latest date on which he or she could have opted for membership of the Secondary Teachers' Superannuation Schemes and that is certified by the Minister for Education as service that could have been reckoned as pensionable and gratuity service for the purposes of those Schemes, subject to compliance by the officer with such conditions (including payment of contributions to the local authority) as the Minister for Education requires as a condition of issuing such certificate, or

(iii) as respects a person who is an officer of a vocational education committee on or after the 10th day of January, 1984, one-half of any period of wholetime service as a teacher with a day trades preparatory school which was grant-aided by the Minister for Education, given prior to the 1st day of September, 1960, where he or she was fully qualified as a vocational teacher and would have been entitled to reckon such service if it had been under a vocational education committee,

(h) having been an employee of a local authority, service with the Defence Forces as respects which and to the extent to which the Minister, after consultation with the Minister for Defence, considers that it would have been service as an employee of the local authority, but for its being service with the Defence Forces,

(i) service as a pensionable officer or as a registered officer of a body established under the Health (Corporate Bodies) Act, 1961 to which this Scheme, or any scheme or regulations under the Local Government (Superannuation) Act, 1980 , has been applied under that Act or other service which would be reckonable by such body for the purposes of his or her superannuation,

(j) not more than two years' emergency military service, not being service referred to in paragraph (h), where for such period the person—

(i) held commissioned rank in the Defence Forces, or

(ii) was serving as a soldier in the Defence Forces, or

(iii) being an officer of the Reserve or a man of the Reserve was called out on permanent service in pursuance of section 221 of the Defence Forces (Temporary Provisions) Act, 1923 ,

subject to the proviso that a person shall not be entitled to reckon such service where he or she—

(I) having been appointed to commissioned rank in the Defence Forces, was—

(A) dismissed with ignominy from the Defence Forces, or

(B) dismissed from the Defence Forces by sentence of a court-martial, or

(II) having been serving as a soldier in the Defence Forces, was —

(A) discharged from the Defence Forces by sentence of a court-martial, or

(B) discharged from the Defence Forces for any of the following reasons, namely, misconduct, wilfully making a false statement on attestation or conviction by the civil power, or

(C) dismissed from the Defence Forces under the Emergency Powers (No. 362) Order, 1945, or under section 13 of the Defence Forces (Temporary Provisions) Act, 1946, or

(III) was a person to, or in respect of, whom any payment was made under the Defence Forces (Pensions) Scheme, 1937, as amended, or the Army Pensions Acts, 1923 to 1980, unless such payment is refunded or reduced as the Minister may consider appropriate,

(k) not more than two years' service as a member of the army nursing service during the period beginning on the 2nd day of September, 1939 and ending on the 31st day of October, 1946, subject to the proviso that such service shall not be reckonable—

(i) where pay as a member of the army nursing service was not payable to the person,

(ii) where the person was dismissed from the army nursing service on the grounds of misconduct, or

(2) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable officer or as a registered officer" shall be deemed to include service—

(a) which, at any time before the commencement of articles 5 to 28, the officer was entitled to reckon under Part II of the Act of 1948 (for this purpose subsection (1) of section 13 of the Act of 1948 being regarded as having been enacted without paragraph (b)),

(b) which the officer would, at any time before the commencement of articles 5 to 28, have been entitled to reckon under Part II of the Act of 1948 if section 18 of that Act had been enacted with paragraph (b) omitted therefrom, or

(c) which, at any time before the commencement of articles 5 to 28, he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her.

(3) Where, as respects a registered officer,—

(b) the period specified in paragraph (a) was at any time succeeded by a period of service in a position service in which is, apart from sub-article (2), capable of being reckoned under this Scheme,

such person shall, as respects the period specified in paragraph (a), be entitled to reckon it as service.

(4) Where, as respects a registered officer,—

(a) he or she had—

(i) periods of wholetime service as a temporary officer of a local authority during which he or she was not a registered officer, or

(ii) periods of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years, and

(b) the periods specified in paragraph (a) were at any time succeeded by a period of service in a position service in which is capable of being reckoned under this Scheme,

such person shall, as respects the periods specified in paragraph (a), be entitled to reckon them as service.

(5) Where, as respects a registered officer,—

(a) he or she had periods of wholetime service while employed as a personal assistant by an officer of a local authority under an arrangement approved of by that local authority, and

(b) the periods specified in paragraph (a) were at any time succeeded by a period of service in a position service in which is capable of being reckoned under this Scheme,

such person shall, as respects the periods specified in paragraph (a), be entitled to reckon them as service.

(6) In paragraph (b) of sub-article (1) "service as a pensionable servant or as a registered employee" shall be deemed to include service (being service which, apart from this sub-article, would not be service as a pensionable servant or as a registered employee) as an employee of a local authority which is service that the officer would have been entitled to reckon for superannuation purposes if he or she had continued to be such employee.

(7) For the purposes of paragraphs (j) and (k) of sub-article (1)—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"the army nursing service" means the nursing service established under the Act of 1923;

"the Army" means the forces established under Part I of the Act of 1923;

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923;

"emergency military service" means any period during which a person described in paragraph (j) of sub-article (1) was a member (whether as an officer or a soldier) of the Defence Forces and which—

(i) falls within the period beginning on the 2nd day of September, 1939, and ending on 31st day of October, 1946,

(ii) is not a period in respect of which the person was not entitled to Army pay or, being an officer of the Reserve or a man of the Reserve, was not on permanent service;

"the Reserve" has the meaning assigned to it by section 3 of the Act of 1923.

(8) Notwithstanding the provisions of section 63(5) of the Act of 1945, a registered officer to whom the provisions of that section apply may elect to have the provisions of sub-article (4) applied to him or her in lieu of the provisions of the said section 63(5).

(9) The provisions of sub-article (1)(g)(iii) shall be applied for the purpose of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 69 and 71 or a preserved pension pursuant to article 77 in relation to a registered officer who ceased to hold office before the 10th day of January, 1984, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter where the provisions of article 28(10) apply by virtue of article 85(4).

64 Reckoning part-time service of registered officer.

64. (1) Subject to sub-articles (2) and (6), where a registered officer of a local authority had former part-time service as an officer or as an employee of that local authority or of any other local authority he or she shall—

(a) where he or she ceased to be a registered officer before the 10th day of January, 1984, provided he or she ceased to be fully insured on becoming a pensionable officer or pensionable servant or a registered officer or registered employee, or

(b) where he or she is a registered officer on or after the 10th day of January, 1984,

be entitled to reckon the part-time service as service, as follows:

(i) where the part-time service was given prior to the 27th day of May, 1977, it shall be reckoned as to one-half of comparable wholetime service, and

(ii) where the part-time service was given on or after the 27th day of May, 1977, it shall be reckoned in the proportion which the hours worked bear to comparable wholetime service.

(2) (a) Part-time service as a vocational school teacher shall be reckoned only in each school year where the officer had—

(i) at least four hundred hours teaching service in that year, or

(ii) not having had a minimum of four hundred hours teaching service in a school year, in any week during such school year where he or she had at least ten hours teaching service in that week.

(b) Part-time service, other than as a vocational teacher, shall be reckoned on in any week where an officer or employee worked at least eighteen hours.

(3) Where a registered officer who is not fully insured is entitled to reckon a period of part-time service as an officer of a local authority given on or after the 1st day of April, 1948, pursuant to sub-articles (1) and (2), a contribution shall be paid by him or her, or on his or her behalf, amounting to five per cent. of the aggregate salary and of the aggregate value of emoluments, if any, received by him or her in respect of such service or amounting to three per cent. in the case of a registered officer to whom the provisions of article 80(5) apply.

(4) Where a registered officer who is not fully insured is entitled to reckon a period of part-time service as an employee of a local authority, pursuant to sub-articles (1) and (2), a contribution shall be paid by him or her, or on his or her behalf, in respect of so much of such service as occurred on or after the commencement, in relation to such local authority, of Part III of the Act of 1948, or articles 29 to 47, or of this Chapter, whichever is the earlier, amounting to—

(a) in case he or she is an officer to whom the provisions of article 80(5) apply, three per cent. of the aggregate wages and of the aggregate value of the emoluments, if any, received by him or her in respect of such service, and

(b) in any other case—

(i) four per cent. of the aggregate wages and of the aggregate value of the emoluments, if any, received by him or her in respect of so much of such service as occurred before the 27th day of May, 1977, and

(ii) three and one-half per cent. of the amount by which the aggregate of his or her weekly wages and the weekly value of his or her emoluments, taken together, for so much of such period as occurred on or after the 27th day of May, 1977, exceed twice the aggregate of the personal weekly rate of old age contributory pension payable for such period together with one and one-half per cent. of the aggregate wages and of the aggregate value of emoluments, if any, received by him or her in respect of such period.

(5) Where a registered officer of a local authority who is fully insured is entitled to reckon a period of part-time service as an officer or an employee of a local authority, pursuant to sub-articles (1) and (2), a contribution shall be paid by such person, or on his or her behalf, at the rate of—

(a) three and one-half per cent. of the amount by which, at the date of payment of the contribution—

(i) as respects a person who is sharing a whole-time office with one other officer under an approved job-sharing scheme — his or her annual rate of salary and the annual value of his or her emoluments, taken together, as increased by one hundred per cent.,

(ii) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together,

exceed twice the annual equivalent of the personal weekly rate of old age contributory pension, and

(b) one and one-half per cent., at the date of payment of the contribution, of—

(ii) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together, multiplied by the number of years of such service.

(6) A registered officer to whom the provisions of sub-article (3), (4) or (5) apply, shall contribute to his or her employing local authority in accordance with the provisions of the said sub-article (3), (4) or (5), as appropriate, together with, in any case to which sub-article (3) or (4) applies, where the contribution is not paid within three years of the date of notification to him or her by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

(7) The provisions of this article shall not apply as respects a period of part-time service given as a pensionable officer or as a registered officer.

(8) For the purpose of this article "school year" shall mean a year commencing on the 1st day of September and ending on the following 31st day of August.

(9) (a) The provisions of sub-articles (3) and (4) of article 80 shall apply in relation to contributions paid pursuant to sub-article (3), (4) and (5).

(b) Save where an agreement pursuant to article 280 applies, where contributions for superannuation are received by a local authority under this article and any amount so received is in respect of service with another local authority, the first-mentioned local authority shall transfer such amount to such other local authority.

(10) The provisions of sub-article (1)(b) shall be applied for the purposes of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 69 and 71 or a preserved pension pursuant to article 77 in relation to a registered officer who ceased to hold office before the 10th day of January, 1984, subject to the proviso that the amount of any additional allowance payable under article 71 shall be reduced by one-quarter where the provisions of article 28(10) apply by virtue of article 85(4).

65 Pensionable local service of registered officer.

65. (1) For the purposes of this Chapter, the pensionable local service of a registered officer at any time shall, subject to sub-article (3)(b), be the period or the aggregate of the periods which under articles 62 to 85 he or she is entitled at that time to reckon as service.

(2) Notwithstanding sub-article (1) and subject to sub-article (3)(a), where the period or the aggregate of the periods which under articles 62 to 85 a registered officer who is a fire brigade officer or whose name is entered in a register maintained under section 65 of the Act of 1945 is entitled to reckon as service is more than twenty years, then, for the purposes of articles 62 to 85, the pensionable local service of such officer shall be that period or aggregate together with the excess of that period or aggregate over twenty years.

(3) (a) Where a registered officer who becomes a fire brigade officer or whose name is entered in a register maintained under section 65 of the Act of 1945, on or after the 1st day of January, 1986, had a period or periods of service other than as a fire brigade officer or as an officer whose name was entered in the said register maintained under section 65 of the Act of 1945, or in a position in respect of which he or she was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he or she is entitled to reckon as service under articles 62 to 85, then for the purposes of articles 62 to 85, such service shall either

(i) be reduced by one-quarter before the provisions of sub-article (2) are applied to him or her, or

(ii) be reckoned at its actual length, in which case the provisions of sub-article (2) shall not apply,

whichever is the more favourable to him or her.

(b) Where a registered officer, not being a fire brigade officer or an officer whose name is entered in a register maintained under section 65 of the Act of 1945, had a period or periods of service which he or she is entitled to reckon as service under articles 62 to 85 during which he or she was a fire brigade officer or his or her name was entered in a register maintained under section 65 of the Act of 1945, or he or she was otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2), such service shall, where the last such period ended on or after the 1st day of January, 1986, be increased by one-third for the purposes of sub-article (1).

66 Addition to pensionable local service of registered officer.

66. (1) Where a registered officer of a local authority has not less than ten years of pensionable local service and—

(a) he or she is removed from office for a cause other than misconduct, unfitness or permanent infirmity of mind or body,

(b) his or her office is abolished, or

(c) his or her position has been materially altered to his or her detriment by changes in its conditions made without reasonable cause and he or she resigns his or her office,

the local authority may, if they so think fit, add to his or her pensionable local service a period not exceeding—

(i) if his or her pensionable local service is twenty years or more — ten years,

(ii) if his or her pensionable local service is less than twenty years — half that service.

(2) Where a registered officer of a local authority whose pensionable local service is ten years or more or, in the case of a registered officer referred to in sub-article (6), five years or more, ceases to hold his or her office otherwise than by removal for misconduct or unfitness, the local authority may, if they so think fit, add to his or her pensionable local service a period not exceeding ten years or, where a period has been added under sub-article (1), not exceeding the difference between that period and ten years, but such an addition shall not be made save in the circumstances set out in sub-articles (3) to (8).

(3) A local authority may, if they so think fit, add less than the maximum period permitted in accordance with this article.

(4) Notwithstanding anything contained in any other sub-article, the following provisions shall apply to the addition of a period to the pensionable local service of an officer:—

(a) a period shall not be added save for the purpose of the calculation of a lump sum under article 70 and an allowance under article 71;

(b) a period shall not be added where the service of an officer amounts to forty years or more;

(d) where the pensionable remuneration of an officer (not being a rate collector) consists of salary and fees, and the amount of the fees during the last three years of his or her service was, in the opinion of the local authority, considerably greater than in the preceding period of three years, the period added to the pensionable local service of the officer shall not be such as to make the allowance payable to him or her under this Chapter greater than it would be if—

(i) his or her service were forty years, and

(ii) the fees were disregarded for the purpose of calculating his or her pensionable remuneration, or

(5) (a) Subject to sub-article (8) and article 68(9), where a registered officer of a local authority retires from an office which is—

(ii) an office of part-time dispensary midwife and the officer is a person to whom the provisions of article 28 apply by virtue of article 85(4), or

the local authority may, subject to paragraph (c), add to his or her pensionable local service a period not exceeding one-third of such service.

(b) Where a registered officer of a local authority retires from an office of city or county manager or assistant city or county manager, and the date of the officer's appointment to such office or during a continuous period of service to any office referred to in this paragraph is earlier than the 22nd day of March, 1971, the local authority may, subject to paragraph (c), add to his or her pensionable local service a period equivalent to one-half of the period referred to in paragraph (a).

(6) (a) Where a registered officer of a local authority retires or is removed from office because of permanent infirmity of mind or body before attaining the age-limit for the office, or in case there is no age-limit, before attaining the age of sixty-five years, the local authority may add to his or her pensionable local service—

(i) where his or her pensionable local service is not less than five years, and less than ten years

(I) a period equivalent to that pensionable local service, or

(II) a period equivalent to the additional period of pensionable local service which the officer would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered officer and ending on his or her sixty-fifth birthday,

whichever is the less;

(ii) where his or her pensionable local service is not less than ten years, and less than twenty years, the more favourable of—

(I) twenty years, less that pensionable local service, or a period equivalent to the additional period of pensionable local service which the officer would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered officer and ending on his or her sixty-fifth birthday, whichever is the less, or

(II) six years and two hundred and forty-three days, or a period equivalent to the additional period of pensionable local service which the officer would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered officer and ending on the date he or she would have reached the minimum retiring age, whichever is the less;

(iii) where his or her pensionable local service is twenty years or more—

(I) six years and two hundred and forty-three days, or

whichever is the less.

(b) A period shall not be added in respect of retirement because of permanent infirmity of mind or body if the infirmity of the officer is caused by his or her own default.

(c) A period shall not be added in respect of retirement because of permanent infirmity of mind or body unless the local authority concerned are satisfied that the infirmity is permanent and is such as to prevent the officer from discharging his or her duties with reasonable efficiency and unless the officer gives to the local authority a certificate of a medical practitioner specifying the nature of the infirmity, the extent to which the officer is incapacitated and stating the opinion of the medical practitioner as to the permanency of the incapacity.

(7) Where a registered officer of a local authority—

(i) retires from an office on account of an age-limit and it had not been a condition of his or her appointment that he or she should retire at that age, or

(ii) retires from an office on account of an age-limit and he or she has at his or her retirement served in a pensionable capacity in an office or offices under a local authority or local authorities continuously with service in a pensionable capacity in an office under a local authority in which it had not been a condition of his or her appointment that he or she should retire at that age,

the local authority may add to his or her pensionable local service a period not exceeding one-quarter of the difference between his or her pensionable local service (together with any period added under any other sub-article) and forty years.

(8) Where, on or after the 1st day of January, 1985, a registered officer of a local authority, other than a registered officer referred to in sub-article (5), retires from an office the qualifications for which are professional, technical or specialist the local authority may, subject to the sanction of, and in accordance with such conditions, including conditions relating to contributions, as may be determined by, the Minister, add a period to his or her pensionable local service.

(9) For the purposes of this article—

"the Act of 1926" means the Local Authorities (Officers and Employees) Act, 1926 (No. 39 of 1926).

67 Service of registered officer at termination of office.

67. For the purposes of articles 62 to 85, the service of a registered officer at the termination of office shall be his or her pensionable local service together with any additional years added under article 66.

68 Non-consultant hospital doctors.

68. (1) For the purposes of this article—

"non-consultant hospital doctor" means a person who is appointed in a temporary capacity for a specified period to a wholetime office of intern, house officer or registrar in a hospital who for such period holds either provisional or full registration or, with effect from the 6th day of April, 1990, temporary registration with the Medical Council;

"voluntary hospital" means a hospital which has adopted the Voluntary Hospitals' Superannuation Scheme, 1969.

(2) Notwithstanding the definition of "eligible officer" in article 4, a local authority shall enter in Part I of the Register—

(a) with effect from the 1st day of October, 1979, the name of any person who is a non-consultant hospital doctor whose contract of service with them as such doctor commenced before the 1st day of October, 1979, unless before the 30th day of September, 1979, he or she notified the local authority in writing that he or she did not wish to have his or her name so entered, and

(b) with effect from the date of his or her appointment, the name of any person appointed by them as a non-consultant hospital doctor whose contract of service as such with them commences on or after the 1st day of October, 1979, irrespective of whether in any previous contract of employment with the local authority or with any other local authority he or she notified such local authority that he or she did not wish to have his or her name so entered.

(c) with effect from the 6th day of April, 1990 or, if later, the date of his or her appointment, the name of any person appointed by them as a non-consultant hospital doctor who holds temporary registration with the Medical Council.

(3) A local authority who enters the name of a person in Part I of the Register, pursuant to this article, shall notify him or her accordingly, within one month.

(4) A local authority shall remove from Part I of the Register the name of any non-consultant hospital doctor who ceases to be employed by them as such save where he or she becomes employed by them as an eligible officer and shall notify him or her accordingly within one month.

(5) The provisions of sub-articles (4) and (5) of article 63 shall not apply to a registered officer of a local authority in relation to wholetime service which he or she gave as a doctor to the local authority or any other local authority, where—

(a) he or she is a registered officer by virtue of sub-article (2), or

(b) not now being a registered officer by virtue of sub-article (2) he or she was at sometime previously—

(i) a registered officer by virtue of sub-article (2), or

(ii) a non-consultant hospital doctor who was pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969, or

(iii) a non-consultant hospital doctor who was pensionable under the St. Laurence's Hospital Superannuation Scheme, or

(iv) eligible to become a registered officer by virtue of sub-article (2), or eligible as a non-consultant hospital doctor to become pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969, or under the St. Laurence's Hospital Superannuation Scheme.

(6) (a) A registered officer of a local authority to whom sub-article (5) applies shall be entitled to reckon the following periods of service as service:

(i) wholetime service as a non-consultant hospital doctor with the local authority or any other local authority given before the 1st day of October, 1979,

(ii) wholetime service as a non-consultant hospital doctor in a voluntary hospital or in St. Laurence's Hospital given before the 1st day of July, 1979,

(iii) wholetime service given by an officer with a local authority hospital or with a voluntary hospital or with St. Laurence's Hospital which would have been service as a non-consultant hospital doctor had he or she been provisionally or fully registered as a medical practitioner for such period,

(iv) any other wholetime service as a doctor which he or she gave as a temporary officer to the local authority or any other local authority.

(b) A contribution as set out in paragraph (c) following in respect of service which is reckonable under paragraph (a) shall be paid to the local authority by, or on behalf of, a registered officer of a local authority where contributions in respect of such service were not already paid to the local authority or to any other local authority or to a voluntary hospital or to St. Laurence's Hospital, or, having been so paid, were returned to him or her in error.

(c) (i) The contributions referred to in paragraph (b) payable by a registered officer who is not fully insured shall, in respect of each office held during such service, be determined—

(I) in case the period of service being reckoned was given on or after the 1st day of January, 1969, at the rate of five per cent., and

(II) in case the period of service being reckoned was given before the 1st day of January, 1969, at the rate of two and one-half per cent.

of an amount corresponding to what the officer's annual rate of salary and annual value of emoluments, if any, would be on the date of payment of the contribution, if he or she held the office on such date, for each whole year he or she held such office and where he or she held such office for a part of a year, of such an amount as is proportionate to that part of a whole year.

(ii) The contributions referred to in paragraph (b) payable by a registered officer who is fully insured shall be at the rate of—

(I) three and one-half per cent. of the amount by which, at the date of payment of the contribution—

(A) as respects a person who is sharing a wholetime office with one other officer under an approved job-sharing scheme — his or her annual rate of salary and the annual value of his or her emoluments, taken together, as increased by one hundred per cent.,

(B) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together,

exceed twice the annual equivalent of the personal weekly rate of old age contributory pension, and

(II) one and one-half per cent., at the date of payment of the contribution, of—

(B) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together,

multiplied by the number of years of such service.

(7) A contribution under paragraph (b), as determined under paragraph (c)(i), of sub-article (6) shall be paid—

(a) by payment of amounts calculated in respect of one or more complete years, or

(b) by payment of an amount calculated in respect of all the service in respect of which a contribution is payable or the balance of such service in respect of which contributions have not already been paid.

(8) (a) Contributions received by a local authority under paragraph (b) of sub-article (6) shall be retained by such local authority.

(b) Agreements pursuant to articles 279(9) and 280 shall be deemed to apply between local authorities in relation to service which is reckoned pursuant to paragraph (a) of sub-article (6) and to contributions paid pursuant to paragraph (b) of that sub-article.

(9) The provisions of article 66(5) shall not apply to a registered officer who retires from office as a non-consultant hospital doctor.

69 Grant of lump sum and allowance to registered officer on his or her ceasing to hold office.

69. (1) Where—

(a) a registered officer of a local authority ceases to hold office and is not employed in another position service in which is capable of being reckoned under this Scheme, and

the local authority shall grant him or her a lump sum and allowance in any of the cases specified in sub-article (2).

(2) The cases referred to in sub-article (1) are the following:

(a) where the officer has ceased to hold office otherwise than by removal and—

(i) he or she has attained the age of sixty years and has not less than five years of pensionable local service,

(iii) he or she has become incapable of performing his or her duties by reason of permanent infirmity of mind or body and has not less than five years of pensionable local service;

(b) where the officer was removed from office for a cause other than misconduct or unfitness and has not less than five years of pensionable local service;

(c) where the office of the officer was abolished and he or she has not less than five years of pensionable local service;

(e) where the officer has ceased to hold office on account of having attained the age-limit therefor and has not less than five years of pensionable local service,

subject to the exclusion of any case, being a case such as is specified in paragraph (b) or paragraph (c), in which the officer was removed or resigned from office under section 24 of the Local Government Act, 1941 (No. 23 of 1941), or that section as amended by section 17 of the Local Government Act, 1955 (No. 9 of 1955), in circumstances such that subsection (2) of the said section 24 does not, by virtue of sub-section (3) of that section, apply.

(3) (a) (i) Notwithstanding sub-article (1) and articles 73, 74, 75, 77 and 277 the grant of a lump sum, allowance or other gratuity to or in respect of a manager who ceases to hold office on or after the 1st day of December, 1991 shall be a function of the Minister and such lump sum, allowance or other gratuity granted by the Minister shall be paid by the local authority with which the manager was pensionable on the date he or she ceased to hold office.

(3) (b) In consequence of the provisions of paragraph (a)(i)—

(i) section 8(1)(j) of the Cork City Management Act, 1929 (No. 1 of 1929) is hereby amended by the deletion of the words "and the granting of an allowance or gratuity to the Manager on his ceasing to be the Manager",

(v) paragraph 21 of the Second Schedule to the County Management Act, 1940 (No. 12 of 1940) is hereby deleted.

70 Determination of lump sum granted to registered officer.

70. (1) The amount of the lump sum to be granted under article 69 to a registered officer shall be equal to—

(a) three-eightieths of his or her pensionable remuneration multiplied by the number of years in his or her service at the date of cesser of office, or

(b) one and one-half times his or her pensionable remuneration,

whichever is the less.

(2) Where subsection (6) of section 37 of the Act of 1948 applied in respect of a registered officer, in any application to him or her of sub-article (1), that sub-article shall be construed as if it provided that the lesser sum therein referred to should be increased by one-half per cent. of that sum multiplied by the number of whole years referred to in the said subsection (6).

71 Determination of allowance granted to registered officer.

71. (1) The allowance to be granted under article 69 to a registered officer who is not fully insured on his or her ceasing to hold office shall be—

(a) an allowance at the rate per annum of one-eightieth of such person's pensionable remuneration multiplied by the number of years in his or her service at the date of cesser of office, or

(b) an allowance at the rate per annum of one-half of his or her pensionable remuneration,

whichever is the less.

(2) The allowance to be granted under article 69 to a registered officer who is fully insured on his or her ceasing to hold office shall be—

(a) an allowance at the rate per annum of one-eightieth of the amount by which such person's pensionable remuneration exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension at the date of cesser of office, multiplied by the number of years in his or her service at the date of cesser of office, or

(b) an allowance at the rate per annum of one-half of the amount by which his or her pensionable remuneration exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension at the date of cesser of office,

whichever is the less.

(3) (a) Where a registered officer who is fully insured ceases to hold his or her office—

(i) because of having become incapable of performing his or her duties by reason of permanent infirmity of mind or body, or

(ii) on or after attaining the age of sixty years or, in relation to a registered officer who is a fire brigade officer and who ceases to hold his or her office on or after the 21st day of February, 1996, on attaining the age of fifty-five years,

with entitlement to an allowance under sub-article (2), the local authority may pay to such person a supplementary annual allowance the amount of which shall not be greater than the amount by which the allowance which would have been payable to him or her under sub-article (1) if he or she were not fully insured exceeds the allowance payable to him or her pursuant to sub-article (2), together with, where paragraph (b)(ii) applies, the annual equivalent of the reduced personal rate of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to such person.

(b) The supplementary allowance referred to in paragraph (a) shall be payable in respect of any period or periods after cesser of office during which such person, while under or over the age of sixty-five years, is unemployed and—

(i) fails to qualify for invalidity pension, unemployment benefit, disability benefit, retirement pension or old age contributory pension where such failure is due to causes outside his or her own control, or

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

72 Reduction of lump sum and allowance of registered officer for unsatisfactory service.

72. (1) Where a local authority decide under article 69 that a registered officer shall be granted a reduced lump sum and allowance the following provisions shall apply:

(a) subject to the provisions of sub-article (2), as respects a person who ceased to hold office as a registered officer before the 10th day of January, 1984, the amount of the lump sum and the rate per annum of the allowance granted to him or her under article 69 shall be reduced below the amount and rate that would be appropriate therefor under articles 70 and 71 and to an extent not less than fifty per cent., and

(b) as respects a person who is a registered officer on or after the 10th day of January, 1984, either,

(i) the amount of the lump sum that would be appropriate under article 70 shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable and, in addition, where the amount of the loss of funds is greater than the amount of the lump sum, payment of the allowance that would be appropriate under article 71 shall be suspended until such time as the total loss is recovered by the local authority, or

(ii) the lump sum and allowance shall be reduced by such amount as the local authority in the special circumstances of the case consider proper.

(2) Where it is favourable to him or her, the provisions of sub-article (1)(b) shall be applied in relation to a registered officer who was granted a reduced lump sum and allowance under article 69 and who ceased to hold office before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of sub-article (1)(b)(i) are applied, from a date, not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of allowance under article 71.

73 Grant of short service gratuity to registered officer.

73. (1) Subject to sub-article (2), where a registered officer of a local authority having not less than one year and less than five years of pensionable local service ceases to hold office, the local authority shall, in any of the cases specified in sub-article (3), grant to him or her a gratuity of such amount, not exceeding one-twelfth of his or her pensionable remuneration, multiplied by the number of years in his or her pensionable local service, as they consider proper.

(2) The gratuity under sub-article (1) shall be increased as respects a registered officer whose pensionable local service at date of cesser of office is not less than two years and less than five years and who ceases to hold office on account of being incapable of performing his or her duties by reason of permanent infirmity of mind or body, by the addition of an amount equal to three-eightieths of his or her pensionable remuneration multiplied by the number of years in his or her pensionable local service.

(3) The cases referred to in sub-article (1) are the following:

(a) where the officer has ceased to hold office on account of being incapable of performing his or her duties by reason of permanent infirmity of mind or body;

(b) where the officer was removed from office for a cause other than misconduct or unfitness;

(d) where the officer has resigned in a case in which his or her position was materially altered to his or her detriment by changes in its conditions made without reasonable cause,

74 Grant of gratuity in respect of deceased registered officer.

74. (1) Where a registered officer of a local authority dies in office the local authority shall grant to his or her legal personal representative a gratuity of an amount equal to—

(a) his or her pensionable remuneration, or

(b) an amount equal to the lump sum which would be payable to him or her under article 70 if he or she had retired on the date of death because of permanent infirmity of mind or body,

whichever is the greater.

(2) Notwithstanding the provisions of sub-article (1), the gratuity may, as respects a registered officer who dies in office on or after the 1st day of January, 1986 and who is married at the date of death, be granted at the discretion of the local authority to the widow or widower, as appropriate.

75 Grant of gratuity in respect of deceased grantee under article 69.

75. Where a person, who was a registered officer of a local authority and who was granted under article 69 a lump sum and allowance on ceasing to hold office, dies before the total of all the sums received by him or her on foot of the lump sum and allowance is equal to his or her pensionable remuneration, the local authority shall grant to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, a gratuity equal to the difference between the said total amount and the said pensionable remuneration.

76 Grant of gratuity to female registered officer on marriage.

76. (1) Where a female registered officer resigns from office with a local authority and—

(a) she became such an officer before the 1st day of June, 1978,

(b) she continued to be such an officer from the 1st day of June, 1978 to the date her resignation had effect,

(d) she does not accept any other position service in which is capable of being reckoned under this Scheme,

(e) she produces, within three months of her resignation or such longer period as the local authority may allow in the circumstances of the particular case, to the local authority a certificate of her marriage,

(f) in the case of her marriage on or before the 31st day of May, 1976 — her resignation occurs on or before the 30th day of June, 1978, or, in the event of her not having five years of pensionable local service by the said 30th day of June, 1978, on the date, not later than the 30th day of November, 1979, on which she has five years of pensionable local service,

(g) in the case of her marriage on or after the 1st day of June, 1976, and not later than the 30th day of November, 1977 — her resignation occurs on or before the 30th day of June, 1978, or not later than two years from the date of her marriage, whichever is the later, or, in the event of her not having five years of pensionable local service on the 30th day of June, 1978 or at the expiration of two years from the date of her marriage, on the date, not later than the 30th day of November, 1979, on which she has five years of pensionable local service,

(h) in the case of her marriage on or after the 1st day of December, 1977 — her resignation occurs not later than two years from the date of her marriage,

the following provisions shall have effect:

(I) if the local authority are of opinion that she has served in her office with diligence and fidelity and to their satisfaction, the local authority shall grant to her a gratuity of an amount equal to one-twelfth of her pensionable remuneration, multiplied by the number of years in her pensionable local service, or her pensionable remuneration, whichever is the less;

(II) if the local authority, although not being of opinion that she has served in her office with diligence and fidelity and to their satisfaction, nevertheless decide that, in the special circumstances of the case, she should be granted a reduced gratuity, they shall grant to her a gratuity of an amount equal to the amount that would be appropriate under clause (I) reduced—

(A) as respects a person who ceased to be a female registered officer before the 10th day of January, 1984, to such extent, not less than fifty per cent., as they consider proper, and

(B) as respects a person who is a female registered officer on or after the 10th day of January, 1984, either—

(i) by the amount of any loss of funds to the local authority for which the person is culpable, or

(ii) by such amount as the local authority in the special circumstances of the case consider proper;

(III) notwithstanding the provisions of clauses (I) and (II), where a female officer referred to in paragraph (f) had five years of pensionable local service on the 31st day of May, 1978, or, on a date during the month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable remuneration and pensionable local service on the 31st day of May, 1978, or, where she first attained five years of pensionable local service between that date and the 30th day of June, 1978, on the day on which she so attained such five years of pensionable local service, and any contributions paid by her pursuant to article 80 subsequent to such date shall be returned to her;

(IV) notwithstanding the provisions of clauses (I) and (II), where a female officer referred to in paragraph (g) had five years of pensionable local service on a date before the 30th day of June, 1978 and the period of two years from the date of her marriage expired on a date during the said month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable local service as at the later of the said two dates, and any contributions paid by her pursuant to article 80 subsequent to such later date shall be returned to her.

(2) Where a female person became a registered officer of a local authority on or after the 1st day of June, 1978, the provisions of sub-article (1) in relation to the grant of a gratuity shall, notwithstanding paragraphs (a) and (b) of that sub-article, apply to her provided that immediately before she became such registered officer she had a continuous period of wholetime service in a position service in which is capable of being reckoned under this Scheme and that for the whole or part of such period she was a person to whom a superannuation scheme, which included entitlement to a marriage gratuity, applied.

(3) A marriage gratuity shall not be granted to a female registered officer who was already married before becoming such registered officer unless the marriage took place during a period of wholetime service which is capable of being reckoned under this Scheme.

(4) A female registered officer of a local authority to whom a gratuity may be granted under this article may apply in writing to the local authority to opt for preserved superannuation benefits under article 77 in lieu of the said gratuity.

77 Grant of preserved benefits to registered officer.

77. (1) (a) Where a registered officer of a local authority having at least five years of pensionable local service has ceased to hold office other than—

(i) in such circumstances that benefit under this Chapter, other than a benefit under this article, arises, or

(ii) on removal from office for misconduct or unfitness, or

(iii) subject to paragraph (b) on becoming employed in another position service in which is capable of being reckoned under this Scheme, and the local authority either are of opinion that in general he or she has served in such office with diligence and fidelity and to their satisfaction, or, not being of that opinion, they nevertheless decide that, in the special circumstances of the case, he or she should be granted a reduced preserved pension and reduced preserved lump sum, or if he or she dies before being granted such pension and lump sum, a preserved death gratuity should be granted in respect of him or her, they shall, on written application by him or her, grant a preserved pension and preserved lump sum to him or her—

(I) in case he or she has ceased to hold office and the local authority at any time decide that he or she would have ceased to hold office because of permanent infirmity of mind or body if he or she had remained in such office after the date he or she ceased to hold the office, with effect from the 10th day of January, 1984 or the date on which the decision is made, whichever is the later,

(II) in any other case — with effect from the date he or she attains sixty years of age,

or, if he or she dies before attaining sixty years of age and a decision under clause (I) has not been made in respect of him or her, they shall grant a preserved death gratuity to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, on application by the widow, widower or legal personal representative.

(b) Notwithstanding the provisions of paragraph (a)(iii), a preserved pension and preserved lump sum may, on written application to the local authority, be granted to a registered officer of a local authority who ceases to hold office on or after the 1st day of July, 1989 on becoming employed in a position service in which is capable of being reckoned under this Scheme, subject to the conditions set out in sub-article (5)(b).

(2) (a) Notwithstanding the provisions of article 80(3), where a registered officer of a local authority ceases to hold office with entitlement to a preserved lump sum and preserved pension or to a preserved death gratuity, the local authority shall notify him or her, in writing, of the amount of any contributions outstanding under this Chapter and unless such contributions are paid to the local authority within twelve months of such notice, they shall fall to be recovered, in due course, from the preserved lump sum and preserved pension or preserved death gratuity arising under sub-article (1).

(i) as respects a registered officer who is not fully insured, if the aggregate salary or wages and emoluments, if any, of each office and employment in respect of which the contributions are payable was increased by reference to the rate of salary or wages and emoluments, if any, applicable to each such office or employment on the last effective date of increases under the Pensions (Increase) Act, 1964 , prior to—

(I) in case he or she is awarded a preserved lump sum and preserved pension pursuant to sub-article (1)(i) — the effective date of such award,

(II) in case he or she is awarded a preserved lump sum and preserved pension pursuant to sub-article (1)(ii) — the date he or she attains sixty years of age, or

(III) in case a preserved death gratuity is awarded in respect of him or her — the date of his or her death, and

(ii) as respects a registered officer who is fully insured, if they were calculated by reference to the equivalent of pensionable remuneration and twice the annual equivalent of the personal weekly rate of old age contributory pension referred to in sub-article (5).

(3) A preserved pension or a preserved lump sum shall not be paid to a person in a case referred to in sub-article (1)(a)(I) unless the local authority are satisfied that the person is incapable from infirmity of mind or body of discharging the duties of the office which he or she held and that the infirmity is permanent and unless the person gives to the local authority a certificate of a registered medical practitioner specifying the nature of the infirmity, the extent to which the person is incapacitated and stating the opinion of the registered medical practitioner as to the permanency of the incapacity.

(4) Where a preserved pension is granted to a person in the circumstances described in sub-article (1)(a)(I), the local authority may, at any time after the award of the pension and before the date on which the person attains sixty years of age, review or further review the matter and upon such a review or further review—

(a) in case such pension is being paid and the said local authority is satisfied that, had the application been made on the date of the review (or further review), such application would not have been allowed, the local authority shall grant no further payments of the pension until the person attains sixty years of age, or

(b) in case payment of the pension has for the time being ceased in accordance with paragraph (a), and the said local authority are satisfied that, had such application been made at the date of the further review the application would have been allowed, payment of the pension shall be recommenced.

(5) (a) (i) Subject to paragraphs (b) and (c) and sub-article (7), a preserved pension may not exceed one-eightieth of—

(I) as respects a registered officer who is not fully insured, the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which the applicant attains sixty years of age, or in case such pension is awarded under sub-article (1)(i), prior to the effective date of payment of such pension, of his or her pensionable remuneration at the date of cesser of office, or

(II) as respects a registered officer who is fully insured, the amount by which his or her pensionable remuneration for the purposes of subparagraph (i) exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension applicable on the relevant last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , referred to in this paragraph,

multiplied by the number of years of his or her pensionable local service, or by forty years whichever is the less;

(ii) a preserved lump sum may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date on which the applicant attains sixty years of age, or in case such lump sum is awarded under sub-article (1)(a)(I) or (b), prior to the effective date of payment of such lump sum, of his or her pensionable remuneration at the date of cesser of office, multiplied by the number of years of his or her pensionable local service, or by forty years, whichever is the less;

(iii) a preserved death gratuity may not exceed three- eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date of the person's death, of his or her pensionable remuneration at the date of cesser of office, multiplied by the number of years of his or her pensionable local service, or by forty years, whichever is the less.

(b) Notwithstanding the foregoing provisions of this article—

(i) the pensionable local service to be taken into account in determining the preserved pension and preserved lump sum or preserved death gratuity, as appropriate, of a registered officer of a local authority who ceases to hold office on or after the 1st day of July, 1989 and becomes employed in another position service in which is capable of being reckoned under this Scheme, together with the service reckonable in such position or any subsequent such position, shall not exceed forty years, and

(ii) the preserved pension and preserved lump sum in respect of such a person shall be granted by the local authority with effect from the date a lump sum and pension is granted to him or her in respect of his or her subsequent position or positions.

(c) (i) Where a preserved pension is granted under sub-article (1) to a person who, on the date of cesser of office, was a registered officer who was fully insured, the local authority may pay to such person a supplementary preserved pension the amount of which shall not be greater than the amount by which the preserved pension which would have been payable to him or her under paragraph (a)(i)(I) if he or she were not fully insured exceeds the preserved pension payable to him or her pursuant to paragraph (a)(i)(II), together with, where subparagraph (ii)(II) applies, the annual equivalent of the reduced personal rate of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to such person.

(ii) The supplementary preserved pension referred to in subparagraph (i) shall be payable in respect of any period or periods after the date the payment of the preserved pension commences during which such person, while under or over the age of sixty-five years, is unemployed and—

(I) fails to qualify for invalidity pension, unemployment benefit, disability benefit, retirement pension or old age contributory pension where such failure is due to causes outside his or her own control, or

(II) qualifies for unemployment benefit, disability benefit, retirement pension or old age contributory pension at a reduced personal rate due to causes outside his or her own control or at a rate less than the personal rate of old age contributory pension.

(6) Where a local authority decide under sub-article (1) that a person shall be granted a reduced preserved pension and a reduced preserved lump sum the following provisions shall apply:

(a) as respects a person who ceased to hold office before the 10th day of January, 1984, the amount of the preserved lump sum and the rate per annum of the preserved pension granted under sub-article (1) shall be reduced below the amount and rate that would be appropriate under sub-article (5)(a)(i) and (ii) and to an extent not less than fifty per cent.,

(b) as respects a person who is a registered officer on or after the 10th day of January, 1984, either,

(i) the amount of the preserved lump sum that would be appropriate under sub-article (5)(a)(ii) shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable and, in addition, where the amount of the loss of funds is greater than the amount of the preserved lump sum, payment of the preserved pension that would be appropriate under sub-article (5)(a)(i) shall be suspended until such time as the total loss is recovered by the local authority, or

(ii) the preserved lump sum and preserved pension shall be reduced by such amount as the local authority in the special circumstances of the case consider proper, and

(c) where it is favourable to him or her, the provisions of paragraph (b) shall be applied in relation to a registered officer who was granted a reduced preserved lump sum and a reduced preserved pension and who ceased to hold office before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of paragraph (b)(i) are applied, from a date, not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority for the purpose of determining the rate of preserved pension.

(7) (a) Subject to paragraphs (b), (c) and (d), where a person who ceases to hold office with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes a registered officer or a registered employee of a local authority, then on his or her becoming such registered officer or employee, as may be appropriate, his or her entitlement under this article shall cease.

(b) Where a person who is not fully insured ceases to hold office with an entitlement to benefit under sub-article (1) and subsequently becomes a registered officer of a local authority who is fully insured, either his or her entitlement under this article shall cease or he or she, at any time up to and including the date of subsequent cesser of office, (or such person's legal personal representative on his or her behalf in the event of his or her death in service), may apply in writing to the local authority to have the provisions of sub-article (5)(b) applied to him or her, subject to the proviso that in the application of the said provisions to him or her the words "on or after the 1st day of July, 1989" in sub-article (5)(b)(i) shall be disregarded.

(c) Where a person who is not fully insured ceases to hold office with an entitlement to benefit under sub-article (1), waives such entitlement under sub-article (10) and subsequently becomes a registered officer of a local authority who is fully insured, he or she, at any time up to and including the date of subsequent cesser of office, (or such person's legal personal representative on his or her behalf in the event of his or her death in service), may apply in writing to the local authority to restore the entitlement under this article, subject to the repayment of the contributions that were returned to him or her, as provided for in article 82(4)(a), and, in case such application is made, the provisions of sub-article (5)(b) shall apply to him or her, subject to the proviso that in the application of the said provisions to him or her the words "on or after the 1st day of July, 1989" in sub-article (5)(b)(i) shall be disregarded.

(d) Where a person who is not fully insured ceases to hold office with an entitlement to a marriage gratuity under article 76, does not exercise the option referred to in sub-article (4) of that article and subsequently becomes a registered officer of a local authority who is fully insured, she, at any time up to and including the date of subsequent cesser of office, (or such person's legal personal representative on her behalf in the event of her death in service), may apply in writing to the local authority to restore the entitlement under this article, subject to the repayment of the gratuity that was returned to her, as provided for in article 117(3)(a), and, in case such application is made, the provisions of sub-article (5)(b) shall apply to her, subject to the proviso that in the application of the said provisions to her the words "on or after the 1st day of July, 1989" in sub-article (5)(b)(i) shall be disregarded.

(8) (a) Where a registered officer of a local authority who ceases to hold office before the 1st day of July, 1989, with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes employed in a position service in which is capable of being reckoned under this Scheme, not being a person referred to in sub-article (7), he or she may apply to the local authority in writing to waive such entitlement and thereupon such entitlement shall be waived and the local authority shall not grant any benefit under this article to, or in respect of, him or her.

(b) Where a registered officer of a local authority who ceases to hold office on or after the 1st day of July, 1989, with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes employed in a position service in which is capable of being reckoned under this Scheme, not being a person referred to in sub-article (7), either his or her entitlement under this article shall cease or he or she may apply in writing to the local authority to have the provisions of sub-article (5)(b) applied to him or her.

(9) The foregoing provisions of this article shall apply as respects a registered officer in relation to any part-time office under the local authority, or any other local authority, which he or she holds in a permanent capacity where he or she ceases to be a registered officer on or after the 10th day of January, 1984, subject to the provisos:

(i) that at the date he or she ceases to hold the part-time office he or she has served at least five years in that office,

(ii) that he or she ceases to hold the part-time office on a date which occurs before the date he or she ceases to be a registered officer,

(iii) that subsequent to his or her ceasing to hold the part-time office he or she is granted an allowance, or a preserved pension, or a death gratuity is granted in respect of him or her on his or her ceasing to be a registered officer,

(iv) that the provisions of clauses (I) and (II) of paragraph (a) of sub-article (1) shall not apply in respect of the part-time office and any preserved pension and preserved lump sum in respect of the part-time service shall be granted instead with effect from the date the allowance pursuant to articles 69 and 71, or the preserved pension under this article, in respect of his or her substantive wholetime office, is granted, and

(v) that references in this article to pensionable remuneration and pensionable local service shall be construed respectively as relating to the remuneration in respect of the part-time office and to the extent of the period during which he or she held the part-time office.

(10) Where a registered officer of a local authority ceases to hold office with an entitlement to benefit under this article, such person, provided he or she became a registered officer before the 1st day of February, 1995, may, in writing, waive such entitlement and apply to the local authority to have his or her superannuation contributions returned to him or her under article 81(5); upon receipt of such application the local authority shall return such contributions to such person and the local authority shall not grant any other benefit under this Chapter to, or in respect of, him or her.

78 Superannuation of certain managers.

78. (1) Where pursuant to section 47 of the Local Government Act, 1991 , a manager ceases to hold office before he or she has attained the age of sixty-five years and he or she is not re-appointed to such office or appointed to any other office of manager pursuant to the provisions of the Local Authorities (Officers and Employees) Act, 1926 (No. 39 of 1926), as extended by the provisions the City and County Management (Amendment) Act, 1955 (No. 12 of 1955), or he or she does not otherwise become a registered officer of a local authority, the following provisions shall apply:

(a) there shall be added to his or her pensionable local service a period not exceeding—

(i) if his or her pensionable local service is twenty years or more — ten years,

(ii) if his or her pensionable local service is less than twenty years and not less than ten years — half that pensionable local service, and

(iii) if his or her pensionable local service is less than ten years and not less than five years — five years,

subject to the provisos—

(I) that a period shall not be added so as to make his or her service greater than forty years,

(III) that the aggregate of any period added under article 66(5) and the additional period provided for in this paragraph shall not exceed ten years,

(b) article 66(5)(c) shall not apply,

(i) one-half of his or her annual rate of salary at the date of cesser of office, or

(ii) the aggregate of the payments of salary which would have been made to him or her if he or she had continued to serve to the age of sixty-five years,

whichever is the less, and

(d) there shall be granted to him or her a lump sum and allowance with effect from the date he or she ceases to hold office, determined in accordance with articles 70 and 71.

(2) Where a person to whom the provisions of sub-article (1) are applied subsequently becomes a registered officer of a local authority—

(a) the allowance granted to him or her shall cease to be paid with effect from the date he or she becomes such registered officer,

(b) on or prior to becoming such registered officer there shall be repayable by him or her to the relevant local authority the amount determined by the formula,

A x B, where—

A is the sum of the special severance gratuity granted to him or her under sub-article (1)(c) and the lump sum granted to him or her under sub-article (1)(d),

B is the pensionable remuneration Which would have applied to him or her if he or she had ceased to hold office on the date he or she becomes such registered officer, and

C is the pensionable remuneration which applied to him or her on the date he or she ceased to hold office, and

79 Registered officers granted special leave without pay to take up appointments with instructions of the European Communities.

79. (1) Where a registered officer of a local authority is granted special leave without pay by a local authority, with the consent of a Minister of the Government, in order to take up after the 31st day of December, 1972, an appointment with an institution of the European Communities and such special leave ceases by reason of his or her return to a position in the local authority, he or she shall be entitled to reckon as service the period of service with such institution which was actual service reckonable for the purposes of the institution's pension scheme where—

(a) he or she is not awarded a pension, preserved pension, severance gratuity, compensation payment, or any equivalent benefit from the institution, and

(b) the institution makes an agreed payment to the local authority in respect of the service.

(2) Where a registered officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and leaves the employment of the institution before he or she attains sixty years of age, otherwise than because of dismissal or redundancy, and he or she ceases to hold office in the local authority by reason of his or her resignation therefrom with effect from the date on which he or she ceases to hold employment with the institution, and if, but only if, he or she does not become employed in a position service in which is capable of being reckoned under this Scheme, the provisions of article 77 will apply in his or her case, subject to the proviso that his or her pensionable local service for the purposes of the said article 77 shall be his or her pensionable local service on his or her last day of such service with the local authority prior to taking up his or her appointment with the institution.

(3) Where a registered officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and he or she dies while in the service of the institution before his or her special leave without pay terminates the following provisions shall apply:

(a) an amount not greater than an amount equal to three-eightieths of the equivalent at the date of death, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority multiplied by the number of years of his or her pensionable local service, or forty years, whichever is the less, will be paid by the local authority to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, and

(b) articles 74 and 77 will not apply in relation to him or her.

(4) Where a registered officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and the person is serving in the institution when he or she attains sixty years of age, the following provisions shall apply:

(i) an annual allowance of one-eightieth of the equivalent, on such date, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority prior to taking up his or her appointment with the institution multiplied by the number of years of his or her pensionable local service or forty years, whichever is the less, and

(ii) a lump sum of three-eightieths of the equivalent, on such date, of his or her pensionable remuneration on his or her last day of reckonable service with the local authority prior to taking up his or her appointment with the institution multiplied by the number of years of his or her pensionable local service, or forty years, whichever is the less, provided that the officer has ceased to hold office with the local authority by reason of his or her resignation therefrom with effect from the date on which he or she attains sixty years of age, or in case his or her special leave without pay terminates after that date, the date of such termination,

(b) the said benefits shall be in lieu of any payments which apart from this sub-article might otherwise fall due to be paid to, or in respect of, him or her under this Chapter.

(5) (a) Where a registered officer of a local authority takes up an appointment with an institution of the European Communities in the circumstances described in sub-article (1) and the local authority, after consultation with the Minister, are subsequently satisfied that, that appointment having been terminated, such termination is due to redundancy, and the person applies to return to his or her position in the local authority, the following provisions shall apply:

(ii) if he or she is so deemed to have returned to his or her position in the local authority, the said day shall not constitute pensionable local service.

(b) In determining the amount of an annual allowance or a lump sum which may be granted to a person who by virtue of paragraph (a) is deemed to have returned to his or her position in the local authority on the day following his or her last day of service with the institution and to have ceased to hold office with the local authority in the circumstances referred to in article 69(2)(c) on that day, the local authority, with the consent of the Minister, shall be entitled to take account of any compensation received by the person by virtue of such termination of his or her appointment with the relevant institution.

(6) For the purposes of this article—

"the European Communities" means the European Community, the European Coal and Steel Community and the European Atomic Energy Community;

80 Contributions by registered officers.

80. (1) (a) Subject to the provisions of articles 64 and 68 and to the following provisions of this article, a registered officer of a local authority who is not fully insured shall contribute to such local authority for the purposes of articles 62 to 85 at the rate of five per cent. of his or her annual rate of salary and the annual value of his or her emoluments, subject to the proviso that there shall be no contributions in respect of which he or she had neither salary nor emoluments nor in respect of a period which he or she is precluded from reckoning under article 62(1)(g).

(b) Subject to the provisions of articles 64 and 68 and to the following provisions of this article, a registered officer of a local authority who is fully insured shall contribute to such local authority for the purposes of articles 62 to 85 at the rate of—

(i) three and one-half per cent. of the amount by which his or her annual rate of salary and the annual value of his or her emoluments, taken together, exceed—

(I) as respects a person who is sharing a wholetime office with one other officer under an approved job-sharing scheme — the annual equivalent of the personal weekly rate of old age contributory pension,

(II) in any other case, twice the annual equivalent of the personal weekly rate of old age contributory pension, and

(ii) one and one-half per cent. of his or her annual rate of salary and the annual value of his or her emoluments,

subject to the proviso that there shall be no contributions in respect of which he or she had neither salary nor emoluments nor in respect of a period which he or she is precluded from reckoning under article 62(1)(g).

(2) (a) A registered officer of a local authority who is not fully insured and who, pursuant to sub-articles (4) and (5) of article 63, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority shall contribute to his or her employing local authority for the purposes of the said sub-articles (4) and (5) at the rate of—

(i) two and one-half per cent. of the aggregate salary and value of his or her emoluments, if any, taken together, which he or she received for so much of such period or periods as occurred between the 1st day of April, 1948 and the 31st day of December, 1985, and

(ii) five per cent. of the aggregate salary and value of his or her emoluments, if any, taken together, which he or she received for so much of such period or periods as occurred on or after the 1st day of January, 1986, together with, in each case where the contribution is not paid within three years of the date of notification to him or her by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

(b) A registered officer of a local authority who is fully insured and who, pursuant to sub-articles (4) and (5) of article 63, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority shall contribute to his or her employing local authority for the purposes of the said sub-articles (4) and (5) at the rate of—

(i) three and one-half per cent. of the amount by which, at the date of payment of the contribution—

(I) as respects a person who is sharing a wholetime office with one other officer under an approved job-sharing scheme — his or her annual rate of salary and the annual value of his or her emoluments, taken together, as increased by one hundred per cent.,

(II) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together,

exceed twice the annual equivalent of the personal weekly rate of old age contributory pension, and

(ii) one and one-half per cent., at the date of payment of the contribution, of—

(II) in any other case — his or her annual rate of salary and the annual value of his or her emoluments, taken together,

multiplied by the number of years of such service.

(c) Save where an agreement pursuant to article 280 applies, where contributions are received by a local authority under paragraph (a) or (b) and any amount so received is in respect of service under another local authority or local authorities the first-mentioned local authority shall transfer such amount to the local authority or local authorities under which the service occurred.

(3) The contribution to be made by a registered officer of a local authority under this article may be obtained by such local authority by means of periodical deductions from his or her salary and emoluments, but, if any such deduction proper to be made by a local authority from his or her salary and emoluments is not made, such local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or her or out of any lump sum, allowance or gratuity payable by them to, or in respect of, him or her.

(4) Where, under article 277, lump sums, allowances or gratuities granted by a local authority are paid by another local authority, the first-mentioned local authority shall from time to rime (but not less frequently than once in each quarter) transfer to the other local authority—

(a) in case the first-mentioned local authority are a vocational education committee — one-half of all sums received by them in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of December, 1989 by way of contribution under this article, or under article 63(1)(g)(ii), and

(b) in any other case — the whole of all such sums.

(5) (a) In the case of a person—

(i) whose name was entered under article 5(5) by a mental hospital authority in the register maintained under the said article 5, or

(ii) whose name is entered in Part I of the Register by virtue of article 85(2),

the reference to five per cent. in sub-article (1) shall, until the expiration of his or her continuous period of being an officer of a local authority beginning on the commencement of section 41 of the Act of 1961, be construed as a reference to three per cent.

(b) In the case of a person whose name was entered otherwise than under article 5(5) by a mental hospital authority, as from the expiration of a continuous period of such person's being a mental hospital employee which began on the commencement of section 41 of the Act of 1961, and—

(i) as from the commencement of which such person's name was entered under article 29(4), or

(ii) not having been so entered, his or her name was entered in Part II of the Register by virtue of article 107(2),

the reference to five per cent. in sub-article (1) shall, until the expiration of his or her continuous period of being an officer of a local authority beginning at the time as from which the mental hospital authority entered his or her name in the register maintained under the said article 5, be construed as a reference to three per cent.

81 Return of contributions to registered officers.

81. (1) In articles 62 to 85 "the contributions" means, in relation to a registered officer, the aggregate amount of his or her contributions for superannuation in respect of service which is capable of being reckoned under this Scheme.

(2) Where a registered officer of a local authority ceases to hold office for any cause other than misconduct, does not accept any other position service in which is capable of being reckoned under this Scheme and is not granted a lump sum and allowance under article 69, a gratuity under article 73 or 76 or does not have an entitlement to a preserved lump sum and preserved pension under article 77, the local authority shall return to him or her the contributions.

(3) (a) Where a registered officer of a local authority is removed from office for misconduct, other than in a case where he or she is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the local authority shall have power at their discretion—

(i) in relation to a person who ceased to be a registered officer before the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing, and

(ii) in relation to a person who ceases to be a registered officer on or after the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing.

(b) Notwithstanding any other provision of this Scheme, there shall be no appeal as respects a decision of a local authority in respect of a case to which subparagraph (i) of paragraph (a) applies.

(4) A local authority shall with effect from the 1st day of November, 1979 return the contributions to a former officer of the local authority who ceased to hold office to take up a position, other than as an officer or employee of any other local authority, service in which is capable of being reckoned under this Scheme, where he or she subsequently ceases to hold such position for any cause other than misconduct and does not accept another position service in which is capable of being reckoned under this Scheme and, under the superannuation conditions then applicable to him or her, he or she is not granted a return of such contributions or any lump sum, allowance or gratuity or is not given the benefit of any preserved lump sum, allowance or gratuity.

(5) A local authority shall return the contributions to a person who makes the application provided for in article 77 (10).

(6) Where a local authority return the contributions or part thereof and the contributions includes a sum for contributions for superannuation made by the officer in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall recoup such sum to the local authority.

(7) Where a body service under which is capable of being reckoned under this Scheme return contributions made for superannuation in respect of service which is capable of being reckoned under this Scheme and the amount returned includes a sum for contributions held by any local authority, that local authority shall recoup such sum to the body.

(8) Section 780 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) shall apply in relation to a return of contributions made under this article.

82 Repayment of returned contributions (registered officer).

82. (1) Where, after the contributions have been returned under article 24 or 81 to a pensionable officer or a registered officer of a local authority on his or her ceasing to be a pensionable officer or a registered officer or contributions have been returned to an officer under section 10 of the Act of 1909 or to an officer under section 86 of the Act of 1945, he or she becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable officer whose service in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under this Scheme and which commenced before the 27th day of May, 1977, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(2) Where, contributions having been returned under section 32 of the Act of 1948 by a local authority to a person, he or she becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable officer whose service in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under this Scheme and which commenced before the 27th day of May, 1977, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(3) The foregoing provisions of this article shall apply in respect of a person who becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, subject to the proviso that the addition of compound interest shall not apply in any such case where the repayment is made before the expiration of twelve months after the date he or she is notified in writing of his or her entitlement under this sub-article.

(4) Where a person who was not fully insured ceased to be a pensionable officer or a registered officer of a local authority, had the contributions returned to him or her under article 24 or article 81, subsequently becomes a registered officer of a local authority who is fully insured and decides (or, in the event of his or her death in service, such person's legal personal representative on his or her behalf decides) to repay the contributions that were so returned to him or her—

(a) in case he or she resigned with an entitlement to benefit under sub-article (1) of article 77 and waived such entitlement under sub-article (10) of that article and makes application in writing under the provisions of article 77(7)(c) to restore the entitlement under article 77, the provisions of sub-article (1) shall apply in relation to such repayment,

(b) in any other case, the amount to be repaid by him or her shall be determined by the formula

/images/en.si.1998.0455.0002.jpg

where—

A is the amount that would be repaid if the provisions of sub-article (1) applied in relation to such repayment,

B is the amount that would have been contributed by such person by reference to the annual rate of salary and the annual value of emoluments, if any, applicable to him or her on the date of cesser of office, following which the contributions were returned, if he or she had been fully insured and article 80(1)(b) and, where appropriate, article 124 or 188 had applied to him or her at that time, and

C is the amount that was contributed by such person by reference to the annual rate of salary and the annual value of emoluments, if any, applicable to him or her on the date of cesser of office, following which the contributions were returned, under article 80(1)(a) and, where appropriate, article 124 or 188.

(5) Where—

(a) a registered officer of a local authority has any period of service (other than as an officer or employee of a local authority) that would, if he or she made the repayment provided for by this sub-article, be capable of being reckoned under this Scheme, and

(b) contributions in respect of the service have been returned to him or her, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay the amount so returned to the local authority together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(6) Where—

(a) a repayment has been made under this article to a local authority, and

(b) the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

(i) in case the first-mentioned local authority are a vocational education committee — one-half of the repayment in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of December, 1989, and

(ii) in any other case — the whole of the repayment.

83 Exclustons from salary and emoluments.

83. (1) In articles 62 to 85 neither "salary" nor "emoluments" shall include any of the following:

(a) payments for overtime,

(b) travelling expenses,

(d) payments for special work of a casual or temporary nature,

(e) (i) in respect of a registered officer who ceased to hold office on or before the 30th day of November, 1994, payments for filling a position temporarily unless the period for which the payments are made is a continuous period of two years or more or, in relation to an officer referred to clause (II), less than two years reckoned back from—

(I) where the officer is in receipt of the payments on the date of cesser of office, the said date, or

(II) where, on or after the 1st day of January, 1988, the officer is appointed to the position such officer filled temporarily, the date of such appointment,

subject to such conditions as may be specified by the Minister,

(ii) in respect of a registered officer of a local authority within the meaning of paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) who ceases to hold office on or after the 1st day of January, 1998, payments for filling a position temporarily unless the period for which the payments are made is a continuous period or substantially continuous period of one year or more or, in relation to an officer referred to clause (II), less than one year reckoned back from—

(I) where the officer is in receipt of the payments on the date of cesser of office, the said date, or

(II) where, on or after the 1st day of January, 1998, the officer is appointed to the position such officer filled temporarily, the date of such appointment,

subject to such conditions as may be specified by the Minister, including transitional provisions in respect of registered officers who cease to hold office during the period between the 1st day of January, 1998 and the 31st day of December, 2000,

(iii) in this paragraph, "substantially continuous period" means two or more periods during which a registered officer was serving in office which were interrupted by virtue of the officer's absence or absences due to sick leave,

(f) such perquisites in kind (or a monetary payment given in lieu of such perquisites) as may be specified by the Minister.

(2) A local authority may, subject to—

(a) such conditions as may be specified by the Minister, and

(b) the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993,

decide that payments of a specified kind, being a kind mentioned in paragraph (a) of sub-article (1), shall be for the purposes of articles 62 to 85 part of the salary of a particular officer, of officers of a particular class or of every officer, and thereupon, notwithstanding sub-article (1), "salary" shall in articles 62 to 85, include, as respects that officer, officers of that class or every officer (as may be appropriate) payments of that kind.

84 Calculation of pensionable remuneration of registered officer.

84. (1) A local authority shall from time to time determine the annual money value of every (if any) emolument, being any apartments, rations or other perquisites in kind, of a registered officer.

(2) The pensionable remuneration of a registered officer for the purposes of articles 62 to 85 shall be—

(b) in case—

(i) he or she dies, or

(ii) he or she ceases to hold office because of his or her having become incapable of performing his or her duties by reason of permanent infirmity of mind or body,

his or her annual rate of salary at the date of cesser of office together with the annual average of his or her emoluments (if any) in respect of the relevant period provided his or her pensionable remuneration would have been so determined if—

(I) in the case of paragraph (b) (i) he or she had continued in office until the attainment of the age-limit therefor, and

(II) in the case of paragraph (b) (ii) he or she had continued in office until the attainment of the minimum retiring age therefor;

the uprated annual average of his or her salary during the relevant period determined in accordance with the formula set out in the table hereto together with the annual average of his or her emoluments (if any) during that period.

TABLE

(A x B)	+	(C x D)
N	N

where—

A is the number of days in the relevant period served in the position held by him or her at the commencement of that period,

B is the annual rate of salary which he or she would have had at the date of cesser of office if he or she had continued to hold the position held by him or her at the commencement of the relevant period,

C is the number of days in the relevant period served in the position which he or she held at the expiration of the relevant period,

D is the annual rate of salary at date of cesser of office,

N is 1095 days where the relevant period is three years and, in any other case, is the number of days in the relevant period,

provided that, if his or her position changed more than once during the relevant period, the formula shall be modified by the insertion after the value /images/en.si.1998.0455.0003.jpg , of the value,

/images/en.si.1998.0455.0004.jpg , in respect of each such additional N change, where in any value so inserted—

E equals the number of days in the relevant period served in the additional position to which the value relates, and

F equals the annual rate of salary which he or she would have had at the date of cesser of office if he or she had continued to hold the additional position to which the value relates.

(3) (a) Where a registered officer ceased to hold office or died in office during the period beginning on the 1st day of October, 1982 and ending on the 31st day of December, 1982, and his or her salary at the date of cesser of office was one which was affected by paragraph 1 of the Proposals, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister, so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate had payment of the third phase of the increase provided for in Clause 2 of the Public Service Pay Agreement not been postponed by the said paragraph 1 to the 1st day of January, 1983.

(b) Where a registered officer ceased to hold office or died in office and his or her salary at the date of cesser of office was one which was affected by paragraph 2 of the Proposals, or, had the Proposals been implemented on such date, his or her said salary would have been so affected, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister, so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate had the revision of the Public Service Pay Agreement by the said paragraph 2 not taken place.

(c) Where a registered officer ceased to hold office or died in office and his or her salary at the date of cesser of office was one which was affected by paragraph 3I of the Proposals, or, had the Proposals been implemented on such date, his or her said salary would have been so affected, his or her salary for the purposes of calculating his or her pensionable remuneration shall, if the Minister, so determines, and notwithstanding sub-article (2), be deemed to be the salary which would have been appropriate if 40% of the increase provided for in the relevant settlement, finding or offer had been payable from the effective date set out in such settlement, finding or offer.

(d) In this sub-article—

(4) Where the officer has been an officer for part only of the relevant period and, during the whole or part of the remainder of that period, he or she was an employee of a local authority, his or her wages as such employee shall, for the purposes of sub-article (2)(c), be regarded as salary.

(5) Notwithstanding any other provisions of this Chapter, in sub-article (2) "salary" and "emoluments" shall, in relation to any position not under a local authority service in which is capable of being reckoned under this Scheme, have the same meanings respectively as they have in the provisions relating to superannuation applicable to the position and, in addition, "salary" shall include remuneration of an employee in any such position.

(6) In this article "the relevant period" means—

(a) in case the period or the aggregate of periods which the officer is entitled to reckon as service under articles 62 to 85 is less than three years — such period or the aggregate of such periods, and

(b) in any other case — the period or the aggregate of the periods comprising the last three years of his or her service,

(7) (a) Notwithstanding the provisions of sub-article (2)(a), where a registered officer, between the 10th day of January, 1984 and the 31st day of March, 1997, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the salary for the class or grade of officers to which he or she belonged at the date of cesser of office is increased as a result of a general salary increase affecting all classes and grades of officers, then, the salary of such officer shall, subject to the determination of the Minister as respects any cesser arising before the 6th day of September, 1993, for the purposes of article 70 only, be deemed to be the salary which would have been appropriate had such increase in salary been applicable on the date the officer ceased to hold office, provided that the officer is alive on the date the salary increase becomes effective.

(b) Notwithstanding the provisions of sub-article (2)(a), where a registered officer on or after the 1st day of April, 1997, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the salary for the class or grade of officers to which he or she belonged at the date of cesser of office is increased as a result of a general salary increase affecting all classes and grades of officers, then, the lump sum determined under article 70 may be adjusted to take account of the salary which would have applied on the date of such general salary increase, provided that the officer is alive on the date the salary increase becomes effective.

(8) Where the terms of an agreement on pay in the public service made with the consent of a Minister of the Government and of the Minister for Finance specify that the pensionable remuneration of a registered officer for the purposes of determining a lump sum under article 70, a lump sum under article 70 together with an allowance under article 71, a short service gratuity under article 73, a death gratuity under article 74 or a marriage gratuity under article 76 shall be calculated otherwise than in accordance with the foregoing provisions of this article, such pensionable remuneration shall be calculated having regard to the terms of such agreement.

(9) For the purposes of sub-article (2), the words "salary" and "emoluments" shall, as respects a registered officer who is sharing a wholetime office with one other officer under an approved job-sharing scheme, mean, as respects any period during which he or she is so sharing a wholetime office, his or her "salary" and "emoluments", respectively, as increased by one hundred per cent.

85 Transitional provisions for articles 62 to 85.

85. (1) (a) (i) Where, at any time between the 27th day of May, 977 and the 31st day of May, 1978, a person, being a pensionable officer of a local authority, opted, in writing, before the 30th day of June, 1978, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall transfer his or her name from the register of pensionable officers maintained by them under the provisions of article 5 and shall enter his or her name in Part I of the Register and the entry shall have effect as if it had been made on the 27th day of May, 1977, or, on the date, not being after the 31st day of May, 1978, on which he or she became such pensionable officer.

(ii) Where, on the 1st day of January, 1990, a person, being a pensionable officer of a local authority, opted, in writing, before the 30th day of November, 1990, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall transfer his or her name from the register of pensionable officers maintained by them under the provisions of article 5 and shall enter his or her name in Part 1 of the Register and the entry shall have effect as if it had been made on the 1st day of January, 1990.

(b) An option referred to in paragraph (a) exercised by the legal personal representative of a person shall be regarded as an exercise by that person.

(2) (a) Where a person, being a mental hospital officer on the 27th day of May, 1977, not being a pensionable officer of a local authority on account of an option which he or she exercised pursuant to article 5(5)(d), opted, in writing, before the 30th day of June, 1978, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall enter his or her name in Part I of the Register and the entry shall have effect as if it had been made on the 27th day of May, 1977.

(b) An option referred to in paragraph (a) exercised by the legal personal representative of a person shall be regarded as an exercise by that person.

(3) The following provisions shall have effect in relation to a mental hospital officer whose name is entered in Part I of the Register on account of an option referred to in sub-article (2):

(a) where immediately before becoming so registered he or she was contributing under section 9 of the Act of 1909 and was for the purposes of that Act an officer of the first class, the provisions of sections 77, 78 and 79 of the Act of 1945, shall, notwithstanding paragraph (a) of subsection (2) of section 64 of that Act, apply to him or her and, for this purpose, his or her name shall be deemed to be entered in the register maintained under section 65 of that Act;

(b) where immediately before becoming so registered he or she was subject, by virtue of section 64 of the Act of 1945, to the Act of 1909, he or she shall, on becoming so registered, cease to be subject to that Act;

(I) none of the following sections, that is to say, sections 66, 67, 68, 69, 70, 71, 72, 76, 85 and 86 of the Act of 1945, shall apply to him or her, and

(II) subsection (2) of section 63 and sections 77, 78 and 79 of the said Act shall not apply to him or her save as respects a continuous period as a mental hospital officer beginning not later than the 27th day of May, 1977;

(d) the provisions of paragraph (c) shall also apply as respects a person whose name is entered in Part I of the Register otherwise than on account of an option exercised by him or her pursuant to sub-article (2) provided the entry is made from the expiration of a continuous period of such person's being a mental hospital employee which began not later than the 27th day of May, 1977, and as from which date the person's name was entered in Part II of the Register on account of an option exercised by him or her pursuant to article 107(2).

(4) The provisions of sub-articles (4), (5), (9) and (10) of article 28 shall apply as respects a registered officer to whom, immediately before he or she became a registered officer, such provisions applied.

(5) (a) No contribution under article 80 shall be required during a continuous period of service after becoming a registered officer from a person who, immediately before he or she became a registered officer, was a person to whom sub-article (6), (7) or (8) of article 28 applied.

(b) No contribution under article 80 shall be required during a continuous period of service after becoming a registered officer from a person who, immediately before he or she became a registered officer, was then a person to whom article 107(5)(a) applied.

Registered Employees

86 General limitations on service to be reckoned by registered employee.

86. (1) A provision of articles 86 to 107 entitling a registered employee to reckon as service any period shall be subject to the overriding qualification that he or she shall not be entitled so to reckon a particular period more than once nor shall he or she be entitled so to reckon any of the following:

(a) (i) any period in respect of which he or she has already received a lump sum, an allowance or a gratuity under this Scheme or any other scheme relating to superannuation or under any Act relating to superannuation service for the purposes of which is capable of being reckoned under this Scheme, unless, in the case of a gratuity, having been entitled to repay such gratuity, he or she has done so, or

(ii) any period in respect of which he or she has already been granted a preserved pension or preserved lump sum under any scheme or Act relating to superannuation,

(b) any period in respect of which any contributions for superannuation have been returned to him or her, unless, having been entitled to repay such contributions, he or she has done so,

(c) any period before a date on which he or she was discharged or removed from his or her position for misconduct or unfitness save—

(ii) as respects a person who is a registered employee on or after the 10th day of January, 1984, where he or she is either immediately or at a later date appointed to or employed in a position service in which is capable of being reckoned under this Scheme, and the local authority from whose service he or she was discharged or removed is satisfied that the service which he or she gave prior to such discharge or removal should be allowed to reckon,

(d) subject to article 87(2), any period of employment under a local authority during a local financial year, being the local financial year 1976 or any earlier local financial year, during which he or she had not two hundred or more service days, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(b) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ), or any period of employment under a local authority during a local financial year, being the local financial year 1977 or any subsequent local financial year prior to becoming a registered employee, during which he or she had not one hundred and thirty or more service days,

(2) The provisions of sub-article (1)(c)(ii) shall be applied as respects a registered employee who ceased to hold employment before the 10th day of January, 1984, for the purpose of determining with effect from the said 10th day of January, the amount of an allowance pursuant to articles 93 and 95 or a preserved pension pursuant to article 101.

87 Application of certain provisions to registered employees.

87. (1) A registered employee of a local authority who, in relation to any local financial year prior to becoming so registered, gave notice in writing to a local authority—

(i) pursuant to article 29(2) that his or her name was not to be entered in the register of pensionable servants maintained by such local authority, or

(ii) pursuant to article 30(1)(b) that his or her name was to be removed from such register,

shall, (or such person's legal personal representative on his or her behalf, shall) be entitled to give notice in writing to his or her employing local authority that his or her service in any such year should be reckonable and thereupon such service shall become reckonable as service on payment of contributions in respect of such service to such local authority at the rate of four per cent. of the aggregate of his or her wages and the value of his or her emoluments, if any, for the period, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest.

(2) Notwithstanding the provisions of article 86(1)(d), a registered employee of a local authority shall be entitled to reckon as service any period of employment under a local authority referred to in the said provisions as follows:

(a) (i) in case he or she becomes a registered employee during the period commencing on the 27th day of May, 1977 and ending on the 31st day of December, 1980, other than by virtue of article 222 and he or she (or such person's legal personal representative on his or her behalf) gives notice in writing to his or her employing local authority before the 30th day of November, 1981 that his or her service days of less than two hundred in the local financial year 1976 or in any earlier local financial year, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(b) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 .), should be reckonable, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(a);

(ii) in case he or she becomes a registered employee on a date subsequent to the 31st day of December, 1980, and he or she (ox such person's legal personal representative on his or her behalf) gives such notice in writing to his or her employing local authority before the 30th day of November following the date on which he or she became such registered employee, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(a);

(iii) in case he or she becomes a registered employee by virtue of article 222, and he or she (or such person's legal personal representative on his or her behalf) gives such notice in writing to his or her employing local authority before the 30th day of November, 1986, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(a),

(b) (i) in case he or she becomes a registered employee on or before the 31st day of December, 1982, other than by virtue of article 222, and he or she (or such person's legal personal representative on his or her behalf) gives notice in writing to his or her employing local authority before the 30th day of November, 1983 that his or her service days of less than one hundred and thirty in the local financial year 1977 or in any subsequent local financial year during which he or she was not a registered employee should be reckonable, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(b);

(ii) in case he or she becomes a registered employee on a date subsequent to the 31st day of December, 1982 and he or she (or such person's legal personal representative on his or her behalf) gives such notice in writing to his or her employing local authority before the 30th day of November following the date on which he or she became such registered employee, service days in any such period shall be reckonable as service, subject to payment of contributions as provided for in sub-article (3)(b);

(c) where in any case specified in paragraph (a) or (b) a local authority have failed to notify a registered employee in writing of the service days which may be reckoned by him or her under this sub-article, the Minister may extend the date by which notice in writing is required to be given to such local authority by him or her or on his or her behalf.

(3) (a) The amount of the contributions referred to in sub-article (2)(a) shall be four per cent. of the aggregate of his or her wages and the value of his or her emoluments, if any, in respect of so much of such service as occurred on or after the commencement, in relation to the local authority concerned, of Part III of the Act of 1948 or articles 29 to 47, or of this Chapter, whichever is the earlier, or, where contributions were returned to him or her under subsection (4) of section 57 of the Act of 1948 or article 43(3) in respect of any part of such period, the amount of the contributions returned to him or her in respect of such part.

(b) The amount of the contributions referred to in sub-article (2)(b) shall be determined as that rate per cent. which applies to such employee pursuant to article 102 of the aggregate of his or her wages and the value of his or her emoluments, if any, for the period.

(4) (a) A contribution under sub-article (3)(a) or (3)(b) shall be paid by means of weekly deductions from the employee's wages of not less than one per cent. of such wages and the value of emoluments (if any) from—

(i) in the case of an employee referred to in sub-article (2)(a)(i) — a date not later than the 1st day of January, 1982,

(ii) in the case of an employee referred to in sub-article (2)(b)(i) — a date not later than the 1st day of January, 1984,

(iii) in the case of an employee referred to in sub-article (2)(a)(ii) or (2)(b)(ii) — a date not later than the 1st day of January after the 30th day of November referred to in the said sub-article (2)(a)(ii) or (2)(b)(ii), and

(iv) in the case of an employee referred to in sub-article (2)(a)(iii) or (2)(b)(iii) — a date not later than the 1st day of January, 1987,

until the amount of the contribution has been paid.

(b) In case the employee ceases to be a registered employee of a local authority before the amount of the contribution under sub-article (3)(a) or (3)(b) has been paid, the local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or her or out of any lump sum, gratuity or allowance or preserved lump sum, preserved gratuity or preserved pension payable by them to, or in respect of, him or her, save that in the case of a preserved lump sum, preserved gratuity or preserved pension, the amount owing shall be determined as that percentage of the weekly rate of wages and the weekly value of emoluments (if any) of his or her employment multiplied by fifty-two, on which his or her preserved lump sum or preserved death gratuity is determined, which is equivalent to the percentage which the amount owing on the date he or she ceased to hold employment represented in relation to his or her weekly rate of wages and weekly value of his or her emoluments (if any) on his or her last service day multiplied by fifty-two.

(c) Contributions paid to a local authority under sub-article (3) which are in respect of service given to any other local authority shall be transferred by them to such other local authority unless an agreement has been made between them under article 280.

(d) The provisions of article 102(4) shall apply in relation to contributions received under this article.

88 Reckoning wholetime service of registered employee.

88. (1) A registered employee of a local authority shall be entitled to reckon as service any of the following:

(a) service as a pensionable servant or as a registered employee of the local authority or of any other local authority,

(b) service as a pensionable officer or as a registered officer of the local authority or of any other local authority, subject to the proviso that any period during which he or she shared a wholetime office under an approved job-sharing scheme shall be reckoned as one-half of that period,

(c) service during which he or she was a mental hospital employee or mental hospital officer and which he or she was entitled to reckon as service for the purposes of Part VIII of the Act of 1945, or any earlier enactment corresponding to the said Part VIII,

(d) service in a pensionable position under a harbour authority,

(e) (i) service which is reckonable for the purposes of the Superannuation Acts, being service continuous with subsequent service as a pensionable servant or pensionable officer or as a registered employee or registered officer of the local authority or any other local authority or with subsequent service in a position in which service for the purposes of those Acts is reckonable,

(ii) as respects a person who is a registered employee on or after the 1st day of November, 1977, service which is reckonable for the purposes of the Superannuation Acts, being service which is succeeded, either immediately or at a later date, by service as a pensionable servant or pensionable officer or as a registered employee or registered officer of the local authority or any other local authority,

(g) service with the Defence Forces as respects which and to the extent to which the Minister, after consultation with the Minister for Defence, considers that it would have been service as an employee of a local authority but for its being service with the Defence Forces,

(h) not more than two years' emergency military service, not being service referred to in paragraph (g), where for such period the person—

(i) held commissioned rank in the Defence Forces, or

(ii) was serving as a soldier in the Defence Forces, or

(iii) being an officer of the Reserve or a man of the Reserve was called out on permanent service in pursuance of section 221 of the Defence Forces (Temporary Provisions) Act, 1923 ,

subject to the proviso that a person shall not be entitled to reckon such service where he or she—

(I) having been appointed to commissioned rank in the Defence Forces, was—

(A) dismissed with ignominy from the Defence Forces, or

(B) dismissed from the Defence Forces by sentence of a court-martial, or

(II) having been serving as a soldier in the Defence Forces, was—

(A) discharged from the Defence Forces by sentence of a court-martial, or

(B) discharged from the Defence Forces for any of the following reasons, namely, misconduct, wilfully making a false statement on attestation or conviction by the civil power, or

(C) dismissed from the Defence Forces under the Emergency Powers (No. 362) Order, 1945, or under section 13 of the Defence Forces (Temporary Provisions) Act, 1946, or

(2) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable servant or as a registered employee" shall be deemed to include—

(i) service (being service which, apart from this sub-article, would not be service as a pensionable servant or as a registered employee) as an employee of a local authority which is service that the employee would have been entitled to reckon for superannuation purposes if he or she had continued to be such employee,

(ii) any period of employment, being before the commencement of articles 29 to 47 in relation to the local authority and not being any period which he or she is entitled to reckon under sub-article (6), under that or any other local authority during a local financial year in which he or she had two hundred or more service days, or, being the local financial year beginning on the 1st day of April, 1974 and ending on the 31st day of December, 1974, such number of service days as is specified in paragraph 19(c) of the First Schedule to the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 .),

(iv) any period of employment under that or any other local authority of not less than one hundred and thirty service days in the local financial year from the expiration of which or, regard being had to article 60(3)(c), during the course of which his or her name was entered in Part II of the Register.

(3) (a) For the purposes of paragraph (a) of sub-article (1) and that paragraph as extended by sub-article (2) (but not for the purposes of that paragraph as extended by sub-article (6) as respects that extension), a person shall be deemed to have service on service days only (disregarding where the service days in a particular local financial year exceed—

(ii) in relation to the local financial year 1976 or any earlier local financial year, other than the local financial year referred to in sub-paragraph (i) — three hundred, and

(iii) in relation to the local financial year 1977 or any subsequent local financial year — two hundred and fifty,

the excess service days) and the aggregate of those days shall be expressed in terms of years by dividing such aggregate by three hundred or, in relation to the local financial year 1977 or any subsequent local financial year, two hundred and fifty.

(b) Notwithstanding the provisions of paragraph (a), the aggregate of days to be expressed in terms of years by dividing by two hundred and fifty shall be reduced by one-half before such division for any period during which the employee shared wholetime employment with another employee under an approved job-sharing scheme.

(4) Where, as respects a registered employee,—

(b) the period specified in paragraph (a) was at any time succeeded by a period of service in a position service in which is, apart from sub-article (7), capable of being reckoned under this Scheme,

such person shall, as respects the period specified in paragraph (a), be entitled to reckon it as service.

(5) Where, as respects a registered employee,

(a) he or she had—

(i) periods of wholetime service as a temporary officer of a local authority during which he or she was not a registered officer, or

(ii) periods of wholetime unestablished service in the civil service rendered after attaining the age of sixteen years, and

(b) the periods specified in paragraph (a) were at any time succeeded by a period of service in a position service in which is capable of being reckoned under this Scheme,

such person shall, as respects the periods specified in paragraph (a), be entitled to reckon them as service.

(6) In paragraphs (a) and (e) of sub-article (1) "service as a pensionable servant or as a registered employee" shall be deemed to include any period of service as an employee under the local authority or any other local authority which the employee was entitled to reckon for superannuation purposes under any Act passed before the Act of 1948 and relating to superannuation which applied to him or her (including, notwithstanding article 86(1)(d), any such period during a local financial year during which he or she had not two hundred or more service days).

(7) In paragraphs (b) and (e) of sub-article (1) "service as a pensionable officer or as registered officer" shall be deemed to include service—

(a) which, at any time before the commencement of articles 29 to 47, the officer was entitled to reckon under Part II of the Act of 1948 (for this purpose subsection (1) of section 13 of the Act of 1948 being regarded as having been enacted without paragraph (b)),

(b) which the officer would, at any time before the commencement of articles 29 to 47, have been entitled to reckon under Part II of the Act of 1948 if section 18 of that Act had been enacted with paragraph (b) omitted therefrom, or

(c) which at any time before the commencement of articles 29 to 47 he or she was entitled to reckon under Part IV of the Act of 1925 or such Act passed before the Act of 1925 and relating to superannuation as may have applied to him or her.

(8) Where the records of the service before the 1st day of April, 1948, of a registered employee are incomplete, the local authority may, if they so think fit, take as his or her period of service a period determined on the assumption that his or her service record as respects the period covered by records and his or her service record as respects the period not covered by records are similar.

(9) For the purposes of paragraph (h) of sub-article (1)—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"the Army" means the forces established under Part I of the Act of 1923;

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923;

"emergency military service" means any period during which a person described in paragraph (h) of sub-article (1) was a member (whether as an officer or a soldier) of the Defence Forces and which—

(i) falls within the period beginning on the 2nd day of September, 1939, and ending on the 31st day of October, 1946,

(ii) is not a period in respect of which the person was not entitled to Army pay or, being an officer of the Reserve or a man of the Reserve, was not on permanent service;

"the Reserve" has the meaning assigned to it by section 3 of the Act of 1923.

(10) Notwithstanding the provisions of section 63(5) of the Act of 1945, a registered employee to whom the provisions of that section apply may elect to have the provisions of sub-article (5) applied to him or her in lieu of the provisions of the said section 63(5).

89 Reckoning part-time service of registered employee.

89. (1) Subject to sub-articles (2) and (6), where a registered employee of a local authority had former part-time service as an officer or as an employee of that local authority or of any other local local authority he or she shall—

(a) where he or she ceased to be a registered employee before the 10th day of January, 1984, provided he or she ceased to be fully insured on becoming a pensionable officer or pensionable servant or a registered officer or registered employee, or

(b) where he or she is a registered employee on or after the 10th day of January, 1984,

be entitled to reckon the part-time service as service, as follows:

(i) where the part-time service was given prior to the 27th day of May, 1977, it shall be reckoned as to one-half of comparable wholetime service, and

(ii) where the part-time service was given on or after the 27th day of May, 1977, it shall be reckoned in the proportion which the hours worked bear to comparable wholetime service.

(2) (a) Part-time service as a vocational school teacher shall be reckoned only in each school year where the employee had—

(i) at least four hundred hours teaching service in that year, or

(ii) not having had a minimum of four hundred hours teaching service in a school year, in any week during such school year where he or she had at least ten hours teaching service in that week.

(b) Part-time service, other than as a vocational teacher, shall be reckoned only in any week where an officer or employee worked at least eighteen hours.

(3) Where a registered employee is entitled to reckon a period of part-time service as an officer of a local authority given on or after the 1st day of April, 1948, pursuant to sub-articles (1) and (2), a contribution shall be paid by him or her, or on his or her behalf, amounting to five per cent. of the aggregate salary and of the aggregate value of emoluments, if any, received by him or her in respect of such service or amounting to three per cent. in the case of a registered employee to whom the provisions of article 102(5) apply.

(4) Where a registered employee is entitled to reckon a period of part-time service as an employee of a local authority, pursuant to sub-articles (1) and (2), a contribution shall be paid by him or her, or on his or her behalf, in respect of so much of such service as occurred on or after the commencement, in relation to such local authority, of Part III of the Act of 1948, or articles 29 to 47, or of this Chapter, whichever is the earlier, amounting to—

(a) in case he or she is an employee to whom the provisions of article 102(5) apply, three per cent. of the aggregate wages and of the aggregate value of the emoluments, if any, received by him or her in respect of such service, and

(b) in any other case—

(ii) three and one-half per cent. of the amount by which the aggregate of his or her weekly wages and the weekly value of his or her emoluments, taken together, for so much of such period as occurred on or after the 27th day of May, 1977 exceed twice the aggregate of the personal weekly rate of old age contributory pension payable for such period together with one and one-half per cent. of the aggregate wages and of the aggregate value of emoluments, if any, received by him or her in respect of such period.

(5) A registered employee to whom the provisions of sub-article (3) or (4) apply, shall contribute to his or her employing local authority in accordance with the provisions of the said sub-article (3) or (4), as appropriate, together with, in each case where the contribution is not paid within three years of the date of notification to him or her by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

(6) The provisions of this article shall not apply as respects a period of part-time service given as a pensionable officer or as a registered officer.

(7) For the purpose of this article "school year" shall mean a year commencing on the 1st day of September and ending on the following 31st day of August.

(8) (a) The provisions of sub-articles (3) and (4) of article 102 shall apply in relation to contributions paid pursuant to sub-articles (3) and (4).

(9) The provisions of sub-article (1) (b) shall be applied for the purposes of determining with effect from the 10th day of January, 1984 the amount of an allowance pursuant to articles 93 and 95 or a preserved pension pursuant to article 101 in relation to a registered employee who ceased to hold employment before the 10th day of January, 1984.

90 Pensionable local service of registered employee.

90. (1) (a) For the purposes of this Chapter, the pensionable local service of a registered employee at any time shall, subject to sub-article (3)(b), be the period or the aggregate of the periods which under articles 86 to 107 he or she is entitled to reckon as service.

(b) In aggregating periods of reckonable service for the purposes of paragraph (a), any fractions of years of such periods shall be represented as follows, where A is the number of days involved in each such period:

(i) where the period or periods of service was of service as an employee of a local authority given before the 1st day of January, 1977 — A/300;

(ii) where the period or periods of service was of service as an employee of a local authority given on or after the 1st day of January, 1977 — A/250;

(iii) where the period or aggregate of the periods was of service other than as an employee — A/365.

(2) Notwithstanding sub-article (1) and subject to sub-article (3)(a), where the period or the aggregate of the periods which under articles 86 to 107 a registered employee who is a fire brigade employee or whose name is entered in a register maintained under section 65 of the Act of 1945 is entitled to reckon as service is more than twenty years, then, for the purposes of articles 86 to 107, the pensionable local service of such employee shall be that period or aggregate together with the excess of that period or aggregate over twenty years.

(3) (a) Where a registered employee who becomes a fire brigade employee or whose name is entered in a register maintained under section 65 of the Act of 1945, on or after the 1st day of January, 1986, had a period or periods of service other than as a fire brigade employee or as an employee whose name was entered in the said register maintained under section 65 of the Act of 1945, or in a position in respect of which he or she was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he or she is entitled to reckon as service under articles 86 to 107, then for the purposes of articles 86 to 107, such service shall either—

(I) be reduced by one-quarter before the provisions of sub-article (2) are applied to him or her, or

(II) be reckoned at its actual length, in which case the provisions of sub-article (2) shall not apply,

whichever is the more favourable to him or her.

(b) Where a registered employee, not being a fire brigade employee or an employee whose name is entered in a register maintained under section 65 of the Act of 1945, had a period or periods of service which he or she is entitled to reckon as service under articles 86 to 107 during which he or she was a fire brigade employee or his or her name was entered in a register maintained under section 65 of the Act of 1945, or he or she was otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2), such service shall, where the last such period ended on or after the 1st day of January, 1986, be increased by one-third for the purposes of sub-article (1).

91 Addition to pensionable local service of registered employee.

91. (a) Subject to paragraphs (b) and (c), where a registered employee of a local authority ceases to hold employment because of permanent infirmity of mind or body, the local authority may add a period not exceeding ten years to his or her pensionable local service as follows for the purpose of determining the amount of lump sum and allowance which may be granted to him or her under articles 94 and 95:

(i) where his or her pensionable local service is not less than five years, and less than ten years, the period which may be added shall be—

(I) a period equivalent to that pensionable local service, or

(II) a period equivalent to the additional period of pensionable local service which the employee would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered employee and ending on his or her sixty-fifth birthday,

whichever is the less;

(ii) where his or her pensionable local service is not less than ten years, and less than twenty years, the period which may be added shall be the more favourable of—

(I) twenty years, less that pensionable local service, or a period equivalent to the additional period of pensionable local service which the employee would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered employee and ending on his or her sixty-fifth birthday, whichever is the less, or

(II) six and two-third years, or a period equivalent to the additional period of pensionable local service which the employee would have had if he or she had served in the period beginning on the date immediately following the date he or she ceased to be a registered employee and ending on the date he or she would have reached the minimum retiring age, whichever is the less;

(iii) where his or her pensionable local service is twenty years or more, the period which may be added shall be—

(I) six and two-third years, or

whichever is the less.

(b) A period shall not be added pursuant to paragraph (a) in respect of retirement because of permanent infirmity of mind or body if the infirmity of the employee is caused by his or her own default.

(c) A period shall not be added pursuant to paragraph (a) in respect of retirement because of permanent infirmity of mind or body unless the local authority concerned are satisfied that the infirmity is permanent and is such as to prevent the employee from discharging his or her duties with reasonable efficiency and unless the employee gives to the local authority a certificate of a medical practitioner specifying the nature of the infirmity, the extent to which the employee is incapacitated and stating the opinion of the medical practitioner as to the permanency of the incapacity.

92 Service of registered employee at termination of employment.

92. For the purposes of articles 86 to 107, the service of a registered employee at the termination of employment shall be his or her pensionable local service together with any additional years added under article 91.

93 Grant of lump sum and allowance to registered employee on his or her ceasing to hold employment.

93. (1) Where—

(a) a registered employee of a local authority ceases to hold employment and is not employed in another position service in which is capable of being reckoned under this Scheme, and

the local authority shall grant him or her a lump sum and allowance in any of the cases specified in sub-article (2) .

(2) The cases referred to in sub-article (1) are the following:

(a) where the employee has ceased to hold employment otherwise than by being discharged for misconduct or unfitness and—

(i) he or she has attained the age of sixty years and has not less than five years of pensionable local service,

(ii) he or she is a fire brigade employee or his or her name is entered in a register maintained under section 65 of the Act of 1945, has attained the age of fifty-five years and has not less than five years of pensionable local service, or

(iii) he or she has become incapable of performing his or her duties by reason of permanent infirmity of mind or body and has not less than five years of pensionable local service;

(b) where the employee has ceased to hold employment on account of having attained the age-limit therefor and has not less than five years of pensionable local service.

94 Determination of lump sum granted to registered employee.

94. The amount of the lump sum to be granted under article 93 to a registered employee on his or her ceasing to hold employment shall be equal to—

(a) three-eightieths of his or her pensionable remuneration multiplied by fifty-two multiplied by his or her service, or

(b) one and one-half times his or her pensionable remuneration multiplied by fifty-two,

whichever is the less.

95 Determination of allowance granted to registered employee.

95. (1) Subject to sub-article (2), the allowance to be granted under article 93 to a registered employee on his or her ceasing to hold employment shall be either—

(a) an allowance at the rate per week of one-eightieth of his or her pensionable remuneration multiplied by his or her service, subject to a maximum of forty years, or

(b) an allowance at the rate per week of one-half of his or her pensionable remuneration,

whichever is the less.

(2) The allowance in respect of that part of his or her service which is—

(a) pensionable local service which was given on or after the 27th day of May, 1977, or

(b) a period added to his or her pensionable local service pursuant to article 91,

to be granted to a registered employee under sub-article (1) shall, in the case of an employee who is fully insured, be calculated by reference to the amount by which his or her pensionable remuneration exceeds twice the personal weekly rate of old age contributory pension payable on his or her last service day.

(3) (a) Where a registered employee who is fully insured ceases to hold employment—

(i) because of having become incapable of performing his or her duties by reason of permanent infirmity of mind or body, or

(ii) on or after attaining the age of sixty years or, in relation to a registered employee who is a fire brigade employee and who ceases to hold employment on or after the 21st day of February, 1996, on attaining the age of fifty-five years,

with entitlement to an allowance under sub-article (1), reduced as provided for in sub-article (2), the local authority may pay him or her a supplementary weekly allowance the amount of which shall not be greater than the amount by which the allowance which would have been payable to him or her under the said sub-article (1) if the reduction provided for in sub-article (2) had not applied to him or her exceeds the allowance payable to him or her pursuant to sub-article (1) and (2), together with the reduced personal rate, if any, of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to him or her.

(b) The supplementary allowance referred to in paragraph (a) shall be payable in respect of any period or periods after cesser of employment by a registered employee during which he or she, while under or over the age of sixty-five years, is unemployed and—

(ii) qualifies for unemployment benefit, disability benefit, retirement pension or old age contributory pension at a reduced personal rate due to causes outside his or her own control or, where cesser of employment is on or after the 6th day of April, 1995, at a rate less than the personal rate of old age contributory pension.

96 Reduction of lump sum and allowance of registered employee for unsatisfactory service.

96. (1) Where a local authority decide under article 93 that a registered employee shall be granted a reduced lump sum and allowance the following provisions shall apply:

(a) subject to the provisions of sub-article (2), as respects a person who ceased to hold employment as a registered employee before the 10th day of January, 1984, the amount of the lump sum and the rate per week of the allowance granted to him or her under article 93 shall be reduced below the amount and rate that would be appropriate therefor under articles 94 and 95 and to an extent not less than fifty per cent., and

(b) as respects a person who is a registered employee on or after the 10th day of January, 1984, either,

(i) the amount of the lump sum that would be appropriate under article 94 shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable and, in addition, where the amount of the loss of funds is greater than the amount of the lump sum, payment of the allowance that would be appropriate under article 95 shall be suspended until such time as the total loss is recovered by the local authority, or

(ii) the lump sum and allowance shall be reduced by such amount as the local authority in the special circumstances of the case consider proper.

(2) Where it is favourable to him or her, the provisions of sub-article (1)(b) shall be applied in relation to a registered employee who was granted a reduced lump sum and allowance under article 93 and who ceased to hold employment before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of sub-article (1)(b)(i) are applied, from a date, not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority, for the purpose of determining the rate of allowance under article 95.

97 Grant of short service gratuity to registered employee.

97. (1) Subject to sub-article (2), where a registered employee of a local authority having not less than one year and less than five years of pensionable local service ceases to hold employment on account of being incapable of performing his or her duties by reason of permanent infirmity of mind or body, the local authority shall grant to him or her a gratuity of such amount, not exceeding his or her pensionable remuneration multiplied by four and one-third, multiplied by his or her pensionable local service, as they consider proper.

(2) The gratuity under sub-article (1) shall be increased, as respects a registered employee whose pensionable local service at date of cesser of employment is not less than two years and less than five years, by the addition of an amount equal to three-eightieths of his or her pensionable remuneration multiplied by fifty-two, multiplied by his or her pensionable local service at such cesser.

98 Grant of gratuity in respect of deceased registered employee.

98. (1) Where a registered employee of a local authority dies in employment the local authority shall grant to his or her legal personal representative a gratuity of an amount equal to—

(a) his or her pensionable remuneration multiplied by fifty-two, or

(b) the lump sum which would be payable to him or her under article 94 if he or she had retired on the date of death by reason of permanent infirmity of mind or body, or

(c) as respects a registered employee who dies in employment on or after the 23rd day of February, 1996, a sum not exceeding twelve thousand five hundred pounds, or, from such dates as may be fixed from time to time by the Minister, such sums as may be agreed for the purposes of this article by the Minister with the consent of the Minister for Finance,

whichever is the greater.

(2) Notwithstanding the provisions of sub-article (1), the gratuity may, as respects a registered employee who dies in employment on or after the 1st day of January, 1986 and who is married at the date of death, be granted at the discretion of the local authority to the widow or widower, as appropriate.

99 Grant of gratuity in respect of deceased grantee under article 93.

99. Where a person, who was a registered employee of a local authority and who was granted under article 94 a lump sum and allowance on ceasing to hold employment, dies before the total of all sums received by him or her on foot of the lump sum and allowance is equal to the death gratuity which would have been granted had he or she died in employment on the date of cesser of employment, the local authority shall grant—

(a) to his or her legal personal representative, or,

(b) if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate,

a gratuity equal to the difference between the said total amount and the said death gratuity.

100 Grant of gratuity to female registered employee on marriage.

100. (1) Where a female registered employee resigns from employment with a local authority and—

(a) she became such an employee before the 1st day of June, 1978,

(b) she continued to be such an employee from the 1st day of June, 1978 to the date

her resignation had effect,

(d) she does not accept any other position service in which is capable of being reckoned under this Scheme,

(g) in the case of her marriage on or after the 1st day of June, 1976, and not later than the 30th day of November, 1977 — her resignation occurs on or before the 30th day of June, 1978, or not later than two year from the date of her marriage, whichever is the later, or, in the event of her not having five years of pensionable local service on the 30th day of June, 1978 or at the expiration of two years from the date of her marriage, on the date, not later than the 30th day of November, 1979, on which she has five years of pensionable local service,

(h) in the case of her marriage on or after the 1st day of December, 1977 — her resignation occurs not later than two years from the date of her marriage,

the following provisions shall have effect:

(I) if the local authority are of opinion that she has served in her employment with diligence and fidelity and to their satisfaction, the local authority shall grant to her a gratuity of an amount equal to her pensionable remuneration multiplied by four and one-third multiplied by her pensionable local service, or her pensionable remuneration multiplied by fifty-two, whichever is the less;

(II) if the local authority, although not being of opinion that she has served in her employment with diligence and fidelity and to their satisfaction, nevertheless decide that, in the special circumstances of the case, she should be granted a reduced gratuity, they shall grant to her a gratuity of an amount equal to the amount that would be appropriate under clause (I) reduced—

(A) as respects a person who ceased to be a female registered employee before the 10th day of January, 1984, to such extent, not less than fifty per cent., as they consider proper, and

(B) as respects a person who is a female registered employee on or after the 10th day of January, 1984, either—

(i) by the amount of any loss of funds to the local authority for which the person is culpable, or

(ii) by such amount as the local authority in the special circumstances of the case consider proper;

(III) notwithstanding the provisions of clauses (I) and (II), where a female employee referred to in paragraph (f) had five years of pensionable local service on the 31st day of May, 1978, or, on a date during the month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable remuneration and pensionable local service on the 31st day of May, 1978, or, where she first attained five years of pensionable local service between that date and the 30th day of June, 1978, on the day on which she so attained such five years of pensionable local service, and any contributions paid by her pursuant to article 102 subsequent to such date shall be returned to her;

(IV) notwithstanding the provisions of clauses (I) and (II), where a female employee referred to in paragraph (g) had five years of pensionable local service on a date before the 30th day of June, 1978 and the period of two years from the date of her marriage expired on a date during the said month of June, 1978, the amount of the gratuity which may be granted to her shall be determined by reference to her pensionable local service as at the later of the said two dates, and any contributions paid by her pursuant to article 102 subsequent to such later date shall be returned to her.

(2) Where a female person became a registered employee of a local authority on or after the 1st day of June, 1978, the provisions of sub-article (1) in relation to the grant of a gratuity shall, notwithstanding paragraphs (a) and (b) of that sub-article, apply to her provided that immediately before she became such registered employee she had a continuous period of wholetime service in a position service in which is capable of being reckoned under this Scheme and that for the whole or part of such period she was a person to whom a superannuation scheme, which included entitlement to a marriage gratuity, applied.

(3) A marriage gratuity shall not be granted to a female registered employee who was already married before becoming such registered employee unless the marriage took place during a period of wholetime service which is capable of being reckoned under this Scheme.

(4) A female registered employee of a local authority to whom a gratuity may be granted under this article may apply in writing to the local authority to opt for preserved superannuation benefits under article 101 in lieu of the said gratuity.

101 Grant of preserved benefits registered employee.

101. (1) (a) Where a registered employee of a local authority having at least five years of pensionable local service has ceased to hold employment other than—

(i) in such circumstances that benefit under this Chapter, other than a benefit under this article, arises, or

(ii) on being discharged from employment for misconduct or unfitness, or

(iii) subject to paragraph (b) on becoming employed in another position service in which is capable of being reckoned under this Scheme,

and the local authority either are of opinion that in general he or she has served in such employment with diligence and fidelity and to their satisfaction, or, not being of that opinion, they nevertheless decide that, in the special circumstances of the case, he or she should be granted a reduced preserved pension and reduced preserved lump sum, or if he or she dies before being granted such pension and lump sum, a preserved death gratuity should be granted in respect of him or her, they shall, on written application by him or her, grant a preserved pension and preserved lump sum to him or her—

(I) in case he or she has ceased to hold employment and the local authority at any time decide that he or she would have ceased to hold employment because of permanent infirmity of mind or body if he or she had remained in such employment after the date he or she ceased to hold the employment, with effect from the 10th day of January, 1984 or the date on which the decision is made, whichever is the later,

(II) in any other case — with effect from the date he or she attains sixty years of age, or, if he or she dies before attaining sixty years of age and a decision under clause (I) has not been made in respect of him or her, they shall grant a preserved death gratuity to his or her legal personal representative, or, if he or she dies on or after the 1st day of January, 1986, at the discretion of the local authority, to the widow, widower or legal personal representative, as appropriate, on application by the widow, widower or legal personal representative.

(b) Notwithstanding the provisions of paragraph (a)(iii), a preserved pension and preserved lump sum may, on written application to the local authority, be granted to a registered employee of a local authority who ceases to hold employment on or after the 1st day of July, 1989 on becoming employed in a position service in which is capable of being reckoned under this Scheme, subject to the conditions set out in sub-article (5)(b).

(c) Where the total wages and emoluments of a registered employee of a local authority having at least five years of pensionable local service are reduced on foot of—

(i) with effect from the 1st day of January, 1992, redeployment following a reorganisation of the service in which he or she was formerly employed, or

(ii) with effect from the 1st day of April, 1996, illness or such other circumstances, outside of the control of the person, as would warrant, in the view of the Minister, the application of the provisions of this article to such person,

a preserved pension and preserved lump sum may, on written application to the local authority, be granted to such person in respect of his or her pensionable local service and pensionable remuneration on his or her last service day immediately prior to the date on which the reduction occurred, subject to the conditions set out in sub-article (5) (b)

(2) (a) Notwithstanding the provisions of article 102(3), where a registered employee of a local authority ceases to hold employment with entitlement to a preserved lump sum and preserved pension or to a preserved death gratuity, the local authority shall notify him or her, in writing, of the amount of any contributions outstanding under this Chapter and unless such contributions are paid to the local authority within twelve months of such notice, they shall fall to be recovered, in due course, from the preserved lump sum and preserved pension or preserved death gratuity arising under sub-article (1).

(b) Where contributions fall to be recovered from a preserved lump sum and preserved pension or from a preserved death gratuity pursuant to paragraph (a), the amount of such contributions shall be increased to the amount equivalent to what they would be if the aggregate salary or wages and emoluments, if any, of each office and employment in respect of which the contributions are payable, was increased by reference to the rate of salary or wages and emoluments, if any, applicable to each such office or employment on the last effective date of increases under the Pensions (Increase) Act, 1964 , prior to—

(i) in case he or she is awarded a preserved lump sum and preserved pension pursuant to sub-article (1)(a)(I) or (b) — the effective date of such award,

(ii) in case he or she is awarded a preserved lump sum and preserved pension pursuant to sub-article (1)(a)(II) — the date he or she attains sixty years of age, or

(iii) in case he or she is awarded a preserved death gratuity — the date of his or her death.

(3) A preserved pension or a preserved lump sum shall not be paid to a person in a case referred to in sub-article (1)(a)(I) unless the local authority are satisfied that the person is incapable from infirmity of mind or body of discharging the duties of the employment which he or she held and that the infirmity is permanent and unless the person gives to the local authority a certificate of a registered medical practitioner specifying the nature of the infirmity, the extent to which the person is incapacitated and stating the opinion of the registered medical practitioner as to the permanency of the incapacity.

(5) (a) (i) Subject to paragraphs (b), a preserved pension may not exceed one-eightieth of the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which the applicant attains sixty years of age, or in case such pension is awarded under sub-article (1)(a)(I) or (b), prior to the effective date of payment of such pension, of his or her pensionable remuneration on his or her last service day multiplied by his or her pensionable local service, or by forty years, whichever is the less, and as respects a registered employee who is fully insured, the preserved pension in respect of that part of his or her pensionable local service which was given on or after the 27th day of May, 1977 shall be calculated on the amount by which such equivalent of his or her pensionable remuneration exceeds twice the personal weekly rate of old age contributory pension applicable on the said last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 ;

(ii) a preserved lump sum may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date on which the applicant attains sixty years of age, or in case such lump sum is awarded under sub-article (1)(a)(I) or (b), prior to the effective date of payment of such lump sum, of his or her pensionable remuneration on his or her last service day multiplied by fifty-two, multiplied by his or her pensionable local service, or by forty years, whichever is the less;

(iii) a preserved death gratuity may not exceed three-eightieths of the equivalent, at the last effective date of increases under such regulations prior to the date of the person's death, of his or her pensionable remuneration on his or her last service day multiplied by fifty-two, multiplied by his or her pensionable local service, or by forty years, whichever is the less.

(b) Notwithstanding the foregoing provisions of this article—

(I) ceases to hold employment on or after the 1st day of July, 1989 and becomes employed in another position service in which is capable of being reckoned under this Scheme, or

(II) is a person referred to in sub-article (1)(c),

together with—

(A) the service reckonable in such position or any subsequent such position, as regards a person referred to in clause (I), or

(B) the service reckonable with effect from the date the employee's wages and emoluments are reduced, as regards a person referred to in clause (II),

shall not exceed forty years, and

(c) (i) Where on or after the 6th day of April 1995 a preserved pension is granted under sub-article (1) to a person who, on the date of cesser of employment, was a registered employee who was fully insured, the local authority may pay to such person a supplementary preserved pension the amount of which shall not be greater than the amount by which the preserved pension which would have been payable to him or her under paragraph (a)(i), if the reduction provided for therein in respect of pensionable local service given on or after the 27th day of May 1977 had not applied to him or her, exceeds the preserved pension payable to him or her pursuant to paragraph (a)(i), together with, where subparagraph (ii)(II) applies, the reduced personal rate of disability benefit, old age contributory pension, retirement pension or unemployment benefit for the time being payable to such person.

(6) Where a local authority decide under sub-article (1) that a person shall be granted a reduced preserved pension and a reduced preserved lump sum the following provisions shall apply: 1

(a) as respects a person who ceased to hold employment before the 10th day of January, 1984, the amount of the preserved lump sum and the rate per annum of the preserved pension granted under sub-article (1) shall be reduced below the amount and rate that would be appropriate under sub-article (5)(a)(i) and (ii) and to an extent not less than fifty per cent.,

(b) as respects a person who is a registered employee on or after the 10th day of January, 1984, either,

(ii) the preserved lump sum and preserved pension shall be reduced by such amount as the local authority in the special circumstances of the case consider proper, and

(c) where it is favourable to him or her, the provisions of paragraph (b) shall be applied in relation to a registered employee who was granted a reduced preserved lump sum and a reduced preserved pension and who ceased to hold employment before the 10th day of January, 1984, with effect from the 10th day of January, 1984, or, where the provisions of paragraph (b)(i) are applied, from a date, not earlier than the said 10th day of January, on which the total loss of funds is recovered by the local authority for the purpose of determining the rate of preserved pension.

(7) Where a registered employee of a local authority who ceases to hold employment with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes a registered officer or a registered employee of a local authority, then on his or her becoming such registered officer or registered employee, as may be appropriate, his or her entitlement under this article shall cease.

(8) (a) Where a registered employee of a local authority who ceases to hold employment before the 1st day of July, 1989, with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes employed in a position service in which is capable of being reckoned under this Scheme, not being a person referred to in sub-article (7), he or she may apply to the local authority in writing to waive such entitlement and thereupon such entitlement shall be waived and the local authority shall not grant any benefit under this article to, or in respect of, him or her.

(b) Where a registered employee of a local authority who ceases to hold employment on or after the 1st day of July, 1989, with an entitlement to benefit under sub-article (1) subsequently, but before he or she attains sixty years of age, becomes employed in a position service in which is capable of being reckoned under this Scheme, not being a person referred to in sub-article (7), either his or her entitlement under this article shall cease or he or she may apply in writing to the local authority to have the provisions of sub-article (5)(b) applied to him or her.

(9) Where a registered employee of a local authority ceases to hold employment with an entitlement to benefit under this article, such person, provided he or she became a registered employee before the 1st day of February, 1995, may, in writing, waive such entitlement and apply to the local authority to have his or her superannuation contributions returned to him or her under article 103(5); upon receipt of such application the local authority shall return such contributions to such person and the local authority shall not grant any other benefit under this Chapter to, or in respect of, him or her.

102 Contributions by registered employees.

102. (1) (a) Subject to the provisions of articles 87 and 89 and to the following provisions of this article, a registered employee of a local authority who—

(i) is not fully insured, and

(ii) is not an employee to whom sub-article (5) applies,

shall, subject to paragraph (c), contribute to such local authority at the rate of five per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

(b) Subject to the provisions of articles 87 and 89 and to the following provisions of this article, a registered employee of a local authority who—

(i) is fully insured, and

(ii) is not an employee to whom sub-article (5) applies,

shall, subject to paragraph (c), contribute to such local authority at the rate of—

(I) three and one-half per cent. of the amount by which his or her weekly rate of wages and the weekly value of his or her emoluments, taken together, exceed—

(A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

(B) in any other case — twice the personal weekly rate of old age contributory pension, and

(II) one and one-half per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

(c) Notwithstanding paragraphs (a) and (b), there shall be no contributions in respect of a period in respect of which he or she had neither wages nor emoluments or in respect of which he or she was paid compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 , by such local authority or in respect of a period in respect of which he or she was paid injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 , if the accident occurred (or, as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) of the definition of "service day" contained in article 3 and if, in the case of a period in respect of which he or she was paid disablement benefit, he or she was, during it, incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in the said paragraph (a).

(2) (a) A registered employee who, pursuant to article 88(5), becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority shall contribute to his or her employing local authority for the purposes of the said article 88(5) at the rate of—

together with, in each case where the contribution is not paid within three years of the date of notification to him or her by the local authority of the amount of such contribution, being a date not earlier than the 1st day of January, 1986, an additional sum, calculated on a basis to be determined by the Minister in respect of compound interest, to accrue from the date of such notification to the date of payment of the contribution.

(b) Contributions as provided for in sub-article (1) shall be payable by a registered employee in respect of service which he or she becomes entitled to reckon pursuant to article 88(2)(iv) in such manner as may be specified by the local authority with the consent of the Minister.

(c) Save where an agreement pursuant to article 279 applies, where contributions are received by a local authority under this sub-article and any amount so received is in respect of service under another local authority or local authorities the first-mentioned local authority shall transfer such amount to the local authority or local authorities under which the service occurred.

(3) The contribution to be made by a registered employee of a local authority under this article may be obtained by such local authority by means of periodical deductions from his or her wages and emoluments, but, if any such deduction proper to be made by a local authority from his or her wages and emoluments is not made, such local authority may, without prejudice to any other remedy, recover the amount by retaining it out of any sums due by them to him or her or out of any gratuity or allowance payable by them to, or in respect of, him or her.

(4) Where, under article 276, lump sums, allowances or gratuities granted by a local authority are paid by another local authority, the first-mentioned local authority shall transfer from time to time (but not less frequently than once in each quarter) to the other local authority—

(a) in case the first-mentioned local authority are a vocational education committee — one-half of all sums received by them in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of December, 1989 by way of contribution under this article, and

(b) in any other case — the whole of all such sums.

(5) (a) In the case of a person—

(i) whose name was entered under article 29(4) by a mental hospital authority in the register maintained under the said article 29, or

(ii) whose name is entered in Part II of the Register by virtue of article 107(2),

the references to five per cent. in sub-article (1)(a) and to three and one-half per cent. and one and one-half per cent. in sub-article (1)(b) shall, until the expiration of his or her continuous period of being an employee of a local authority beginning on the commencement of section 41 of the Act of 1961, be construed as a reference to —

(I) in the case of a registered employee who is not fully insured — three per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments, and

(II) in the case of a registered employee who is fully insured — two per cent. of the amount by which his or her weekly rate of wages and the weekly value of his or her emoluments, taken together, exceed—

(A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

(B) in any other case, twice the personal weekly rate of old age contributory pension, and

one per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

(b) In the case of a person whose name was entered otherwise than under article 29(4) by a mental hospital authority, as from the expiration of a continuous period of such person's being a mental hospital officer which began on the commencement of section 41 of the Act of 1961, and—

(i) as from the commencement of which such person's name was entered under article 5(5), or

(ii) not having been so entered, his or her name was entered in Part I of the Register by virtue of article 85(2),

the references to five per cent. in sub-article (1)(a) and to three and one-half per cent. and one and one-half per cent. in sub-article (1)(b) shall, until the expiration of his or her continuous period of being an employee of a local authority beginning at the time as from which the mental hospital authority entered his or her name in the register, be construed as a reference to—

(I) in the case of a registered employee who is not fully insured — three per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments, and

(A) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

(B) in any other case, twice the personal weekly rate of old age contributory pension, and

one per cent. of his or her weekly rate of wages and the weekly value of his or her emoluments.

103 Return of contributions to registered employees.

103. (1) In articles 86 to 107 "the contributions" means, in relation to a registered employee, the aggregate amount of his or her contributions for superannuation in respect of service which is capable of being reckoned under this Scheme.

(2) Where a registered employee of a local authority ceases to be such registered employee, otherwise than on account of being discharged for misconduct, is not employed in another position service in which is capable of being reckoned under this Scheme and is not granted a lump sum and allowance under article 93, a gratuity under article 97 or 100 or does not have an entitlement to a preserved lump sum and preserved pension under article 101, the local authority shall return to him or her the contributions.

(3) (a) Where a registered employee of a local authority is discharged for misconduct, other than in a case where he or she is immediately appointed to or employed in a position service in which is capable of being reckoned under this Scheme, the local authority shall have power at their discretion—

(i) in relation to a person who ceased to be a registered employee before the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing, and

(ii) in relation to a person who ceases to be a registered employee on or after the 1st day of January, 1986, to return to him or her the contributions or part thereof if they are of opinion that there are special reasons for so doing.

(b) Notwithstanding any other provision of this Scheme, there shall be no appeal as respects a decision of a local authority in respect of a case to which subparagraph (i) of paragraph (a) applies.

(4) A local authority shall with effect from the 1st day of November, 1979 return the contributions to a former employee of the local authority who ceased to hold employment to take up a position, other than as an employee or officer of any other local authority, service in which is capable of being reckoned under this Scheme, where he or she subsequently ceases to hold such position for any cause other than misconduct and does not accept another position service in which is capable of being reckoned under this Scheme and, under the superannuation conditions then applicable to him or her, he or she is not granted a return of such contributions or any lump sum, allowance or gratuity or is not given the benefit of any preserved lump sum, allowance or gratuity.

(5) A local authority shall return the contributions to a person who makes the application provided for in article 101 (9).

(6) Where a local authority return the contributions or part thereof and the contributions includes a sum for contributions for superannuation made by the employee in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall recoup such sum to the local authority.

(8) Section 780 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) shall apply in relation to a return of contributions made under this article.

104 Repayment of returned contributions (registered employee).

104. (1) Where, after the contributions have been returned under article 43 or 103 to a pensionable servant or a registered employee of a local authority on his or her ceasing to be a pensionable servant or a registered employee or contributions have been returned to an employee under section 10 of the Act of 1909 or to an employee under section 86 of the Act of 1945, he or she becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable servant whose employment in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under this Scheme and which commenced before the 27th day of May, 1977, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(2) Where, contributions having been returned under section 57 of the Act of 1948 by a local authority to a person, he or she becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than a former pensionable servant whose employment in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under this Scheme and which commenced before the 27th day of May, 1977, he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay to the local authority the amount so returned by them, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(4) Where—

(a) a registered employee of a local authority has any period of service (other than as an employee or officer of a local authority) that would, if he or she made the repayment provided for by this sub-article, be capable of being reckoned under this Scheme, and

(b) contributions in respect of that service have been returned to him or her,

he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay the amount so returned to the local authority, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) does repay the said amount and any other body recouped any part of it, the local authority shall make the appropriate repayment to the other body.

(5) Where—

(a) a repayment has been made under this article to a local authority, and

(b) the case is one in which any allowance or gratuity that might be granted by that local authority would be paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

(i) in any other case — the whole of the repayment.

105 Exclusions from wages and emoluments.

105. (1) In articles 86 to 107 neither "wages" nor "emoluments" shall include any of the following:

(a) payments for overtime,

(b) travelling expenses,

(d) (i) in respect of a registered employee who ceased to hold employment on or before the 30th day of November, 1994, payments for filling a position temporarily unless the period for which the payments are made comprises five hundred or more service days reckoned back from termination of employment, subject to such conditions as may be specified by the Minister,

(ii) in respect of a registered employee of a local authority within the meaning of paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) who ceases to hold employment on or after the 1st day of January, 1998, payments for filling a position temporarily unless the period for which the payments are made comprises two hundred and fifty or more service days reckoned back from termination of employment, subject to such conditions as may be specified. by the Minister, including transitional provisions in respect of registered employees who cease to hold employment during the period between the 1st day of January, 1998 and the 31st day of December, 2000,

(e) such perquisites in kind (or a monetary payment given in lieu of such perquisites) as may be specified by the Minister.

(2) A local authority may, subject to—

(a) such conditions as may be specified by the Minister, and

(b) the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993,

decide that payments of a specified kind, being a kind mentioned in paragraph (a) of sub-article (1), shall be for the purposes of articles 86 to 107 part of the wages of a particular employee, of employees of a particular class or of every employee, and thereupon, notwithstanding sub-article (1), "wages" shall in articles 86 to 107, include, as respects that employee, employees of that class or every employee (as may be appropriate), payments of that kind.

106 Calculation of pensionable remuneration of registered employee.

106. (1) A local authority shall from time to time determine the weekly money value of every (if any) emolument, being any apartments, rations or other perquisites in kind, of a registered employee.

(2) The pensionable remuneration of a registered employee for the purposes of articles 86 to 107 shall be—

(a) in case he or she has been an employee of a local authority during the whole of the relevant period or during so much of that period as he or she is entitled to reckon as service and, at the expiration of the relevant period, his or her rate of wages is a rate of wages that has not changed during the relevant period otherwise than in accordance with changes applicable generally to the class, description or grade of employees to which he or she belonged at the expiration of the relevant period;

(b) in case—

(i) he or she dies, or

(ii) he or she ceases to hold employment because of his or her having become incapable of performing his or her duties by reason of permanent infirmity of mind or body,

his weekly rate of wages at the expiration of the relevant period together with the weekly average of his or her emoluments (if any) in respect of that period provided his or her pensionable remuneration would have been so determined if—

(I) in the case of paragraph (b)(i) he or she had continued in employment until the attainment of the age of sixty-five years, and

(II) in the case of paragraph (b)(ii) he or she had continued in employment until the attainment of the minimum retiring age therefor;

the uprated average weekly rate of his or her wages during the relevant period determined in accordance with the formula set out in the table hereto together with the weekly average of his or her emoluments (if any) during that period.

TABLE

(A x B)	+	(C x D)
N	N

where—

A is the number of calendar days in the relevant period from the commencement of that period to the date his or her position changed,

B is the weekly rate of wages at the expiration of the relevant period which he or she would have had if he or she had continued to be employed in the position in which he or she was employed at the commencement of the relevant period,

C is the number of calendar days in the relevant period served in the position which he or she held at the expiration of the relevant period,

D is his or her weekly rate of wages at the expiration of the relevant period,

N is 1095 days where the relevant period is three years and, in any other case, is the number of calendar days in the relevant period,

/images/en.si.1998.0455.0006.jpg in respect of each such additional N change, where in any value so inserted—

E equals the number of calendar days in the relevant period served in the additional position to which the value relates, and

F equals the weekly rate of wages at the expiration of the relevant period which he or she would have had if he or she had continued to be employed in the additional position to which the value relates.

(3) (a) Where a registered employee ceased to hold employment or died in employment during the period beginning on the 1st day of October, 1982 and ending on the 31st day of December, 1982, and his or her rate of wages at the date of cesser of employment was one which was affected by paragraph 1 of the Proposals, his or her rate of wages for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate had payment of the third phase of the increase provided for in Clause 2 of the Public Service Pay Agreement not been postponed by the said paragraph 1 to the 1st day of January, 1983.

(b) Where a registered employee ceased to hold employment or died in employment and his or her rate of wages at the date of cesser of employment was one which was affected by paragraph 2 of the Proposals, or had the Proposals been implemented on such date, his or her said rate of wages would have been so affected, his or her rate of wages for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate had the revision of the Public Service Pay Agreement by the said paragraph 2 not taken place.

(c) Where a registered employee ceased to hold employment or died in employment and his or her rate of wages at the date of cesser of employment was one which was affected by paragraph 3I of the Proposals, or, had the Proposals been implemented on such date, his or her said rate of wages would have been so affected, his or her rate of wages for the purposes of calculating his or her pensionable remuneration shall, if the Minister so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate if 40% of the increase provided for in the relevant settlement, finding or offer had been payable from the effective date set out in such settlement, finding or offer.

(d) In this sub-article—

(4) Where the employee has been an employee for part only of the relevant period and, during the whole or part of the remainder of that period, he or she was an officer of a local authority, his or her salary as such officer shall, for the purposes of sub-article (2)(c), be regarded as wages.

(5) Notwithstanding any other provisions of this Chapter, in sub-article (2) "wages" and "emoluments" shall, in relation to any position not under a local authority service in which is capable of being reckoned under this Scheme, have the same meanings respectively as they have in the provisions relating to superannuation applicable to the position and, in addition, "wages" shall include remuneration of an officer in any such position.

(6) (a) In this article "the relevant period" means—

(i) in case the first day of the service of the employee capable of being reckoned under this Scheme was less than three years before his or her last service day — the period beginning on the commencement day and ending on his or her last service day, and

(ii) in any other case — the three years ending on his or her last service day.

(b) In paragraph (a)(i) "the commencement day" means—

(i) in case the employee's first service day was preceded by service which he or she is entitled to reckon under this Scheme, which was in a position other than employment as an employee of a local authority and which commenced on a day less than three years before his or her last service day — the day on which that service commenced, and

(ii) in any other case — the employee's first service day.

(7) (a) Notwithstanding the provisions of sub-article (2)(a), where a registered employee, between the 10th day of January, 1984 and the 31st day of March, 1997, ceases to hold employment on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the rate of wages for the class or grade of employees to which he or she belonged at the date of cesser of employment is increased as a result of a general wages increase affecting all classes and grades of employees, then, the wages of such employee shall, subject to the determination of the Minister as respects any cesser arising before the 6th day of September, 1993, for the purposes of article 94 only, be deemed to be the wages which would have been appropriate had such increase in the rate of wages been applicable on the date the employee ceased to hold employment, provided that the employee is alive on the date the increase in wages becomes effective.

(b) Notwithstanding the provisions of sub-article (2)(a), where a registered employee on or after the 1st day of April, 1997, ceases to hold employment on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such cesser, the rate of wages for the class or grade of employees to which he or she belonged at the date of cesser of employment is increased as a result of a general wages increase affecting all classes and grades of employees, then, the lump sum determined under article 94 may be adjusted to take account of the wages which would have applied on the date of such general wages increase, provided that the employee is alive on the date the increase in wages becomes effective.

(8) Where the terms of an agreement on pay in the public service made with the consent of a Minister of the Government and the Minister for Finance specify that the pensionable remuneration of a registered employee for the purposes of determining a lump sum under article 94, a lump sum under article 94 together with an allowance under article 95, a short service gratuity under article 97, a death gratuity under article 98 or a marriage gratuity under article 100 shall be calculated otherwise than in accordance with the foregoing provisions of this article, such pensionable remuneration shall be calculated having regard to the terms of such agreement.

(9) For the purposes of sub-article (2), the words "wages" and "emoluments" shall, as respects a registered employee who is sharing wholetime employment with one other employee under an approved job-sharing scheme, mean, as respects any period during which he or she is so sharing wholetime employment, his or her "wages" and "emoluments", respectively, as increased by one hundred per cent.

107 Transitional provisions for articles 86 to 107.

107. (1) (a) (i) Where, at any time between the 27th day of May, 1977 and the 31st day of May, 1978, a person, being a pensionable servant of a local authority, (not being a person who gave notice in writing under article 30(1)(b) in the month of January, 1978 that his or her name was to be removed from the register of pensionable servants maintained by any local authority under article 29), opted, in writing, before the 30th day of June, 1978, or, being a person who had service such as is referred to in article 87, the 28th day of September, 1979, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall transfer his or her name from the register of pensionable servants maintained by them under the provisions of article 29 and shall enter his or her name in Part II of the Register and the entry shall have effect as if it had been made on the 27th day of May, 1977, or, on the date, not being after the 31st day of May, 1978, on which he or she became such pensionable servant.

(ii) Where, on the 1st day of January, 1990, a person, being a pensionable servant of a local authority, opted, in writing, before the 30th day of November, 1990, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall transfer his or her name from the register of pensionable servants maintained by them under the provisions of article 29 and shall enter his or her name in Part II of the Register and the entry shall have effect as if it had been made on the 1st day of January, 1990.

(b) An option referred to in paragraph (a) exercised by the legal personal representative of a person shall be regarded as an exercise by that person.

(2) (a) Where a person, being a mental hospital employee on the 27th day of May, 1977, not being a pensionable servant of a local authority on account of an option which he or she exercised pursuant to article 29(4)(d), opted, in writing, before the 30th day of June, 1978, to the local authority to have the provisions of this Chapter applied to him or her, the local authority shall enter his or her name in Part II of the Register and the entry shall have effect as if it had been made on the 27th day of May, 1977.

(b) An option referred to in paragraph (a) exercised by the legal personal representative of a person shall be regarded as an exercise by that person.

(3) The following provisions shall have effect in relation to a mental hospital employee whose name is entered in Part II of the Register on account of an option referred to in sub-article (2):

(a) where immediately before becoming so registered he or she was contributing under section 9 of the Act of 1909 and was for the purposes of that Act a servant of the first class, the provisions of sections 77, 78 and 79 of the Act of 1945, shall, notwithstanding paragraph (a) of subsection (2) of section 64 of that Act, apply to him or her and, for this purpose, his or her name shall be deemed to be entered in the register maintained under section 65 of that Act;

(I) none of the following sections, that is to say, sections 66, 67, 68, 69, 70, 71, 72, 76, 85 and 86 of the Act of 1945, shall apply to him or her, and

(II) subsection (2) of section 63 and sections 77, 78 and 79 of the said Act shall not apply to him or her save as respects a continuous period as a mental hospital employee beginning not later than the 27th day of May, 1977;

(d) the provisions of paragraph (c) shall also apply as respects a person whose name is entered in Part II of the Register otherwise than on account of an option exercised by him or her pursuant to sub-article (2) provided the entry is made from the expiration of a continuous period of such person's being a mental hospital officer which began not later than the 27th day of May, 1977, and as from which date the person's name was entered in Part I of the Register on account of an option exercised by him or her pursuant to article 85(2).

(4) The provisions of article 47(2) shall apply as respects a registered employee to whom, immediately before he or she became a registered employee, such provisions applied.

(5) (a) No contribution under article 102 shall be required during a continuous period of service after becoming a registered employee from a person who, immediately before he or she became a registered employee, was a person to whom sub-article (5), (7) or (8) of article 47 applied.

(b) No contribution under article 102 shall be required during a continuous period of service after becoming a registered employee from a person who, immediately before he or she became a registered employee, was then a person to whom article 85(5)(a) applied.

(6) (a) Provisions corresponding to those contained in sub-article (5) of article 64, paragraph (b)(ii) of article 77(2), paragraphs (b), (c) and (d) of article 77(7), paragraph (b) of article 80(2), sub-article (4) of article 82 and sub-article (3) of article 117 shall be deemed to apply to an established employee of a local authority who is fully insured and, for this purpose,—

(i) references to "office", "registered officer", "other officer" and "salary" shall be construed, respectively, as references to "employment", "established employee", "other employment" and "wages", and

(ii) other references to provisions which apply to registered officers shall, where appropriate, be construed as references to the corresponding provisions which apply to registered employees.

(b) In this sub-article, "established employee" means a registered employee of a local authority who is fully insured who would not have been fully insured had he been employed as a registered employee before the 6th day of April, 1995.

Additional Benefits

108 Surrender of portion of allowance.

108. (1) Where—

(a) a male officer or employee of a local authority ceases to hold his office or employment, and

(b) he is entitled to an allowance (other than a preserved pension) under articles 62 to 85 or 86 to 107,

(2) Where—

(a) a female officer or employee of a local authority ceases to hold her office or employment, and

(b) she is entitled to an allowance (other than a preserved pension) under articles 62 to 85 or 86 to 107,

she may apply to the local authority to be allowed to surrender a specified portion, not exceeding one-third, of such allowance in consideration of an allowance for one specified dependant.

(3) An application under sub-article (1) for an allowance for the wife of the applicant shall be either—

(a) an application for such allowance during the period (if any) for which the wife survives the applicant, or

(b) an application for such allowance during both the period of the joint lives of the applicant and the wife and the period (if any) for which the wife survives the applicant.

(5) Where an application under this article for the surrender of portion of an allowance is allowed—

(a) that allowance shall be reduced accordingly,

(8) An allowance under this article shall not exceed the reduced allowance of the applicant.

(9) Where a person surrenders under this article portion of an allowance—

(a) for the purpose of determining whether any, and, if so, what amount may be paid to him or her, having regard to article 113(1)(a), by way of the allowance in respect of any period in relation to which he or she receives any such payment as is referred to in that article, the remuneration referred to in that article shall be treated as reduced by the amount surrendered by him or her as aforesaid,

(b) for the purpose of calculating the amount of any gratuity which may be granted to his or her legal personal representative under article 75 (where applicable), the total of all sums received by him or her on foot of the lump sum and allowance shall be deemed to be the total of all sums which would have been so received by him or her but for the surrender, and

(c) for the purpose of calculating the amount of any gratuity which may be granted to his or her legal personal representative under article 99 (where applicable), the total of all sums received by him or her on foot of the lump sum and allowance shall be deemed to be the total of all sums which would have been so received by him or her but for the surrender.

109 Gratuity or allowance in case of injury.

109. (1) Where an officer or employee of a local authority is injured—

(a) in the actual discharge of his or her duty, and

(b) without his or her own default, and

(2) Where an allowance is granted under this article to, or in respect of, an injured person and there is also payable to, or in respect of, him or her all or any of the following:

(a) any other allowance payable by the local authority,

(b) any lump sum or gratuity so payable,

(d) where he or she has died, any pension payable to his or her spouse under Chapter 10 of Part II of Social Welfare (Consolidation) Act, 1993 ,

110 Gratuity — part-time, permanent, non-pensionable officer.

110. Where—

(a) a permanent officer, other than a teacher, of a local authority is a part-time officer and is not a pensionable officer, and

(b) as respects such officer—

(i) he or she is removed from office for a cause other than misconduct or unfitness,

(ii) his or her office is abolished, or

(iii) his or her position has been materially altered to his or her detriment by changes in its conditions made without reasonable cause and he or she resigns from office,

the local authority may grant him or her a gratuity equal to one-twelfth of his or her remuneration at the time he or she ceases to hold office multiplied by the number of years in the continuous period ending at the time of such grant during which paragraph (a) of this article applied to him or her.

Miscellaneous

111 General provision as to allowance being for life.

111. Save as otherwise provided by this Chapter, an allowance (including a preserved pension) granted under this Chapter shall be an allowance for the life of the person to whom it is granted.

112 Assignment of allowance, etc.

112. (1) The following provisions shall have effect in relation to any payment (in this article referred to as the grant) payable under this Chapter by a local authority to any person (in this article referred to as the recipient), that is to say—

(c) if the recipient or the officer or employee in respect of whom the grant is payable has died and a sum not exceeding such sum as may be fixed from time to time by the Minister for the purposes of this article with the consent of the Minister for Finance, is due on account of the grant, probate or other proof of title of the personal representatives of the deceased may, if the local authority so think fit, be dispensed with and the sum may be paid or distributed to or among the persons appearing to the local authority to be beneficially entitled to the personal estate of the deceased, or to or among any one or more of those persons, or, in the case of the illegitimacy of the deceased, to or among such persons as the local authority think fit, and the local authority and any of their officers making the payment shall be discharged from all liability as respects any such payment or distribution;

(d) any sum payable to a minor on account of the grant may be paid either to the minor or to such person and on such conditions for the benefit of the minor as the local authority think fit;

(e) where the payment is made to any person by the local authority in pursuance of this article the receipt of that person shall be a good discharge for the sum paid.

113 Suspension or reduction of allowance.

113. (1) (a) (i) This paragraph shall, subject to paragraph (b), apply where—

(I) an allowance (including a preserved pension) (in this paragraph referred to as the allowance) is payable under this Chapter by a local authority to a person (in this paragraph referred to as the pensioner), and

from a local authority for services rendered as an officer or employee or being services which are paid for by fees in the nature of salary.

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

(iii) In this paragraph 'specified' means specified by the Minister.

(c) The condition referred to in paragraph (b) is that the Minister, after consultation with the authority making the payment, is satisfied that—

(i) persons with particular training and experience are required for particular work of that authority,

(ii) the person who is being re-employed has that training and experience, is being re-employed for that work and is otherwise suitable for re-employment in all respects, and

(iii) it is not practicable to meet that requirement otherwise than by the re-employment of pensioners.

(d) Paragraph (a) shall not apply where the services are rendered in an office or employment held concurrently with the office or employment in respect of which the allowance was granted.

(2) Where a person to whom an allowance (including a preserved pension) is payable under this Chapter by a local authority receives payment by the local authority of compensation under section 76 of the Social Welfare (Consolidation) Act, 1993 , or receives payment of injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 , no more of the allowance shall be paid to him or her in any year than so much as, taking the said payment into account, equals five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in respect of which the allowance was granted.

(3) A local authority paying an allowance (including a preserved pension) to a person to whom sub-article (1) or (2) applies may from time to time, as may appear proper to them for the purpose of giving effect to sub-article (1) or (2), suspend, abate or reduce or otherwise adjust the payments made or to be made by them in respect of the allowance.

(4) If and so long as, pursuant to this article, an allowance (including a preserved pension) is not paid, any refund of part of such allowance payable under this Scheme shall also not be paid.

(5) If and so long as, pursuant to this article, the amount payable in respect of an allowance (including a preserved pension) is abated or reduced, any refund of part of such allowance payable under this Scheme shall also be reduced proportionately.

114 Ascertainment of continuance of infirmity.

114. (1) Where an allowance is granted under this Chapter by a local authority to a person who is under the age specified for that allowance in sub-article (2) on the grounds that he or she is incapable of performing his or her duties by reason of permanent infirmity of mind or body, the following provisions shall have effect:

(b) if such person fails wilfully or refuses to submit himself or herself to any such medical examination, the allowance payable to him or her by virtue of the grant (together with in case a former male officer or employee is married and any allowance is payable under article 108 to his wife by reference to the grant, that allowance) shall cease to be paid;

(c) if not less than two registered medical practitioners nominated by such local authority certify that such person's infirmity has ceased and he or she has been offered a pensionable office or employment under a local authority of a kind similar to his or her former office or employment and at a rate of remuneration not less than that at which he or she was paid immediately before he or she ceased to hold the former office or employment, or, as respects a person who is offered such pensionable office or employment on or after the 10th day of January, 1984, at a rate of remuneration not less than the rate of remuneration in respect of that office or employment, as appropriate, at the date of the offer, the allowance payable to him or her by virtue of the grant (together with, in case a former male officer or employee is married and any allowance is payable under article 108 to his wife by reference to the grant, that allowance) shall cease to be paid.

(2) The age referred to in sub-article (1) is—

(a) for an allowance granted to a fire brigade officer or employee or a person whose name is entered in a register maintained under section 65 of the Act of 1945 — fifty-five years,

(b) for any other allowance — sixty years.

(3) If a person to whom an allowance was granted in respect of a period of pensionable local service for the purposes of articles 62 to 85 or 86 to 107 is offered in pursuance of paragraph (c) of sub-article (1) a new office or employment and accepts it, the following provisions shall have effect on his or her ceasing to hold the new office or employment:

(a) for the purposes of article 62(1)(b) or 86(1)(a), such period shall be regarded as not being a period in respect of which he or she has received a lump sum or allowance;

(b) any lump sum granted to him or her or any gratuity granted to him or her or his or her legal personal representative under articles 62 to 85 or 86 to 107 shall be reduced by the amount of the lump sum (if any) granted to him or her with the allowance;

(4) Any dispute between a local authority and a person as to whether a new office or employment offered to such person is, for the purposes of paragraph (c) of sub-article (1), of a kind similar to his or her former office or employment shall be decided by the appropriate Minister.

115 Cancellation of allowance on conviction of offence.

115. (1) Where a person who is convicted on indictment of any offence and is sentenced to penal servitude or to any term of imprisonment exceeding twelve months is, at the time of the conviction, in receipt of an allowance (including a preserved pension) granted under this Chapter by a local authority, the allowance shall thereupon stand cancelled and cease to be payable.

(2) Where a conviction which results in the cancellation under this article of an allowance is quashed or annulled or the convicted person is granted a free pardon the cancellation shall be annulled, in the case of a quashing or annulment, as from the date of the conviction and, in the case of a free pardon, as from the date of the pardon.

116 Particulars of benefits in advance of retirement.

116. (1) Where an officer or employee of a local authority intends to retire from office or employment on a particular date, he or she may, not later than six months and not earlier than twelve months before that date, give to the local authority notice in writing stating—

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

(b) the reasons for which he or she intends to retire,

(2) Where an officer or employee gives to a local authority a notice under this article stating that he or she wishes to be given particulars of his or her benefits on retirement the local authority shall within two months give to the officer or employee a statement showing—

(a) whether they intend on such retirement to exercise any power given to them by this Chapter to grant to him or her any lump sum, allowance or gratuity (including a preserved lump sum or preserved pension) or to return to him or her any contributions or to add any period to his or her service or to reduce the amount of any lump sum or allowance to which he or she may be entitled,

(b) where they intend to exercise any power such as is mentioned in paragraph (a), particulars of the manner in which they intend to exercise the power,

(c) the amount of every (if any) lump sum, allowance or gratuity (including a preserved lump sum or preserved pension) or return of contributions to which, in their opinion having regard to their intentions stated in pursuance of paragraphs (a) and (b), he or she will be entitled on such retirement.

(4) Where in a case in which there has been an appeal by virtue of sub-article (3)—

(a) the intended retirement of the officer or employee referred to in the notice under sub-article (1) takes place on the date mentioned and for the reasons stated in the notice, and

the said intentions, as implemented, shall not then be subject to any appeal.

117 Repayment of gratuity.

117. (1) Where a person, having been granted a gratuity by a local authority, subsequently becomes employed, on or after the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, other than—

(a) a person whose employment in a pensionable capacity in such position is continuous with former service in a pensionable capacity in a position or positions service in which is capable of being reckoned under this Scheme and which commenced before the 27th day of May, 1977, or

(b) the repayment of a marriage gratuity by a person whose husband died after she had ceased to hold the office or employment in respect of which the gratuity was granted and before the date of her subsequent appointment to a position in a pensionable capacity service in which is capable of being reckoned under this Scheme, during a continuous period of such service which is capable of being reckoned under this Scheme,

he or she (or such person's legal personal representative on his or her behalf) shall be entitled to repay to the local authority such gratuity, together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and, if he or she (or the legal personal representative on his or her behalf) does repay it—

(i) notwithstanding any other provision, the period in respect of which such gratuity was granted shall be regarded as not being a period in respect of which he or she has received a gratuity, and

(ii) in case any other body recouped any part of it, the local authority shall make the appropriate repayment to such other body.

(2) The foregoing provisions of this article shall apply in respect of a person who becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme subject to the proviso that the addition of compound interest shall not apply in any such case where the repayment is made before the expiration of twelve months after the date he or she is notified in writing of his or her entitlement under this sub-article.

(3) Where a person who was not fully insured ceased to be a pensionable officer or a registered officer of a local authority, was granted a gratuity by such local authority, subsequently becomes a registered officer of a local authority who is fully insured and decides (or, in the event of his or her death in service, such person's legal personal representative on his or her behalf decides) to repay the gratuity that was so granted to him or her—

(a) in case the person resigned with an entitlement to a marriage gratuity under article 76 and did not exercise the option referred to in sub-article (4) of that article and makes application in writing under the provisions of article 77(7)(d) to restore the entitlement under article 77, the provisions of sub-article (1) shall apply in relation to such repayment,

(b) in any other case, the amount to be repaid by him or her shall be determined by the formula

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where

A is the amount that would be repaid if the provisions of sub-article (1) applied in relation to such repayment,

B is the amount that would have been contributed by such person by reference to the annual rate of salary and the annual value of emoluments, if any, applicable to him or her on the date of cesser of office, following which the gratuity was granted, if he or she had been fully insured and article 80(1)(b) and, where appropriate, article 124 or 188 had applied to him or her at that time, and

C is the amount that was contributed by such person by reference to the annual rate of salary and the annual value of emoluments, if any, applicable to him or her on the date of cesser of office, following which the gratuity was granted, under article 80(1)(a) and, where appropriate, article 124 or 188.

(4) Where—

(a) a repayment has been made under this article to a local authority, and

(b) the case is one in which the gratuity was paid by another local authority,

the first-mentioned local authority shall transfer to the other local authority—

(ii) in any other case — the whole of the repayment.

PART III SPOUSES AND CHILDRENS PENSION PROVISIONS

CHAPTER 1 Provisions applicable to officers which were formerly contained in the Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984.

118 Interpretation.

118. (1) In this Chapter—

"child", subject to sub-article (2)(b), means,

(a) (i) a legitimate child of the deceased or a person lawfully adopted by the deceased, and

(ii) with effect from the 1st day of January, 1979, a step-child of the deceased, who is

(I) under sixteen years of age, or

(II) under the age of twenty-one years or, with effect from the 1st day of January, 1997, twenty-two years and is receiving full-time instruction at any university, college, school or other educational establishment, or

(III) under the age of twenty-one years or, with effect from the 1st day of January, 1997, twenty-two years and is undergoing full-time instruction or training by any person (in this Chapter referred to as "the employer") for any vocation, profession or trade, being instruction or training approved of by the Minister for the purposes of this Chapter, and

(b) with effect from—

(i) the 27th day of May, 1977 as respects a legitimate child of the deceased or a person lawfully adopted by the deceased, or

(ii) the 1st day of January, 1979 as respects a step-child of the deceased,

includes a legitimate child of the deceased, a person lawfully adopted by the deceased or a step-child of the deceased who is 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 under the age specified in clause (I), (II) or (III), as appropriate, of paragraph (a) of this definition;

"children's pension" has the meaning assigned to it by article 120;

"contributing member" means a member who is serving as a pensionable officer or as a registered officer of a local authority;

"the deceased" has the meaning assigned to it by article 120;

"the deceased's pension", subject to sub-article (3), means,

(a) where, prior to the 27th day of May, 1977, he is awarded a pension, such pension,

(b) where, prior to the 1st day of June, 1973 , he dies while serving as a pensionable officer having given at least five years' reckonable service, the pension which would have been granted to him if, on the date of death, he retired b cause of permanent infirmity of mind or body and then had the service which he would have and if he had served to age 65,

(c) where, prior to the 27th day of May, 1977, he retires because of permanent infirmity of mind or body and either, having at least five and less than ten years' reckonable service, was awarded a short service gratuity or, having given ten years' or more reckonable service, was awarded pension — with effect from the said 27th day of May, the pension which would be granted to him if he then had the service which he would have had if he had served to age 65,

(d) where he or she is awarded a pension on or after the 27th day of May, 1977, otherwise than on retirement because of permanent in infirmity of mind or body, such pension,

(e) in relation to a pensionable officer, where on or after the 27th day of May, 1977, on retirement because of permanent infirmity of mind or body having given at least five and less than ten years' reckonable service, he is awarded a short service gratuity or, having given ten years' or more reckonable service, is awarded a pension, the pension which would be granted to him if he then had the service which he would have had if he had served to age 65,

(f) in relation to a registered officer, where he or she is awarded a pension, on or after the 27th day of May, 1977, on retirement because of permanent infirmity of mind or body, the pension which would be granted to him or her if he or she then had the service which he or she would have had if he or she had served to age 65,

(g) where, on or after the 1st day of June, 1973, he or she dies while serving as a pensionable officer of a local authority or as a registered officer of a local authority, the pension which would be granted to him or her if, on the date of death, he or she retired because of permanent infirmity of mind or body and then had the service which he or she would have had if he or she had served to age 65,

(h) where a preserved pension was in payment to the deceased, such pension,

(i) where, having resigned with entitlement to a preserved pension the deceased dies before attaining sixty years of age or before applying for the preserved pension, the preserved pension which would be granted to him or her if he or she had then reached his or her sixtieth birthday and had applied for the preserved pension;

"former member" means a person who, being then married, retired from a local authority with a prospective entitlement under this Chapter or under Chapter 2, 3 or 4 of this Part;

"member" means a person to whom, pursuant to article 119, this Chapter applies;

"periodic contributions" has the meaning assigned to it by article 124 (3);

"reckonable service" has the same meaning as "pensionable local service" save that any increased period of pensionable local service under article 10(2) or (3) or 65(2) or (3) shall be disregarded;

"service" other than in the expressions "pensionable local service" and "reckonable service", means a member's pensionable local service together with any period added to his or her pensionable local service under article 11 or 66 or, where appropriate, which would have been added to his or her pensionable local service if he or she had served to age 65;

"widow's or widower's pension" has the meaning assigned to it by article 120.

(2) (a) Where, in relation to a person referred to in clause (II) or (III) of paragraph (a) of the definition of "child" in sub-article (1), a break occurs in his or her full-time instruction o training, then, he or she shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Chapter.

(b) The following shall not be regarded s a child within the meaning of this Chapter namely:

(i) a person who was not wholly or mainly dependent on a member immediately prior to the member's death,

(ii) a person who is married or is cohabiting with another as man and wife, or

(iii) a person referred to in clause (II ) of paragraph (a) of the said definition of "child" to whom, or in respect of whom, emoluments in respect of such instruction or training are payable by, or on behalf of, the employer and which are of such an amount in the opinion of the Minister, either generally, or in a particular case, as makes the person self-supporting,

provided that if there are compassionate grounds for so doing, the local authority may, subject to the direction of the Minister as respects any decision arising under this paragraph before the date of the making of this Scheme, decide, as respects a person who apart from this paragraph would be such a child, that notwithstanding this paragraph the person shall, with effect from such date as is specified in the decision, be regarded as being such a child and in case the local authority so decide under this paragraph then for so long as the decision is in force this Chapter shall, as regards the person to whom the decision relates, be construed and have effect accordingly.

(3) (a) In determining "the deceased's pension" by reference to paragraph (c), (e) or (f) of the definition of "the deceased's pension" account shall not be taken of any period of pensionable local service which an officer would have had from the date of his or her retirement if he or she had served to age 65 where any such period is reckoned under any other Scheme or Act for the provision of spouses' or children's pensions by a body service in which is capable of being reckoned under this Scheme.

(b) Contributions paid by an officer in respect of a period referred to in paragraph (a) shall be returned by the local authority to his or her legal personal representative.

(c) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 (No. 10 of 1964), and regulations thereunder, or would, were he or she alive, fall to be so increased from a particular date, such increase shall be taken into account for the purpose of determining the deceased's pension in accordance with the definition of "the deceased's pension" in sub-article (1) from such date or from the date of commencement of payment of a widow's or widower's pension or children's pension in respect of him or her under this Chapter, whichever is the later.

(4) (a) Any reference in this Chapter to an adopted child of a member shall be construed as a reference to a child adopted by him or her (whether alone or jointly with any other person) either in pursuance of an adoption order or in accordance with the law of a country or territory other than the State and recognised by the law of the State as valid, and references to lawfully adopted or to a person by whom another person has been adopted shall be construed accordingly.

(b) Where a married member applies, before the termination of his or her contributing membership, for an adoption order in respect of a child and dies before the adoption procedure is completed and the child is subsequently adopted by the member's spouse, the child shall, from the date on which the member has custody of him or her, be deemed, for the purposes of this Chapter, to be the member's duly adopted child.

119 Members.

119. (1) This Chapter applies to a male person who—

(a) became a pensionable officer on or after he 1st day of January, 1970, or

(b) became a registered officer before the 1st day of January, 1986 by virtue of article 60 or 68,

with effect from the date of becoming so pensionable or registered.

(2) (a) This Chapter applies to a male person who, having been a pensionable officer at any time between the 23rd day of July, 1968 and the 1st day of December, 1969, either between the said 23rd day of July, 1968 and the 31st day of December, 1971 elected in writing or did not decline in writing to have this Chapter applied to him, with effect from the 23rd day of July, 1968 or from the date he became a pensionable officer, whichever is the later.

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

(3) This Chapter shall continue to apply to a male person who became a registered officer under article 85(1) or (2) and to whom this Chapter applied immediately before becoming such registered officer.

(4) This Chapter applies to a female person who became a registered officer between the 1st day of October, 1984 and the 31st day of December, 1985, with effect from the date of becoming so registered.

(5) (a) This Chapter applies to a female person who, having been a registered officer at any time between the 10th day of January, 1984 and the 30th day of September, 1984, elected in writing during that period to have this Chapter applied to her, with effect from the 10th day of January, 1984 or from the date she became a registered officer, whichever is the later.

(b) Paragraph (a) shall apply, mutatis mutandis, to the widower or legal personal representative of a person to whom that paragraph applies.

(6) (a) Subject to article 136, this Chapter applies to a female person who, having been a pensionable officer at any time between the 10th day of January, 1984 and the 30th day of September, 1984, elected in writing during that period to have this Chapter applied to her, with effect from the 10th day of January, 1984.

(b) Paragraph (a) shall apply, mutatis mutandis, to the widower or legal personal representative of a person to whom that paragraph applies.

(7) This Chapter shall cease to apply to a person who—

(a) ceases to be a pensionable officer unless he immediately becomes a registered officer,

(b) ceases to be a registered officer, or

120 Power to grant windows' or widowers' and children's pensions.

120. (1) Subject to sub-articles (2) and (3), a local authority shall, on the death of a contributing or former member or of a person whose spouse died while he or she was a contributing member (in this Chapter referred to as "the deceased") to whom or in respect of whom a pension, death gratuity, preserved pension or preserved death gratuity, or a short service gratuity (by reason of his having ceased to hold office because of permanent infirmity of mind or body after at least five years' reckonable service) has been, or is, awarded, grant in respect of him or her—

(a) where he or she leaves a spouse, a pension to that spouse (hereafter in this Chapter referred to as a "widow's or widower's pension"), and

(b) where he or she had a spouse at any time after this Chapter applies to him or her (whether or not the marriage continued until his or her death and whether or not a widow's or widower's pension is, or can be, granted) a pension for the children of the marriage, and, in the circumstances specified in this Chapter, for other children of his or her (in this Chapter referred to as a "children's pension"),

provided that any marriage of the deceased which takes place after he or she has ceased to be a contributing member shall not be taken into account for the purposes of his Chapter, and accordingly any reference to a marriage, a spouse or the children of the deceased shall be construed in accordance with the foregoing.

(2) A widow's or widower's pension or children's pension shall not be granted in respect of a period before the 27th day of May, 1977 as respects an officer who retires because of permanent infirmity of mind or body before that date having at least five but less than ten years' reckonable service and in the case of any such officer to whom contributions were returned or by whom contributions were not paid in accordance with article 128(1) in respect of relevant years, the payment of the widow's or widower's pension or children's pension in his respect shall be subject to the proviso that such contributions are repaid or paid, as appropriate.

(3) A widow's or widower's pension or children s pension shall not be granted in respect of an officer who died while he or she was a contributing member unless the local authority are satisfied that he or she would, regard being had to article 13(1)(b) or 69(1)(b), have been granted a pension had he or she retired on the date he or she died.

121 Widows' or widowers' pensions.

121. (1) A widow's or widower's pension shall not be granted or paid under this Chapter—

(a) where the spouse was at the time of the death of the member cohabiting with a person other than the deceased as man and wife, or

(b) in respect of any time after the said death when the spouse is remarried or is so cohabiting with any person.

(2) Notwithstanding sub-article (1), where—

(a) a pension under this Chapter is not granted or ceases under the said sub-article (1), and

(b) at a date subsequent to the marriage or cohabitation by reason of which the pension was withheld or ceased the relevant local authority, on application received from, or on behalf of, the spouse of a member, is satisfied that the marriage or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension, such local authority may, if they think fit, and, as respects any application received before the 6th day of September, 1993, subject to the approval of the Minister, grant or regrant, as may be appropriate, the pension as from,

(i) in case the marriage or cohabitation has come to an end, the date on which the marriage or cohabitation ended,

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

(3) (a) A spouse shall not be eligible for a widow's or widower's pension under this Chapter in respect of more than one member; where a spouse would, apart from this article, be eligible for a widow's or widower's pension in respect of two or more members the spouse shall be treated under this Chapter in the way which will give the most favourable result for the spouse.

(b) A spouse shall not be eligible for a widow's or widower's pension under this Chapter where he or she is eligible for a more favourable pension under Chapter 2, 3, 4, 5 or 6 of this Part.

(4) Subject to sub-article (1) and to article 120(2), a widow's or widower'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 spouse.

(5) The rate of a widow's or widower's pension shall be one-half of the rate of the deceased's pension and where the deceased's pension was reduced by virtue of articles 13(1)(b) and 16 or 69(1)(b) and 72, of the deceased's pension as if it had not been so reduced.

(6) Notwithstanding sub-article (5), on the death on or after the 27th day of May, 1977 of a contributing member or former member, other than a former member who qualifies for a preserved pension, the rate of a widow's or widower's pension may, in respect of the first month after his or her death, be increased—

(a) in case he or she dies while a contributing member, to one-twelfth of his or her pensionable remuneration,

(b) in case he or she dies after being granted a pension and the rate of pension payable to him or her on the date of his or her death is greater than the rate of widow's or widower's pension otherwise payable under this Chapter, to one-twelfth of the said rate of pension,

(c) in case he or she dies while on sick leave at pension rate of pay and that rate is greater than the rate of widow's or widower's pension otherwise payable under this Chapter, to one-twelth of the said pension rate of pay,

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

122 Children's pensions, beneficiaries.

122. (1) A children's pension may not be granted under this Chapter in respect of a child,

(a) where the deceased remained unmarried during the period commencing on the 23rd day of July, 1968, or on the date on which this Chapter first applied to him or her, if later, and ending on the date on which he or she ceased to be contributing member, or

(b) where the child was born more than ten months after the deceased ceased to be a contributing member, or

(i) the deceased remained unmarried during the period this Chapter applied to him or her, or

(ii) the child was adopted by the deceased after

(I) the date of termination of the deceased's last marriage, or

(II) the date on which the deceased ceased to be a contributing member, or

(d) where he or she is the step-child of the deceased and the deceased's marriage to the child's mother or father took place after the deceased's last day of reckonable service.

(2) (a) A child shall not be eligible for a children's pension under this Chapter in respect of more than one member; where a child would, apart from this sub-article, be eligible for a children's pension in respect of two or more members, the child shall be treated under this Chapter in the way which will give the most favourable result for the child.

(b) A child shall not be eligible for a children's pension under this Chapter where he or she is eligible for a more favourable children's pension under Chapter 2, 3, 4, 5 or 6 of this Part.

123 Children's pensions, rate and mode of payment.

123. (1) A children's pension under this Chapter shall be paid to the relevant member's spouse where the eligible children are in his or her care, and in case any child in respect of whom the pension is payable is not in his or her care, the part of the pension attributable to that child shall be paid either to the child or to such other person as the relevant local authority may determine. Where children are in the care of several persons the children's pension shall be paid to those persons in such proportions as the local authority may determine.

(2) A children's pension paid to any person shall be so paid for the benefit of the children for whom it is granted.

(3) Subject to sub-article (7) and to article 120(3), a children's pension may be paid in relation to the period or periods subsequent to the date of death of the deceased (or, if later, the date of birth of the child) during which the person remains a child within the meaning of this Chapter.

(4) During the period beginning on the commencement of this Chapter and ending on the 26th day of May, 1977, the rate of children's pension under this Chapter shall be,

(a) where the deceased leaves no spouse or, where he or she leaves a spouse and the spouse dies, two-twelfths of the deceased's pension where there is one child plus one-twelfth for each additional child up to a fourth additional child,

(b) subject to sub-article (6), where the deceased leaves a spouse, one-twelfth of the deceased' pension multiplied by the number of children not exceeding six.

(5) As of and from the 27th day of May, 1977, the rate of children's pension under this Chapter shall be,

(a) where the deceased leaves no spouse or, here he or she leaves a spouse and the spouse dies, four-twelfths of the deceased's pension where there is one child, or six-twelfths where there are two or more children,

(b) subject to sub-article (6), where the deceased's spouse is surviving, two-twelfths of the deceased's pension multiplied by the number of children not exceeding three.

(6) (a) Where the children of the deceased are a the time of, or at any time after, his or her death in the care of some person other than his or her spouse, the local authority may, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993, decide that for so long as they are in such care sub-article (4)(a) or (5)(a) or both of those sub-articles shall apply notwithstanding that the spouse is still alive, and in case the local authority so decide this article shall be construed and shall have effect accordingly.

(b) Where some but not all of the children of the deceased are at the time of, or at any after, his or her death in the care of a person other than his or her spouse, the rate of that portion of the children's pension which is payable in respect of the children who are in the care of that person may be calculated by reference to the rates specified in sub-articles (4)(a) and (5)(a) or either of those sub-articles, as appropriate, provided that the amount of children's pension payable in respect of a deceased shall not exceed one-half of the rate of the deceased's pension.

(7) Notwithstanding the foregoing provisions of this article, where the deceased leaves a spouse and no widow's or widower's pension is granted to him or her under this Chapter, or, if one is so granted and it ceases to be paid before his or her death, no children's pension shall be payable under this Chapter as respects any period comprised within the lifetime of the spouse or within the time in respect of which no widow's or widower's pension is payable, as may be appropriate, unless the local authority, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993, decide that such a pension shall be so payable, and, in case the local authority so decide, they may further decide that sub-article (6) shall apply as respects any such period.

124 Periodic contributions.

124. (1) A member, being a pensionable officer or a registered officer of a local authority, shall, with effect from the 1st day of January, 1969, or the date of becoming a member, if later, contribute to such local authority at the rate of one and one-half per cent. of

(a) his or her annual rate of salary, and

(b) the annual value of his or her emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he or she had neither salary nor emoluments.

(2) The contribution referred to in sub-article (1) shall be paid at such times and in such manner as the relevant local authority may determine until he or she ceases to be a contributing member.

(3) Contributions payable under this article are in this Chapter referred to as "periodic contributions".

(4) Periodic contributions shall not be payable under this Chapter by a member for any period which does not constitute pensionable local service.

(5) The provisions of article 23(4) or 80(4) shall apply to contributions paid under this article as if they were contributions paid under the said article 23 or 80.

125 Return of contributions.

125. (1) Where a member,

(a) ceases to be a contributing member and was unmarried at all times during which this Chapter applied to him or her, or

(b) on ceasing to be a contributing member otherwise than on death, having been married at any time during the period during which this Chapter applied to him or her, either

(i) is not eligible for the grant of a pension and lump sum, or a preserved pension and preserved lump sum, or

(ii) having retired because of permanent infirmity of mind or body before the 27th day of May, 1977, or, being a pensionable officer, on or after the 27th day of May, 977, and having given at least five and less than ten years' reckonable service is not awarded a short service gratuity,

(c) having been married at any time during the period, or for a portion of the period, during which this Chapter applied to him, ceases prior to the 1st day of June, 1973 to be a contribution member due to death and had less than five year ' reckonable service,

then the local authority with which he or she was in employment before such cesser shall return to him or her, or to his or her legal personal representative, the aggregate amount of the contributions which he or she paid under articles 124 and 128 (5) together with corresponding contributions, if any, which he or she paid in respect of service which is capable of being reckoned under this Scheme, and which have not otherwise been returned.

(2) In any case other than a case mentioned in sub-article (1), the local authority shall return to a member on his or her ceasing to be a contributing member, or if his or her membership ceases due to death, to his or her legal personal representative, such part of his or her initial and immediately subsequent contributions, or in the case referred to in paragraph (c), such part of his or her final and immediately preceding contributions as is in each case necessary to secure that the period in respect of which contributions are paid by him or her without being returned,

(a) does not exceed forty years, and

(b) is, in case he is a pensionable officer at date of cesser, and exact number of years, and

(i) where he or she is an officer to whom an addition to service is applicable pursuant to article 11(5) or 66(5) to his or her pensionable local service at the date of his or her spouse's death together with that part of the said addition to service as may be obtained by the formula A/B x C where

A equals his or her pensionable local service at the date of his or her spouse's death,

B equals his or her pensionable local service at date of cesser of office,

C equals the addition applicable to his or her service at date of cesser of office pursuant to article 11(5) or 66(5),

(ii) in any other case — to his or her pensionable local service at the date of his or her spouse's death.

(3) Where a married member retires because of permanent infirmity of mind or body and his or her spouse subsequently dies before he or she attains the age of sixty-five years, contributions paid in respect of a period in excess of the period referred to in sub-article (2)(c) shall be returned by the local authority to him or her, or in case he or she has also died, to his or her legal personal representative.

(4) Where any contributions are returned under this article they shall be returned without interest.

(5) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the officer in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall, subject to article 280, recoup such sum to the local authority.

(6) Where a body, service under which is capable of being reckoned under this Scheme returns contributions made under this article and the amount returned includes a sum for contributions held by any local authority, that local authority shall, subject to article 280, recoup such sum to the body.

126 Repayment of contributions.

126. (1) Where contributions are returned by a local authority to a person under article 125, and

(a) this Chapter subsequently applies to him r her, or

(b) he or she subsequently becomes a member of a scheme granting pension rights which are reciprocal generally with this Chapter being a person who is employed in a position service in which is capable of being reckoned under this Scheme,

he or she shall be entitled to repay such contributions to the local authority together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and if he or she does repay the said amount and any other body recouped any part of it, the local authority shall, subject to article 280, make the appropriate repayment to the other body.

(2) The provisions of article 25(5) or 82(5) shall apply to contributions repaid under this article.

127 Former members becoming contributing members.

127. (1) Where a former member becomes a contributing member within the meaning of this Chapter, any prospective entitlement to widow's or widower's pension or children's pension under this Chapter in respect of his or her previous membership or under Chapter 2, 3 or 4 of this Part shall be disregarded.

(2) Where this Chapter or Chapter 2 of this Part had at any time previously applied to a person who becomes a contributing member within the meaning of this Chapter, and such person had paid periodic contributions under either of the said Chapters, 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 128(10) where,

(a) no return of contributions is, or was, made, or

(b) such contributions, having been returned, are repaid in accordance with article 126.

(3) Where a person to whom sub-article (1) applies became a former member by retiring on pension the contribution payable under article 128(2) at the termination of his or her final period of contributing membership shall be reduced by the amount of the contribution paid under that article or under article 148(2) when he or she became a former member, no return of that contribution having been made.

128 Non-periodic contributions.

128. (1) Where a member was married at any time during the period during which this Chapter applied to him or her and he or she either,

(a) ceases to be a contributing member before the 1st day of June, 1973, and such cesser is due to,

(i) death or retirement because of permanent infirmity of mind or body in either case after at least five years of reckonable service, or

(ii) retirement on pension, or

(b) ceases to be such member after the 1st day of June, 1973 and before the 27th day of May, 1977, and such cesser is due to,

(i) death, or

(ii) retirement because of permanent infirmity of mind or body after at least five years of reckonable service, or

(iii) retirement on pension, or

(i) death, or

(ii) retirement because of permanent infirmity of mind or body after at least five years of reckonable service, or

(iii) retirement on pension or resignation with entitlement to a preserved pension

then, unless the periodic contributions fall to be returned under article 125(1), or unless the number of relevant years is nil, a contribution under this article will be payable by way of reduction in the amount of a member's lump sum or death gratuity or short service gratuity or preserved lump sum or preserved death gratuity, or in such other manner as the local authority may require.

(2) A contribution under this article shall be equal to one per cent. of the member's pensionable remuneration multiplied by the number of relevant years, subject to the proviso that where the contribution is being deducted by way of reduction in the amount of a member's lump sum, it shall be based on the pensionable remuneration, regard being had to article 27(8) or 84(7), by reference to which the lump sum is determined.

(3) Where the contribution is being deducted from a preserved lump sum or preserved death gratuity, the contribution will be calculated by reference to the pensionable remuneration, as increased under the Pensions (increase) Act, 1964 (No. 10 of 1964), if appropriate, on which the preserved lump sum or preserved death gratuity was based.

(4) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her or to his or her spouse (but not the lump sum, death gratuity or short service gratuity) falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 , and regulations thereunder, the local authority may adjust the amount of the contribution under this article to take account of the increase.

(5) At the discretion of the local authority and subject to conditions specified by the Minister, a member may elect to pay to such local authority over a period specified by the Minister, additional contributions equal in each case to the amount of the periodic contributions payable in respect of that period or, as respects a person who is sharing a whole-time office with one other officer under an approved job-sharing scheme, twice such amount, and in case one or more such additional contributions are made, this article shall apply to the person by whom the contribution or contributions is or are made subject to the following modification, namely, in calculating what is the number of relevant years that number shall be reduced by the said specified period for every contribution made by the person under this sub-article.

(6) (a) For the purposes of this Chapter any period by which the number of relevant years is reduced on account of payment of contributions under sub-article (5) shall be regarded as having been served with the local authority to which such contributions were paid.

(b) The provisions of article 23(4) or 80(4) shall apply to contributions paid under sub-article (5).

(7) Service in excess of forty years shall be disregarded for the purpose of this article.

(8) Where a member to whom this article applies gave service otherwise than as a pensionable officer or a registered officer but which is capable of being reckoned under this Scheme, any portion of that service during which he or she paid periodic contributions under a scheme which is reciprocal generally with this Chapter may, provided those contributions were not returned to him or her, or , having been returned, are repaid by him or her, be excluded in determining the number of relevant years under this article.

(9) Any reduction effected under this article in the amount of any lump sum shall be left out of account for the purposes of article 19 or 75, and, accordingly, the question whether any and, if so, what gratuity may be granted under the said article 19 or 75 shall be determined as if no such reduction as aforesaid had been or had to be made.

(10) In this article "the number of relevant years" means—

(a) in the case of a member who, being then married, ceases to be a contributing member before the 1st day of June, 1973,

(i) where such cesser was caused otherwise than by death, the number of whole years of service which he then had, any fraction of a year being disregarded,

(ii) where, having at least five years' reckonable service, such cesser was due to death, the number of years of service which he would have had if he had served to age 65, any fraction of a year being disregarded,

reduced in each case by the number of years, if any, for which periodic contributions have been paid by him and are not returnable;

(b) in the case of a member who, being then married, ceases to be a contributing member on or after the 1st day of June, 1973 and before the 7th day of May, 1977,

(i) where such cesser was caused otherwise than by death, the number of years of service which he then had, any fraction of a year being disregarded,

(ii) where such cesser was due to death, he number of years of service which he would have had if he had served to age 65, any fraction of a year being disregarded,

reduced in each case by the number of years, if any, for which periodic contributions have been paid by him and are not returnable;

(c) in the case of a member who, being then unmarried, ceases to be a contributing member before the 27th day of May, 1977, and in the case of a member who is a pensionable officer and who, being then unmarried, ceases to be a contributing member on or after the 27th day of May, 1977,

(i) where he is an officer to whom at cesser of office an addition to service is applicable pursuant to article 11(5) — the number of years of pensionable local service which he had on the date of termination of his last marriage before such cesser together with that part of the said addition to service as may be obtained by the formula A/B x C where—

A equals his pensionable local service at the date of the termination of the said marriage,

B equals his pensionable local service at the date of cesser of office,

C equals the addition applicable to his service at the date of cesser of office pursuant to article 11(5),

any fraction of a year being disregarded,

(ii) in any other case — the number of years of pensionable local service which he had on the date of termination of his last marriage before such cesser, any fraction of a year being disregarded,

reduced in each case by the number of years, if any, for which periodic contributions have been paid by him and are not returnable;

(d) in the case of a member who is a pensionable officer who, being then married, ceases to be a contributing member on or after the 27th day of May, 1977,

(i) where such cesser is caused otherwise than by death or retirement because of permanent infirmity of mind or body, the number of years of service which he then had any fraction of a year being disregarded,

(ii) where such cesser is due to death or retirement because of permanent infirmity of mind or body, the number of years of service which he would have had if he had served to age 65, any fraction of a year being disregarded,

reduced in each case by the number of years if any, for which periodic contributions have been paid by him and are not returnable;

(e) in the case of a member who is a registered officer who, being then married, ceases to be a contributing member,

(i) where such cesser is caused otherwise than by death or retirement because of permanent infirmity of mind or body, the number of years of service which he or she then had,

(ii) where such cesser is due to death or retirement because of permanent infirmity of mind or body, the number of years of service which he or she would have had if he or she had served to age 65,

reduced in each case by the number of years (any fraction of a year being taken into accouunt on a pro-rata basis), if any, for which periodic contributions have been paid by him or he and are not returnable;

(f) in the case of a member who is a registered officer and who, being then unmarried, cease to be a contributing member,

(i) where he or she is an officer to whom at cesser of office an addition to service is applicable pursuant to article 66(5) — the number of years of pensionable local service which he or she had on the date of termination of his or her last marriage before such cesser together with the part of the said addition to service as may be obtained by the formula A/B x C where—

A equals his or her pensionable local service at the date of the termination of the said marriage,

B equals his or her pensionable local service at the date of cesser of office,

C equals the addition applicable to his or her service at the date of cesser of office pursuant to article 66(5),

(ii) in any other case — the number of years of pensionable local service which he or she had on the date of termination of his or her last marriage before such cesser,

reduced in each case by the number of years if any, for which periodic contributions have been paid by him or her and are not returnable.

129 Allocations under article 48 or 108 not to affect rights under this Chapter.

129. The fact that article 48 or 108 (which enables the partial allocation of pensions to wives and dependants) applies to a member shall not affect his or her rights under this Chapter and the pension payable under this Chapter in respect of the service of a member shall be calculated as if any surrender under the said article 48 or 108 had not been made.

130 Provisions affecting article 49 or 109.

130. A widow's or widower's pension or children's pension granted in respect of a person in respect of whom an allowance is payable under article 49 or 109 shall be taken into account for the purposes of determining the amount of the said allowance under article 49 or 109 and such allowance together with any widow's or widower's pension or children's pension shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he or she received the injury.

131 Marriages of members whose early death is to be foreseen.

131. Where a member marries and—

(a) he or she dies within the year beginning on the date of the marriage, and

(b) there are no children born of the marriage, and

(c) the local authority is of the opinion that is or her death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or her or his or her spouse,

for the purposes of this Chapter the marriage may be regarded by the local authority as not having taken place, and in case the marriage is so regarded all necessary adjustments (including, if need be, repayment to the local authority of sums paid in respect of pensions already granted under this Chapter and returns of contributions made under this Chapter) shall be made accordingly.

132 Giving of information.

132. (1) A member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to the member.

(2) The spouse of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to him or her or any children of that member.

(3) The legal personal representative of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to the spouse or any children of that member.

(4) A person having the care of a child of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to that child.

(5) Payment of pension under this Chapter shall be subject to the making by the spouse, or where a children's pension is not payable to the spouse, the person having the care of the children in question, of such declaration as the local authority consider necessary, and a person to who any such payment may be made shall not be entitled to receive such payment if he or she fails to make any such declaration.

133 Pensions to be inalienable.

133. Every assignment of or charge on, and every agreement to assign or charge, a pension payable under this Chapter shall be void and on the bankruptcy of any person entitled to a pension the pension shall not pass to any trustee or other person acting on behalf of the creditors.

134 Application of certain provisions of Part VII.

134. In the application of Part VII to this Chapter any period reckoned for which contributions were paid under article 128 shall be regarded as having been served with the local authority to which such contributions were paid.

135 Non-application of certain provisions of Part II.

135. Notwithstanding the giving of notice by a person as provided for in article 28(9), the provisions of article 28(10) shall not apply to a person to whom this Chapter applies.

136 Application of Chapter 3 of Part II.

136. (a) Chapter 3 of Part II shall apply to a female person who pursuant to article 119(7) elects to have this Chapter applied to her, notwithstanding the non-exercise by any such person of an option for the said Chapter 3 of Part II which she was entitled to exercise under article 85.

(b) Chapter 3 of Part II shall apply to a female person to whom such Chapter applies solely by virtue of paragraph (a) as if she had exercised the option referred to under article 85.

137 Application of this Chapter to officers pensionable under Part VIII of the Act of 1945.

137. The provisions of this Chapter shall also apply to officers to whom the superannuation provisions of Part VIII of the Act of 1945 apply as if they were pensionable officers, and for this purpose—

(a) the following terms shall have the meaning assigned to them herewith:

"contributing member" shall mean a member who is serving as an officer of a local authority to whom Part VIII of the Act of 1945 applies;

"death gratuity" shall mean a payment under section 70 of the Act of 1945;

"emolument" shall have the meaning assigned to it in section 63 of the Act of 1945;

"lump sum" shall mean a lump sum under section 66, 67, 68, 69, 71, 72 or 74, as appropriate, of the Act of 1945;

"pension" shall mean an allowance under section 66, 67, 68, 69, 71, 72 or 74, as appropriate, of the Act of 1945;

"pensionable local service" shall mean service which is reckonable under section 82 of the Act of 1945 together with, in the case of an officer whose name is entered in a register maintained under section 65 of the Act of 1945 and whose service under section 82 amounts to twenty-one or more completed years, the number of such years in excess of twenty.

"pensionable remuneration" shall mean the yearly salary of an officer for the purposes of section 63(3) of the Act of 1945;

"reckonable service" shall mean service which is reckonable under section 82 of the Act of 1945;

"salary" shall have the meaning assigned to it in section 63(1) of the Act of 1945;

"short service gratuity" shall mean a lump sum under section 71 of the Act of 1945; "permanent infirmity of mind or body" where occurring in articles 120, 129 and 128, shall include permanent incapacity which s certified for the purposes of section 67, 69, 71 or 74 of the Act of 1945; and

(b) the following article shall be substituted for article 134:—

"Sections 89(4), 90 and 92 of the Act of 1945 shall apply to this Chapter in relation to officers to whom Part VIII of the Act of 1945 applies provided that any period reckoned for which contributions were paid under article 128 shall be regarded as having been served with the local authority to which such contributions were paid.".

CHAPTER 2 Provisions applicable to employees which were formerly contained in the Local Government Employees (Widows and Orphans Contributory Pension) Scheme, 1984.

138 Interpretation.

138. (1) In this Chapter—

"child", subject to sub-article (2)(b), means

(a) (i) a legitimate child of the deceased or a person lawfully adopted by the deceased, and

(ii) with effect from the 1st day of January, 1979, a step-child of the deceased, who is

(I) under sixteen years of age, or

(b) includes, with effect from the 1st day of January, 1979 as respects a step-child of the deceased, a legitimate child of the deceased, a person lawfully adopted by the deceased or a step-child of the deceased, as appropriate, who is 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 under the age specified in clause (I), (II) or (III), as appropriate, of paragraph (a) of this definition;

"children's pension" has the meaning assigned to t by article 140;

"contributing member" means a member who is serving as a registered employee of a local authority;

"contributory widow(er)'s pension" means the Contributory Widow's or Widower's Pension payable under the Social Welfare Acts;

"the deceased" has the meaning assigned to it by article 140;

"the deceased's pension", subject to sub-article (3), means,

(a) where, otherwise than on retirement because of permanent infirmity of mind or body, he or she was awarded a pension, such pension,

(b) where on retirement because of permanent infirmity of mind or body he or she is awarded a pension, the pension which would have been granted to him or her if he or she then had then pensionable local service which he or she would have had if he or she had served to age 65,

(c) where he or she dies while serving as a registered employee of a local authority, the pension which would have been granted to him or her if, on the date of death, he or she retired because of permanent infirmity of mind or body and then had the pensionable local service which he or she would have had if he or she had served to age 65,

(d) where a preserved pension was in payment to the deceased, such pension,

(e) where, having resigned with entitlement to a preserved pension the deceased dies before attaining sixty years of age or before applying for the preserved pension, the preserved pension which would be granted to him or her if he o she had then reached his or her sixtieth birthday and had applied for the preserved pension,

subject to the proviso that any supplementary allowance which he or she was awarded by virtue of article 95(3) or any supplementary preserved pension which he or she was awarded by virtue of article 101(5)(c) shall not be taken into account for the purposes of this Chapter;

"former member" means a person who, being then married, retired from a local authority with a prospective entitlement under this Chapter or under Chapter 1, 3 or 4 of this Part; "member" means a person to whom, pursuant to article 139, this Chapter applies;

"periodic contributions" has the meaning assigned to it by article 144(3);

"reckonable service" has the same meaning as "pensionable local service" save that any increased period of pensionable local service under article 90(2) or (3) shall be disregarded;

"widow's or widower's pension" has the meaning assigned to it by article 140.

(2) (a) Where, in relation to a person referred to in clause (II) or (III) of paragraph (a) of the definition of "child" in sub-article (1), a break occurs in his or her full-time instruction or training, then, he or she shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Chapter.

(b) The following shall not be regarded as a child within the meaning of this Chapter namely:

(i) a person who was not wholly or mainly dependent on a member immediately prior to the member's death,

(ii) a person who is married or is cohabiting with another as man and wife, or

(iii) a person referred to in clause (III) of paragraph (a) of the said definition of "child" to whom, or in respect of whom, emoluments in respect of such instruction or training are payable by, or on behalf of, the employer and which are of such an amount in the opinion of the Minister, either generally, or in a particular case, as makes the person self-supporting,

(3) (a) In determining "the deceased's pension' by reference to paragraph (b) of the definition of "the deceased's pension" account shall not be taken of any period of pensionable local service which an employee would have had from the date of his or her retirement if he or she had served to age 65 where any such period is reckoned under any other Scheme or Act for the provision of spouses' or children's pensions by a body service in which is capable of being reckoned under this Scheme.

(b) Contributions paid by an employee in respect of a period referred to in paragraph (a) shall be returned by the local authority to his or her legal personal representative.

(c) Where, subsequent to the date on which a member ceases to be a contributing member the pension payable to him or her falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 (No. 10 of 1964), and regulations thereunder, or would, were he or she alive, fall to be so increased from a particular date, such increase shall be taken into account for the purpose of determining the deceased's pension in accordance with the definition of "the deceased's pension" in sub-article (1) from such date or from the date of commencement of payment of a widow's or widower's pension or children's pension in respect of him or her under this Chapter, whichever is the later.

(4) (a) Any reference in this Chapter to an adopted child of the deceased shall be construed as a reference to a child adopted by him or her (whether alone or jointly with any other person) either in pursuance of an adoption order or in accordance with the law of a country or territory other than the State and recognised by the law of the State as valid, and references to lawfully adopted or to a person by whom another person has been adopted shall be construed accordingly.

(b) Where a married member applies, before the termination of his or her contributing membership, for an adoption order in respect of a child and dies before the adoption procedure is completed and the child is subsequently adopted by his or her spouse, the child shall, from the date on which the member has custody of him or her, be deemed, for the purposes of this Chapter, to be the member's duly adopted child.

139 Members.

139. (1) In this article—

"pensioner" means a registered employee who has ceased to hold employment and who is in receipt of a pension.

(2) This Chapter applies to a male person who became a registered employee between the 1st day of January, 1979 and the 31st day of December, 1985, with effect from the date of becoming so registered.

(3) This Chapter applies to a male person who became a registered employee before the 1st day of January, 1979 and who,

(a) as a registered employee or as a pensioner, elected in writing on or before the 28th day of September, 1979 to have this Chapter applied to him, or

(b) having ceased to be a registered employee or a pensioner due to death before the 28th day of September, 1979, his legal personal representative elected in writing, on his behalf, before the 28th day of September, 1979, to have this Chapter applied to him,

with effect from the 27th day of May, 1977, or from the date he became a registered employee, whichever is the later.

(4) This Chapter applies to a female person who became a registered employee between the 1st day of October, 1984 and the 31st day of December, 1985, with effect from the date of becoming so registered.

(5) (a) This Chapter applies to a female person who, having been a registered employee at any time between the 10th day of January, 1984 and the 30th day of September, 1984, elected in writing during that period to have this Chapter applied to her, with effect from the 10th day of January, 1984 or from the date she became a registered employee, whichever is the later.

(b) Paragraph (a) shall apply, mutatis mutandis, to the widower or legal personal representative of a person to whom that paragraph applies.

(6) (a) Subject to article 155, this Chapter a plies to a female person who, having been a pensionable servant at any time between the 10th day of January, 1984 and the 30th day of September, 1984, elected in writing during that period to have this Chapter applied to her, with effect from the 10th day of January, 1984.

(b) Paragraph (a) shall apply, mutatis mutandis, to the widower or legal personal representative of a person to whom that paragraph applies.

(7) This Chapter shall cease to apply to a person who—

(a) ceases to be a registered employee, or

(b) elects in writing to have Chapter 6 applied to him or her by virtue of article 206(2) or (3).

140 Power to grant widows' or widowers' and children's pensions.

140. (1) Subject to sub-article (2), a local authority shall, on the death of a contributing or former member or of a person whose spouse died while he or she was a contributing member (in this Chapter referred to as "the deceased") to whom or in respect of whom a pension, death gratuity, preserved pension or preserved death gratuity has been, or is, awarded, grant in respect of him or her—

(a) where he or she leaves a spouse, a pension to that spouse (hereafter in this Chapter referred to as a "widow's or widower's pension"), and

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

(2) A widow's or widower's pension or children's pension shall not be granted in respect of a person who died while he or she was a contributing member unless the local authority are satisfied that he or she would, regard being had to article 93(1)(b), have been granted a pension had he or she retired on the date he or she died and then had the pensionable local service which he or she would have had if he or she had served to age 65.

141 Windows' or widowers' pensions.

141. (1) A widow's or widower's pension shall not be granted or paid under this Chapter—

(a) where the spouse was at the time of the death of the member cohabiting with a person other than the deceased as man and wife, or

(b) in respect of any time after the said death when the spouse is remarried or is so cohabiting with any person.

(2) Notwithstanding sub-article (1), where—

(a) a pension under this Chapter is not granted or ceases under the said sub-article (1), an

(b) at a date subsequent to the marriage or cohabitation by reason of which the pension as withheld or ceased the relevant local authority, on application received from, or on behalf of, the spouse of a member, is satisfied that the marriage or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension, such local authority may, if they think fit, and, as respects any application received before the 6th day of September, 1993, subject to the approval of the Minister, grant or regrant, as may be appropriate, the pension as from,

(i) in case the marriage or cohabitation as come to an end, the date on which the marriage or cohabitation ended,

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

(3) (a) A spouse shall not be eligible for a widow's or widower's pension under this Chapter in respect of more than one member; where spouse would, apart from this article, be eligible for a widow's or widower's pension in respect of two or more members the spouse shall be treated under this Chapter in the way which will give the most favourable result for the spouse.

(b) A spouse shall not be eligible for a widow's or widower's pension under this Chapter here he or she is eligible for a more favourable pension under Chapter 1, 3, 4, 5 or 6 of this Part.

(4) Subject to sub-article (1), a widow's or widower'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 spouse.

(5) (a) The rate of a widow's or widower's pension shall be one-half of the rate of the deceased' pension and where the deceased's pension was reduced by virtue of articles 93(1)(b) and 96, of the deceased's pension as if it had not been so reduced.

(b) (i) In the case of the death of a contributing or former member who was fully insured, the local authority may, with effect from a date which is not earlier than the 6th day of April, 1995, pay to his or her spouse a supplementary pension, the amount of which shall not exceed the difference between—

(I) the rate of widow's or widower's pension resulting from the calculation at sub-article (5)(a) together with the personal rate of contributory widow(er)'s pension, if any, payable to the spouse, and

(II) the rate of widow's or widower's pension which would have resulted from the calculation at sub-article (5)(a) if the member had not been fully insured.

(ii) The supplementary pension shall be payable in respect of any period or periods during which the spouse—

(I) fails to qualify for contributory widow(er)'s pension where such failure is due to causes outside his or her own control, or

(II) qualifies for contributory widow(er)'s pension at less than the maximum personal rate due to causes outside his or her own control.

(6) Notwithstanding sub-article (5), on the death of a contributing member or former member, other than a former member who qualifies for a preserved pension, the rate of a widow's or widower's pension may, in respect of the first month after his or her death, be increased—

(a) in case he or she dies while a contributing member, to one-twelfth of the annual equivalent of his or her pensionable remuneration,

(b) in case he or she dies after being granted a pension and the annual rate of pension payable to him or her on the date of his or her death is greater than the annual rate of widow's or widower's pension otherwise payable under this Chapter, to one-twelfth of the said annual rate of pension,

provided that the rate as so increased shall be reduced by the rate of any children's pensions payable under this Chapter and provided also that the amount payable to the spouse under this Chapter in respect of the period of on month commencing on the day immediately following that of the deceased's death may be paid at any time on or after the first day of the said period.

142 Children's pensions, beneficiaries.

142. (1) A children's pension may not be granted under this Chapter in respect of a child,

(a) where the deceased remained unmarried during the period commencing on the 27th day of May, 1977, or on the date on which this Chapter first applied to him or her, if later, and ending on the date on which he or she ceased to be a contributing member, or

(b) where the child was born more than ten months after the deceased ceased to be a contributing member, or

(i) the deceased remained unmarried during the period this Chapter applied to him or her, or

(ii) the child was adopted by the decease after

(I) the date of termination of the deceased's last marriage, or

(II) the date on which the deceased ceased to be a contributing member, or

(d) where he or she is the step-child of the deceased and the deceased's marriage to the child's mother or father took place after the deceased's last day of reckonable service.

(b) A child shall not be eligible for a children's pension under this Chapter where he or she is eligible for a more favourable children's pension under Chapter 1, 3, 4, 5 or 6 of this Part.

143 Children's pensions, rate and mode of payment.

143. (1) A children's pension under this Chapter shall be paid to the relevant member's spouse where the eligible children are in his or her care, and in case any child in respect of whom the pension is payable is not in his or her care, the part of the pension attributable to that child shall be paid either to the child or to such other person as the relevant local authority may determine. Where children are in the care of several persons the children's pension shall be paid to those persons in such proportions as the local authority may determine.

(2) A children's pension paid to any person shall be so paid for the benefit of the children for whom it is granted.

(3) Subject to sub-article (6) and to article 140(2), a children's pension may be paid in relation to the period or periods subsequent to the date of death of the deceased (or, if later, the date of birth of the child) during which the person remains a child within the meaning of this Chapter.

(4) The rate of children's pension under this Chapter shall be,

(a) where the deceased leaves no spouse or, where he or she leaves a spouse and the spouse dies, four-twelfths of the deceased's pension where there is one child, or six-twelfths where there are two or more children,

(b) subject to sub-article (5), where the deceased's spouse is surviving, two-twelfths of the deceased's pension multiplied by the number of children not exceeding three.

(5) (a) Where the children of the deceased 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, the local authority may, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993, decide that for so long as they are in such care sub-article (4)(a) shall apply notwithstanding that the spouse is still alive, and in case the local authority so decide this article shall be construed and shall have effect accordingly.

(b) Where some but not all of the children of the deceased are at the time of, or at any time after, his or her death in the care of a pension other than his or her spouse, the rate of that portion of the children's pension which is payable in respect of the children who are in the care of that person may be calculated by reference to the rate specified in sub-article (4)(a) provided that the amount of children's pension payable in respect of a deceased shall not exceed one-half of the rate of the deceased's pension.

(6) Notwithstanding the foregoing provisions of this article, where the deceased leaves a spouse and no widow's or widower's pension is granted to him or her under this Chapter, or, if one is so granted and it ceases to be paid before his or her death, no children's pension shall be payable under this Chapter as respects any period comprised within the life-time of the spouse or within the time in respect of which no widow's or widower's pension is payable, as may be appropriate, unless the local authority, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993 decide that such a pension shall be so payable, and, in case the local authority so decide, they may further decide that sub-article (5) shall apply as respects any such period.

144 Periodic contributions.

144. (1) (a) Subject to paragraph (b), a member, being a registered employee of a local authority, shall, with effect from the 27th day of May, 1977, or the date of becoming a member, if later, contribute to such local authority at the rate of one and one-half per cent. of

(i) his or her weekly rate of wages, and

(ii) the weekly value of his or her emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he or she had neither wages nor emoluments or in respect of which he or she was paid injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 or any Act passed before that Act if the accident occurred (or as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) of the definition of "service day" contained in article 3 and if, in the case of a period in respect of which he or she was paid disablement benefit, he or she was, during it, incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in the said paragraph (a).

(b) Notwithstanding the provisions of paragraph (a), a member who is fully insured shall contribute at the rate of one and one-half per cent. of the amount by which his or her weekly rate of wages and the weekly value of his or her emoluments, taken together, exceed—

(I) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

(II) in any other case — twice the personal weekly rate of old age contributory pension.

(2) The contributions referred to in sub-article (1) shall be paid at such times and in such manner as the relevant local authority may determine until he or she ceases to be a contributing member.

(3) Contributions payable under this article are in this Chapter referred to as "periodic contributions".

(4) Periodic contributions shall not be payable under this Chapter by a member for any period which does not constitute pensionable local service.

(5) The provisions of article 102(4) shall apply to contributions paid under this article as if they were contributions paid under the said article 102.

145 Return of contributions.

145. (1) Where a member,

(a) ceases to be a contributing member and was unmarried at all times during which this Chapter applied to him or her, or

(b) on ceasing to be a contributing member otherwise than on death, having been married at any time during the period during which this Chapter applied to him or her, is not eligible for the grant of a pension and lump sum, or a preserved pension and preserved lump sum,

and he or she does not accept any other position service in which is capable of being reckoned under this Scheme, or, if he or she does so accept such a position or subsequent such positions, either a spouses' and children's pension scheme reciprocal generally with this Chapter does not apply to him or her or where such a scheme does apply to him or her but he or she dies with less than the minimum service to qualify for benefit thereunder or he or she ceases to hold such a position in corresponding circumstances to the circumstances described in paragraphs (a) and (b) and does not accept any other position service in which is capable of being reckoned under this Scheme where a spouses' and children' pension scheme reciprocal generally with this Chapter applies to him or her, then the local authority with which he or she was in employment before such cesser shall return to him or her, or to his or her legal personal representative, the aggregate amount of the contributions which he or she pad under articles 144 and 148(5) together with corresponding contributions, if any, which he or she paid in respect of service which is capable of being reckoned under this Scheme, and which have not otherwise been returned.

(2) In any case other than a case mentioned in sub-article (1), the local authority shall return to a member on his or her ceasing to be a contributing member, or if his or her membership ceases due to death, to his or her legal personal representative, such part of his or her initial and immediately subsequent contributions, or in the case referred to in paragraph (b), such part of his or her final and immediately preceding contributions as is in each case necessary to secure that the period in respect of which contributions are paid by him or her without being returned,

(a) does not exceed forty years, and

(b) if he or she is unmarried when he or she ceases to be a contributing member, does not exceed a period equal to his or her pensionable local service at the date of his or her spouse's death.

(3) Where a married member retires because of permanent infirmity of mind or body and his or her spouse subsequently dies before he or she attains the age of sixty-five years, contributions paid in respect of a period in excess of the period referred to in sub-article (2)(b) shall be returned by the local authority to him or her, or in case he or she has also died, to his or her legal personal representative.

(4) Where any contributions are returned under this article they shall be returned without interest.

(5) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the person in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall, subject to article 280, recoup such sum to the local authority.

(6) Where a body, service under which is capable of being reckoned under this Scheme, returns contributions made under this article and the amount returned includes a sum for contributions held by any local authority, that local authority shall, subject to article 280, recoup such sum to the body.

146 Repayment of contributions.

146. (1) Where contributions are returned by a local authority to a person under article 145, and

(a) this Chapter subsequently applies to him or her, or

(2) The provisions of article 104(5) shall apply to contributions repaid under this article.

147 Former members becoming contributing members.

147. (1) Where a former member becomes a contributing member within the meaning of this Chapter, any respective entitlement to a widow's or widower's pension or children's pension under this Chapter in respect of his or her previous membership or under Chapter 1, 3 or 4 of this Part shall be disregarded.

(2) Where this Chapter or Chapter 1 of this Part had at any time previously applied to a person who becomes a contributing member within the meaning of this Chapter, and such person had paid periodic contributions under either of the said Chapters, 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 148(10) where,

(a) no return of contributions is, or was, made, or

(b) such contributions, having been returned, are repaid in accordance with article 146.

(3) Where a person to whom sub-article (1) applies became a former member by retiring on pension the contribution payable under article 148(2) at the termination of his or her final period of contributing membership shall be reduced by the amount of the contribution paid under that article or under article 128(2) when he or she became a former member, no return of that contribution having been made.

148 Non-periodic contributions.

148. (1) Where a member was married at any time during the period during which this Chapter applied to him or her and he or she ceases to be a contributing member and such cesser is 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 will be payable by way of reduction in the amount of a member's lump sum or death gratuity or preserved lump sum or preserved death gratuity, or in such other manner as the local authority may require.

(2) A contribution under this article shall—

(a) be equal to one per cent. of the member's pensionable remuneration multiplied by fifty-two multiplied by the number of relevant years, or

(b) in the case of a member who is fully insured be equal to one per cent. of his or her net pensionable remuneration, multiplied by fifty-two, in respect of so much of his or her relevant years as,

(i) is pensionable local service given on or after the 27th day of May, 1977, or is a period added under article 90(2) or (3) in respect of pensionable local service given by the member on or after that date, or

(ii) is pensionable local service which the member would have had on or after the 27th day of May, 1977 if he or she had not died or retired because of permanent infirmity of mind or body before he or she reached age 65 or is a period which would have been added if the member had not died or retired because of permanent infirmity of mind or body before he or she reached age 65,

subject to the proviso that where the contribution is being deducted by way of reduction in the amount of member's lump sum, it shall be based on the pensionable remuneration, regard being had to article 106(7), by reference to Which the lump sum is determined.

(3) Where the contribution is being deducted from a preserved lump sum or preserved death gratuity, the contribution will be calculated by reference to the pensionable remuneration, as increased under the Pensions (Increase) Act, 1964 (No. 10 of 1964), if appropriate, on which the preserved lump sum ox preserved death gratuity was based.

(4) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her or to his or her spouse (but not the lump sum or death gratuity) falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 and regulations thereunder, the local authority may adjust the amount of the contribution under this article to take account of the increase.

(5) (a) (i) At the discretion of the local authority and subject to conditions specified by the Minister, a member may elect to pay to such local authority over a period specified by the Minister, additional contribution equal in each case to the amount of the periodic contributions payable in respect of that period or, as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme, twice such amount, and in case one or more such additional contributions are made, this article shall apply to the person by whom the contribution or contributions is or are made subject to the following modification, namely, in calculating what is the number of relevant years that number shall be reduced by the said specified period for every contribution made by the person under this sub-article.

(ii) Where in any local financial year up to an including the local financial year ending on the 31st day of December, 1998, an additional contribution is paid by a member under subparagraph (i) and in that year the member has less than 250 service days the additional contribution shall be returned to him or her and the provisions of subparagraph (i) shall not have effect in relation to that additional contribution.

(b) In any period each additional contribution as referred to in paragraph (a)(i) shall be of an amount equal to the periodic contributions paid by the member in that period, save that, in the case of a member who is fully insured, it shall be of an amount equal to the periodic contributions which would be payable by him or her if he or she were not fully insured, where his or her relevant years comprise reckonable service given before the 27th day of May, 1977 and the reduction consequent on the payment of the additional contribution is to be made from the number of his or her relevant years which consist of such reckonable service.

(b) The provisions of article 102(4) shall apply to contributions paid under sub-article (5).

(7) Service in excess of forty years shall be disregarded for the purpose of this article.

(8) Where a member to whom this article applies gave service otherwise than as a registered employee but which is capable of being reckoned under this Scheme, any portion of that service during which he or she paid periodic contributions under a scheme which is reciprocal generally with this Chapter may, provided those contributions were not returned to him or her, or, having been returned, are repaid by him or her, be excluded in determining the number of relevant years under this article.

(9) Any reduction effected under this article in the amount of any lump sum shall be left out of account for the purposes of article 99, and, accordingly, the question whether any and, if so, what gratuity may be granted under the said article 99 shall be determined as if no such reduction as aforesaid had been or had to be made.

(10) In this article "the number of relevant years" means—

(a) in the case of a member who, being then married, ceases to be a contributing member,

(i) where such cesser is caused otherwise than by death or retirement because of permanent infirmity of mind or body, the number of years of pensionable local service which he or she then had,

(ii) where such cesser is due to death or retirement because of permanent infirmity of mind or body, the number of year of pensionable local service which he or she would have had if he or she had served to age 65,

reduced in each case by the number of years, if any, for which periodic contributions have been paid by him or her and are not returnable;

(b) in the case of a member who being then unmarried, ceases to be a contributing member, the number of years of pensionable local service which he or she had on the date of termination of is or her last marriage before such cesser reduced by the number of years, if any, for which periodic contributions have been paid by him or her and are not returnable.

149 Allocations under article 108 not to affect rights under this Chapter.

149. The fact that article 108 (which enables the partial allocation of pensions to wives and dependants) applies to a member shall not affect his or her rights under this Chapter and the pension payable under this Chapter in respect of the service of a member shall be calculated as if any surrender under the said article 108 had not been made.

150 Provisions affecting article 109.

150. A widow's or widower's pension or children's pension granted in respect of a person in respect of whom an allowance is payable under article 109 shall be taken into account for the purpose of determining the amount of the said allowance under article 109 and such allowance together with any widow's or children's pension shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he or she received the injury.

151 Marriages of members whose early death is to be foreseen.

151. Where a member marries and—

(a) he or she dies within the year beginning on the date of the marriage, and

(b) there are no children born of the marriage, and

(c) the local authority is of the opinion that his or her death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or her or his or her spouse,

152 Giving of information.

152. (1) A member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to the member.

(4) A person having the care of a child of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to that child.

(5) Payment of pension under this Chapter shall be subject to the making by the spouse, or where a children's pension is not payable to the spouse, the person having the care of the children in question, of such declaration as the local authority consider necessary, and a person to whom any such payment may be made shall not be entitled to receive such payment if he or she fails to make any such declaration.

153 Pensions to be inalienable.

153. Every assignment of or charge on, and every agreement to assign or charge, a pension payable under his Chapter shall be void and on the bankruptcy of any person entitled to a pension the pension shall not pass to any trustee or other person acting on behalf of the creditors.

154 Application of certain provisions of Part VII.

154. In the application of Part VII to this Chapter any period reckoned for which contributions were paid under article 148 shall be regarded as having been served with the local authority to which such contributions were paid.

155 Application of Chapter 3 of Part II.

155. (a) Chapter 3 of Part II shall apply to a female person who pursuant to article 139(6) elects to have this Chapter applied to her notwithstanding the non-exercise by any such person of an option for the said Chapter 3 of Part II which she was entitled to exercise pursuant to article 107.

(b) Chapter 3 of Part II shall apply to a female person to whom such Chapter applies solely by virtue of paragraph (a) as if she had exercised the option referred to under article 107.

CHAPTER 3 Provisions applicable to officers which were formerly contained in the Local Government Officers (Widows and Orphans Ex-Gratia Pension) Scheme, 1984.

156 Interpretation.

156. (1) In this Chapter—

"child", subject to sub-article (2)(b), means,

(a) (i) (A) in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 — a legitimate child of the deceased or a person lawfully adopted by the deceased,

(B) with effect from the 1st day of September, 1984 — a child of the deceased or a person lawfully adopted by the deceased, and

(ii) with effect from the 1st day of January, 1979, a step-child of the deceased, who is

(I) under sixteen years of age, or

(b) with effect from—

(i) the 27th day of May, 1977 as respects a legitimate child of the deceased or a person lawfully adopted by the deceased,

(ii) the 1st day of January, 1979 as respects a step-child of the deceased, or

(iii) the 1st day of September, 1984 as respects a child of the deceased,

includes a legitimate child of the deceased, a person lawfully adopted by the decease , a step-child of the deceased or a child of the deceased, as appropriate, who is 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 under the age specified in clause (I), (II or (III), as appropriate, of paragraph (a) of this definition;

"children's pension" has the meaning assigned to it by article 158;

"death gratuity" means a death gratuity payable to the legal personal representative of a deceased pensionable officer under Chapter 2 of Part II or under any Act earlier than the Act of 1956 relating to superannuation as may have applied to him or under the Act of 1945 or under any earlier Act relating to superannuation as may have applied to him;

" the deceased" has the meaning assigned to it by article 158;

"the deceased's pension", subject to sub-article (3), means,

(a) where, otherwise than on retirement because of permanent infirmity of mind or body, he was awarded a pension, such pension,

(b) where he retired because of permanent infirmity of mind or body, and, having given at least five and less than ten years' reckonable service, was awarded a short service gratuity — with effect from the 27th day of May, 1977, the pension which would have been granted to him if he then had the service which he would have had if he had served to age 65,

(c) where he died while serving as a pensionable officer having given at least five years' reckonable service, the pension which would have been granted to him if, on the date of death, he retired because of permanent infirmity of mind or body and then had the service which he would have had if he had served to age 65,

(d) where he retired because of permanent infirmity of mind or body and was awarded a pension,

(i) in respect of the period ending on the 26th day of May, 1977, such pension, and

(ii) in respect of the period subsequent to the said 26th day of May, the pension which would have been granted to him if he then had the service which he would have had if he had served to age 65;

"pension" means an allowance payable to a pensionable officer under Chapter 2 of Part II or under any Act earlier than the Act of 1956 relating to superannuation as may have applied to him or her or under the Act of 1945 or under any earlier Act relating to superannuation as may have applied to him;

"pensionable local service" has the meaning assigned to it by article 10 in relation to a pensionable officer other than a pensionable officer described in paragraph (b)(i), (b)(ii), or (b)(iii) of the definition of "pensionable officer" in this Chapter; in relation to such a pensionable officer it shall mean service which is reckonable for the purposes of section 82 of the Act of 1945 together with, in the case of a registered mental hospital officer whose service for the purposes of the said section 82 is twenty-one or more completed years, the number of such completed years in excess of twenty;

"pensionable officer" has the meaning assigned to it by article 3 and, in addition, includes,

(a) (i) an established officer for the purposes of the Act of 1948,

(ii) a pensionable officer for the purposes of Part IV of the Act of 1925, and

(iii) a person corresponding to a person referred to in subparagraph (i) or (ii) for the purposes of such Act passed before the Act of 1925 and relating to superannuation as may have applied to him,

(b) (i) an officer to whom Part VIII of the Act of 1945 applied,

(ii) an established officer for the purposes of the Act of 1909, and

(iii) a person corresponding to a person referred to in subparagraph (i) or (ii) for the purposes of such Act passed before the Act of 1909 and relating to superannuation as may have applied to him;

"pensionable remuneration" means an amount by reference to which a pension is determined;

"reckonable service" has the same meaning as "pensionable local service" save that any increased period of pensionable local service under article 10(2) or (3) or in excess of twenty years under the definition of "pensionable local service" shall be disregarded;

"registered mental hospital officer" means a pensionable officer whose name at cesser of office was entered in a register maintained under section 65 of the Act of 1945 and includes a pensionable officer who at cesser of office was an officer of the first class for the purposes of the Act of 1909, or for the purposes of any earlier Act relating to superannuation as may have applied to him;

"service", other than in the expressions "pensionable local service" and "reckonable service", means the pensionable local service of a pensionable officer together with any period which may be added to his pensionable local service under article 11 or under any Act earlier than the Act of 1956 relating to superannuation as may have applied to him;

"short service gratuity" means a gratuity granted to a pensionable officer under article 17, or under section 27 of the Act of 1948, or under section 44(3) of the Act of 1925, or such a gratuity under any earlier Act relating to superannuation as may have applied to him and includes a lump sum under section 71 of the Act of 1945, a gratuity or special allowance under section 2(4) of the Act of 1909 r such a lump sum, gratuity or special allowance under any earlier Act relating to superannuation as may have applied to him;

"widow's pension" has the meaning assigned to it by article 158.

(2) (a) Where, in relation to a person referred to in clause (II) or (III) of paragraph (a) of the definition of "child" in sub-article (1), a break occurs in his or her full-time instruction or training, then, he or she shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Chapter.

(b) The following shall not be regarded as a child within the meaning of this Chapter namely:

(i) a person who was not wholly or mainly dependent on a pensionable officer to whom this Chapter applies immediately prior to the pensionable officer's death,

(ii) a person who is married or is cohabiting with another as man and wife, or

(3) (a) In determining "the deceased's pension" by reference to paragraph (b) or (d) of the definition of "the deceased's pension" account shall not be taken of any period of pensionable local service which an officer would have had from the date of his retirement if he had served to age 65 where any such period is reckoned under any other Scheme or Act for the provision of spouses' or children's pensions by a body service in which is capable of being reckoned under this Scheme.

(b) In case a pensionable officer to whom his Chapter applies was awarded a pension based on fiftieths of pensionable remuneration, then in applying this Chapter in respect of him the mount of the deceased's pension shall be reduce by three-eighths.

(c) In case a pensionable officer to whom his Chapter applies was awarded a pension base on sixtieths of pensionable remuneration, the in applying this Chapter in respect of him the mount of the deceased's pension shall be reduced by one-quarter.

(d) Where, subsequent to the date on which a person ceases to be a pensionable officer the pension payable to him falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 (No. 10 of 1964), and regulations thereunder, or would, were he alive, fall to be so increased from a particular date, such increase shall be taken into account for the purpose of determining the deceased's pension in accordance with the definition of "the deceased's pension" in sub-article (1) from such date or from the date of commencement of payment of a widow's pension or children's pension in respect of him under this Chapter, whichever is the later.

(4) (a) Any reference in this Chapter to an adopted child of the deceased shall be construed as a reference to a child adopted by him (whether alone or jointly with any other person) either in pursuance of an adoption order or in accordance with the law of a country or territory other than the State and recognised by the law of the State as valid, and references to lawfully adopted or to a person by whom another person has been adopted shall be construed accordingly.

(b) Where a pensionable officer to whom this Chapter applies is married and applies,

(i) in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 -before the termination of his reckonable service,

(ii) with effect from the 1st day of September, 1984 — at any time,

for an adoption order in respect of a child and dies before the adoption procedure is completed and the child is subsequently adopted by his widow, the child shall, from the date on which the pensionable officer has custody of him or her, be deemed, for the purposes of this Chapter, to be his duly adopted child.

157 Pensionable officers to whom this Chapter applies.

157. This Chapter applies in respect of any male pensionable officer who, prior to the 23rd day of July, 1968,

(a) retired on pension, or

(b) retired because of permanent infirmity of mind or body and, having given at least five and less than ten years' reckonable service, was awarded a short service gratuity, or

(i) who was, at the date of his death, giving reckonable service, or

(ii) in respect of whom a death gratuity was awarded.

158 Power to grant widows' and children's pensions.

158. (1) Subject to the provisions of this Chapter, where, before or after the commencement of this Chapter, a pensionable officer in respect of whom this Chapter applies has died (in this Chapter referred to as "the deceased"), and

(a) a pension has been awarded to him, or

(b) having given at least five years' reckonable service—

(i) he has died while giving reckonable service, or

(ii) a death gratuity has been awarded in respect of him, or

(c) having retired because of permanent infirmity of mind or body and having given at least five and less than ten years' reckonable service a short service gratuity has been awarded to or in respect of him,

the local authority may grant in respect of his service—

(d) where he leaves a widow, a pension to that widow (hereafter in this Chapter referred to as a "widow's pension"), and

(e) (i) in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 — where he had a wife at any time within the period of his reckonable service (whether or not the marriage continued until his death and whether or not a widow's pension is, or can be, granted) a pension for the children of the marriage, and, in the circumstances, specified in this Chapter, for other children of his (in this Chapter referred to as a "children's pension"),

(ii) with effect from the 1st day of September, 1984 — where he leaves a child or children, a pension for such child or children (hereafter in this Chapter referred to as a "children's pension"),

provided that in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 any marriage of the deceased which takes place after he has ceased to be a pensionable officer shall not be taken into account for the purposes of this Chapter, and accordingly any reference to a marriage, a wife, the widow or the children of the deceased shall be construed in accordance with the foregoing.

(2) Subject to article 164, a pension granted under sub-article (1) shall commence with effect from the date of the deceased's death or the 1st day of October, 1969 or, as respects a person referred to in article 157(b), the 27th day of May, 1977, whichever is the later.

159 Widows' pensions.

159. (1) A widow's pension shall not be granted or paid under this Chapter—

(a) where the widow was at the time of the death of the deceased cohabiting with a man other than the deceased as man and wife, or

(b) in respect of any time after the said death when the widow is remarried or is so cohabiting with any man.

(2) Notwithstanding sub-article (1), where—

(a) a pension under this Chapter is not granted or ceases under the said sub-article (1), and

(b) at a date subsequent to the marriage or cohabitation by reason of which the pension was withheld or ceased the relevant local authority, on application received from, or on behalf of, the widow of the deceased, is satisfied that the marriage or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension, such local authority may, if they think fit, and, as respects any application received before the 6th day of September, 1993, subject to the approval of the Minister, grant or regrant, as may be appropriate, the pension as from,

(i) in case the marriage or cohabitation has come to an end, the date on which the marriage or cohabitation ended,

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

(3) (a) A widow shall not be eligible for a widow's pension under this Chapter in respect of more than one pensionable officer; where a widow would, apart from this article, be eligible for a widow's pension in respect of two or more pensionable officers the widow shall be treated under this Chapter in the way which will give the most favourable result for the widow.

(b) A widow shall not be eligible for a widow's pension under this Chapter where she is eligible for a more favourable widow's pension under Chapter 1, 2, 4, 5 or 6 of this Part.

(4) Subject to sub-article (1) and to articles 158(2) and 164, a widow'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 widow.

(5) (a) During the period beginning on the commencement of this Chapter and ending on the 30th day of June, 1977, the rate of a widow's pension may not exceed one-quarter of the rate of the deceased's pension.

(b) During the period beginning on the 1st day of July, 1977 and ending on the 30th day of June, 1979, the rate of a widow's pension may not exceed one-third of the rate of the deceased's pension.

(c) During the period beginning on the 1st day of July, 1979, and ending on the 31st day of December, 1985, the rate of a widow's pension may not exceed five-twelfths of the rate of the deceased's pension.

(d) During the period beginning on the 1st day of January, 1986, and ending on the 31st day of December, 1986, the rate of a widow's pension may not exceed eleven twenty-fourths of the rate of the deceased's pension.

(e) As on and from the 1st day of January, 1987 the rate of a widow's pension may not exceed one-half of the rate of the deceased's pension.

(6) Notwithstanding the provisions of sub-article (5), where the deceased's pension was reduced by virtue of articles 13(1)(b) and 16 or sections 23(1)(b) and 26 of the Act of 1948, the Minister in his or her absolute discretion may, on application from the relevant local authority, direct that the widow's pension shall be calculated by reference to the deceased's pension as if it had not been so reduced.

160 Children's pensions, beneficiaries.

160. (1) In respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984, a children's pension may not be granted under this Chapter in respect of a child,

(a) where the deceased remained unmarried during the period while he was a pensionable officer, or

(b) where the child was born more than ten months after the deceased ceased to be a pensionable officer, or

(i) the deceased remained unmarried during the period while he was a pensionable officer, or

(ii) the child was adopted by the deceased after

(I) the date of termination of the deceased's last marriage, or

(II) the date on which the deceased ceased to be a pensionable officer, or

(d) where he or she is the step-child of the deceased and the deceased's marriage to the child's mother took place after the deceased's last day of reckonable service.

(2) (a) A child shall not be eligible for a children's pension under this Chapter in respect of more than one pensionable officer; where a child would, apart from this sub-article, be eligible for a children's pension in respect of two or more pensionable officers, the child shall be treated under this Chapter in the way which will give the most favourable result for the child.

(b) A child shall not be eligible for a children's pension under this Chapter where he or she is eligible for a more favourable children's pension under Chapter 1, 2, 4, 5 or 6 of this Part.

161 Children's pensions, rate and mode of payment.

161. (1) A children's pension under this Chapter shall be paid to the deceased's widow where the eligible children are in her care, and in case any child in respect of whom the pension is payable is not in her care, the part of he pension attributable to that child shall be paid either the child or to such other person as the relevant local authority may determine. Where children are in the care of several persons the children's pension shall be paid to those persons in such proportions as the local authority may determine.

(2) A children's pension paid to any person shall be so paid for the benefit of the children for whom it is granted.

(3) Subject to sub-article (6) and to articles 158(2) and 164, a children's pension may be paid in relation to the period or periods subsequent to the date of death of the deceased (or, if later, the date of birth of the child) during which the person remains a child within the meaning of this Chapter.

(4) The rate of children's pension under this Chapter shall be as set out in the following Table.

TABLE

Rate of children's pension under this Chapter I

PART I

Where the deceased leaves no widow or, where he leaves a widow and the widow dies, the rate of children's pension under this Chapter shall be as follows:—

Period	Rate
From this commencement of this Chapter to the 26th day of May, 1977.	2/24ths of the deceased's pension for one child plus 1/24th for each additional child up to a fourth additional child.
From the 27th day of May, 1977 to the 30th day of June 1977.	4/24ths of the deceased's pension for one child plus 2/24ths for a second child.
From the 1st day of July, 1977 to the 30th day of December, 1979.	2/9ths of the deceased's pension for one child plus 1/9th for a second child.
From the 1st day of July, 1979 to the 31st day of December, 1985.	10/36ths of the deceased's pension for one child plus 5/36ths for a second child.
From the 1st day of January, 1986 to the 31st day of December, 1986.	11/36ths of the decease 's pension for one child plus 11/72ths for a second child.
From the 1st day of January, 1987.	1/3rd of the deceased pension for one child plus 1/6th for a second child.

PART II

Subject to article 161(5), where the deceased leaves a widow, the rate of children's pension under this Chapter shall be as follows:—

Period	Rate
From the commencement of this Chapter to the 26th day of May, 1977.	1/24th of the deceased's pension for one child plus 1/24th for each additional child up to a fifth additional child.
From the 27th day of May, 1977 to the 30th day of June, 1977	2/24ths of the deceased's pension for one child plus 2/24ths for each additional child up to a second additional child.
From the 1st day of July, 1977 to the 30th day of June, 1979.	1/9th of the deceased's pension for one child plus 1/9th for each additional child up to a second additional child.
From the 1st day of July, 1979 to the 31st day of December, 1985.	5/36ths of the deceased's pension for one child plus 5/36ths for each additional child up to a second additional child.
From the 1st day of January, 1986 to the 31st day of December, 1986.	11/72ths of the deceased's pension for one child plus 11/72ths for each additional child up to a second additional child.
From the 1st day of January, 1987.	1/6th of the deceased's pension for one child plus 1/6th for each additional child up to a second additional child.

(5) (a) Where the children of the deceased are at the time of, or at any time after, his death in the care of some person other than his widow, the local authority may, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993, decide that for so long as they are in such care the rate of the children's pension may be calculated by reference to any or all, as may be appropriate, of the rates set out in Part I of the Table to sub-article (4) notwithstanding that the widow is still alive, and in case the local authority so decide this article shall be construed and shall have effect accordingly.

(b) Where some but not all of the children of the deceased are at the time of, or at any time after, his death in the care of a person other than his widow, the rate of that portion of the children's pension which is payable in respect of the children who are in the care of that person may be calculated by reference to any or all, as may be appropriate, of the following rates, namely, those specified in Part I of the Table to sub article (4), provided that the amount of children's pension payable in respect of a deceased shall of exceed,

(i) during the period beginning on the commencement of this Chapter and ending on the 30th day of June, 1977, one-quarter of the rate of the deceased's pension,

(ii) during the period beginning on the 1st day of July, 1977 and ending on the 30th day of June, 1979, one-third of the rate of the deceased's pension,

(iii) during the period beginning on the 1st day of July, 1979, and ending on the 31st day of December, 1985, five-twelfths of the rate of the deceased's pension,

(iv) during the period beginning on the 1st day of January, 1986, and ending on the 31st day of December, 1986, eleven twenty-fourths of the rate of the deceased's pension,

(v) as on and from the 1st day of January, 1987, one-half of the rate of the deceased's pension.

(6) Notwithstanding the foregoing provision of this article, where the deceased leaves a widow and widow's pension is granted to her under this Chapter, or, if one is so granted and it ceases to be paid before her death, no children's pension shall be payable under this Chapter as respects any period comprised within the life-time of the widow or within the time in respect of which no widow's pension is payable, as may be appropriate, unless the local authority, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993 decide that such a pension shall be so payable, and, in case the local authority so decide, they may further decide that sub-article (5) shall apply as respects any such period.

162 Allocations under article 48 not to affect rights under this Chapter.

162. The fact that article 48 (which enables the partial allocation of pensions to wives and dependants) applied to a pensionable officer to whom this Chapter applies shall not affect his rights under this Chapter and the pension payable under this Chapter in respect of the service of such a person shall be calculated as if any surrender under the said article 48 had not been made.

163 Provisions affecting article 49 and section 77 of the Act of 1948.

163. A widow's or children's pension granted in respect of a man in respect of whom an allowance is payable under article 49 or under section 77 of the Act of 1948 shall be taken into account for the purpose of determining the amount of the said allowance under article 49 or section 77 and such allowance together with any widow's or children's pension shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he received the injury.

164 Payment of widows' and children's pensions.

164. (1) (a) Subject to paragraph (b), where a widow's pension or a children's pension may be granted under this Chapter by reason only of provisions having effect from the 1st day of September, 1984, notwithstanding article 158, the pension shall not be payable from a date earlier than the 1st day of September, 1984.

(b) Where a widow's pension or a children's pension is granted under paragraph (a) on foot of an application received by a local authority on or after the 1st day of March, 1986, notwithstanding article 158, the pension shall be payable from—

(i) in any case where the application is received within six months from the date of the deceased's death, the date of the deceased's death,

(ii) in any other case, the date of receipt of the application.

(2) Where a widow's pension or a children's pension is granted under this Chapter, other than in circumstances referred to in sub-article (1), on foot of an application received by a local authority on or after the 10th day of December, 1987, notwithstanding article 158, the pension shall be payable from—

(a) in any case where the application is received within six months from the date of the deceased's death, the date of the deceased's death,

(b) in any other case, the date of receipt of the application.

165 Marriages of former male pensionable officers whose early death is to be foreseen.

165. Where on or after the 1st day of September, 1984 a former male pensionable officer marries and—

(a) he dies within the year beginning on the date of the marriage, and

(b) there are no children born of the marriage, and

(c) the local authority is of the opinion that his death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or his wife,

for the purpose of this Chapter the marriage may be regarded by the local authority as not having takes place.

166 Giving of information.

166. (1) A pensionable officer to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to him.

(2) The widow of a deceased pensionable officer to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to her or any children of the deceased.

(3) The legal personal representative of a deceased pensionable officer to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to the widow or any children of the deceased.

(4) A person having the care of a child of a deceased pensionable officer to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to that child.

(5) Payment of pension under this Chapter shall be subject to the making by the widow, or where a children's pension is not payable to the widow, the person having the care of the children in question, of such declaration as the local authority consider necessary, and a person to whom any such payment may be made shall not be entitled to receive such payment if he or she fails to make any such declaration.

167 Pensions to be inalienable.

167. Every assignment of or charge on, and every agreement to assign or charge, a pension payable under this Chapter shall be void and on the bankruptcy of any person entitled to a pension the pension shall not pass to any trustee or other person acting on behalf of the creditors.

168 Application of certain provisions of Part VII and of the Act of 1945.

168. (a) Part VII shall apply to this Chapter as respects pensionable officers to whom this Chapter applies, other than persons referred to in paragraph (b) of the definition of "pensionable officer" in article 156.

(b) Sections 89(4), 90 and 92 of the Act of 1945 shall apply to this Chapter as respects pensionable officers to whom this Chapter applies referred to in paragraph (b) of the definition of "pensionable officer" in article 156.

CHAPTER 4 Provisions applicable to employees which were formerly contained in the Local Government Employees (Widows and Orphans Ex-Gratia Pension) Scheme, 1984.

169 Interpretation.

169. (1) In this Chapter—

"child", subject to sub-article (2)(b), means,

(B) with effect from the 1st day of September, 1984 — a child of the deceased or a person lawfully adopted by the deceased, and

(ii) with effect from the 1st day of January, 1979, a step-child of the deceased, who is

(I) under sixteen years of age, or

(b) with effect from—

(i) the 1st day of January, 1979 as respects a step-child of the deceased, or

(ii) the 1st day of September, 1984 as respects a child of the deceased,

includes a legitimate child of the deceased, a person lawfully adopted by the decease , a step-child of the deceased or a child of the deceased, as appropriate, who is 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 under the age specified in clause (I), (II) or (III), as appropriate, of paragraph (a) of this definition;

"children's pension" has the meaning assigned to it by article 171;

"death gratuity" means a death gratuity payable to the legal personal representative of a deceased pensionable servant under Chapter 2 of Part II or under any Act earlier than the Act of 1956 relating to superannuation as may have applied to him or under the Act of 1945 or under any earlier Act relating to superannuation as may have applied to him;

" the deceased" has the meaning assigned to it by article 171;

"the deceased's pension", subject to sub-article (3), means,

(a) where, otherwise than on retirement because of permanent infirmity of mind or body, he was awarded a pension, such pension,

(b) where he retired because of permanent infirmity of mind or body and was awarded a pension or, having given at least five and less than ten years' reckonable service, was awarded a short service gratuity, the pension which would have been granted to him if he then had the pensionable local service which he would have had if he had served to age 65,

(c) where he died while serving as a pensionable servant having given at least five years' reckonable service, the pension which would have been granted to him if, on the date of death, he retired because of permanent infirmity of mind or body and then had the pensionable local service which he or she would have had if he had served to age 65;

"pension" means an allowance payable to a pensionable servant under Chapter 2 of Part II or under any Act earlier than the Act of 1956 relating to superannuation as may have applied to him or under the Act of 1945 or under any earlier Act relating to superannuation as may have applied to him;

"pensionable local service" has the meaning assigned to it by article 34 in relation to a pensionable servant other than a pensionable servant described in paragraph (b)(i), (b)(ii) or (b)(iii) of the definition of "pensionable servant" in this Chapter; in relation to such a pensionable servant it shall mean service which is reckonable for the purposes of section 82 of the Act of 1945 together with, in the case of a registered mental hospital servant whose service for the purposes of the said section 82 is twenty-one or more completed years, the number of such completed years in excess of twenty;

"pensionable servant" has the meaning assigned to it by article 3 and, in addition, includes,

(a) (i) an established servant for the purposes of the Act of 1948,

(ii) an employee as respects whom an allowance was payable under the provisions of the Act of 1925, by virtue of section 53 of that Act, and

(iii) a person corresponding to a person referred to in subparagraph (i) or (ii) for he purposes of such Act passed before the Act of 1925 and relating to superannuation as may have applied to him,

(b) (i) a servant to whom Part VIII of the Act of 1945 applied,

(ii) an established servant for the purposes of the Act of 1909, and

(iii) a person corresponding to a person deferred to in subparagraph (i) or (ii) for the purposes of such Act passed before the Act of 1909 and relating to superannuation as may have applied to him;

"pensionable remuneration" means an amount by reference to which a pension is determined;

"reckonable service" has the same meaning as "pensionable local service" save that any increased period of pensionable local service under article 34(2) or (3) or in excess of twenty years under the definition of "pensionable local service" shall be disregarded;

"registered mental hospital servant" means a pensionable servant whose name at cesser of employment was entered in a register maintained under section 65 of the Act of 1945 and includes a pensionable servant who at cesser of employment was a servant of the first class for the purpose of the Act of 1909, or for the purposes of any earlier Act relating to superannuation as may have applied to him;

"short service gratuity" means a gratuity granted to a pensionable servant under article 38, or under section 52 of the Act of 1948, or such a gratuity under any earlier Act relating to superannuation as may have applied to him and includes a lump sum under section 71 of the Act of 1945, a gratuity or special allowance under section 2(4) of the Act of 1909 or such a lump sum, gratuity or special allowance under any earlier Act relating to superannuation as may have applied to him;

"widow's pension" has the meaning assigned to it by article 171.

(2) (a) Where, in relation to a person referred to in clause (II) or (III) of paragraph (a) of the definition of "child" in sub-article (1), a break occurs in his or her full-time instruction or training, then, he or she shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Chapter.

(b) The following shall not be regarded as a child within the meaning of this Chapter namely:

(i) a person who was not wholly or mainly dependent on a pensionable servant to whom this Chapter applies immediately prior to the pensionable servant's death,

(ii) a person who is married or is cohabiting with another as man and wife, or

(3) (a) Where "the deceased's pension" is being determined by reference to paragraph (b) or (c) of the definition of "the deceased's pension", the pension in respect of that part of the pensionable local service which is pensionable local service which the deceased would have given on or after the 27th day of May, 1977 or which the deceased would have been credited with in respect of service given on or after the 27th day of May, 1977 shall, in the case of a pensionable servant who was fully insured, be calculated by reference to his net pensionable remuneration.

(b) In determining "the deceased's pension" by reference to paragraph (b) of the definition of "the deceased's pension" account shall not be taken of any period of pensionable local service which an employee would have had from the date of his retirement if he had served to age 65 where any such period is reckoned under any other Scheme or Act for the provision of spouses' or children's pensions by a body service in which is capable of being reckoned under this Scheme.

(c) In case a pensionable servant to whom this Chapter applies was awarded a pension based on fiftieths of pensionable remuneration, then in applying this Chapter in respect of him the mount of the deceased's pension shall be reduced by three-eighths.

(d) In case a pensionable servant to whom this Chapter applies was awarded a pension based on sixtieths of pensionable remuneration, then in applying this Scheme in respect of him the amount of the deceased's pension shall be reduced by one-quarter.

(e) Where, subsequent to the date on which a person ceases to be a pensionable servant, the pension payable to him falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 (No. 10 of 1964) and regulations thereunder, or would, were he alive, fall to be so increased from a particular date, such increase shall be taken into account for the purpose of determining the deceased's pension in accordance with the definition of "the deceased's pension" in sub-article (1) from such date or from the date of commencement of payment of a widow's pension or children's pension in respect of him under this Chapter, whichever is the later.

(b) Where a pensionable servant to whom this Chapter applies is married and applies,

(i) in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 — before the termination of his reckonable service,

(ii) with effect from the 1st day of September, 1984 — at any time,

for an adoption order in respect of a child and dies before the adoption procedure is completed and the child is subsequently adopted by his widow, the child shall, from the date on which the pensionable servant has custody of him or her, be deemed, for the purposes of this Chapter, to be his duly adopted child.

170 Pensionable servants to whom this Chapter applies.

170. This Chapter applies in respect of any male pensionable servant who, prior to the 27th day of May, 1977,

(a) retired on pension, or

(b) retired because of permanent infirmity of mind or body and, having given at least five and less than ten years' reckonable service, was awarded a short service gratuity, or

(i) who was, at the date of his death, giving reckonable service, or

(ii) in respect of whom a death gratuity was awarded.

171 Power to grant widows' and children's pensions.

171. (1) Subject to the provisions of this Chapter, where, before or after the commencement of this Chapter, a pensionable servant in respect of whom this Chapter applies has died (in this Chapter referred to as "the deceased"), and

(a) a pension has been awarded to him, or

(b) having given at least five years' reckonable service—

(i) he has died while giving reckonable service, or

(ii) a death gratuity has been awarded in respect of him, or

the local authority may grant in respect of his pensionable local service—

(d) where he leaves a widow, a pension to that widow (hereafter in this Chapter referred to as a "widow's pension"), and

(e) (i) in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 — where he had a wife at any time within the period of his reckonable service (whether or not the marriage continued until his death and whether or not a widow's pension is, or can be, granted) a pension for the children of the marriage, and, in the circumstances specified in this Chapter, for other children of his (in this Chapter referred to as a "children's pension"),

(ii) with effect from the 1st day of September, 1984 — where he leaves a child or children, a pension for such child or children (hereafter in this Chapter referred to as a "children's pension"),

provided that in respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 any marriage of the deceased which takes place after he has ceased to be a pensionable servant shall not be taken into account for the purposes of this Chapter, and accordingly any reference to a marriage, a wife, the widow or the children of the deceased shall be construed in accordance with the foregoing.

(2) Subject to article 177, a pension granted under sub-article (1) shall commence with effect from the date of the deceased's death or the 27th day of May, 1977, whichever is the later.

172 Widows pensions.

172. (1) A widow's pension shall not be granted or paid under this Chapter—

(a) where the widow was at the time of the death of the deceased cohabiting with a man other than the deceased as man and wife, or

(b) in respect of any time after the said death when the widow is remarried or is so cohabiting with any man.

(2) Notwithstanding sub-article (1), where—

(a) a pension under this Chapter is not granted or ceases under the said sub-article (1), and

(b) at a date subsequent to the marriage or cohabitation by reason of which the pension was withheld or ceased the relevant local authority, on application received from, or on behalf of, the widow of the deceased, is satisfied that the marriage or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension, such local authority may, if they think fit, and, as respects any application received before the 6th day of September, 1993, subject to the approval of the Minister, grant or regrant, as may be appropriate, the pension as from,

(i) in case the marriage or cohabitation has come to an end, the date on which the marriage or cohabitation ended,

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

(3) (a) A widow shall not be eligible for a widow's pension under this Chapter in respect of more than one pensionable servant; where a widow would, apart from this article, be eligible for a widow's pension in respect of two or more pensionable servants the widow shall be treated under this Chapter in the way which will give the most favourable result for the widow.

(b) A widow shall not be eligible for a widow's pension under this Chapter where she is eligible for a more favourable widow's pension under Chapter 1, 2, 3, 5 or 6 of this Part.

(4) Subject to sub-article (1) and to articles 171(2) and 177, a widow'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 widow.

(b) During the period beginning on the 1st day of July, 1977 and ending on the 30th day of June, 1979, the rate of a widow's pension may not exceed one-third of the rate of the deceased's pension.

(e) As on and from the 1st day of January, 1987, the rate of a widow's pension may not exceed one-half of the rate of the deceased's pension.

(6) Notwithstanding the provisions of sub-article (5), where the deceased's pension was reduced by virtue of articles 35(1)(b) and 37 or sections 49(1)(b) and 51 of the Act of 1948, the Minister in his or her absolute discretion may, on application from the relevant local authority, direct that the widow's pension shall be calculated by reference to the deceased's pension as if it had not been so reduced.

173 Children's pensions; beneficiaries.

173. (1) In respect of the period beginning on the commencement of this Chapter and ending on the 31st day of August, 1984 a children's pension may not be granted under this Chapter in respect of a child,

(a) where the deceased remained unmarried during the period while he was a pensionable servant, or

(b) where the child was born more than ten months after the deceased ceased to be a pensionable servant, or

(i) the deceased remained unmarried during the period while he was a pensionable servant, or

(ii) the child was adopted by the deceased after

(I) the date of termination of the deceased's last marriage, or

(II) the date on which the deceased ceased to be a pensionable servant, or

(d) where he or she is the step-child of the deceased and the deceased's marriage to the child's mother took place after the deceased's last day of reckonable service.

(2) (a) A child shall not be eligible for a children's pension under this Chapter in respect of more than one pensionable servant; where a child would, apart from this sub-article, be eligible for a children's pension in respect of two or more pensionable servants, the child shall be treated under this Chapter in the way which will give the most favourable result for the child.

(b) A child shall not be eligible for a children's pension under this Chapter where he or she is eligible for a more favourable children's pension under Chapter 1, 2, 3, 5 or 6 of this Part.

174 Children's pensions; rate and mode of payment.

174. (1) A children's pension under this Chapter shall be paid to the deceased's widow where the eligible children are in her care, and in case any child in respect of whom the pension is not in her care, the part of the pension attributable to that child shall be paid either to the child or to such other person as the relevant local authority may determine. Where children are in the care of several persons the children's pension shall be paid to those persons in such proportions as the local authority may determine.

(2) A children's pension paid to any person shall be so paid for the benefit of the children for whom it is granted.

(3) Subject to sub-article (6) and to articles 171(2) and 177, a children's pension may be paid in relation to the period or periods subsequent to the date of death of the deceased (or, if later, the date of birth of the child) during which the person remains a child within the meaning of this Chapter.

(4) The rate of children's pension under this Chapter shall be as set out in the following Table.

TABLE

Rate of children's pension under this Chapter

PART I

Where the deceased leaves no widow or, where he leaves a widow and the widow dies, the rate of children's pension under this Chapter shall be as follows:—

Period	Rate
From the commencement of this Chapter to the 30th day of June, 1977.	4/24ths of the deceased's pension for one child plus 2/24ths for a second child.
From the 1st day of July, 1977 to the 30th day of June, 1979.	2/9ths of the deceased's pension for one child plus 1/9th for a second child.
From the 1st day of July, 1979 to the 31st day of December, 1985.	10/36ths of the deceased's pension for one child plus 5/36ths for a second child.
From the 1st day of January, 1986 to the 31st day of December, 1986.	11/36ths of the deceased's pension for one child plus 11/72ths for a second child.
From the 1st day of January, 1987.	1/3rd of the deceased's pension for one child plus 1/6th for a second child.

PART II

Subject to article 174(5), where the deceased leaves a widow, the rate of children's pension under this Chapter shall be as follows: —

Period	Rate
From the commencement of this Chapter to the 30th day of June, 1977.	2/24ths of the deceased's pension for one child plus 2/24ths for each additional child up to a second additional child
From the 1st day of July, 1977 to the 30th day of June, 1979.	1/9th of the deceased's pension for one child plus 1/9th for each additional child up to a second additional child.
From the 1st day of July, 1979 to the 31st day of December, 1985.	5/36ths of the deceased's pension for one child plus 5/36ths for each additional child up to a second additional child.
From the 1st day of January, 1986 to the 31st day of December, 1986.	11/72ths of the deceased's pension for one child plus 11/72ths for each additional child up to a second additional child.
From the 1st day of January, 1987.	1/6th of the deceased's pension for one child plus 1/6th for each additional child up to a second additional child.

(5) (a) Where the children of the deceased are at the time of, or at any time after, his death in the care of some person other than his widow, the local authority may, subject to the decision of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993, decide that for so long as they are in such care the rate of the children's pension may be calculated by reference to any or all, as may be appropriate, of the rates set out in Part I of the Table to sub-article (4) notwithstanding that the widow is still alive, and in case the local authority so decide this article shall be construed and shall have effect accordingly.

(b) Where some but not all of the children of the deceased are at the time of, or at any time after, his death in the care of a person other than his widow, the rate of that portion of the children's pension which is payable in respect of the children who are in the care of that person may be calculated by reference to any or all, as may be appropriate, of the following rates, namely, those specified in Part I of the Table to sub-article (4), provided that the amount of children's pension payable in respect of a deceased shall not exceed,

(i) during the period beginning on the commencement of this Chapter and ending on the 30th day of June, 1977, one-quarter of the rate of the deceased's pension,

(ii) during the period beginning on the 1st day of July, 1977 and ending on the 30th day of June, 1979, one-third of the rate of the deceased's pension,

(iii) during the period beginning on the 1st day of July, 1979, and ending on the 31st day of December, 1985, five-twelfths of the rate of the deceased's pension,

(iv) during the period beginning on the 1st day of January, 1986, and ending on the 31st day of December, 1986, eleven twenty-fourths of the rate of the deceased's pension,

(v) as on and from the 1st day of January, 1987, one-half of the rate of the deceased's pension.

(6) Notwithstanding the foregoing provisions of this article, where the deceased leaves a widow and no widow's pension is granted to her under this Chapter, or, if one is so granted and it ceases to be paid before her death, no children's pension shall be payable under this Chapter as respects any period comprised within the life-time of the widow or within the time in respect of which no widow's pension is payable, as may be appropriate, unless the local authority, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993 decide that such a pension shall be so payable, and, in case the local authority so decide, they may further decide that sub-article (5) shall apply as respects any such period.

175 Allocations under article 48 not to affect rights under this Chapter.

175. The fact that article 48 (which enables the partial allocation of pensions to wives and dependants) applied to a pensionable servant to whom this Chapter applies shall not affect his rights under this Chapter and the pension payable under this Chapter in respect of the service of such a person shall be calculated as if any surrender under the said article 48 had not been made.

176 Provisions affecting article 49 and section 77 of the Act of 1948.

176. A widow's or children's pension granted in respect of a man in respect of whom an allowance is payable under article 49 or under section 77 of the Act of 1948 shall be taken into account for the purpose of determining the amount of the said allowance under article 49 or section 77 and such allowance together with any widow's or children's pension shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he received the injury.

177 Payment of widow's and children's pensions.

177. (1) (a) Subject to paragraph (b), where a widow's pension or a children's pension may be granted under this Chapter by reason only of provisions having effect from the 1st day of September, 1984, notwithstanding article 171, the pension shall not be payable from a date earlier than the 1st day of September, 1984.

(i) in any case where the application is received within six months from the date of the deceased's death, the date of the deceased's death,

(ii) in any other case, the date of receipt of the application.

(a) in any case where the application is received within six months from the date of the deceased's death, the date of the deceased's death,

(b) in any other case, the date of receipt of the application.

178 Marriage of former male pensionable servants whose early death is to be foreseen.

178. Where on or after the 1st day of September, 1984 a former male pensionable servant marries and—

(a) he dies within the year beginning on the date of the marriage, and

(b) there are no children of the marriage, and

(c) the local authority is of the opinion that his death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or his wife,

for the purpose of this Chapter the marriage may be regarded by the local authority as not having taken place.

179 Giving of information.

179. (1) A pensionable servant to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to him.

(2) The widow of a deceased pensionable servant to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to her or any children of the deceased.

(3) The legal personal representative of a deceased pensionable servant to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to the widow or any children of the deceased.

(4) A person having the care of a child of a deceased pensionable servant to whom this Chapter applies shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to that child.

180 Pensions to be inalienable.

180. Every assignment of or charge on, and every agreement to assign or charge, a pension payable under this Chapter shall be void and on the bankruptcy of any person entitled to a pension the pension shall not pass to any trustee or other person acting on behalf of the creditors.

181 Application of certain provisions of Part VII and of the Act of 1945.

181. (a) Part VII shall apply to this Chapter as respects pensionable servants to whom this Chapter applies, other than persons referred to in paragraph (b) of the definition of "pensionable servant" in article 169.

(b) Sections 89(4), 90 and 92 of the Act of 1945 shall apply to this Chapter as respects pensionable servants to whom this Chapter applies referred to in paragraph (b) of the definition of "pensionable servant" in article 169.

CHAPTER 5 Provisions applicable to officers which were formerly contained in the Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986.

182 Interpretation.

182. (1) In this Chapter—

"child", subject to sub-article (2)(b), means,

(a) a child of the deceased, a person lawfully adopted by the deceased or a step-child of the deceased, who is—

(i) under sixteen years of age, or

(ii) under the age of twenty-one years or, with effect from the 1st day of January, 1997, twenty-two years and is receiving full-time instruction at any university, college, school or other educational establishment, or

(iii) under the age of twenty-one years or, with effect from the 1st day of January, 1997, twenty-two years and is undergoing full-time instruction or training by any person (in this Chapter referred to as "the employer") for any vocation, profession or trade, being instruction or training approved of by the Minister for the purposes of this Chapter, and

(b) includes a child of the deceased, a person lawfully adopted by the deceased or a step-child of the deceased, as appropriate, who is 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 under the age specified in subparagraph (i), (ii) or (iii), as appropriate, of paragraph (a) of this definition;

"children's pension" has the meaning assigned to it by article 184;

"contributing member" means a member who is serving as a registered officer of a local authority;

"contributory widow(er)'s pension" means the Contributory Widow's or Widower's Pension payable under the Social Welfare Acts;

"the deceased" has the meaning assigned to it by article 184;

"the deceased's pension", subject to sub-article (3), means,

(a) where, otherwise than on retirement because of permanent infirmity of mind or body, he or she was awarded a pension,

(i) in relation to a member who was not fully insured, the amount of such pension, and

(ii) in relation to a member who was fully insured—

(I) in the case of a person who was a registered (temporary appointment before 6 April 1995) officer, the amount of such pension, and

(II) in any other case, the pension which would have been granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions),

(b) where, on retirement because of permanent infirmity of mind or body, he or she is awarded a pension, the pension which would have been granted to him or her if it fell to be calculated by reference to—

(i) in relation to a member who was not fully insured, the service which he or she would have had if he or she served to age 65, and

(ii) in relation to a member who was fully insured—

(I) in the case of a person who was a registered (temporary appointment before 6 April 1995) officer, the service which he or she would have had if he or she served to age 65, and

(II) in any other case, net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions) and the service which he or she would have had if he or she served to age 65,

(c) where he or she dies while serving as a pensionable officer or a registered officer of a local authority, the pension for which he or she would be eligible if paragraph (b) of this definition applied to him or her,

(d) where a preserved pension was in payment to the deceased,

(i) in relation to a member who was not fully insured, such pension, and

(ii) in relation to a member who was fully insured—

(I) in the case of a person who was a registered (temporary appointment before 6 April 1995) officer, the amount of such pension, and

(II) in any other case, the preserved pension which would have been granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions),

(e) where, having resigned with entitlement to a preserved pension, the deceased dies before attaining sixty years of age or before applying for the preserved pension,

(i) in relation to a member who was not fully insured, the preserved pension which would be granted to him or her if he or she had then reached his or her sixtieth birthday and had applied for the preserved pension, and

(ii) in relation to a member who was fully insured—

(I) in the case of a person who was a registered (temporary appointment before 6 April 1995) officer, the preserved pension which would be granted to him or her if he or she had then reached his or her sixtieth birthday and had applied for the preserved pension, and

(II) in any other case, the preserved pension which would be granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions) and he or she had then reached his or her sixtieth birthday and had applied for the preserved pension,

(f) in relation to a pensionable officer referred to in articles 202, 203 and 204, where on retirement because of permanent infirmity of mind or body, having given at least five and less than ten years' reckonable service, he or she is awarded a short service gratuity, the pension which would have been granted to him or her if he or she then had the service which he or she would have had if he or she had served to age 65,

subject to the proviso that any supplementary allowance which he or she was awarded by virtue of article 71(3) or any supplementary preserved pension which he or she was awarded by virtue of article 77(5)(c) shall not be taken into account for the purposes of this Chapter;

"former member" means a person who retired from a local authority with a prospective entitlement under this Chapter, or under Chapter 1, 2, 3, 4 or 6 of this Part;

"member", subject to articles 202, 203 and 204, means a person to whom, pursuant to article 183, this Chapter applies;

"net pensionable remuneration (Spouses' and Children's Pension Provisions) means the amount by which pensionable remuneration exceeds the annual equivalent of the personal weekly rate of old age contributory pension on the date of cesser of office;

"periodic contributions" has the meaning assigned to it by article 188(3);

"reckonable service" has the same meaning as "pensionable local service" save that any increased period of pensionable local service under article 65(2) or (3) shall be disregarded;

"registered (temporary appointment before 6 April 1995) officer" means a registered officer who is a temporary wholetime officer of a local authority, who was appointed as such an officer before the 6th day of April, 1995 and who became a registered officer by virtue of paragraph (c)(ii) of the definition of "eligible officer" in article 4, and whose service from the said 6th day of April, 1995 to the date of cesser of office is continuous;

"service", other than in the expressions "pensionable local service" and "reckonable service", means a member's pensionable local service together with any period added to his or her pensionable local service under article 66 or, where appropriate, which would have been added to his or her pensionable local service if he or she had served to age 65;

"Social Welfare Acts" means the Social Welfare Acts, 1993 to 1998, including any enactment which amends or extends any or all of those Acts and any regulation, warrant or order made thereunder;

"spouse's pension" has the meaning assigned to it by article 184.

(2) (a) Where, in relation to a person referred to in subparagraph (ii) or (iii) of paragraph (a) of the definition of "child" in sub-article (1), a break occurs in his or her full-time instruction or training, then, he or she shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Chapter.

(b) The following shall not be regarded as a child within the meaning of this Chapter namely:

(i) a person who was not wholly or mainly dependent on a member immediately prior to the member's death,

(ii) a person who is married or is cohabiting (as man and wife) with another person, or

(iii) a person referred to in subparagraph (iii) of paragraph (a) of the said definition of "child" to whom, or in respect of whom, emoluments in respect of such instruction or training are payable by, or on behalf of, the employer and which are of such an amount in the opinion of the Minister, either generally, or in a particular case, as makes the person self-supporting,

(3) (a) In determining "the deceased's pension" by reference to paragraph (b) or (f) of the definition of "the deceased's pension" account shall not be taken of any period of pensionable local service which an officer would have had from the date of his or her retirement if he or she had served to age 65 where any such period is reckoned under any other Scheme or Act for the provision of spouses' or children's pensions by a body service in which is capable of being reckoned under this Scheme.

(b) Contributions paid by an officer in respect of a period referred to in paragraph (a) shall be returned by the local authority to his or her legal personal representative.

(c) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 (No. 10 of 1964), and regulations thereunder, or would, were he or she alive, fall to be so increased from a particular date, such increase shall be taken into account for the purpose of determining the deceased's pension in accordance with the definition of "the deceased's pension" in sub-article (1) from such date or from the date of commencement of payment of a spouse's pension or children's pension in respect of him or her under this Chapter, whichever is the later.

(b) Where a member or former member who is married applies for an adoption order in respect of a child and dies before the adoption procedure is completed and the child is subsequently adopted by his or her spouse, the child shall, from the date on which the member or former member has custody of him or her, be deemed, for the purposes of this Chapter, to be the member's or former member's duly adopted child.

183 Members.

183. (1) Subject to sub-article (4), this Chapter applies to a person, other than a person referred to in article 85(1)(a)(ii), who became or becomes a registered officer on or after the 1st day of January, 1986, with effect from the date of becoming so registered.

(2) (a) Subject to sub-article (4)(b), this Chapter applies to a person who, having been a registered officer at any time between the 1st day of September, 1984 and the 31st day of December, 1985, elected in writing during that period to have this Chapter applied to him or her, with effect from the 1st day of September, 1984 or the date he or she became a registered officer, whichever is the later.

(b) Paragraph (a) shall apply, mutatis mutandis, to the spouse or legal personal representative of a person to whom that paragraph applies.

(3) (a) Subject to sub-article (4)(b) and to article 200, this Chapter applies to a person who, having been a pensionable officer at any time between the 1st day of September, 1984 and the 31st day of December, 1985, elected in writing during that period to have this Chapter applied to him or her, with effect from the 1st day of September, 1984.

(b) Paragraph (a) shall apply, mutatis mutandis, to the spouse or legal personal representative of a person to whom that paragraph applies.

(4) (a) Notwithstanding the provisions of sub-article (1), Chapter 1 of this Part will apply to any person referred to therein who is in the religious life and who is bound by a vow of celibacy subject to the proviso that should he or she leave the religious life (or cease to be so bound) but continue to be a registered officer, this Chapter will thereupon apply to him or her.

(b) Notwithstanding the provisions of sub-articles (2) and (3), an election in writing referred to therein will not apply to any person who is in the religious life and who is bound by a vow of celibacy subject to the proviso that should he or she leave the religious life (or cease to be so bound) but continue to be a pensionable officer or a registered officer, this Chapter and, in relation to a pensionable officer, Chapter 3 of Part II will thereupon apply to him or her.

(5) This Chapter shall cease to apply to a person who ceases to be a registered officer.

184 Power to grant spouses' and children's pensions.

184. (1) Subject to sub-article (2) and to articles 202, 203, and 204, a local authority shall, on the death of a contributing or former member (in this Chapter referred to as "the deceased") to whom or in respect of whom a pension, death gratuity, preserved pension or preserved death gratuity has been, or is, awarded, grant in respect of him or her—

(a) where he or she leaves a spouse, a pension to that spouse (hereafter in this Chapter referred to as a "spouse's pension"), and

(b) where he or she leaves a child or children, a pension for such child or children (in this Chapter referred to as a "children's pension").

(2) A spouse's or children's pension shall not be granted in respect of an officer who died while he or she was a contributing member unless the local authority are satisfied that he or she would, regard being had to article 69(1)(b), have been granted a pension had he or she retired on the date he or she died and then had the service which he or she would have had if he or she had served to age 65.

185 Spouses' pensions.

185. (1) A spouse's pension shall not be granted or paid under this Chapter—

(a) where the spouse was at the time of the death of the member or former member cohabiting (as man and wife) with a person other than the deceased, or

(b) in respect of any time after the said death when the spouse is remarried or is so cohabiting with any person.

(2) Notwithstanding sub-article (1), where—

(a) a pension under this Chapter is not granted or ceases under the said sub-article (1), and

(i) in case the marriage or cohabitation has come to an end, the date on which the marriage or cohabitation ended,

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

(3) (a) A spouse shall not be eligible for a spouse's pension under this Chapter in respect of more than one member; where a spouse would, apart from this article, be eligible for a spouse's pension in respect of two or more members the spouse shall be treated under this Chapter in the way which will give the most favourable result for the spouse.

(b) A spouse shall not be eligible for a spouse's pension under this Chapter where the spouse is eligible for a more favourable spouse's pension under Chapter l, 2, 3, 4 or 6 of this Part or under a spouses' and children's pension scheme reciprocal generally with this Chapter where service with the body in question is capable of being reckoned under this Scheme.

(4) Subject to sub-article (1), a spouse'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 spouse.

(5) (a) The rate of a spouse's pension shall be one-half of the rate of the deceased's pension and where the deceased's pension was reduced by virtue of articles 69(1)(b) and 72, of the deceased's pension as if it had not been so reduced.

(I) the rate of spouse's pension resulting from the calculation at sub-article (5)(a) together with the personal rate of contributory widow(er)'s pension, if any, payable to the spouse, and

(II) the rate of spouse's pension which would have resulted from the calculation at sub-article (5)(a) if the member had not been fully insured.

(ii) The supplementary pension shall be payable in respect of any period or periods during which the spouse—

(I) fails to qualify for contributory widow(er)'s pension where such failure is due to causes outside his or her own control, or

(II) qualifies for contributory widow(er)'s pension at less than the maximum personal rate due to causes outside his or her own control.

(6) Notwithstanding sub-article (5), on the death of a contributing member or former member, other than a former member who qualifies for a preserved pension, the rate of a spouse's pension may, in respect of the first month after his or her death, be increased—

(a) in case he or she dies while a contributing member, to one-twelfth of his or her pensionable remuneration,

(b) in case he or she dies after being granted a pension—

(i) in relation to a member who was not fully insured or who was a registered (temporary appointment before 6 April 1995) officer, where the rate of pension payable to him or her on the date of his or her death is greater than the rate of spouse's pension otherwise payable under this Chapter, to one-twelfth of the said rate of pension,

(ii) in relation to a member who was fully insured, other than a registered (temporary appointment before 6 April 1995) officer, where the rate of pension payable to him or her on the date of his or her death, if it had been calculated on the basis of net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions), is greater than the rate of spouse's pension otherwise payable under this Scheme, to one twelfth of the said rate of pension,

(c) in case he or she dies while on sick leave at pension rate of pay and that rate is greater than the rate of spouse's pension otherwise payable under this Chapter, to one-twelfth of the said pension rate of pay,

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

186 Children's pensions; beneficiaries.

186. (1) A child shall not be eligible for a children's pension under this Chapter in respect of more than one member; where a child would, apart from this sub-article, be eligible for a children's pension in respect of two or more members, the child shall be treated under this Chapter in the way which will give the most favourable result for the child.

(2) A child shall not be eligible for a children's pension under this Chapter where he or she is eligible for a more favourable children's pension under Chapter 1, 2, 3, 4 or 6 of this Part.

187 Children's pensions; rate and mode of payment.

187. (1) A children's pension under this Chapter shall be paid to the relevant member's spouse where the eligible children are in the spouse's care, and in case any child in respect of whom the pension is payable is not in the spouse's care, the part of the pension attributable to that child shall be paid either to the child or to such other person as the relevant local authority may determine. Where children are in the care of several persons the children's pension shall be paid to those persons in such proportions as the local authority may determine.

(2) A children's pension paid to any person shall be so paid for the benefit of the children for whom it is granted.

(3) Subject to sub-article (6) and to article 184(2), a children's pension may be paid in relation to the period or periods subsequent to the date of death of the deceased (or, if later, the date of birth of the child) during which the person remains a child within the meaning of this Chapter.

(4) The rate of children's pension under this Chapter shall be,

(b) subject to sub-article (5), where the deceased's spouse is surviving, two-twelfths of the deceased's pension multiplied by the number of children not exceeding three.

(b) Where some but not all of the children of the deceased are at the time of, or at any time after, his or her death in the care of a person other than his or her spouse, the rate of that portion of the children's pension which is payable in respect of the children who are in the care of that person may be calculated by reference to the rates specified in sub-article (4)(a) provided that the amount of children's pension payable in respect of a deceased shall not exceed one-half of the rate of the deceased's pension.

(6) Notwithstanding the foregoing provisions of this article, where the deceased leaves a spouse and no spouse's pension is granted to him or her under this Chapter, or, if one is so granted and it ceases to be paid before the spouse's death, no children's pension shall be payable under this Chapter as respects any period comprised within the life-time of the spouse or within the time in respect of which no spouse's pension is payable, as may be appropriate, unless the local authority, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993 decide that such a pension shall be so payable, and, in case the local authority so decide, they may further decide that sub-article (5) shall apply as respects any such period.

188 Periodic contributions.

188. (1) (a) Subject to article 201, a member, being a registered officer of a local authority, other than a registered (temporary appointment before 6 April 1995) officer, shall, with effect from the 1st day of September, 1984, or the date of becoming a member, if later, contribute to such local authority at the rate of one and one-half per cent. of his or her annual rate of salary and the annual value of his or her emoluments, subject to the proviso that there shall be no contributions in respect of a period in respect of which he or she had neither salary nor emoluments.

(b) Subject to article 201, a member, being a registered (temporary appointment before 6 April 1995) officer of a local authority, shall, with effect from the 1st day of January, 1998, contribute to such local authority at the rate of one and one-half per cent. of the amount by which his or her annual rate of salary and the annual value of his or her emoluments, taken together, exceed—

(II) in any other case — twice the annual equivalent of the personal weekly rate of old age contributory pension,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he or she had neither salary nor emoluments.

(2) The contribution referred to in sub-article (1) shall be paid at such times and in such manner as the relevant local authority may determine until he or she ceases to be a contributing member.

(3) Contributions payable under this article are in this Chapter referred to as "periodic contributions".

(4) Periodic contributions shall not be payable under this Chapter by a member for any period which does not constitute pensionable local service.

(5) The provisions of article 80(4) shall apply to contributions paid under this article as if they were contributions paid under the said article 80.

189 Return of contributions.

189. (1) Where a member,

(a) ceases to be a contributing member otherwise than by reason of death, is not eligible for the grant of a pension and lump sum, or a preserved pension and preserved lump sum, and he or she does not accept any other position service in which is capable of being reckoned under this Scheme, or,

(b) if he or she does so accept such a position or subsequent such positions and either a spouses' and children's pension scheme reciprocal generally with this Chapter does not apply to him or her or where such a scheme does apply to him or her but he or she dies with less than the minimum service to qualify for benefit thereunder or he or she ceases to hold such a position in corresponding circumstances to those which applied to the cesser of his or her contributing membership with the local authority and does not accept any other position service in which is capable of being reckoned under this Scheme where a spouses' and children's pension scheme reciprocal generally with this Chapter applies to him or her,

then the local authority with which he or she was in employment before such cesser shall return to him or her, or to his or her legal personal representative, the aggregate amount of the contributions which he or she paid under articles 188 and 192(5) together with corresponding contributions, if any, which he or she paid in respect of service which is capable of being reckoned under this Scheme, and which have not otherwise been returned.

(2) In any case other than a case mentioned in sub-article (1), the local authority shall return to a member on his or her ceasing to be a contributing member, or if his or her membership ceases due to death, to his or her legal personal representative, such part of his or her initial and immediately subsequent contributions, as is necessary to secure that the period in respect of which contributions are paid by him or her, without being returned, does not exceed forty years.

(3) Where any contributions are returned under this article they shall be returned without interest.

(4) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the officer in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall, subject to article 280, recoup such sum to the local authority.

(5) Where a body, service under which is capable of being reckoned under this Scheme, returns contributions made under this article and the amount returned includes a sum for contributions held by any local authority, that local authority shall, subject to article 280, recoup such sum to the body.

190 Repayment of contributions.

190. (1) Where contributions are returned by a local authority to a person under article 189, and

(a) this Chapter subsequently applies to him or her, or

he or she shall be entitled to repay such contributions to the local authority together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and if he or she does repay the said amount and any other body recouped any part of it, the local authority shall, subject to article 198, make the appropriate repayment to the other body.

(2) The provisions of article 82(5) shall apply to contributions repaid under this article.

191 Former members becoming contributing members.

191. (1) Where a former member becomes a contributing member within the meaning of this Chapter, any prospective entitlement to spouse's pension or children's pension under this Chapter in respect of his or her previous membership or under Chapter 1, 2, 3, 4 or 6 of this Part shall be disregarded.

(2) Where this Chapter or Chapter 1, 2 or 6 of this Part had at any time previously applied to a person who becomes a contributing member within the meaning of this Chapter, and such person had paid periodic contributions under any of the said Chapters, 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 192(10) where,

(a) no return of contributions is, or was, made, or

(b) such contributions, having been returned, are repaid in accordance with article 190.

(3) Where a person to whom sub-article (1) applies became a former member by retiring on pension the contribution payable under article 192(2) at the termination of his or her final period of contributing membership shall be reduced by the amount of the contribution paid under that article or under article 128(2), 148(2) or 215(2) when he or she became a former member, no return of that contribution having been made.

192 Non-periodic contributions.

192. (1) Subject to article 201, where a member was married at any time during the period during which this Part applied to him or her and he or she ceases to be a contributing member and such cesser is due to—

(a) death, or

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

(2) A contribution under this article shall be equal to—

(a) as respects a member other than a registered (temporary appointment before 6 April 1995) officer, one per cent. of his or her pensionable remuneration multiplied by the number of relevant years, and

(b) as respects a registered (temporary appointment before 6 April 1995) officer, one per cent. of his or her net pensionable remuneration (Members' Personal Superannuation Provisions) multiplied by the number of relevant years,

subject to the proviso that where the contribution is being deducted by way of reduction in the amount of a member's lump sum, it shall be based on the pensionable remuneration, regard being had to article 84(7), by reference to which the lump sum is determined.

(3) Where the contribution is being deducted from a preserved lump sum or preserved death gratuity, the contribution will be calculated by reference to the pensionable remuneration, as increased under the Pensions (Increase) Act, 1964 (No. 10 of 1964), if appropriate, on which the preserved lump sum or preserved death gratuity was based.

(4) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her or to his or her spouse (but not the lump sum or death gratuity) falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 , and regulations thereunder, the local authority may adjust the amount of the contribution under this article to take account of the increase.

(5) At the discretion of the local authority and subject to conditions specified by the Minister, a member may elect to pay to such local authority over a period specified by the Minister, additional contributions equal in each case to the amount of the periodic contributions payable in respect of that period or, as respects a person who is sharing a wholetime office with one other officer under an approved job-sharing scheme, twice such amount, and in case one or more such additional contributions are made, this article shall apply to the person by whom the contribution or contributions is or are made subject to the following modification, namely, in calculating what is the number of relevant years that number shall be reduced by the said specified period for every contribution made by the person under this sub-article.

(b) The provisions of article 80(4) shall apply to contributions paid under sub-article (5).

(7) Service in excess of forty years shall be disregarded for the purpose of this article.

(8) Where a member to whom this article applies gave service otherwise than as a registered officer but which is capable of being reckoned under this Scheme, any portion of that service during which he or she paid periodic contributions under a scheme which is reciprocal generally with this Chapter may, provided those contributions were not returned to him or her, or, having been returned, are repaid by him or her, be excluded in determining the number of relevant years under this article.

(9) Any reduction effected under this article in the amount of any lump sum shall be left out of account for the purposes of article 75, and, accordingly, the question whether any and, if so, what gratuity may be granted under the said article 75 shall be determined as if no such reduction as aforesaid had been or had to be made.

(10) In this article "the number of relevant years" means—

(a) in the case of a member who, being then married, ceases to be a contributing member,

(i) where such cesser is caused otherwise than by death or retirement because of permanent infirmity of mind or body, the number of years of service which he or she then had,

(ii) where such cesser is due to death or retirement because of permanent infirmity of mind or body, the number of years of service which he or she would have had if he or she had served to age 65,

reduced in each case by the number of years, if any, for which periodic contributions have been paid by him or her and are not returnable;

(b) in the case of a member who, being then unmarried, ceases to be a contributing member,

A equals his or her pensionable local service at the date of the termination of the said marriage,

B equals his or her pensionable local service at the date of cesser of office,

C equals the addition applicable to his or her service at the date of cesser of office pursuant to article 66(5),

(ii) in any other case — the number of years of pensionable local service which he or she had on the date of termination of his or her last marriage before such cesser,

reduced in each case by the number of years if any, for which periodic contributions have been paid by him or her and are not returnable.

193 Allocations under article 108 not to affect rights under this Chapter.

193. The fact that article 108 (which enables the partial allocation of pensions to wives and dependants) applies to a member shall not affect his or her rights under this Chapter and the pension payable under this Chapter in respect of the service of a member shall be calculated as if any surrender under the said article 108 had not been made.

194 Provisions affecting article 109.

194. A spouse's or children's pension granted in respect of a person in respect of whom an allowance is payable under article 109 shall be taken into account for the purposes of determining the amount of the said allowance under article 109 and such allowance together with any spouse's or children's pension shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he or she received the injury.

195 Marriages of members whose early death is to be foreseen.

195. Where a member marries and—

(a) he or she dies within the year beginning on the date of the marriage, and

(b) there are no children born of the marriage, and

(c) the local authority is of the opinion that his or her death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or her or his or her spouse,

196 Giving of information.

196. (1) A member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to the member.

(4) A person having the care of a child of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to that child.

(5) Payment of pension under this Chapter shall be subject to the making by the spouse, or where a children's pension is not payable to the spouse, the person having the care of the children in question, of such declaration as the local authority consider necessary, and a person to whom any such payment may be made shall not be entitled to receive such payment if he or she fails to make any such declaration.

197 Pensions to be inalienable.

197. Every assignment of or charge on, and every agreement to assign or charge, a pension payable under this Chapter shall be void and on the bankruptcy of any person entitled to a pension the pension shall not pass to any trustee or other person acting on behalf of the creditors.

198 Application of certain provisions of Part VII.

198. In the application of Part VII to this Chapter any period reckoned for which contributions were paid under article 192 shall be regarded as having been served with the local authority to which such contributions were paid.

199 Non-application of certain provisions of Part II.

199. Notwithstanding the giving of notice by a person as provided for in article 28(9), the provisions of article 28(10) shall not apply to a person to whom this Chapter applies.

200 Application of Chapter 3 of Part II.

200. (a) Chapter 3 of Part II shall apply to a person who pursuant to article 183(3) elects to have this Chapter applied to him or her, notwithstanding the non-exercise by any such person of an option for the said Chapter 3 of Part II which he or she was entitled to exercise under article 85.

(b) Chapter 3 of Part II shall apply to an officer to whom such Chapter applies solely by virtue of paragraph (a) as if he or she had exercised the option referred to under article 85.

201 Application of this Chapter to certain officers referred to in article 183(2) and (3).

201. (1) The provisions of this Chapter, other than articles 188 and 192, shall apply in relation to a person referred to in article 183(2) or (3) who before the 31st day of December, 1985 died while serving as a pensionable officer or as a registered officer or ceased to hold office with the grant of a superannuation award, and in lieu of the contributions payable under the said articles 188 and 192, a contribution shall be payable under this article in such manner as may be determined by the Minister.

(2) For the purposes of sub-article (1) "superannuation award" shall mean—

(a) a lump sum and allowance under article 13 or 69, or a preserved pension and preserved lump sum under article 77,

(b) a marriage gratuity under article 20 or 76,

(d) a return of contributions under article 24(3) where the person had not less than five years' reckonable service.

(3) The application of this Chapter to a person shall be conditional on the repayment of the superannuation award referred to in paragraph (b), (c) or (d) of sub-article (2), as appropriate, to the local authority before the 1st day of January, 1986.

202 Application of this Chapter to officers who ceased to hold office before 1 September, 1984 and who are alive on that date.

202. (1) Subject to sub-article (2), and article 204, the provisions of this Chapter shall apply to a pensionable officer or a registered officer who ceased to hold office before the 1st day of September, 1984 with the grant of a superannuation award and who is alive on the said 1st day of September subject to the provisos that—

(a) on the said 1st day of September he or she was either married or widowed,

(b) (i) Chapter 1 of this Part applied to him or her, or

(ii) he declined in writing to have Chapter 1 of this Part applied to him or she failed to exercise the election referred to in article 119(5)(a) or 119(6)(a), whichever is appropriate, and

(c) an election in writing to have this Chapter applied to him or her is exercised by him or her or by his or her spouse or legal personal representative on or before the 31st day of December, 1985 or, in relation to a registered officer who was granted a preserved pension and preserved lump sum, at the time application is made for payment of the preserved pension and preserved lump sum or preserved death gratuity, as appropriate.

(2) (a) The provisions of articles 188 and 192 shall not apply in relation to a person referred to in sub-article (1) and in lieu thereof a contribution shall be payable under this article in such manner as may be determined by the Minister.

(b) The provisions of article 200 shall not apply in relation to a pensionable officer referred to in sub-article (1) and in case such a person was awarded or, regard being had to paragraph (f) of the definition of "the deceased's pension" in article 182, would have been awarded a pension based on sixtieths of pensionable remuneration, then in applying this Chapter the amount of the deceased's pension shall be reduced by one-quarter.

(3) For the purposes of sub-article (1) "superannuation award" shall mean—

(a) subject to article 28(9), a lump sum and allowance under article 13 or 69, or a preserved pension and preserved lump sum under article 77, or

(b) a short service gratuity under article 17(2) where the officer ceased to hold office by reason of permanent infirmity of mind or body.

203 Application of this Chapter to spouses of officers who died before 1 September, 1984.

203. (1) Subject to sub-article (2) and article 204, the provisions of this Chapter shall apply in respect of a pensionable officer or a registered officer who died before the 1st day of September, 1984 subject to the provisos that—

(a) (i) he or she died while serving as a pensionable officer or a registered officer and he had declined in writing to have Chapter 1 of this Part applied to him or she had failed to exercise the election referred to in article 119(5)(a) or 119(6)(a), whichever is appropriate, or

(ii) he or she died after having ceased to hold office with the grant of a superannuation award and either—

(I) Chapter 1 of this Part had applied to him or her and he or she had married after the date he or she ceased to hold office, or

(II) he had declined in writing to have Chapter 1 of this Part applied to him or she had failed to exercise the election referred to in article 119(5)(a) or 119(6)(a), whichever is appropriate, and married either before or after the date he or she ceased to hold office, and

(b) an election in writing to have this Chapter applied to him or her is exercised by him or her or by his or her spouse or legal personal representative.

(3) For the purposes of sub-article (1)(a)(ii) "superannuation award" shall mean—

(a) subject to article 28(9), a lump sum and allowance under article 13 or 69, or a preserved pension and preserved lump sum under article 77, or

(b) a short service gratuity under article 17(2) where the officer ceased to hold office by reason of permanent infirmity of mind or body.

204 Application of this Chapter to spouses of female officers who ceased to hold office before 10 January, 1984.

204. (1) Subject to sub-article (2), the provisions of this Chapter shall apply in respect of a female pensionable officer or a female registered officer who, between the 23rd day of July, 1968 and the 9th day of January, 1984, either—

(a) died while serving as a female pensionable officer or a female registered officer, or

(b) ceased to hold office with the grant of a superannuation award and, as respects any such officer who is married and in receipt of an allowance on the 1st day of January, 1990, an election in writing to have this Chapter applied to her is exercised by her or her spouse or legal personal representative on or before the 30th day of June, 1990 or, in relation to a female registered officer who was granted a preserved pension and preserved lump sum, at the time application is made for payment of the preserved pension and preserved lump sum or preserved death gratuity, as appropriate.

(b) Where a female pensionable officer referred to in sub-article (1) was awarded or, regard being had to paragraph (f) of the definition of "the deceased's pension " in article 182, would have been awarded a pension based on sixtieths of pensionable remuneration, then in applying this Chapter the amount of the deceased's pension shall be reduced by one-quarter.

(3) For the purposes of sub-article (1) "superannuation award" shall mean—

(a) subject to article 28(9), a lump sum and allowance under article 13 or 69, or a preserved pension and preserved lump sum under article 77, or

(b) a short service gratuity under article 17(2) where the officer ceased to hold office by reason of permanent infirmity of mind or body.

CHAPTER 6 Provisions applicable to employees which were formerly contained in the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986.

205 Interpretation.

205. (1) In this Chapter—

"child", subject to sub-article (2)(b), means,

(a) a child of the deceased, a person lawfully adopted by the deceased or a step-child of the deceased, who is—

(i) under sixteen years of age, or

"children's pension" has the meaning assigned to it by article 207;

"contributing member" means a member who is serving as a registered employee of a local authority;

"contributory widow(er)'s pension" means the Contributory Widow's or Widower's Pension payable under the Social Welfare Acts;

"the deceased" has the meaning assigned to it by article 207;

"the deceased's pension", subject to sub-article (3), means,

(a) where, otherwise than on retirement because of permanent infirmity of mind or body, he or she was awarded a pension,

(i) in relation to a member who was not fully insured, the amount of such pension, and

(ii) in relation to a member who was fully insured—

(I) in the case of a person other than an established employee, the amount of such pension, and

(II) in the case of an established employee, the pension which would have been granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions),

(i) in relation to a member who was not fully insured, the service which he or she would have had if he or she served to age 65, and

(ii) in relation to a member who was fully insured—

(I) in the case of a person other than an established employee, the service which he or she would have had if he or she served to age 65, and

(II) in the case of an established employee, net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions) and the service which he or she would have had if he or she served to age 65,

(c) where he or she dies while serving as a pensionable servant or a registered employee of a local authority, the pension for which he or she would be eligible if paragraph (b) of this definition applied to him or her,

(d) where a preserved pension was in payment to the deceased,

(i) in relation to a member who was not fully insured, such pension, and

(ii) in relation to a member who was fully insured—

(I) in the case of a person other than an established employee, the amount of such pension, and

(II) in the case of an established employee, the preserved pension which would have been granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions),

(e) where, having resigned with entitlement to a preserved pension, the deceased dies before attaining sixty years of age or before applying for the preserved pension,

(ii) in relation to a member who was fully insured—

(I) in the case of a person other than an established employee, the preserved pension which would be granted to him or her if he or she had then reached his or her sixtieth birthday and had applied for the preserved pension, and

(II) in the case of an established employee, the preserved pension which would be granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions) and he or she had then reached his or her sixtieth birthday and had applied for the preserved pension,

(f) in relation to a pensionable servant referred to in articles 224, 225 and 226, where on retirement because of permanent infirmity of mind or body, having given at least five and less than ten years' reckonable service, he or she is awarded a short service gratuity, the pension which would have been granted to him or her if he or she then had the pensionable local service which he or she would have had if he or she had served to age 65,

"established employee" has the same meaning as is assigned to it in article 107(6)(b);

"former member" means a person who retired from a local authority with a prospective entitlement under this Chapter or under Chapter 1, 2, 3, 4 or 5 of this Part;

"member", subject to articles 224, 225 and 226, means a person to whom, pursuant to article 206, this Chapter applies;

"net pensionable remuneration (Members' Personal Superannuation Provisions)" means the amount by which pensionable remuneration exceeds twice the personal weekly rate of old age contributory pension on the last service day;

"net pensionable remuneration (Spouses' and Children's Pension Provisions) means the amount by which pensionable remuneration exceeds the personal weekly rate of old age contributory pension on the last service day;

"periodic contributions" has the meaning assigned to it by article 211(3);

"reckonable service" has the same meaning as "pensionable local service" save that any increased period of pensionable local service under article 90(2) or (3) shall be disregarded;

"Social Welfare Acts" means the Social Welfare Acts, 1993 to 1998, including any enactment which amends or extends any or all of those Acts and any regulation, warrant or order made thereunder;

"spouse's pension" has the meaning assigned to it by article 207;

(2) (a) Where, in relation to a person referred to in sub-paragraph (ii) or (iii) of paragraph (a) of the definition of "child" in sub-article (1), a break occurs in his or her full-time instruction or training, then, he or she shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Chapter.

(b) The following shall not be regarded as a child within the meaning of this Chapter namely:

(i) a person who was not wholly or mainly dependent on a member immediately prior to the member's death,

(ii) a person who is married or is cohabiting with another as man and wife, or

(3) (a) In determining "the deceased's pension" by reference to paragraph (b) or (f) of the definition of "the deceased's pension" account shall not be taken of any period of pensionable local service which an employee would have had from the date of his or her retirement if he or she had served to age 65 where any such period is reckoned under any other Scheme or Act for the provision of spouses' or children's pensions by a body service in which is capable of being reckoned under this Scheme.

(b) Contributions paid by an employee in respect of a period referred to in paragraph (a) shall be returned by the local authority to his or her legal personal representative.

(c) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 (No. 10 of 1964), and regulations thereunder, or would, were he or she alive, fall to be so increased from a particular date, such increase shall be taken into account for the purpose of determining the deceased's pension in accordance with the definition of "the deceased's pension" in sub-article (1) from such date or from the date of commencement of payment of spouse's pension or children's pension in respect of him or her under this Chapter, whichever is the later.

206 Members.

206. (1) Subject to sub-article (4), this Chapter applies to a person, other than a person referred to in article 107(1)(a)(ii), who became or becomes a registered employee on or after the 1st day of January, 1986, with effect from the date of becoming so registered.

(2) (a) Subject to sub-article (4)(b), this Chapter applies to a person who, having been a registered employee at any time between the 1st day of September, 1984 and the 31st day of December, 1985, elected in writing during that period to have this Chapter applied to him or her, with effect from the 1st day of September, 1984 or the date he or she became a registered employee, whichever is the later.

(b) Paragraph (a) shall apply, mutatis mutandis, to the spouse or legal personal representative of a person to whom that paragraph applies.

(3) (a) Subject to sub-article (4)(b) and to article 222, this Chapter applies to a person who, having been a pensionable servant at any time between the 1st day of September, 1984 and the 31st day of December, 1985, elected in writing during that period to have this Chapter applied to him or her, with effect from the 1st day of September, 1984.

(b) Paragraph (a) shall apply, mutatis mutandis, to the spouse or legal personal representative of a person to whom that paragraph applies.

(4) (a) Notwithstanding the provisions of sub-article (1), Chapter 2 of this Part will apply to any person referred to therein who is in the religious life and who is bound by a vow of celibacy subject to the proviso that should he or she leave the religious life (or cease to be so bound) but continue to be a registered employee, this Chapter will thereupon apply to him or her.

(b) Notwithstanding the provisions of sub-articles (2) and (3), an election in writing referred to therein will not apply to any person who is in the religious life and who is bound by a vow of celibacy subject to the proviso that should he or she leave the religious life (or cease to be so bound) but continue to be a pensionable servant or a registered employee, this Chapter and, in relation to a pensionable servant, Chapter 3 of Part II will thereupon apply to him or her.

(5) This Chapter shall cease to apply to a person who ceases to be a registered employee.

207 Power to grant spouses' and children's pensions.

207. (1) Subject to sub-article (2) and to articles 224, 225 and 226, a local authority shall, on the death of a contributing or former member (in this Chapter referred to as "the deceased") to whom or in respect of whom a pension, death gratuity, preserved pension or preserved death gratuity has been, or is, awarded, grant in respect of him or her—

(a) where he or she leaves a spouse, a pension to that spouse (hereafter in this Chapter referred to as a "spouse's pension"), and

(b) where he or she leaves a child or children, a pension for such child or children (in this Chapter referred to as a "children's pension").

(2) A spouse's or children's pension shall not be granted in respect of a person who died while he or she was a contributing member unless the local authority are satisfied that he or she would, regard being had to article 93(1)(b), have been granted a pension had he or she retired on the date he or she died and then had the pensionable local service which he or she would have had if he or she had served to age 65.

208 Spouses' pensions.

208. (1) A spouse's pension shall not be granted or paid under this Chapter—

(a) where the spouse was at the time of the death of the member or former member cohabiting (as man and wife) with a person other than the deceased, or

(b) in respect of any time after the said death when the spouse is remarried or is so cohabiting with any person.

(2) Notwithstanding sub-article (1), where—

(a) a pension under this Chapter is not granted or ceases under the said sub-article (1), and

(i) in case the marriage or cohabitation has come to an end, the date on which the marriage or cohabitation ended,

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

(b) A spouse shall not be eligible for a spouse's pension under this Chapter where the spouse is eligible for a more favourable spouse's pension under Chapter 1, 2, 3, 4 or 5 of this Part or under a spouses' and children's pension scheme reciprocal generally with this Chapter where service with the body in question is capable of being reckoned under this Scheme.

(4) Subject to sub-article (1), a spouse'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 spouse.

(5) (a) The rate of a spouse's pension shall be one-half of the rate of the deceased's pension and where the deceased's pension was reduced by virtue of articles 93(1)(b) and 96, of the deceased's pension as if it had not been so reduced.

(I) the rate of spouse's pension resulting from the calculation at sub-article (5)(a) together with the personal rate of contributory widow(er)'s pension, if any, payable to the spouse, and

(II) the rate of spouse's pension which would have resulted from the calculation at sub-article (5)(a) if the member had not been fully insured.

(ii) The supplementary pension shall be payable in respect of any period or periods during which the spouse—

(I) fails to qualify for contributory widow(er)'s pension where such failure is due to causes outside his or her own control, or

(II) qualifies for contributory widow(er)'s pension at less than the maximum personal rate due to causes outside his or her own control.

(a) in case he or she dies while a contributing member, to one-twelfth of the annual equivalent of his or her pensionable remuneration,

(b) in case he or she dies after being granted a pension—

(i) in relation to a member who was not an established employee, where the rate of pension payable to him or her on the date of his or her death is greater than the rate of spouse's pension otherwise payable under this Chapter, to one-twelfth of the said rate of pension,

(ii) in relation to a member who was an established employee, where the rate of pension payable to him or her on the date of his or her death, if it had been calculated on the basis of net pensionable remuneration (Spouses' and Children's Pension Provisions) instead of net pensionable remuneration (Members' Personal Superannuation Provisions), is greater than the rate of spouse's pension otherwise payable under this Scheme, to one twelfth of the said rate of pension,

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

209 Children's pensions, beneficiaries.

209. (1) A child shall not be eligible for a children's pension under this Chapter in respect of more than one member; where a child would, apart from this sub-article, be eligible for a children's pension in respect of two or more members, the child shall be treated under this Chapter in the way which will give the most favourable result for the child.

(2) A child shall not be eligible for a children's pension under this Chapter where he or she is eligible for a more favourable children's pension under Chapter 1, 2, 3, 4 or 5 of this Part.

210 Children's pensions, rate and mode of payment.

210. (1) A children's pension under this Chapter shall be paid to the relevant member's spouse where the eligible children are in the spouse's care, and in case any child in respect of whom the pension is payable is not in the spouse's care, the part of the pension attributable to that child shall be paid either to the child or to such other person as the relevant local authority may determine. Where children are in the care of several persons the children's pension shall be paid to those persons in such proportions as the local authority may determine.

(2) A children's pension paid to any person shall be so paid for the benefit of the children for whom it is granted.

(3) Subject to sub-article (6) and to article 207(2), a children's pension may be paid in relation to the period or periods subsequent to the date of death of the deceased (or, if later, the date of birth of the child) during which the person remains a child within the meaning of this Chapter.

(4) The rate of children's pension under this Chapter shall be,

(b) subject to sub-article (5), where the deceased's spouse is surviving, two-twelfths of the deceased's pension multiplied by the number of children not exceeding three.

(b) Where some but not all of the children of the deceased are at the time of, or at any time after, his or her death in the care of a person other than his or her spouse, the rate of that portion of the children's pension which is payable in respect of the children who are in the care of that person may be calculated by reference to the rate specified in sub-article (4)(a) provided that the amount of children's pension payable in respect of a deceased shall not exceed one-half of the rate of the deceased's pension.

(6) Notwithstanding the foregoing provisions of this article, where the deceased leaves a spouse and no spouse's pension is granted to him or her under this Chapter, or, if one is so granted and it ceases to be paid before the spouse's death, no children's pension shall be payable under this Chapter as respects any period comprised within the life-time of the spouse or within the time in respect of which no spouse's pension is payable, as may be appropriate, unless the local authority, subject to the direction of the Minister as respects any decision arising under this sub-article before the 6th day of September, 1993 decide that such a pension shall be so payable, and in case the local authority so decide, they may further decide that sub-article (5) shall apply as respects any such period.

211 Periodic contributions.

211. (1) (a) Subject to paragraph (b) and to article 223, a member, being a registered employee of a local authority, shall, with effect from the 1st day of September, 1984, or the date of becoming a member, if later, contribute to such local authority at the rate of one and one-half per cent. of

(i) his or her weekly rate of wages, and

(ii) the weekly value of his or her emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he or she had neither wages nor emoluments or in respect of which he or she was paid injury benefit or disablement benefit under Chapter 10 of Part II of the Social Welfare (Consolidation) Act, 1993 or any Act passed before that Act if the accident occurred (or as the case may be, the injury was sustained or the disease was contracted) on a day such as is referred to in paragraph (a) of the definition of "service day" contained in article 3 and if, in the case of a period in respect of which he or she was paid disablement benefit, he or she was, during it, incapable of work or unable, solely because of the said accident, injury or disease, to work in the manner referred to in the said paragraph (a).

(b) Notwithstanding the provisions of paragraph (a), a member who is fully insured, other than an established employee, shall contribute at the rate of one and one-half per cent. of the amount by which his or her weekly rate of wages and the weekly value of his or her emoluments, taken together, exceed—

(I) as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme — the personal weekly rate of old age contributory pension,

(II) in any other case — twice the personal weekly rate of old age contributory pension.

(2) The contributions referred to in sub-article (1) shall be paid at such times and in such manner as the relevant local authority may determine until he or she ceases to be a contributing member.

(3) Contributions payable under this article are in this Chapter referred to as "periodic contributions".

(4) Periodic contributions shall not be payable under this Chapter by a member for any period which does not constitute pensionable local service.

(5) The provisions of article 102(4) shall apply to contributions paid under this article as if they were contributions paid under the said article 102.

212 Return of contributions.

212. (1) Where a member,

(b) if he or she does so accept such a position or subsequent such positions, and either a spouse's and children's pension scheme reciprocal generally with this Chapter does not apply to him or her or where such a scheme does apply to him or her but he or she dies with less than the minimum service to qualify for benefit thereunder or he or she ceases to hold such a position in corresponding circumstances to those which applied to the cesser of his or her contributing membership with the local authority and does not accept any other position service in which is capable of being reckoned under this Scheme where a spouse's and children's pension scheme reciprocal generally with this Chapter applies to him or her,

then the local authority with which he or she was in employment before such cesser shall return to him or her, or to his or her legal personal representative, the aggregate amount of the contributions which he or she paid under articles 211 and 215(5) together with corresponding contributions, if any, which he or she paid in respect of service which is capable of being reckoned under this Scheme and which have not otherwise been returned.

(2) In any case other than a case mentioned in sub-article (1), the local authority shall return to a member on his or her ceasing to be a contributing member, or if his or her membership ceases due to death, to his or her legal personal representative, such part of his or her initial and immediately subsequent contributions as is necessary to secure that the period in respect of which contributions are paid by him or her, without being returned, does not exceed forty years.

(3) Where any contributions are returned under this article they shall be returned without interest.

(4) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the person in question in respect of service which is capable of being reckoned under this Scheme and held by any other body, that body shall, subject to article 280, recoup such sum to the local authority.

213 Repayment of contributions.

213. (1) Where contributions are returned by a local authority to a person under article 212, and

(a) this Chapter subsequently applies to him or her, or

he or she shall be entitled to repay such contributions to the local authority together with an additional sum calculated on a basis to be determined by the Minister in respect of compound interest, and if he or she does repay the said amount and any other body recouped any part of it, the local authority shall, subject to article 221, make the appropriate repayment to the other body.

(2) The provisions of article 104(5) shall apply to contributions repaid under this article.

214 Former members becoming contributing members.

214. (1) Where a former member becomes a contributing member within the meaning of this Chapter, any prospective entitlement to spouse's pension or children's pension under this Chapter in respect of his or her previous membership or under Chapter 1, 2, 3, 4 or 5 of this Part shall be disregarded.

(2) Where this Chapter or Chapter 1, 2 or 5 of this Part had at any time previously applied to a person who becomes a contributing member within the meaning of this Chapter, and such person had paid periodic contributions under any of the said Chapters, 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 215(10) where,

(a) no return of contributions is, or was, made, or

(b) such contributions, having been returned, are repaid in accordance with article 213.

(3) Where a person to whom sub-article (1) applies became a former member by retiring on pension the contribution payable under article 215(2) at the termination of his or her final period of contributing membership shall be reduced by the amount of the contribution paid under that article or under article 128(2), 148(2) or 192(2) when he or she became a former member, no return of that contribution having been made.

215 Non-periodic contributions.

215. (1) Subject to article 223, where a member was married at any time during the period during which this Part applied to him or her and he or she ceases to be a contributing member and such cesser is due to,

(a) death, or

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

(2) A contribution under this article shall—

(a) be equal to one per cent. of the member's pensionable remuneration multiplied by fifty-two multiplied by the number of relevant years, or

(b) in the case of a member who is fully insured, other than an established employee, the contribution shall be equal to one per cent. of his or her net pensionable remuneration, multiplied by fifty-two, in respect of so much of his or her relevant years as,

subject to the proviso that where the contribution is being deducted by way of reduction in the amount of a member's lump sum, it shall be based on the pensionable remuneration, regard being had to article 106(7), by reference to which the lump sum is determined.

(3) Where the contribution is being deducted from a preserved lump sum or preserved death gratuity, the contribution will be calculated by reference to the pensionable remuneration, as increased under the Pensions (Increase) Act, 1964 (No. 10 of 1964), if appropriate, on which the preserved lump sum or preserved death gratuity was based.

(4) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or her or to his or her spouse (but not the lump sum or death gratuity) falls to be increased otherwise than in accordance with the Pensions (Increase) Act, 1964 , and regulations thereunder, the local authority may adjust the amount of the contribution under this article to take account of the increase.

(5) (a) (i) At the discretion of the local authority and subject to conditions specified by the Minister, a member may elect to pay to such local authority over a period specified by the Minister, additional contributions equal in each case to the amount of the periodic contributions payable in respect of that period or, as respects a person who is sharing wholetime employment with one other employee under an approved job-sharing scheme, twice such amount, and in case one or more such additional contributions are made, this article shall apply to the person by whom the contribution or contributions is or are made subject to the following modification, namely, in calculating what is the number of relevant years that number shall be reduced by the said specified period for every contribution made by the person under this sub-article.

(b) The provisions of article 102(4) shall apply to contributions paid under sub-article (5).

(7) Service in excess of forty years shall be disregarded for the purpose of this article.

(10) In this article "the number of relevant years" means—

(a) in the case of a member who, being then married, ceases to be a contributing member,

(i) where such cesser is caused otherwise than by death or retirement because of permanent infirmity of mind or body, the number of years of pensionable local service which he or she then had,

(ii) where such cesser is due to death or retirement because of permanent infirmity of mind or body, the number of years of pensionable local service which he or she would have had if he or she had served to age 65, reduced in each case by the number of years, if any, for which periodic contributions have been paid by him or her and are not returnable;

(b) in the case of a member who being then unmarried, ceases to be a contributing member, the number of years of pensionable local service which he or she had on the date of termination of his or her last marriage before such cesser reduced by the number of years, if any, for which periodic contributions have been paid by him or her and are not returnable.

216 Allocations under article 108 not to affect rights under this Chapter.

216. The fact that article 108 (which enables the partial allocation of pensions to wives and dependants) applies to a member shall not affect his or her rights under this Chapter and the pension payable under this Chapter in respect of the service of a member shall be calculated as if any surrender under the said article 108 had not been made.

217 Provisions affecting article 109.

217. A spouse's or children's pension granted in respect of a person in respect of whom an allowance is payable under article 109 shall be taken into account for the purpose of determining the amount of the said allowance under article 109 and such allowance together with any spouse's or children's pension shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he or she received the injury.

218 Marriages of members whose early death is to be foreseen.

218. Where a member marries and—

(a) he or she dies within the year beginning on the date of the marriage, and

(b) there are no children born of the marriage, and

(c) the local authority is of the opinion that his or her death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or her or his or her spouse,

219 Giving of information.

219. (1) A member shall give to to the local authority such information as is necessary for the proper operation of this Chapter in relation to the member.

(3) The legal personal representative of a deceased member shall give to the local authority such information as Is necessary for the proper operation of this Chapter in relation to the spouse or any children of that member.

(4) A person having the care of a child of a deceased member shall give to the local authority such information as is necessary for the proper operation of this Chapter in relation to that child.

(5) Payment of pension under this Chapter shall be subject to the making by the spouse, or where a children's pension is not payable to the spouse, the person having the care of the children in question, of such declaration as the local authority consider necessary, and a person to whom any such payment may be made shall not be entitled to receive such payment if he or she falls to make any such declaration.

220 Pensions to be inalienable.

220. Every assignment of or charge on, and every agreement to assign or charge, a pension payable under this Chapter shall be void and on the bankruptcy of any person entitled to a pension the pension shall not pass to any trustee or other person acting on behalf of the creditors.

221 Application of certain provisions of Part VII.

221. In the application of Part VII to this Chapter any period reckoned for which contributions were paid under article 215 shall be regarded as having been served with the local authority to which such contributions were paid.

222 Application of Chapter 3 of Part II.

222. (a) Chapter 3 of Part II shall apply to a person who pursuant to article 206(3) elects to have this Chapter applied to him or her, notwithstanding the non-exercise by any such person of an option for the said Chapter 3 of Part II which he or she was entitled to exercise pursuant to article 107.

(b) Chapter 3 of Part II shall apply to a person to whom such Chapter applies solely by virtue of paragraph (a) as if he or she had exercised the option referred to under article 107.

223 Application of this Chapter to certain persons referred to in article 206(2) and (3).

223. (1) The provisions of this Chapter, other than articles 211 and 215, shall apply in relation to a person referred to in article 206(2) or (3) who before the 31st day of December, 1985 died while serving as a pensionable servant or as a registered employee or ceased to hold employment with the grant of a superannuation award, and in lieu of the contributions payable under the said articles 211 and 215 a contribution shall be payable under this article in such manner as may be determined by the Minister.

(2) For the purposes of sub-article (1) "superannuation award" shall mean—

(a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101,

(b) a marriage gratuity under article 41 or 100, (c) a short service gratuity under article 38(2), or

(d) a return of contributions under article 43(4) where the person had not less than five years' reckonable service.

224 Application of this Chapter to persons who ceased to hold their employment before 1 September, 1984 and who are alive on that date.

224. (1) Subject to sub-article (2) and article 226, the provisions of this Chapter shall apply to a pensionable servant or a registered employee who ceased to hold employment before the 1st day of September, 1984 with the grant of a superannuation award and who is alive on the said 1st day of September subject to the provisos that—

(a) on the said 1st day of September he or she was either married or widowed,

(b) (i) Chapter 2 of this Part applied to him or her, or

(ii) he or she failed to exercise the election referred to in article 139(3)(a), 139(5)(a) or 139(6)(a), whichever is appropriate, and

(c) an election in writing to have this Chapter applied to him or her is exercised by him or her or by his or her spouse or legal personal representative on or before the 31st day of December, 1985 or, in relation to a registered employee who was granted a preserved pension and preserved lump sum, at the time application is made for payment of the preserved pension and preserved lump sum or preserved death gratuity, as appropriate.

(2) (a) The provisions of articles 211 and 215 shall not apply in relation to a person referred to in sub-article (1) and in lieu thereof a contribution shall be payable under this article in such manner as may be determined by the Minister.

(b) The provisions of article 222 shall not apply in relation to a pensionable servant referred to in sub-article (1) and in applying this Chapter the amount of the deceased's pension shall be reduced by one-quarter.

(3) For the purposes of sub-article (1) "superannuation award" shall mean—

(a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101, or

(b) a short service gratuity under article 38(2).

225 Application of this Chapter to spouses of persons who died before 1 September, 1984.

225. (1) Subject to sub-article (2) and article 226, the provisions of this Chapter shall apply in respect of a pensionable servant or a registered employee who died before the 1st day of September, 1984 subject to the provisos that—

(a) (i) he or she died while serving as a pensionable servant or a registered employee and had failed to exercise the election referred to in article 139(3)(a), 139(5)(a) or 139(6)(a), whichever is appropriate, or

(ii) he or she died after having ceased to hold employment with the grant of a superannuation award and either—

(I) Chapter 2 of this Part had applied to him or her and he or she had married after the date he or she ceased to hold employment, or

(II) had failed to exercise the election referred to in article 139(3)(a), 139(5)(a) or 139(6)(a), whichever is appropriate, and married either before or after the date he or she ceased to hold employment, and

(b) an election in writing to have this Chapter applied to him or her is exercised by his or her spouse or legal personal representative.

(3) For the purposes of sub-article (1)(a)(ii) "superannuation award" shall mean—

(a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101, or

(b) a short service gratuity under article 38(2).

226 Application of this Chapter to spouses of female servants and employees who ceased to hold them employment before 10 January, 1984.

226. (1) Subject to sub-article (2), the provisions of this Chapter shall apply in respect of a female pensionable servant or a female registered employee who, between the 27th day of May, 1977 and the 9th day of January, 1984, either—

(a) died while serving as a female pensionable servant or a female registered employee, or

(b) ceased to hold employment with the grant of a superannuation award and, as respects any such servant or employee who is married and in receipt of an allowance on the 1st day of January, 1990, an election in writing to have this Chapter applied to her is exercised by her or her spouse or legal personal representative on or before the 30th day of June, 1990 or, in relation to a female registered employee who was granted a preserved pension and preserved lump sum, at the time application is made for payment of the preserved pension and preserved lump sum or preserved death gratuity, as appropriate.

(b) In applying this Chapter in respect of a female pensionable servant referred to in sub-article (1) the amount of the deceased's pension shall be reduced by one-quarter.

(3) For the purposes of sub-article (1) "superannuation award" shall mean—

(a) an allowance under article 35, a lump sum and allowance under article 93, or a preserved pension and preserved lump sum under article 101, or

(b) a short service gratuity under article 38(2).

PART IV TRANSFER OF SERVICE PROVISIONS

227 Interpretation.

227. In this Part—

"the Act of 1923" means the Defence Forces (Temporary Provisions) Act, 1923 (No. 30 of 1923);

"controlling authority" means,

(a) in case an authority other than the organisation concerned administers the superannuation provisions applying to persons employed in a pensionable capacity in the organisation, the authority administering those provisions, and

(b) in any other case, the Minister of the Government or other authority controlling the organisation;

" the Army Nursing Service" means the nursing service established under the Act of 1923 or the Defence Act, 1954 (No. 18 of 1954);

"the Defence Forces" means the forces established under Part I and Part III of the Act of 1923 or the Defence Forces within the meaning of the Defence Act, 1954 (No. 18 of 1954) but does not include the Army Nursing Service;

"the relevant local authority" means,

(a) in case the period of service in respect of which the gratuity or contributions under article 228(c)(ii) or 229(4) are being paid is a period of service which is being reckoned by a person under article 229 by virtue of article 231(2) — the local authority which is paying the allowance, and

(b) in any other case— the local authority under which the person holds office or employment at the time of payment of the said gratuity or contributions.

228 Limitations on the reckoning of service under this Part.

228. A provision of this Part entitling a person to reckon as service any any period shall be subject to the overriding qualification that he or she shall not be entitled so to reckon a particular period more than one nor shall he or she be entitled to reckon any of the following:

(b) (i) any period in respect of which he or she has already received a lump sum or pension or a preserved lump sum or preserved pension under any scheme or Act relating to superannuation,

(ii) any period in respect of which he or she is entitled to receive a lump sum or pension or a preserved lump sum or preserved pension under the relevant superannuation provisions referred to in article 229(1), unless he or she applies in writing to the appropriate authority of the school or body concerned to waive such benefits and the appropriate authority for such school or body agree to such request,

(c) any period in respect of which he or she has already received a gratuity or a return of contributions under any scheme or Act relating to superannuation, (not being a gratuity paid under Defence Force Regulations 4/1945) unless,

(i) having been entitled to repay such gratuity or contributions, he or she has done so, or

(ii) such gratuity or contributions are paid by him or her or on his or her behalf in accordance with paragraphs (b) and (c) of article 229(4) to the relevant local authority together with, where appropriate—

(I) in relation to service in the Defence Forces and in the Army Nursing Service, an additional amount in respect of interest calculated on a basis determined by the Minister, and

(II) in any other case, an additional amount equal to the amount he or she would have been required to make to the particular school or body if he or she had become employed in a pensionable capacity in such school or body,

(d) any period before a date on which he or she was removed or discharged from his or her position for misconduct or unfitness other than in a case where he or she is subsequently appointed to or employed in a position service in which is capable of being reckoned under this Scheme and the controlling authority of the school or body under which he or she had the service prior to the removal or discharge is satisfied that such service should reckon,

(e) any period of service in a position which he or she opted not to reckon unless the final date for such option occurred after the date he or she ceased to hold such position,

(f) any period which is precluded from being reckoned under article 230(1),

(g) any period before a date on which he or she gave service in a position which would be reckonable under articles 229 and 231 but for non-payment of a gratuity or contributions under paragraph (c)(ii) or under article 229(4).

229 Reckoning of service.

229. (1) Subject to the provisions of sub-articles (3) and (4) and of articles 230 and 231, a pensionable officer or pensionable servant or a registered officer or registered employee shall be entitled to reckon as service (to such extent as the Minister either generally or in any particular case may approve) for the purposes of Chapters 2 and 3 of Part II service under the relevant superannuation provisions of the following:

(a) a harbour authority,

(b) the civil service,

(d) the Defence Forces,

(e) the Army Nursing Service,

(f) The Secondary Teachers' Superannuation Schemes,

(g) The National School Teachers' Superannuation Schemes,

being service which he or she was entitled to reckon on the date he or she ceased to be employed as a teacher or to be employed by the relevant body and not being service which he or she is otherwise entitled to reckon under the said Chapter 2 or 3 of Part II.

(2) Service reckonable under sub-article (1) shall be deemed for the purposes of this Part to include service which was not reckonable for the purposes of the relevant superannuation provisions referred to in that sub-article by reason—

(a) that those superannuation provisions were not applied to the category of employees of the school or body to which the person belonged until after the date he or she ceased to be so employed,

(b) that he or she was employed in a temporary capacity in a position service in which would have become reckonable if he or she had become employed in a permanent capacity by the school or body, or

(c) that an option to reckon the service was not extended to such category until after the date he or she ceased to be so employed.

(3) Notwithstanding the provisions of sub-articles (1) and (2), a period of service with any of the following:

(a) a harbour authority,

(b) a body which is approved by the Minister for the purposes of articles 9(1)(f), 33(1)(f), 63(1)(f) and 88(1)(f),

shall not be reckonable under this Part by a pensionable officer or pensionable servant or by a registered officer or registered employee unless the controlling authority of the school or body has agreed with the Minister that such service should be reckonable and reciprocal arrangements are made for the reckoning of corresponding service with a local authority by the school or body.

(4) (a) The reckoning of a period of service referred to in sub-article (2) by a pensionable officer or pensionable servant or by a registered officer or registered employee shall be conditional on the payment by him or her or on his or her behalf to the relevant local authority of an amount equal to the contributions, including interest (if any), which he or she would have been required to make to the superannuation fund or body if he or she had become employed in a pensionable capacity in such school or body.

(b) A payment to a local authority under paragraph (a) which is not inclusive of interest shall be paid not later than the 22nd day of November, 1985, or within twelve months of the person becoming entitled under this Part to reckon such service, whichever is the later, or where the local authority think fit within such longer period as they consider reasonable in the circumstances of the particular case.

(c) A payment to a local authority under paragraph (a) or under article 228(c)(ii) shall be paid in respect of the whole of the period in respect of which such payment may be made.

230 Uniform accrual.

230. (1) Subject to sub-article (2), where a pensionable officer or pensionable servant or a registered officer or registered employee to whom the provisions of article 10(2) or 34(2) or 65(2) or 90(2) apply becomes entitled to reckon a period of service under article 229 which ended on or after the 1st day of January, 1986, such period shall either—

(a) be reduced by one-quarter, or

(b) be reckoned at its actual length, the provisions of article 10(2) or 34(2) or 65(2) or 90(2) being disregarded in respect of such service,

whichever is the more favourable to him or her.

(2) The provisions of sub-article (1) shall not apply in the case of a pensionable officer or pensionable servant or a registered officer or registered employee to whom the provisions of article 10(2) or 34(2) or 65(2) or 90(2) apply where the service becoming reckonable under this Part is service in respect of which he or she was eligible for enhanced credit under a provision which corresponds to the provisions of the said article 10(2) or 34(2) or 65(2) or 90(2) and which ended on or after the 1st day of January, 1986.

(3) Where a pensionable officer or pensionable servant or a registered officer or registered employee to whom the provisions of article 10(2) or 34(2) or 65(2) or 90(2) do not apply becomes entitled to reckon a period of service under this Part for which service he or she was eligible for enhanced credit under a provision which corresponds to the provisions of the said article 10(2) or 34(2) or 65(2) or 90(2) and which ended on or after the 1st day of January, 1986, such service shall be increased by one-third.

231 Application of article 229.

231. (1) The provisions of article 229 shall apply—

(a) in relation to the reckoning of service in the Defence Forces and in the Army Nursing Service, with effect from the 1st day of June, 1973,

(b) in relation to the reckoning of service in a school or body referred to in article 229(3), with effect from such date as may be agreed by the Minister and the controlling authority, and

(2) The provisions of sub-article (1) shall be applied by a local authority as respects a person, being a former pensionable officer or pensionable servant or a former registered officer or registered employee who ceased to hold office or employment before the appropriate operative date provided for in sub-article (1), for the purpose of determining, with effect from the said appropriate operative date, the amount of an allowance under articles 13 and 15, 35 and 36, 69 and 71 or 93 and 95, or a preserved pension under article 77 or 101 in payment on the said appropriate operative date, where this is of benefit to the person, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter—

(a) in the case of allowances granted to former pensionable servants under articles 35 and 36, and

(b) in the case of former pensionable officers to whom the provisions of article 28(10) apply and former registered officers to whom the provisions of article 85(4) apply.

232 Refunds in certain cases.

232. (1) The provisions of articles 279 and 280 shall apply in relation to service which is reckonable by a pensionable officer or pensionable servant or by a registered officer or registered employee pursuant to articles 229 and 231.

(2) For the purposes of sub-article (1), article 279 shall be deemed to be amended by the substitution of the following paragraph for paragraph (b) of sub-article (2):

"(b) in case that period of service has been reckoned under article 9(1)(g)(i) or 63(1)(g)(i) or, being service in a school to which the Secondary Teachers' Superannuation Schemes or the National School Teachers' Superannuation Schemes apply, under Part IV — the Secondary Teachers' Superannuation Fund or the Primary Teachers' Superannuation Fund (as may be appropriate),".

233 Management of payments received by local authorities under this Part.

233. (a) Where a local authority receives a payment under article 228(c)(ii) or 229(4) and the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority, the first-mentioned local authority shall transfer to the other local authority—

(i) in case the first-mentioned local authority are a vocational education committee — one half of the payment, in respect of the period beginning on the date of application of this Part and ending on the 31st day of December, 1989,

and

(ii) in any other case — the whole of the payment.

(b) Where a payment is made to a local authority by or on behalf of a person pursuant to article 228(c)(ii) or 229(4), or where a payment is transferred to a local authority under paragraph (a), the local authority shall transfer such payment to the body in respect of whose service such payment was made, unless an agreement under article 279(7) and 280 applies between the local authority and the body.

(c) Where a payment received by a local authority pursuant to article 228(c)(ii) or 229(4), or where a payment transferred to a local authority under paragraph (a), does not fall to be transferred under paragraph (b) to any other body, the service in respect of which the payment was made shall, for the purposes of this Scheme, be regarded as service with the said local authority which received the payment.

234 Transfers to and from specified employers.

234. (1) Where a pensionable officer or pensionable servant or a registered officer or registered employee ceases to hold office or employment for a cause other than misconduct or unfitness, on or after a date which is agreed by the Minister, and he or she subsequently becomes employed in a pensionable position with an employer (other than a school or body referred to in article 229(1)), in this article hereinafter referred to as "the specified employer", who is prepared to enter into reciprocal arrangements for the transfer of pension rights which the Minister, with the consent of the Minister for Finance, considers to be satisfactory, the local authority may grant an approved contribution to the specified employer concerned in respect of the pension rights of the person under the relevant superannuation provisions of the local authority.

(2) Where a person who has given service in a pensionable capacity with a specified employer, on or after a date which is agreed by the Minister, becomes a registered officer or registered employee, the local authority may accept an approved contribution from the specified employer in respect of the person's pension rights in relation to his or her employment with that employer and, to such extent as the local authority, with the consent of the Minister, determine, for the purpose of calculating the person's benefit under the superannuation provisions which relate to him or her, may reckon the pensionable service with the specified employer as service with the local authority for the purposes of this Scheme.

(3) (a) (i) Where an approved contribution is granted to a specified employer under sub-article (1) by a local authority, and the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority, such other local authority shall pay the approved contribution to the specified employer.

(ii) The provisions of article 277 shall apply in relation to the paying by a local authority of an approved contribution granted under this article by a vocational education committee as if it were a lump sum, allowance or gratuity which was granted under this Scheme by a vocational education committee and which was being paid by a local authority.

(b) Where a local authority accept an approved contribution from a specified employer under sub-article (2) and the case is one in which any lump sum, allowance or gratuity that might be granted by that local authority would be paid by another local authority, the first-mentioned local authority shall transfer to the other local authority—

(i) in case the first-mentioned local authority are a vocational education committee — one-half of the payment, in respect of the period beginning on the date of application of this Part and ending on the 31st day of December, 1989, and

(ii) in any other case — the whole of the payment.

(4) For the purposes of this article "approved contribution" means a contribution calculated in accordance with arrangements approved of by the Minister and the Minister for Finance.

235 Pensionable local service.

235. The pensionable local service of a pensionable officer or pensionable servant or of a registered officer or registered employee at any time, for the purposes of this Scheme, shall include any period of service which he or she becomes entitled to reckon under article 229, 231 or 234 save that such service shall not be taken into account for the purposes of increasing any period which may be added to an officer's service under article 11(5) or 66(5).

PART V PURCHASE OF NOTIONAL SERVICE PROVISIONS

CHAPTER 1 Purchase of Notional Service provisions applicable to persons opting to purchase service between 2 February, 1981 and 30 June, 1990.

236 Interpretation.

236. In this Chapter—

"actual pensionable service" means service as a registered officer or registered employee which is reckonable as service for the purposes of Chapter 3 of Part II, not being notional service purchased under this Part;

"the Local Government (Spouses and Childrens Contributory Pension) Scheme" means—

(a) in relation to an officer, the Scheme contained in Chapter 5 of Part III,

(b) in relation to an employee, the Scheme contained in Chapter 6 of Part III;

"the Local Government (Widows and Orphans Contributory Pension) Scheme" means—

(a) in relation to an officer, the Scheme contained in Chapter 1 of Part III, and

(b) in relation to an employee, the Scheme contained in Chapter 2 of Part III;

"notional service" means service purchased under this Chapter;

"pensionable local service" means pensionable local service for the purposes of Chapter 3 of Part II and Part IV;

"retained benefits" means superannuation benefits, other than benefits referred to in clause 4 of the First Schedule to this Chapter, accruing to or in respect of a person as a result of any employment at any time prior to the date on which he or she became a registered employee or a registered officer, and includes pensions, commutation payments, lump sums, gratuities (including marriage gratuities) and returns of contributions or any other like payment;

"salary" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the salary of a particular officer under article 83(2);

"single payment" means a payment under article 239(1)(b), article 243(1)(c) or article 243(2)(a);

"wages" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the wages of a particular employee under article 105(2).

237 Persons to whom this Chapter applies.

237. This Chapter applies to a person who is a registered officer or registered employee who is giving actual pensionable service between the 2nd day of February, 1981 and the 30th day of June, 1990, or is a person to whom article 243(2) applies, and who—

(a) (i) in case he or she has on or before the 2nd day of February, 1981 attained the minimum retiring age, had on such attainment not less than nine years' actual reckonable service, or

(ii) in case he or she has not on the 2nd day of February, 1981, attained the minimum retiring age, would, should he or she attain such retiring age having remained a registered officer or registered employee, have not less than nine years' actual reckonable service, and

(b) is not, in the opinion of the local authority, likely to retire before attaining the minimum retiring age, and

(c) is not debarred by clause 3 or 5 of the First Schedule to this Chapter by virtue of having received or being entitled to a retained benefit.

238 Limitations on the purchasing of notional service.

238. (1) Subject to the following sub-articles a person to whom this Chapter applies may, not later than the 30th day of June, 1990, opt to purchase notional service but notional service purchased under this Chapter may not exceed the number of years specified in column (2) of the Table contained in the First Schedule to this Chapter opposite the actual reckonable service which the person concerned would have if he or she continued to serve until the attainment of the minimum retiring age.

(2) A person shall not be entitled to exercise an option under this Chapter to purchase notional service where he or she is for the time being—

(a) suspended from duty (with or without pay), or

(b) on sick leave, and is under the age of sixty years, or

(d) a registered employee, by virtue of article 61(2)(b)(i).

(3) (a) Subject to paragraph (b), an option to purchase notional service by periodical contributions may be exercised by a registered officer or registered employee to whom this Chapter applies at any time during which he or she is giving actual pensionable service.

(b) An option to purchase notional service by periodical contributions shall not be exercisable if less than two years will elapse between the date of the next birthday of the person proposing to exercise the option and the date on which he or she will reach the minimum retiring age.

(4) (a) Subject to article 244 and to paragraph (b), only one option to purchase notional service under this article by a single payment may be made and such an option shall have been exercised—

(i) before the 2nd day of February, 1983, or

(ii) where the first day of actual pensionable service given is subsequent to the 2nd day of February, 1981, before the expiration of the period of two years beginning on the first day of such service,

(hereinafter in this sub-article referred to as the option period) provided that where a person who has not exercised such an option during the said option period had a period of special leave without pay or being a registered employee, was such a registered employee by virtue of article 61(2)(b)(i) for the whole or part of the option period, he or she may, on recommencement of actual pensionable service, exercise the option during a period beginning on such recommencement which is equal to the part of the option period for which he or she was on special leave without pay or for which he or she was a registered employee by virtue of article 61(2)(b)(i).

(b) An option under this sub-article may not be made by a person who has exercised an option under article 243(1)(c).

(5) Subject to article 243(2), an option to purchase notional service under this Chapter shall be exercised in writing while the officer or employee is giving actual pensionable service.

(6) Subject to sub-article (7), a person who exercises an option to purchase under this Chapter may not revoke the option unless he or she gives notice in writing to that effect before the single payment is made or the periodical contributions commence.

(7) Where a person is purchasing notional service under this Chapter by way of periodical contributions, he or she may, if he or she gives to the local authority not less than three months notice in writing, cease paying the contributions with effect from the date of his or her next birthday following the receipt by the local authority of the notice.

239 Methods of purchasing notional service.

239. (1) Subject to sub-article (4), notional service may be purchased under this Chapter by—

(a) payments periodically deducted from salary or wages (in this Chapter referred to as "periodical contributions"), or

(b) a single payment.

(2) Where a person opts under this Chapter to purchase notional service by way of periodical contributions, contributions will, subject to article 238(7), be payable by him or her from the date of his or her next birthday until the date he or she reaches the minimum retiring age and such contributions will be calculated in the manner specified in clause 1 of the Second Schedule to this Chapter and on the rate of salary or wages, as appropriate, applicable to him or her from time to time and at whichever of the rates shown in the Table contained in that clause is appropriate in the particular case.

(3) Where a person opts under this Chapter to purchase notional service by a single payment, the amount of the payment will be based on the annual rate of salary or on the weekly rate of wages multiplied by fifty-two, as appropriate, applicable at the date he or she gives notice under article 238(4) and will be calculated in the manner specified in clause 2 of the Second Schedule to this Chapter and at whichever of the rates specified in the Table contained in that clause is appropriate in the particular case. In addition to the foregoing such payment shall, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for Finance, under article 246, be made not later than six months after the date of the said notice and if the payment is not so made the option will be regarded as not having been exercised.

(4) (a) Subject to paragraph (b), where—

(i) a person opts under this Chapter to purchase notional service whether by a single payment or by periodical contributions, and

(ii) the person pays contributions calculated by reference to salary or wages only, and

(iii) the pensionable remuneration by reference to which his or her lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity is calculated includes, in addition to the salary or wages element, a sum in respect of emoluments or payments of a specified kind which are included as part of the salary or wages of the particular person under article 83(2) or 105(2),

an extra contribution will be payable by him or her in respect of such emoluments and such payments by way of a deduction from the lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity. The said extra contribution will be the equivalent of the contribution, additional to that so calculated, which would be payable if—

(I) at the date of retirement, resignation or death, he or she had exercised an option to purchase by a single payment a number of years of notional service equivalent to that as regards which the said option is exercised, and

(II) the rate of salary or wages by reference to which the contribution falls, by reason of the foregoing, to be calculated was equal to the amount of the said emoluments or payments.

(b) Notwithstanding clause 2(2) of the Second Schedule to this Chapter, for the purpose of calculating the extra contribution provided for in paragraph (a) in relation to a registered employee who is fully insured,

(i) where the wages element in his or her pensionable remuneration is equal to or exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on his or her last service day, the full rate specified in the Table contained in clause 2 of the Second Schedule to this Chapter shall be applied to the emoluments and payments referred to in subparagraph (a)(iii), and

(ii) where such wages element is less than twice the annual equivalent of such personal weekly rate of old age contributory pension, one-quarter of the rate specified in the Table contained in clause 2 of the Second Schedule to this Chapter shall be applied to the emoluments and payments referred to in subparagraph (a)(iii) and three-quarters of that rate shall be applied to the amount by which the said wages element together with the emoluments and payments exceeds twice the annual equivalent of the said personal weekly rate of old age contributory pension.

(5) Where an extra contribution under sub-article (4) falls to be made from a preserved lump sum or preserved death gratuity and the preserved lump sum or preserved death gratuity in question falls to be increased by reference to any pensions increases granted under regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964) during the period between the date the person making such contribution ceases to hold office or employment, as appropriate, and the date on which the preserved lump sum or preserved death gratuity becomes payable, the extra contribution shall be calculated by reference to the emoluments and payments element in the pensionable remuneration at date of cesser of office or employment, as increased by reference to the aforesaid pensions increases, and where the provisions of sub-article (4)(b) apply, by reference also to the pensionable remuneration as so increased and the personal weekly rate of old age contributory pension payable on the relevant last effective date of such pension increases.

(6) Where notional service of less than one year is purchased under this Chapter it shall be paid for by a single payment.

240 Crediting of purchased notional service.

240. (1) Where, before attaining the minimum retiring age, a registered officer or registered employee who has purchased notional service under this Chapter either ceases to hold office or employment as a registered officer or registered employee or has one or more periods during which he or she was not giving actual pensionable service or gives notice in writing under article 238(7), the extent of the notional service which he or she has purchased shall be—

(a) in case the notional service was purchased by means of a single payment — the full period of the notional service which he or she purchased, or

(b) in case he or she opted under this Chapter, other than under article 243(1)(b), to purchase notional service by way of periodical contributions — the period determined by the formula

/images/en.si.1998.0455.0008.jpg

where

A is the number of years of notional service which he or she opted to purchase,

B is the number of years over which he or she has made periodical contributions for notional service,

C is the total number of years over which he or she would have paid periodical contributions for notional service, if he or she had continued to hold office or employment as a registered officer or registered employee until he or she attained the minimum retiring age,

(c) in case he or she has opted under the said article 243(1)(b) and payments have been made in accordance with that article,

(i) as regards contributions calculated by reference to a period or periods beginning on a day which is later than the 1st day of February, 1981 — the period determined in accordance with the formula specified in paragraph (b), and

(ii) as regards contributions calculated by reference to a period or periods ending on a day which is earlier than the 2nd day of February, 1981 — the period which could have been purchased by way of an option under article 243(1)(c) had such an option been exercised on the date the amount in question became payable.

241 Reckoning of purchased notional service.

241. (1) Subject to sub-articles (2), (3), (4) and (5), notional service purchased under this Chapter shall be reckoned as service by a registered officer or registered employee for the purposes of Chapter 3 of Part II, subject to the limitations that it shall not be reckonable for the purposes of calculating—

(a) a marriage gratuity,

(b) a short service gratuity, unless the officer or employee has at least one year's actual reckonable service, or

(2) The pensionable local service of a registered officer or registered employee at any time for the purposes of Chapter 3 of Part II, shall include any period of notional service which he or she becomes entitled to reckon as service under sub-article (1) save that—

(a) the provisions of sub-article (2) or (3) of article 65 and sub-article (2) or (3) of article 90 shall not apply in respect of notional service,

(b) notional service shall not be taken into account for the purpose of determining any period which may be added to a registered officer's service under article 66, or for the purpose of determining any period which may be added to a registered employee's service under article 91, save that a period shall not be added under the said article 66 or 91 which would be such as to make the aggregate of the pensionable local service (including the notional service) and the added service greater than forty years.

(3) For the purpose of aggregating periods of notional service with other periods of service or added service, any days of notional service in addition to a year or a multiple of years shall be represented by N/365, where N is the number of such days.

(4) In any application of article 95 to a registered employee who is fully insured, the provisions of sub-article (2) of that article shall apply to notional service in the same way as they apply to the service specified in paragraphs (a) and (b) of sub-article (2) of that article.

(5) Where a registered employee who under this Chapter has purchased notional service qualifies for a supplementary weekly allowance under article 95(3), no account shall be taken of the notional service in determining the amount of the said supplementary weekly allowance.

(6) Where a registered officer or registered employee makes under this Chapter two or more purchases of notional service each such purchase shall be treated separately under this Chapter.

242 Return of contributions and revision of rate of periodical contributions.

242. (1) Where a registered officer or registered employee who has purchased notional service ceases to hold office or employment and does not qualify for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under this Scheme, or if he or she does so accept such a position or subsequent such positions and he or she ceases to hold that position without qualifying for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under this Scheme, the local authority shall return to him or her, or to his or her legal personal representative, the contributions which he or she has paid under this Chapter.

(2) Where a member of the Local Government (Widows and Orphans Contributory Pension) Scheme, while unmarried,

(a) dies in office or employment, or

(b) ceases to hold office or employment (other than where he or she accepts a position service in which is capable of being reckoned under this Scheme), having qualified for a pension or preserved pension,

the following provisions shall apply as regards the contributions which he or she has paid under this Chapter for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits (which contributions shall, for the purposes of this article, be calculated by subtracting from the contributions actually paid by the member in accordance with column (2) of whichever of the Tables in clauses 1 and 2 of the Second Schedule to this Chapter is appropriate in the particular case, the contributions which would have been payable in accordance with column (3) of the said Table had he or she not been a member of the Local Government (Widows and Orphans Contributory Pension) Scheme), namely:

(i) in case he or she has paid such contributions by way of periodical contributions—

(I) where he or she was not married at any time during the period beginning on the day on which he or she opted to pay the contributions and ending on his or her last day of actual reckonable service, the local authority shall return to him or her all the said contributions, and

(II) where he or she was married at any such time, the local authority shall return to him or her all the said contributions made by him or her since his or her marriage, or, as may be appropriate, his or her last marriage, ended;

(ii) in case he or she has paid such contributions by means of a single payment, the local authority shall return to him or her whichever of the following is the lesser, namely:

(I) the amount of the contributions, or

(II) an amount determined by the formula

/images/en.si.1998.0455.0009.jpg

where

A is the number of days in the period beginning on the day his or her marriage, or in case he or she has been married more than once, his or her last marriage, ended and ending on his or her last day of actual reckonable service, and

B is the number of days in the period beginning on the day on which he or she contributed by means of a single payment and ending on his or her last day of actual reckonable service, and

C is the amount of the contributions.

(3) Where a registered officer or registered employee who has purchased notional service ceases to hold office or employment and accepts a position service in which is capable of being reckoned under this Scheme and either 1

(a) a widows and orphans or spouses and childrens pension scheme reciprocal generally with the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme does not apply to him or her, or

(b) where such a scheme does apply to him or her, on ceasing to hold the position to which such scheme applies benefit would not in the event of his or her death be payable thereunder and he or she does not accept any other position service in which is capable of being reckoned under this Scheme,

the local authority shall return to him or her the contributions which he or she has paid under this Chapter for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits or Local Government (Spouses and Childrens Contributory Pension) Scheme benefits.

(4) Where a registered officer or a registered employee who is purchasing or has purchased notional service is appointed to an office as referred to in sub-article (5) or (8) of article 66 or becomes entitled to reckon a period of service under Chapter 3 of Part II or Part IV and has at that time purchased an amount of notional service which would, when added to the actual reckonable service he or she would have if he or she continued to serve in a wholetime capacity until the attainment of the age of sixty-five years together with any additional service appropriate under the said sub-article (5) or (8), make his or her service greater than forty years, the following provisions shall apply:

(a) where the notional service is being purchased by periodical contributions under article 239(1)(a), such contributions shall cease,

(b) where the notional service is being purchased under article 239(1)(a) or has been purchased under article 239(1)(b), any excess contributions paid shall be returned to him or her by the local authority who shall deem such excess to be emoluments of the office or employment in question and shall make the appropriate income tax deductions therefrom.

(5) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the officer or employee in question which is held by any other local authority, that local authority shall recoup such sum to the local authority.

(6) Where, subsequent to a registered officer or registered employee having opted to purchase notional service by periodical contributions, it appears that he or she would not qualify for a superannuation benefit in respect of all the notional service which he or she opted to purchase, a revised rate of periodical contributions shall be calculated based on his or her age next birthday on the date of the original option and the maximum amount of notional service which would be reckonable; contributions at the revised rate shall commence as soon as possible but excess contributions paid under the former option will be offset against contributions due under the revised option. The amount of the excess contributions under the former option shall be equal to the proportion A/B of all contributions paid to date under that option where B is the amount of notional service which he or she opted to purchase and A is the portion of such service in respect of which he or she would not qualify for a superannuation benefit.

243 Transitional provisions.

243. (1) (a) This sub-article applies to a person who was a registered officer or registered employee giving actual pensionable service on the 2nd day of February, 1981.

(b) A person to whom this sub-article applies may, not later than the 31st day of August, 1981, opt under this sub-article to purchase notional service by paying periodical contributions and, if he or she so opts, the terms of this Chapter shall apply to him or her subject to the following modifications, namely:

(i) for the purpose of calculating those periodical contributions clause 1 of the Second Schedule to this Chapter shall be construed and have effect in relation to him or her as if for "at exercise of option" in the heading to column (1) of the Table thereto there was substituted "on the 27th day of May, 1977, or on the date of becoming a registered officer or registered employee, where such date is later than the said 27th day of May", and

(ii) such periodical contributions will be calculated by reference to the rate of salary or wages, as appropriate, payable for the time being during the period beginning on his or her next birthday after the 27th day of May, 1977, or on the date of becoming a registered officer or registered employee where such date is later than the said 27th day of May, and ending on the day immediately preceding the day on which he or she attains the minimum retiring age, and

(iii) the amount payable in respect of contributions due in relation to the period prior to the 2nd day of February, 1981, will, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for Finance, under article 246, be payable on or before the 31st day of October, 1981.

(c) A person to whom this sub-article applies who has not exercised an option under article 238 to purchase notional service by a single payment, in addition to, or in substitution for, exercising an option under paragraph (b) of this sub-article, may opt once, and once only, to purchase under this sub-article notional service by paying a single payment and, if he or she so opts, the terms of this Chapter shall apply to him or her subject to the following modifications, namely:

(i) for the purpose of calculating that single payment clause 2 of the Second Schedule to this Chapter shall be construed and have effect in relation to him or her as if for "at exercise of option" in the heading to column (1) of the Table thereto there were substituted "on the 27th day of May, 1977, or on the date of becoming a registered officer or registered employee, if later than the said 27th day of May", and

(ii) such single payment will be based on his or her annual rate of salary or his or her weekly rate of wages multiplied by fifty-two at the 2nd day of February, 1981, and

(iii) such single payment will, unless a deferment is given in relation thereto by the Minister, with the consent of the Minister for Finance, under article 246, be payable on or before the 31st day of October, 1981.

(2) (a) A registered officer or registered employee who had actual pensionable service on or after the 27th day of May, 1977 and who ceased to hold office or employment with a pension and lump sum before the 2nd day of February, 1981, at or after the minimum retiring age and who was not, immediately prior to such cesser, suspended from duty, or being under the age of sixty years on such cesser, was not on sick leave, may, for the purpose of increasing such lump sum and pension, exercise under this Chapter a single payment option, provided the option is exercised not later than the 31st day of August, 1981, and the contribution is paid not later than the 31st day of October, 1981.

(b) The contribution referred to in paragraph (a) will be calculated by reference to the age of the person concerned on his or her next birthday after the 26th day of May, 1977 and by reference to the pensionable remuneration on which his or her lump sum was calculated.

(c) Article 241, other than sub-article (5) of that article, shall not apply in the case of a person referred to in paragraph (a) and, in lieu thereof, the following provisions shall apply:

(i) the lump sum shall be increased as determined by the formula /images/en.si.1998.0455.0010.jpg

where,

A is the number of years of service by reference to which his or her lump sum was calculated,

B is the number of years of notional service purchased, or 40-A, whichever is the lesser, and

C is the amount of his or her lump sum;

(ii) the pension in payment to him or her on the date on which he or she pays the contribution under paragraph (a) shall—

(I) in case he or she is a person other than a registered employee who is fully insured, be increased with effect from that date by a percentage determined by the formula

/images/en.si.1998.0455.0011.jpg

where A and B have the meaning assigned to them, respectively, in subparagraph (i), provided that the pension as increased by this subparagraph shall not exceed one-half of the person's pensionable remuneration as subsequently increased in accordance with regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964), and

(II) in case he or she is a registered employee who is fully insured, be increased with effect from that date by redetermining his or her pension at the date of cesser of employment by reference to the aggregate of the notional service purchased under this sub-article and the service on which his or her pension was already determined (subject to a maximum service of forty years), and where any increases were applicable to his or her pension under regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964) in the period between cesser of employment and that date such increases shall be applied to his or her pension as so redetermined.

244 Postponement of date on which contributions are payable.

244. (1) Until such time as it may be determined by a local authority whether a particular period of service with a body which is either approved by the Minister for the purposes of article 9(1)(f)7, 33(1)(f), 63(1)(f) or 88(1)(f), or which has applied for such approval, may or may not be reckoned by a registered officer or registered employee under Chapter 3 of Part II or Part IV, the officer or employee concerned may exercise an option to purchase notional service in respect of that service and the Minister may postpone the date on which, subject to sub-article (2), contributions relating to such service are to become payable.

(2) Where a determination is made by a local authority under sub-article (1), any contributions referred to in that sub-article and calculated by reference to the period beginning on the date on which the contributions would have become payable had the determination not been made and ending on the date of the determination shall be paid within the period of three months beginning on the date of notification of the determination by the local authority to the officer or employee.

245 Purchase of notional service by organisations.

245. (1) (a) Where, between the 2nd day of February, 1981 and the 30th day of June, 1990, a registered officer or registered employee is allowed special leave without pay or an extension of special leave without pay in order to take up or retain employment in an organisation, not being an organisation service in which is capable of being reckoned as service for the purposes of Chapter 3 of Part II, and that organisation agrees to purchase, either directly or in conjunction with another organisation, notional service by a single payment under article 239 for the officer or employee in respect of some or all of the period of special leave, then such purchase may be agreed to by the local authority and in case such a purchase is made the terms of this Chapter shall apply as if the person concerned had himself or herself made the single payment under this Chapter.

(b) Notwithstanding article 238(2)(b), the purchase of notional service under paragraph (a) will not be barred by reason of sick leave in cases where the organisation has, before the special leave commences, given a commitment to purchase notional service in respect of the relevant period of the special leave.

(2) The provisions of sub-article (1) shall also apply as respects a pensionable officer or pensionable servant save that for this purpose any references to the provisions of Chapter 3 of Part II in this Chapter shall be construed mutatis mutandis as if they were references to the corresponding provisions of Chapter 2 of Part II.

246 Deferments.

246. A deferment by the Minister, with the consent of the Minister for Finance, of the period within which a payment for notional service may be made under article 239(1)(6) or article 243 shall not exceed six months.

247 Financial provisions.

247. (1) The provisions of articles 80(4) and 102(4) shall apply to contributions for notional service paid under this Chapter as if they were contributions paid under the said article 80 or 102.

(2) In any application of the provisions of articles 279 and 280 in relation to a registered officer or registered employee, notional service purchased under this Chapter shall be deemed to have been served with the local authority to whom under article 239 the periodical contributions were paid or a single payment was made. In the case of periodical contributions where some but not all were paid to a particular local authority, the notional service which shall be deemed to have been served with that local authority shall be determined by the same formula

/images/en.si.1998.0455.0012.jpg

as is referred to in article 240(1)(b) with A, B and C having the meaning assigned to them in the said article 240(1)(b).

FIRST SCHEDULE

1. For a person:

(a) whose actual reckonable service if he or she continued to serve until the attainment of the minimum retiring age would be at least nine years, and

(b) subject to clause 4 of this Schedule, who is not entitled to retained benefits from a previous pension scheme,

the maximum amount of notional service which may be purchased by him or her is to be determined by reference to the following Table:

TABLE

(1)	(2)
Actual Reckonable Service if he or she continued to serve until the attainment of the age of sixty-five years	Maximum notional service which may be purchased
20 years or more	Difference between 40 years and actual reckonable service by age sixty-five
19 years	17 years
18 years	15 years
17 years	13 years
16 years	11 years
15 years	9 years
14 years	7 years
13 years	5 years
12 years	4 years
11 years	3 years
10 years	2 years
9 years	1 year

Where the said actual reckonable service is less than twenty years and includes a number of days of service in excess of a multiple of completed years of service, a number of days, equivalent to the difference between the said reckonable service, including days of service, and the next multiple of completed years of service, may be added to the maximum period of notional service purchasable specified in column (2) of the above Table.

2. For a person who is a registered officer or registered employee, or a person in receipt of a pension by virtue of the fact that he or she was a registered officer or registered employee, and has reached or passed the minimum retiring age, the maximum notional service which can be purchased under this Scheme shall be the number of years specified in column (2) of the Table contained in clause 1 of this Schedule opposite the actual reckonable service which he or she had at the time he or she reached the minimum retiring age.

3. For a person who is entitled to retained benefits the maximum number of years of notional service which may be purchased is whichever of the following is the smaller:

(a) the maximum specified in clause 1 of this Schedule, or

(b) the number of years determined by the formula

40 — A — B

where

A is the number of years of actual reckonable service which the person would have if he or she serves to the minimum retiring age, and

B is the number of years of his or her pensionable service in the prior position to which the retained benefits relate,

adjusted where appropriate to take account, as the Minister shall to such extent, with the consent of the Minister for Finance, require, of the proportionate difference between the said retained benefits and the superannuation benefits accruing from a similar period of service as a registered officer or registered employee, as appropriate.

4. The following shall be deemed, for the purposes of this Chapter, not to be retained benefits:

(a) where the benefit consists only of a return of superannuation contributions which was either paid when the person concerned was under the age of forty-five years or was less than£2000 in amount; or

(b) where the benefit consists of a pension of not more than£52 a year or of a lump sum payment of less than£200.

5. Where the retained benefits are not in any of the categories described in clause 4 of this Schedule, the Minister may, with the consent of the Minister for Finance, decide whether purchase under this Schedule can be allowed and, if so, the number of notional years which may be so purchased.

SECOND SCHEDULE

1. (1) Subject to sub-clause (2) for a person whose minimum retiring age is sixty years, and who opts under this Chapter to purchase notional service by periodical contributions, the following Table shows the rate per cent. which is to be deducted from salary or wages for each year of notional service so purchased.

(2) In relation to a registered employee who is fully insured, one-quarter of the rate per cent. specified in the following Table shall be deducted from his or her weekly rate of wages and three-quarters of that rate per cent. shall be deducted from the amount by which his or her weekly rate of wages exceeds twice the personal weekly rate of old age contributory pension payable for the time being.

(1)	(2)		(3)
Age next birthday at exercise of option	Contribution for members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme		Contribution for non-members of the Local Government (Widows and Orphans/ Spouses and Childrens Contributory Pension) Scheme
	(a) Men	(b) Women	(a) Men	(b) Women
	%	%
20	.23	.29	.16	.21
21	.24	.30	.17	.22
22	.27	.31	.19	.23
23	.28	.32	.20	.24
24	.30	.33	.22	.26
25	.32	.35	.24	.28
26	.34	.37	.25	.30
27	.36	.39	.27	.32
28	.38	.41	.29	.34
29	.41	.43	.31	.36
30	.42	.45	.32	.38
31	.44	.47	.34	.40
32	.46	.50	.35	.43
33	.48	.53	.37	.46
34	.51	.56	.39	.49
35	.53	.61	.41	.53
36	.56	.65	.43	.57
37	.59	.69	.46	.61
38	.63	.73	.49	.65
39	.66	.76	.52	.68

40	.71	.81	.56	.73
41	.76	.85	.60	.77
42	.81	.91	.64	.83
43	.88	.97	.70	.89
44	.95	1.04	.76	.95

(1)	(2)		(3)
Age next birthday at exercise of option	Contribution for members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme		Contribution for non-members of the Local Government (Widows and Orphans/ Spouses and Childrens Contributory Pension) Scheme
	(a) Men	(b) Women	(a) Men	(b) Women
	%	%
45	1.03	1.13	.83	1.04
46	1.13	1.21	.92	1.12
47	1.25	1.31	1.02	1.22
48	1.36	1.43	1.12	1.34
49	1.50	1.58	1.24	1.49
50	1.69	1.75	1.41	1.66
51	1.89	1.96	1.58	1.87
52	2.14	2.22	1.80	2.12
53	2.50	2.54	2.11	2.44
54	2.97	3.05	2.52	2.95
55	3.55	3.63	3.03	3.53
56	4.61	4.60	3.95	4.49
57	6.03	6.36	5.20	6.25
58	9.39	9.11	8.14	9.00

2. (1) For a person whose minimum retiring age is sixty years and who opts under this Chapter to purchase notional service by a single payment, the following Table shows the rate of contribution for one year of notional service for each£100 of annual rate of salary or weekly rate of wages multiplied by 52, or where a purchase is made under article 243(2)(a), of the pensionable remuneration on which his or her lump sum was calculated.

(2) In relation to a registered employee who is fully insured, one-quarter of the rate of contribution specified in the following Table shall be applied to his or her weekly rate of wages multiplied by 52, or, where a purchase is made under article 243(2)(a), to the pensionable remuneration on which his or her lump sum was calculated and three-quarters of that rate shall be applied to the amount by which his or her weekly rate of wages multiplied by 52, or, where a purchase is made under article 243(2)(a), the amount by which the pensionable remuneration on which his or her lump sum was calculated exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on his or her last service day.

(1)	(2)		(3)
Age next birthday at exercise of option	Contribution for members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme		Contribution for non-members of the Local government (Widows and Orphans/ Spouses and Childrens Contributory Pension) Scheme
	(a) Men	(b) Women	(a) Men	(b) Women
	£	£	£	£
20	9.57	10.34	6.63	7.95
21	9.60	10.45	6.72	8.07
22	9.65	10.60	6.84	8.24
23	9.76	10.72	7.01	8.40
24	9.87	10.83	7.18	8.57
25	9.97	10.92	7.34	8.72
26	10.08	11.05	7.50	8.89
27	10.20	11.16	7.66	9.05
28	10.35	11.29	7.83	9.21
29	10.50	11.43	7.99	9.37
30	10.66	11.59	8.14	9.54
31	10.85	11.79	8.31	9.76
32	11 04	12.03	8.48	10.02
33	11.23	12.26	8.64	10.25
34	11.41	12.47	8.80	10.48
35	11.59	12.68	8.96	10.70
36	11.78	12.89	9.13	10.92
37	11.95	13.09	9.29	11.15
38	12.14	13.38	9.48	11.42
39	12.37	13.61	9.71	11.63
40	12.65	13.85	9.98	11.86
41	12.88	14.08	10.20	12.09
42	13.12	14.30	10.43	12.31
43	13.33	14.63	10.65	12.64
44	13.53	14.93	10.87	12.93
45	13.78	15.20	11.14	13.22
46	13.97	15.52	11.36	13.54
47	14.16	15.79	11.59	13.83
48	14.45	16.05	11.91	14.11
49	14.73	16.36	12.20	14.44
50	15.04	16.68	12.52	14.77
51	15.32	16.99	12.81	15.11
52	15.63	17.30	13.14	15.46
53	16.01	17.63	13.53	15.84
54	16.35	17.95	13.88	16.20
55	16.67	18.30	14.22	16.61
56	17.04	18.71	14.61	17.07
57	17.48	19.10	15.07	17.51
58	17.84	19.52	15.47	17.99
59	18.26	19.92	15.93	18.46
60	18.75	20.33	16.46	18.94
61	18.79	20.63	16.50	18.98
62	18.83	21.01	16.54	19.02
63	18.87	21.50	16.58	19.06
64	18.94	22.10	16.65	19.09
65 or over	19.04	22.55	16.75	19.20

3. For a person whose minimum retiring age is fifty-five years, the Tables to clauses 1 and 2 of this Schedule shall apply as if his or her age were increased by five years.

4. Where purchased notional service consists of a number of days which is less than a completed year, or such number of days in addition to a completed year or a multiple of completed years, the appropriate contribution will be calculated by the formula:

/images/en.si.1998.0455.0013.jpg

where

A is the appropriate contribution in respect of the completed year or years in question,

B is the number of days referred to above, and

C is the appropriate contribution for a completed year.

CHAPTER 2 Purchase of Notional Service provisions applicable to persons opting to purchase service on or after 1 July, 1990.

248 Interpretation.

248. In this Chapter—

"actual reckonable service" means service which is reckonable as service for the purposes of Chapter 3 of Part II and Part IV, excluding any enhancement of or addition to such service and excluding any notional service purchased under this Part or under any scheme or Act relating to superannuation and, in determining the actual reckonable service of a person referred to in article 249(c) for the purposes of the First Schedule to this Chapter, it shall mean the actual reckonable service which such person would have if such person continued to share a wholetime office or employment under an approved job-sharing scheme until the attainment of the age of sixty-five years;

"approved job-sharing scheme" has the meaning assigned to it in article 4;

"the Local Government (Spouses and Childrens Contributory Pension) Scheme" means—

(a) in relation to an officer, the Scheme contained in Chapter 5 of Part III, and

(b) in relation to an employee, the Scheme contained in Chapter 6 of Part III;

"the Local Government (Widows and Orphans Contributory Pension) Scheme" means—

(a) in relation to an officer, the Scheme contained in Chapter 1 of Part III, and

(b) in relation to an employee, the Scheme contained in Chapter 2 of Part III;

"notional service" means service purchased under this Chapter;

"pensionable local service" means pensionable local service for the purposes of Chapter 3 of Part II and Part IV;

"periodical contributions" means contributions payable under article 251(1)(a);

"retained benefits" means superannuation benefits, other than benefits referred to in clause 3 of the First Schedule to this Chapter, accruing to or in respect of a person as a result of any employment at any time prior to the date on which he or she became a registered employee or a registered officer, and includes pensions, commutation payments, lump sums, gratuities (including marriage gratuities) and returns of contributions or any other like payment;

"salary" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the salary of a particular officer under article 83(2); in relation to an officer who is sharing a wholetime office under an approved job-sharing scheme it shall mean such person's salary as increased by one hundred per cent;

"single payment" means a payment under article 251(1)(b);

"wages" has the meaning assigned to it in article 3, but does not include payments of a specified kind which are included as part of the wages of a particular employee under article 105(2); in relation to an employee who is sharing wholetime employment under an approved job-sharing scheme it shall mean such person's wages as increased by one hundred per cent.

249 Persons to whom this Chapter applies.

249. This Chapter applies to a person who is a registered officer or registered employee who is under the age of sixty-five years and is giving actual pensionable service on or after the 1st day of July, 1990, and who—

(a) would, should he or she attain the age of sixty-five years having remained a registered officer or registered employee, have not less not less than nine years' actual reckonable service,

(b) is not debarred by clause 2 of the First Schedule to this Chapter by virtue of having received or being entitled to a retained benefit, and

(c) in the case of a person who is sharing a wholetime office or employment under an approved job-sharing scheme and who, if he or she ceased to share the job-sharing office or employment and became employed in a wholetime capacity as a registered officer or a registered employee, would have forty or more years actual reckonable service on attaining the age of sixty-five years, either—

(i) has been so sharing such office or employment for at least five years, or

(ii) had attained the age of fifty years on the commencement of the sharing of the office or employment.

250 Limitations the purchasing of notional service and transitional provisions.

250. (1) Subject to the following sub-articles a person to whom this Chapter applies may, on or after the 1st day of July, 1990, opt to purchase notional service but notional service purchased under this Chapter may not exceed—

(a) the number of years specified in column (2) of the Table contained in the First Schedule to this Chapter opposite the actual reckonable service which the person concerned would have if he or she continued to serve until the attainment of the age of sixty-five years, and

(b) in the case of a person referred to in sub-article (4)(b), a period equal to the period of special leave without pay.

(2) A person shall not be entitled to exercise an option under this Chapter to purchase notional service where he or she is for the time being—

(a) suspended from duty (with or without pay), or

(b) on sick leave, or

(d) a registered employee by virtue of article 61(2)(b)(i).

(3) (a) Subject to paragraph (b), an option to purchase notional service by periodical contributions may be exercised by a registered officer or registered employee to whom this Chapter applies at any time during which he or she is giving actual pensionable service.

(4) An option to purchase notional service under this article by a single payment shall be exercised—

(a) before the expiration of the period of two years beginning on the first day of actual pensionable service of the person concerned, or

(b) before the expiration of the period of six months beginning on the date of the person's return to actual pensionable service following a period of special leave without pay, or

(c) on the date of cesser of office or employment of the person concerned provided he or she has ceased to hold office or employment on account of having attained the minimum retiring age therefor or by virtue of having become incapable of performing the relevant duties by reason of permanent infirmity of mind or body or, in relation to a registered officer, by virtue of the abolition of such officer's office, or during the period of two years ending on the date of such cesser.

(5) An option to purchase notional service under this Chapter shall be exercised in writing while the officer or employee is giving actual pensionable service.

(7) Where a person is purchasing notional service under this Chapter by way of periodical contributions, he or she may, if he or she gives to the local authority notice in writing, cease paying the contributions with effect from the date of his or her next birthday following the receipt by the local authority of the notice.

(8) (a) Notwithstanding the foregoing provisions of this article and the provisions of article 251, a registered officer or an established employee who is fully insured and who became such a registered officer or established employee on a date between the 6th day of April, 1995 and the 31st day of August, 1997, may, in addition to the other options provided for in this article, opt, on or before the 28th day of February, 1998,—

(i) to pay periodical contributions by reference to his or her age on his or her next birthday following such date and his or her rate of salary as and from the date of such next birthday,

(ii) to make a single payment by reference to his or her age on his or her next birthday following such date and his or her rate of salary on such date,

and, as respects an option under paragraph (a), the amount payable in respect of contributions due in relation to the period prior to the date of the option will be payable on or before the 31st day of August, 1999, and, as respects an option under paragraph (b), the payment will be made not later than six months following the date of the option, and, if the appropriate payment is not so made, the option will be regarded as not having been exercised.

(b) In this Chapter, "established employee" has the same meaning as is assigned to it in article 107(6)(b).

251 Methods of purchasing notional service.

251. (1) Subject to sub-article (4), notional service may be purchased under this Chapter by—

(a) payments periodically deducted from salary or wages (in this Chapter referred to as "periodical contributions"), or

(b) a single payment.

(2) Where a person opts under this Chapter to purchase notional service by way of periodical contributions, contributions will, subject to article 250(7) and (8), be payable by him or her from the date of his or her next birthday until the date he or she attains the age of sixty-five years and such contributions will be calculated in the manner specified in clause 1 of the Second Schedule to this Chapter and, regard being had to the definitions of "salary" and "wages" in article 248, on the rate of salary or wages, as appropriate, applicable to him or her from time to time and at whichever of the rates shown in the Tables contained in that clause is appropriate in the particular case.

(3) Subject to article 250(8), where a person opts under this Chapter to purchase notional service by a single payment, the amount of the payment will be based, regard being had to the definitions of "salary" and "wages" in article 248, on the annual rate of salary or on the weekly rate of wages multiplied by fifty-two, as appropriate, applicable at the date he or she gives notice under article 250(4) or, in any case referred to in article 250(4)(c) where the option is made on the date of cesser of office or employment, on his or her pensionable remuneration (pensionable remuneration multiplied by fifty-two in the case of an employee) on that date, and will be calculated in the manner specified in clause 2 of the Second Schedule to this Chapter and at whichever of the rates specified in the Tables contained in that clause is appropriate in the particular case. In addition to the foregoing such payment shall be made not later than six months after the date of the said notice or, in any case referred to in article 250(4)(c), not later than the date of cesser of office or employment, and if the payment is not so made the option will be regarded as not having been exercised.

(4) Where—

(a) a person opts under this Chapter to purchase notional service whether by a single payment or by periodical contributions, and

(b) the person pays contributions calculated by reference to salary or wages only, and

(c) the pensionable remuneration by reference to which his or her lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity is calculated includes, in addition to the salary or wages, element a sum in respect of emoluments or payments of a specified kind which are included as part of the salary or wages of the particular person under article 83(2) or 105(2),

(i) at the date of retirement, resignation or death, he or she had exercised an option to purchase by a single payment a number of years of notional service equivalent to that as regards which the said option is exercised, and

(ii) the rate of salary or wages by reference to which the contribution falls, by reason of the foregoing, to be calculated was equal to the amount of the said emoluments or payments.

(5) Where an extra contribution under sub-article (4) falls to be made from a preserved lump sum or preserved death gratuity and the preserved lump sum or preserved death gratuity in question falls to be increased by reference to any pensions increases granted under regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964) during the period between the date the person making such contribution ceases to hold office or employment, as appropriate, and the date on which the preserved lump sum or preserved death gratuity becomes payable, the extra contribution shall be calculated by reference to the emoluments and payments element in the pensionable remuneration at date of cesser of office or employment, as increased by reference to the aforesaid pensions increases, and, where appropriate, by reference also to the personal weekly rate of old age contributory pension payable on the relevant last effective date of such pension increases.

(6) Where notional service of less than one year is purchased under this Chapter it shall be paid for by a single payment.

252 Crediting of purchased notional service.

252. (1) Where, before attaining the age of sixty-five years, a registered officer or registered employee who has purchased notional service under this Chapter either ceases to hold office or employment as a registered officer or registered employee or has one or more periods during which he or she was not giving actual pensionable service or gives notice in writing under article 250(7), the extent of the notional service which he or she has purchased shall be—

(a) in case the notional service was purchased by means of a single payment — the full period of the notional service which he or she purchased, or

(b) in case he or she opted to purchase notional service by way of periodical contributions — the period determined by the formula

/images/en.si.1998.0455.0014.jpg

where

A is the number of years of notional service which he or she opted to purchase,

B is the number of years over which he or she has made periodical contributions for notional service,

(2) Where a registered officer or registered employee who has purchased service under this Chapter qualifies for superannuation benefit in respect of his or her actual reckonable service (other than a death gratuity or a benefit under the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme) which becomes payable before he or she attains the age of sixty-five years, the service so purchased, after the application of sub-article (1), shall be calculated in accordance with the Table contained in the Third Schedule to this Chapter.

253 Reckoning of purchased notional service.

253. (1) Subject to sub-articles (2), (3), (4) and (5), notional service purchased under this Chapter shall be reckoned as service by a registered officer or registered employee for the purposes of Chapter 3 of Part II, subject to the limitations that it shall not be reckonable for the purposes of calculating—

(a) a marriage gratuity,

(b) a short service gratuity, unless the officer or employee has at least one year's actual reckonable service, or

(a) the provisions of sub-article (2) or (3) of article 65 and sub-article (2) or (3) of article 90 shall not apply in respect of notional service,

(6) Where a registered officer or registered employee makes under this Chapter two or more purchases of notional service each such purchase shall be treated separately under this Chapter.

254 Return of contributions.

254. (1) Where a registered officer or registered employee who has purchased notional service ceases to hold his or her office or employment and does not qualify for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under this Scheme, or if he or she does so accept such a position or subsequent such positions and he or she ceases to hold that position without qualifying for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under this Scheme, the local authority shall return to him or her, or to his or her legal personal representative, the contributions which he or she has paid under this Chapter.

(2) Where a member of the Local Government (Widows and Orphans Contributory Pension) Scheme, while unmarried,

(a) dies in office or employment, or

the following provisions shall apply as regards the contributions which he or she has paid under this Chapter for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits (which contributions shall, for the purposes of this article, be calculated by subtracting from the contributions actually paid by the member, the contributions which would have been payable had he or she not been a member of the Local Government (Widows and Orphans Contributory Pension) Scheme), namely:

(i) in case he or she has paid such contributions by way of periodical contributions—

(ii) in case he or she has paid such contributions by means of a single payment, the local authority shall return to him or her whichever of the following is the lesser, namely:

(I) the amount of the contributions, or

(II) an amount determined by the formula

/images/en.si.1998.0455.0015.jpg

where

B is the number of days in the period beginning on the day on which he or she contributed by means of a single payment and ending on his or her last day of actual reckonable service, and

C is the amount of the contributions.

(4) Where a registered officer or a registered employee who is purchasing or has purchased notional service by virtue of article 249(c) ceases to share a wholetime office or employment and becomes employed in a wholetime capacity as a registered officer or a registered employee and has at that time purchased an amount of notional service which would, when added to the actual reckonable service he or she would have if he or she continued to serve in a wholetime capacity until the attainment of the age of sixty-five years, make his or her pensionable local service greater than forty years, the following provisions shall apply:

(a) where the notional service is being purchased by periodical contributions under article 251(1)(a), such contributions shall cease,

(b) where the notional service is being purchased under article 251(1)(a) or has been purchased under article 251(1)(b), any excess contributions paid shall be returned to him or her by the local authority who shall deem such excess to be emoluments of the office or employment in question and shall make the appropriate income tax deductions therefrom.

(5) Where a registered officer or a registered employee who is purchasing or has purchased notional service is appointed to an office as referred to in sub-article (5) or (8) of article 66 or becomes entitled to reckon a period of service under Chapter 3 of Part II or Part IV and has at that time purchased an amount of notional service which would, when added to the actual reckonable service he or she would have if he or she continued to serve in a wholetime capacity until the attainment of the age of sixty-five years together with any additional service appropriate under the said sub-article (5) or (8), make his or her service greater than forty years, the following provisions shall apply:

(a) where the notional service is being purchased by periodical contributions under article 251(1)(a), such contributions shall cease,

(6) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the officer or employee in question which is held by any other local authority, that local authority shall recoup such sum to the local authority.

255 Revision of rate of periodical contributions.

255. Where, subsequent to a registered officer or registered employee having opted to purchase notional service by periodical contributions, it appears that he or she would not qualify for a superannuation benefit in respect of all the notional service which he or she opted to purchase, a revised rate of periodical contributions shall be calculated based on his or her age next birthday on the date of the original option and the maximum amount of notional service which would be reckonable; contributions at the revised rate shall commence as soon as possible but excess contributions paid under the former option will be offset against contributions due under the revised option. The amount of the excess contributions under the former option shall be equal to the proportion A/B of all contributions paid to date under that option where B is the amount of notional service which he or she opted to purchase and A is the portion of such service in respect of which he or she would not qualify for a superannuation benefit.

256 Purchase of notional service by organisations.

256. (1) (a) (i) Where, on or after the 1st day of July, 1990, a registered officer or registered employee is allowed special leave without pay or an extension of special leave without pay in order to take up or retain employment in an organisation, not being an organisation service in which is capable of being reckoned as service for the purposes of Chapter 3 of Part II, and that organisation agrees to purchase, either directly or in conjunction with another organisation, notional service by a single payment under article 251 for the officer or employee in respect of some or all of the period of special leave, then such purchase may be agreed to by the local authority and in case such a purchase is made the terms of this Chapter shall apply as if the person concerned had himself or herself made the single payment under this Chapter.

(ii) Notwithstanding article 250(2)(b), the purchase of notional service under subparagraph (i) will not be barred by reason of sick leave in cases where the organisation has, before the special leave commences, given a commitment to purchase notional service in respect of the relevant period of the special leave.

(b) Where, on or after the 1st day of January, 1995, a registered officer or registered employee is allowed special leave without pay or an extension of special leave without pay in order to serve as a volunteer in a developing country under the Agency for Personal Service Overseas (in this paragraph referred to as "the Agency"), a period of notional service corresponding to such period of special leave without pay may be purchased by the Agency for the officer or employee and may be reckoned for the purposes of this Scheme provided—

(i) it is of not less than six months and not more than two years duration, and

(ii) the Agency makes such contributions, other than periodic contributions or a single payment as referred to in article 251, to the local authority as are specified by the Minister.

257 Financial provisions.

257. (1) The provisions of articles 80(4) and 102(4) shall apply to contributions for notional service paid under this Chapter as if they were contributions paid under the said article 80 or 102.

(2) In any application of the provisions of articles 279 and 280 in relation to a registered officer or registered employee, notional service purchased under this Chapter shall be deemed to have been served with the local authority to whom under article 251 the periodical contributions were paid or a single payment was made. In the case of periodical contributions where some but not all were paid to a particular local authority, the notional service which shall be deemed to have been served with that local authority shall be determined by the same formula

/images/en.si.1998.0455.0016.jpg

as is referred to in article 252(1)(b) with A, B and C having the meaning assigned to them in the said article 252(1)(b).

258 Revision of contribution rates and actuarial factors.

258. (1) Where, at any time, it appears to the Minister that the contribution rates set out in the Second Schedule to this Chapter or the actuarial factors set out in the Third Schedule to this Chapter do not meet the requirement that the provisions contained in this Chapter be self-financing he or she may, with the consent of the Minister for Finance, revise such rates or factors.

(2) The provisions of sub-article (1) shall not apply to a person who, before the effective date of any revision of contribution rates or actuarial factors, had opted to purchase notional service under this Scheme.

259 Reckoning periods of special leave without pay (career breaks).

259. Notwithstanding any other provision of this Chapter, a pensionable officer or registered officer who, on or after the 1st day of July, 1990, is granted special leave without pay to take or extend a career break may reckon as pensionable local service the period of such special leave without pay in accordance with such conditions as may be determined by the Minister.

FIRST SCHEDULE

1. For a person:

(a) whose actual reckonable service if he or she continued to serve until the attainment of the age of sixty-five years would be at least nine years, and

(b) subject to clause 3 of this Schedule, who is not entitled to retained benefits from a previous pension scheme,

the maximum amount of notional service which may be purchased by him or her is to be determined by reference to the following Table:

TABLE

(1)	(2)
Actual Reckonable Service if he or she continued to serve until the attainment of the age of sixty-five years	Maximum notional service which may be purchased
20 years or more	Difference between 40 years and actual reckonable service by age sixty-five
19 years	17 years
18 years	15 years
17 years	13 years
16 years	11 years
15 years	9 years
14 years	7 years
13 years	5 years
12 years	4 years
11 years	3 years
10 years	2 years
9 years	1 year

2. For a person who is entitled to retained benefits the maximum number of years of notional service which may be purchased is whichever of the following is the smaller:

(a) the maximum specified in clause 1 of this Schedule, or

(b) the number of years determined by the formula

40 — A — B

where

A is the number of years of actual reckonable service which the person would have if he or she serves to the age of sixty-five years, and

B is the number of years of his or her pensionable service in the prior position to which the retained benefits relate,

3. The following shall be deemed, for the purposes of this Chapter, not to be retained benefits:

(b) where the benefit consists of a pension of not more than£52 a year or of a lump sum payment of less than£200.

SECOND SCHEDULE

1. For a person who opts under this Chapter to purchase notional service by periodical contributions, the following Tables show the rate per cent, which is to be deducted from salary or wages for each year of notional service so purchased.

TABLE I

Purchase Scheme — Periodical Contributions

Officers and Employees who are not fully insured

Age next birthday at exercise of option	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme		Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
MALE	FEMALE	MALE	FEMALE
25	0.30	0.37	0.40	0.40
26	0.31	0.39	0.41	0.42
27	0.32	0.40	0.43	0.43
28	0.33	0.41	0.44	0.45
29	0.34	0.43	0.46	0.46
30	0.35	0.44	0.48	0.48
31	0.37	0.46	0.49	0.50
32	0.38	0.48	0.51	0.52
33	0.40	0.50	0.53	0.54
34	0.41	0.52	0.56	0.56
35	0.43	0.54	0.58	0.59
36	0.45	0.57	0.60	0.61
37	0.47	0.59	0.63	0.64
38	0.49	0.62	0.66	0.67
39	0.52	0.65	0.69	0.70
40	0.54	0.68	0.72	0.73
41	0.57	0.71	0.76	0.77
42	0.60	0.75	0.80	0.81
43	0.64	0.79	0.84	0.85
44	0.67	0.84	0.89	0.90
45	0.71	0.89	0.94	0.95
46	0.76	0.94	1.00	1.01
47	0.81	1.00	1.07	1.07
48	0.87	1.07	1.14	1.15
49	0.93	1.15	1.22	1.23
50	1.00	1.24	1.31	1.32
51	1.09	1.34	1.41	1.43

Age next birthday at exercise of option	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme		Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
MALE	FEMALE	MALE	FEMALE
52	1.19	1.46	1.54	1.55
53	1.30	1.59	1.68	1.70
54	1.44	1.75	1.84	1.87
55	1.60	1.95	2.04	2.07
56	1.80	2.19	2.28	2.32
57	2.06	2.49	2.59	2.64
58	2.38	2.87	2.98	3.04
59	2.82	3.39	3.50	3.58
60	3.43	4.11	4.22	4.33
61	4.36	5.19	5.32	5.47
62	5.90	7.00	7.14	7.36
63	8.99	10.63	10.79	11.15

TABLE IA

Purchase Scheme — Periodical Contributions

Employees who are fully insured

(A) Non-Members of the Local Government (Widows and Orphans/ Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages		% of full wages
MALE	FEMALE	MALE and FEMALE
25	.18	.24	.06
26	.19	.25	.06
27	.19	.26	.06
28	.20	.27	.06
29	.21	.28	.07
30	.22	.30	.07
31	.23	.31	.07
32	.24	.32	.08
33	.25	.34	.08
34	.26	.35	.08
35	.28	.37	.09
36	.29	.39	.09
37	.31	.41	.09
38	.32	.43	.10
39	.34	.45	.10
40	.36	.48	.11
41	.38	.51	.12
42	.40	.54	.12

Age next birthday at exercise of option	% of net wages		% of full wages
MALE	FEMALE	MALE and FEMALE
43	.43	.57	.13
44	.46	.61	.14
45	.49	.65	.15
46	.52	.69	.06
47	.56	.74	.17
48	.61	.80	.18
49	.66	.86	.19
50	.71	.93	.21
51	.78	1.01	.23
52	.86	1.11	.25
53	.94	1.22	.27
54	1.05	1.35	.30
55	1.18	1.51	.33
56	1.34	1.71	.37
57	1.54	1.95	.43
58	1.79	2.26	.49
59	2.14	2.68	.58
60	2.62	3.28	.71
61	3.35	4.17	.90
62	4.58	5.65	1.21
63	7.03	8.63	1.83

(B) Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages		% of full wages
MALE	FEMALE	MALE and FEMALE
25	.26	.27	.06
26	.27	.28	.06
27	.28	.29	.06
28	.29	.30	.06
29	.30	.31	.07
30	.31	.33	.07
31	.33	.34	.07
32	.34	.36	.08
33	.36	.37	.08
34	.38	.39	.08
35	.39	.41	.09
36	.41	.43	.09
37	.44	.45	.09
38	.46	.48	.10
39	.48	.50	.10
40	.51	.53	.11
41	.54	.56	.12
42	.57	.59	.12
43	.60	.63	.13

Age next birthday at exercise of option	% of net wages		% of full wages
MALE	FEMALE	MALE and FEMALE
44	.64	.67	.14
45	.68	.71	.15
46	.73	.76	.16
47	.78	.81	.17
48	.84	.84	.18
49	.91	.94	.19
50	.98	1.01	.21
51	1.06	1.10	.23
52	1.16	1.20	.25
53	1.28	1.32	.27
54	1.41	1.46	.30
55	1.57	1.63	.33
56	1.77	1.84	.37
57	2.02	2.10	.43
58	2.33	2.43	.49
59	2.76	2.88	.58
60	3.35	3.51	.71
61	4.24	4.45	.90
62	5.73	6.02	1.21
63	8.71	9.18	1.83

TABLE IB

Purchase Scheme — Periodical Contributions

Officers and Established Employees who are fully insured

Members of the Local Government (Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net salary		% of salary
Male	Female	Male	Female
	%	%	%	%
20	0.29	0.30	0.06	0.06
21	0.30	0.31	0.06	0.06
22	0.31	0.32	0.06	0.06
23	0.32	0.33	0.06	0.06
24	0.33	0.34	0.07	0.07
25	0.34	0.35	0.07	0.07
26	0.35	0.37	0.07	0.07
27	0.36	0.38	0.07	0.07
28	0.37	0.39	0.08	0.08
29	0.39	0.41	0.08	0.08
30	0.40	0.42	0.08	0.08

Age next birthday at exercise of option	% of net salary		% of salary
Male	Female	Male	Female
31	0.42	0.44	0.08	0.08
32	0.43	0.45	0.09	0.09
33	0.45	0.47	0.09	0.09
34	0.47	0.49	0.09	0.10
35	0.49	0.51	0.10	0.10
36	0.51	0.53	0.10	0.10
37	0.53	0.56	0.11	0.11
38	0.56	0.58	0.11	0.11
39	0.59	0.61	0.12	0.12
40	0.61	0.64	0.12	0.12
41	0.64	0.67	0.13	0.13
42	0.68	0.71	0.14	0.14
43	0.72	0.75	0.15	0.15
44	0.76	0.79	0.15	0.15
45	0.80	0.84	0.16	0.16
46	0.85	0.89	0.17	0.17
47	0.91	0.94	0.19	0.18
48	0.97	1.01	0.20	0.20
49	1.04	1.08	0.21	0.21
50	1.12	1.16	0.23	0.23
51	1.21	1.25	0.25	0.25
52	1.31	1.36	0.27	0.27
53	1.43	1.49	0.30	0.29
54	1.57	1.64	0.33	0.32
55	1.74	1.81	0.37	0.36
56	1.95	2.03	0.41	0.40
57	2.22	2.31	0.47	0.45
58	2.55	2.66	0.54	0.52
59	3.00	3.13	0.63	0.61
60	3.63	3.79	0.76	0.74
61	4.57	4.78	0.95	0.93
62	6.13	6.42	1.26	1.24
63	9.27	9.72	1.89	1.87

2. For a person who opts under this Chapter to purchase notional service by a single payment, the following Tables show the rate per cent. of annual rate of salary or weekly rate of wages multiplied by fifty-two, or where a purchase is made under article 250(4)(c) on the date of cesser of office or employment, of the pensionable remuneration on which his or her lump sum was calculated, which is to be paid for each year of notional service so purchased.

TABLE II

Purchase Scheme - Single Payment

Officers and Employees who are not fully insured

Age next birthday at exercise of option	Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme		Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme
MALE	FEMALE	MALE	FEMALE
25	8.59	10.94	11.63	11.88
26	8.72	11.10	11.78	12.04
27	8.85	11.27	11.95	12.22
28	8.99	11.44	12.11	12.40
29	9.13	11.61	12.28	12.58
30	9.27	11.78	12.46	12.76
31	9.40	11.96	12.63	12.95
32	9.55	12.14	12.81	13.14
33	9.69	12.32	12.99	13.33
34	9.84	12.51	13.18	13.53
35	9.99	12.70	13.37	13.73
36	10.15	12.89	13.55	13.93
37	10.30	13.09	13.75	14.13
38	10.46	13.29	13.94	14.34
39	10.62	13.49	14.14	14.55
40	10.79	13.70	14.34	14.76
41	10.96	13.91	14.54	14.98
42	11.13	14.13	14.75	15.20
43	11.31	14.35	14.95	15.42
44	11.49	14.57	15.17	15.65
45	11.68	14.80	15.38	15.89
46	11.87	15.04	15.60	16.12
47	12.07	15.28	15.84	16.37
48	12.27	15.52	16.04	16.61
49	12 49	15.77	16.27	16.87
50	12.71	16.04	16.51	17.12
51	12.94	16.31	16.74	17.39
52	13.18	16.58	16.99	17.65
53	13.43	16.87	17.24	17.95
54	13.70	17.16	17.50	18.24
55	13.99	17.46	17.77	18.54
56	14.30	17.78	18.05	18.85
57	14.63	18.11	18.35	19.18
58	14.98	18.45	18.66	19.51
59	15.36	18.81	19.00	19.86
60	15.76	19.19	19.35	20.22
61	16.20	19.58	19.73	20.61
62	16.67	20.00	20.14	21.02
63	17.17	20.44	20.58	21.45
64	17.72	20.91	21.06	21.90
65	18.36	21.53	21.46	22.58

TABLE IIA

Purchase Scheme - Single Payment

Employees who are fully insured

(A) Non-Members of the Local Government (Widows and Orphans/ Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages or net pensionable remuneration		% of full wages or pensionable remuneration
MALE	FEMALE	MALE	FEMALE
25	4.33	5.93	1.48	1.44
26	4.44	6.08	1.51	1.47
27	4.56	6.23	1.55	1.51
28	4.67	6.39	1.68	1.55
29	4.79	6.55	1.62	1.58
30	4.91	6.71	1.66	1.62
31	5.04	6 88	1.70	1.66
32	5.17	7.06	1.74	1.70
33	5.30	7.24	1.79	1.75
34	5.44	7.42	1.83	1.79
35	5.58	7.61	1.87	1.83
36	5.72	7.80	1.92	1.88
37	5.87	8.00	1.97	1.92
38	6.02	8.21	2.01	1.97
39	6.18	8.42	2.06	2.02
40	6.34	8.64	2.11	2.07
41	6.51	8.86	2.16	2.12
42	6.68	9.09	2.21	2.17
43	6.86	9.32	2.27	2.22
44	7.04	9.57	2.32	2.28
45	7.23	9.82	2.38	2.33
46	7.43	10.08	2.43	2.39
47	7.64	10.35	2.49	2.44
48	7.85	10.62	2.55	2.50
49	8.08	10.91	2.61	2.56
50	8.31	11.20	2.67	2.62
51	8.56	11.51	2.73	2.69
52	8.82	11.83	2.79	2.75
53	9.10	12.16	2.85	2.82
54	9.39	12.51	2.92	2.89
55	9.70	12.87	2.99	2.95
56	10.04	13.24	3.05	3.02
57	10.40	13.63	3.12	3.10
58	10.80	14.05	3.19	3.17
59	11.22	14.49	3.26	3.25
60	11.67	14.93	3.34	3.32
61	12.16	15.41	3.41	3.40
62	12.69	15.92	3.49	3.49
63	13.26	16.46	3.58	3.57
64	13.88	17.04	3.66	3.66
65	14.60	17.75	3.75	3.75

(B) Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net wages or net pensionable remuneration		% of full wages or pensionable remuneration
MALE	FEMALE	MALE	FEMALE
25	6.25	6.56	1.48	1.44
26	6.40	6.72	1.51	1.47
27	6.55	6.89	1.55	1.51
28	6.71	7.06	1.58	1.55
29	6.87	7.23	1.62	1.58
30	7.03	7 41	1.66	1.62
31	7.21	7.59	1.70	1.66
32	7.38	7.78	1.74	1.70
33	7.56	7.98	1.79	1.75
34	7.74	8.17	1.83	1.79
35	7.93	8.38	1.87	1.83
36	8.13	8.59	1.92	1.88
37	8.32	8.80	1.97	1.92
38	8.53	9.02	2.01	1.97
39	8.73	9.24	2.06	2.02
40	8.95	9.48	2.11	2.07
41	9.16	9.71	2.16	2.12
42	9.39	9.96	2.21	2.17
43	9.61	10.21	2.27	2.22
44	9.85	10.46	2.32	2.28
45	10.09	10.73	2.38	2.33
46	10.34	11.00	2.43	2.39
47	10.59	11.28	2.49	2.44
48	10.85	11.57	2.55	2.50
49	11.12	11.86	2.61	2.56
50	11.39	12.17	2.67	2.62
51	11.68	12.49	2.73	2.69
52	11.97	12.82	2.79	2.75
53	12.28	13.16	2.85	2.82
54	12.60	13.51	2.92	2.89
55	12.93	13.88	2.99	2.95
56	13.28	14.26	3.05	3.02
57	13.65	14.66	3.12	3.10
58	14.04	15.08	3.19	3.17
59	14.45	15.52	3.26	3.25
60	14.89	15.98	3.34	3.32
61	15.37	16.46	3.41	3.40
62	15.88	16.97	3.49	3.59
63	16.42	17.52	3.58	3.57
64	17.02	18.09	3.66	3.66
65	17.70	18 80	3.75	3.75

TABLE IIB

Purchase Scheme - Single Payment

Officers and Established Employees who are fully insured

Members of the Local Government (Spouses and Childrens Contributory Pension) Scheme

Age next birthday at exercise of option	% of net salary or net pensionable remuneration		% of salary or pensionable remuneration
Male	Female	Male	Female
	%	%	%	%
20	9.19	9.75	1.60	1.77
21	9.34	9.89	1.63	1.80
22	9.47	10.04	1.65	1.83
23	9.60	10.18	1.68	1.85
24	9.74	10.33	1.71	1.88
25	9.87	10.49	1.73	1.91
26	10.01	10.64	1.76	1.94
27	10.16	10.80	1.79	1.97
28	10.30	10.96	1.82	2.00
29	10.45	11.12	1.84	2.03
30	10.60	11.28	1.87	2.06
31	10.76	11.45	1.90	2.09
32	10.91	11.62	1.93	2.12
33	11.07	11.79	1.96	2.16
34	11.23	11.96	1.99	2.19
35	11.40	12.14	2.02	2.22
36	11.56	12.32	2.05	2.26
37	11.73	12.50	2.08	2.29
38	11.90	12.69	2.12	2.33
39	12.08	12.88	2.15	2.36
40	12.25	13.07	2.18	2.40
41	12.43	13.26	2.22	2.43
42	12.62	13.46	2.25	2.47
43	12.80	13.66	2.29	2.51
44	12.99	13.87	2.33	2.55
45	13.18	14.07	2.37	2.59
46	13.37	14.29	2.41	2.63
47	13.57	14.50	2.45	2.68
48	13.77	14.72	2.49	2.72
49	13.98	14.95	2.53	2.76
50	14.19	15.18	2.58	2.81
51	14.41	15.42	2.63	2.86
52	14.63	15.66	2.68	2.90
53	14.86	15.91	2.73	2.95
54	15.09	16.16	2.78	3.01
55	15.33	16.42	2.84	3.06
56	15.59	16.69	2.90	3.12
57	15.86	16.97	2.97	3.17
58	16.14	17.26	3.04	3.23
59	16.44	17.56	3.12	3.30
60	16.76	17.88	3.21	3.36
61	17.10	18.21	3.30	3.43
62	17.46	18.55	3.40	3.50
63	17.85	18.92	3.51	3.58
64	18.27	19.30	3.62	3.66
65	18.73	19.71	3.75	3.75

3. Where purchased notional service consists of a number of days which is less than a completed year, or such number of days in addition to a completed year or a multiple of completed years, the appropriate contribution will be calculated by the formula:

/images/en.si.1998.0455.0017.jpg

where

A is the appropriate contribution in respect of the completed year or years in question,

B is the number of days referred to above, and

C is the appropriate contribution for a completed year.

THIRD SCHEDULE

Where payment of a superannuation benefit, other than a death gratuity or a benefit under the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme, which takes account of purchased service commences before the date the officer or employee attains the age of sixty-five years the following Table shows the factors to be used in calculating the service purchased at that date:

OFFICERS AND EMPLOYEES

Age at which payment of benefit commences	Factors to be used in calculating
Age at which payment of benefit commences	(a) Lump Sum	(b) Pension
Male	Female
64	0.98	0.92	0.93
63	0.95	0.85	0.87
62	0.93	0.78	0.82
61	0.91	0.73	0.77
60	0.89	0.68	0.72
59	0.87	0.63	0.68
58	0.85	0.59	0.64
57	0.83	0.55	0.61

Age at which payment of benefit commences	Factors to be used in calculating
Age at which payment of benefit commences	(a) Lump Sum	(b) Pension
Male	Female
56	0.81	0.51	0.58
55	0.79	0.48	0.55
54	0.78	0.45	0.52
53	0.76	0.42	0.49
52	0.74	0.40	0.47
51	0.72	0.38	0.45
51	0.71	0.36	0.43
49	0.69	0.34	0.41
48	0.68	0.33	0.39
47	0.66	0.31	0.37
46	0.64	0.29	0.35
45	0.63	0.28	0.34
44	0.62	0.27	0.33
43	0.60	0.25	0.31
42	0.59	0.24	0.30
41	0.57	0.23	0.29
40	0.56	0.22	0.28
39	0.55	0.21	0.27
38	0.53	0.20	0.26
37	0.52	0.20	0.25
36	0.51	0.19	0.24
35	0.50	0.18	0.23
34	0.49	0.17	0.22
33	0.47	0.17	0.21
32	0.46	0.16	0.20
31	0.45	0.15	0.20
30	0.44	0.15	0.19

PART VI EARLY RETIREMENT AND VOLUNTARY REDUNDANCY PROVISIONS

260 Interpretation.

260. (1) In this Part:—

"approved early retirement and voluntary redundancy scheme" means a scheme or arrangements for the cesser of office or employment by officers or employees of a local authority where an early retirement and voluntary redundancy scheme has been approved by the Minister;

"established servant" means a pensionable servant or registered employee who is not fully insured;

"local authority", save in article 275, shall have the meaning assigned to it by paragraph (a) of the definition of "local authority" in section 1 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980); in article 275 it shall have the meaning assigned to it in article 3;

"pensionable local service", subject to articles 262(2)(a), 262(2)(b) and 262(2)(ii), has the meaning assigned to it in article 3;

"pensionable remuneration", subject to sub-article (2), has the meaning assigned to it in article 3;

"service", subject to article 262(2),—

(i) in relation to a pensionable servant or a registered employee, has the same meaning as pensionable local service, and

(ii) in relation to a pensionable officer or a registered officer, means pensionable local service together with any period added under article 11 or 66, as appropriate;

(2) Where a person ceased to hold office or employment between the 9th day of October, 1987 and the 31st day of December, 1987, both dates inclusive, under an approved early retirement and voluntary redundancy scheme, his or her salary or wages, as appropriate, shall, for the purposes of determining a lump sum or a short service gratuity, be deemed to be the salary or wages that would have been applicable to him or her if he or she had ceased to hold office or employment on the 1st day of January, 1988, subject to the provisos—

(a) that he or she was alive on the said 1st day of January, and

(b) in relation to a pensionable servant or a registered employee, that the rate of wages applicable to him or her on the date he or she ceased to hold employment was equal to the rate of wages applicable to him or her on his or her last service day.

261 Benefits to be granted to persons with at least forty years' pensionable local service.

261. Where a person whose pensionable local service is not less than forty years ceases to hold office or employment under an approved early retirement and voluntary redundancy scheme, the local authority shall grant him or her—

(a) in relation to a pensionable officer, a lump sum and an allowance determined in a like manner as a lump sum under article 14 and an allowance under article 15,

(b) in relation to a registered officer, a lump sum and an allowance determined in a like manner as a lump sum under article 70 and an allowance under article 71,

(c) in relation to an established servant to whom Chapter 2 of Part II applies, an allowance determined in a like manner as an allowance under article 36,

(d) in relation to an established servant to whom Chapter 3 of Part II applies, a lump sum and an allowance determined in a like manner as a lump sum under article 94 and an allowance under article 95(1),

(e) in relation to a pensionable servant, other then an established servant, an allowance determined in a like manner as an allowance under article 36, and

(f) in relation to a registered employee, other than an established servant, a lump sum and an allowance determined in a like manner as a lump sum under article 94 and an allowance under article 95.

262 Benefits to be granted to pensionable officers registered officers and established servants with at least five and less than forty years' pensionable local service.

262. (1) Subject to the provisions of sub-article (2) and article 266, where a pensionable officer, registered officer or established servant whose pensionable local service is not less than five years and less than forty years ceases to hold office or employment under an approved early retirement and voluntary redundancy scheme, the local authority shall grant him or her—

(a) in relation to a pensionable officer, a lump sum and an allowance determined in a like manner as a lump sum under article 14 and an allowance under article 15,

(b) in relation to a registered officer, a lump sum and an allowance determined in a like manner as a lump sum under article 70 and an allowance under article 71,

(c) in relation to an established servant to whom Chapter 2 of Part II applies, an allowance determined in a like manner as an allowance under article 36, and

(2) The service by reference to which any lump sum or allowance referred to in sub-article (1) falls to be determined shall be increased by the addition of—

(a) where pensionable local service (excluding any notional service purchased under Chapter 1 or 2 of Part V) is not less than twenty years, a period of seven years, and

(b) where pensionable local service (excluding any notional service purchased under Chapter 1 or 2 of Part V) is less than twenty years, a period equivalent to seven-twentieths of such service,

subject to the provisos—

(i) that service, together with the additional service provided for in this sub-article, shall not exceed forty years,

(ii) that pensionable local service (excluding any notional service purchased under Chapter 1 or 2 of Part V), together with the additional service provided for in this sub-article, shall not exceed the pensionable local service (excluding any notional service purchased under Chapter 1 or 2 of Part V), which the person would have had if he or she had served to the age of sixty-five years, and

(iii) that any period added under article 11(5), (11) or (14) or article 66(5) or (8), together with the additional service provided for in this sub-article, shall not exceed ten years.

263 Benefits to be granted to pensionable servants and registered employees (other than established servants) under the age of sixty with at least five and less than forty years' pensionable local service.

263. Subject to the provisions of article 266, where a pensionable servant or registered employee, other than an established servant, whose pensionable local service is not less than five years and less than forty years ceases to hold employment under an approved early retirement and voluntary redundancy scheme before he or she attains sixty years of age, the local authority shall grant to, or in respect of, him or her either—

(a) (i) in relation to a pensionable servant, an allowance, payable with effect from the date he or she attains sixty years of age, at the rate per week of one-sixtieth of the equivalent, at the last effective date of increases under regulations made under the Pensions (Increase) Act, 1964 , prior to the date on which he or she attains sixty years of age, of his or her pensionable remuneration on his or her last service day, multiplied by the number of the years of his or her pensionable local service, or

(ii) in relation to a registered employee, a preserved pension and preserved lump sum, or a preserved death gratuity, as appropriate, determined in a like manner as a preserved pension and preserved lump sum, or a preserved death gratuity, as appropriate, under article 101, or

(b) (i) in relation to a pensionable servant, an allowance determined in a like manner as an allowance under article 36, and

(ii) in relation to a registered employee, a lump sum and an allowance determined in a like manner as a lump sum under article 94 and an allowance under article 95.

264 Benefits to be granted to pensionable servants and registered employees (other than established servants) who have reached the age of sixty with at least five and less than forty years' pensionable local service.

264. Subject to the provisions of article 266, where a pensionable servant or registered employee, other than an established servant, whose pensionable local service is not less than five years and less than forty years ceases to hold employment under an approved early retirement and voluntary redundancy scheme on or after the date he or she attains sixty years of age, the local authority shall grant him or her—

(a) in relation to a pensionable servant, an allowance determined in a like manner as an allowance under article 36, and

(b) in relation to a registered employee, a lump sum and an allowance determined in a like manner as a lump sum under article 94 and an allowance under article 95.

265 Benefits to be granted to persons whose less than five years' pensionable local service.

265. Where a person whose pensionable local service is less than five years ceases to hold office or employment under an approved early retirement and voluntary redundancy scheme, the local authority shall grant him or her—

(a) in relation to a pensionable officer, a short service gratuity determined in a like manner as a short service gratuity under article 17(1), together with, where his or her pensionable local service is not less than two years, an additional amount equal to three-eightieths of his or her pensionable remuneration, multiplied by the number of whole years in his or her pensionable local service, any odd fraction of a whole year being disregarded,

(b) in relation to a registered officer, a short service gratuity determined in a like manner as a short service gratuity under article 73(1) and (2),

(c) in relation to an established servant to whom Chapter 2 of Part II applies, a short service gratuity determined in a like manner as a short service gratuity under article 38(1), together with, where his or her pensionable local service is not less than two years, an additional amount equal to three-eightieths of his or her pensionable remuneration multiplied by fifty-two, multiplied by the number of the years of his or her pensionable local service,

(d) in relation to an established servant to whom Chapter 3 of Part II applies, a short service gratuity determined in a like manner as a short service gratuity under article 97,

(e) in relation to a pensionable servant, other than an established servant, a short service gratuity determined in a like manner as a short service gratuity under article 38(1), together with, where his or her pensionable local service is not less than two years, an additional amount equal to three-eightieths of his or her pensionable remuneration multiplied by fifty-two, multiplied by the number of the years of his or her pensionable local service, and

(f) in relation to a registered employee, other than an established servant, a short service gratuity determined in a like manner as a short service gratuity under article 97.

266 Application of certain provisions of this Part to certain persons.

266. Notwithstanding the foregoing provisions of this Part—

(a) a person referred to in article 262 may elect in writing to have the provisions of article 261 applied to him or her in lieu of the provisions of the said article 262, subject to the proviso that any grant under article 261 shall be determined by reference to his or her pensionable local service, and

(b) a person referred to in article 262, 263 or 264 may elect in writing to have the provisions of article 265 applied to him or her in lieu of the provisions of the said article 262, 263 or 264, subject to the proviso that any grant under article 265 shall be determined by reference to five years' pensionable local service.

267 Application of certain provisions of Chapter 2 of Part II to this Part.

267. For the purposes of this Part, article 11(5) shall be deemed to apply as if paragraph (c) were deleted therefrom.

268 Application of certain provisions of Chapter 3 of Part II to the Part.

268. For the purposes of this Part,

(a) article 66(5) shall be deemed to apply as if paragraph (c) were deleted therefrom, and

(b) article 95(3) shall be deemed to apply as if the following subparagraph were substituted for subparagraph (ii) thereof

"(ii) under an approved early retirement and voluntary redundancy scheme,".

269 Application of certain provisions of Chapter 1 of Part III to this Part.

269. For the purposes of this Part, article 118(1) shall be deemed to apply as If the following definition were substituted for the definition of "service" therein:

" "service", other than in the expressions "pensionable local service" and "reckonable service", means a member's pensionable local service together with

(a) any period added to his or her pensionable local service under article 11 or 66 or, where appropriate, which would have been added to his or her pensionable local service if he or she had served to the age of sixty-fine years, and

(b) any period added to his or her pensionable local service under article 262(2);".

270 Application of certain provisions of Chapter 2 of Part III to this Part.

270. For the purposes of this Part, article 148(10)(a) shall be deemed to apply as if the words "together with any period added to his or her pensionable local service under article 262(2)," were added to subparagraph (i) thereof

271 Application of certain provisions of Chapter 5 of Part III to this Part.

271. For the purposes of this Part, article 182(1) shall be deemed to apply as if the following definition were substituted for the definition of "service" therein:

" "service", other than in the expressions "pensionable local service" and "reckonable service", means a member's pensionable local service together with

(a) any period added to his or her pensionable local service under article 66 or, where appropriate, which would have been added his or her pensionable local service if he or she had served to the age of sixty-fine years, and

(b) any period added to his or her pensionable local service under article 262(2);"

272 Application of certain provisions of Chapter 6 of Part III to this Part.

272. For the purposes of this Part, article 215(10)(a) shall be deemed to apply as if the words "together with any period added to his or her pensionable local service under article 262(2)," were added to subparagraph (i) thereof.

273 Application of certain provisions of Part V to this Part.

273. For the purposes of this Part, article 242 shall be deemed to apply as if the following sub-article were added thereto:

"(4A) Where a registered officer or a registered employee ceases to hold office or employment under an approved early retirement and voluntary redundancy scheme, the local authority shall, with the consent of the Minister, return to him or her the contributions which he or she has paid under this Chapter in respect of the period, if any, by which his or her total service for the purposes of such approved early retirement and voluntary redundancy scheme, disregarding article 262(2)(i) thereof, exceeds forty years.".

274 Application of certain provisions of Part VII to this Part.

274. For the purposes of this Part,

(a) article 277(4) shall be deemed to apply as if the words "one-half of" were deleted therefrom, and

(b) article 279(1) shall be deemed to apply as if the words "shall make a refund to the paying authority in accordance with such conditions as may be determined by the Minister" were substituted for the words "shall refund to the paying authority a part of the lump sum, allowance or gratuity" therein.

275 Re-employment of officers and employees who ceased to hold office or employment under an approved early retirement and voluntary redundancy scheme.

275. (1) Subject to sub-article (3), where a person who was granted benefits under article 261, 262, 263, 264 or 265 subsequently becomes a registered officer or registered employee of a local authority, any entitlement to an allowance (including a preserved pension) granted to him or her under this Part shall cease with effect from the date he or she becomes such registered officer or registered employee.

(2) (a) Subject to paragraph (b) and to sub-article (3), where a person who was granted benefits under article 261, 262, 263, 264 or 265 subsequently becomes a registered officer or registered employee of a local authority, the following provisions shall have effect on his or her again ceasing to hold office or employment:

(i) for the purposes of article 62(1)(b) or 86(1)(a) his or her pensionable local service shall be regarded as not being a period in respect of which he or she has already received a lump sum, an allowance, a gratuity, a preserved lump sum ox a preserved pension, and

(ii) any lump sum, gratuity or preserved lump sum granted to, or in respect of, him or her under Chapter 3 of Part II shall be reduced by an amount corresponding to the amount of the lump sum, short service gratuity or preserved lump sum, as appropriate, that would have been granted to him or her under this Part if it had been determined by reference to his or her pensionable local service for the purposes of this Part and the pensionable remuneration that would have applied to him or her if he or she had ceased to hold office or employment on the date the reduction takes place, subject to the proviso that the reduction shall not apply in relation to a preserved lump sum where the person has not attained sixty years of age on the date he or she subsequently becomes a registered officer or a registered employee.

(b) Where a person to whom the provisions of paragraph (a) applies is a former pensionable officer or registered officer who was granted benefits under article 261 or 262 and subsequently becomes a registered officer of a local authority who is fully insured, he or she, at any time up to and including the date of subsequent cesser of office, (or such person's legal personal representative on his or her behalf in the event of his or her death in service), may apply in writing to the local authority to be granted a preserved pension and preserved lump sum in respect of the pensionable local service reckoned in the determination of the benefits under the said article 261 or 262. In such event, provisions corresponding to those contained in article 77(5)(b) shall apply to him or her, subject to the proviso that in the application of the said provisions to him or her the words "on or after the 1st day of July, 1989" in sub-article (5)(b)(i) shall be disregarded and, in addition, the provisions of subparagraph (i) of paragraph (a) shall not apply to him or her.

(3) The provisions of sub-articles (1) and (2) shall not apply to a person who becomes a registered officer by virtue of paragraph (c)(ii) of the definition of "eligible officer" in article 4 as respects the period which remains unexpired of the contract of service which such person held on the date he or she so becomes a registered officer and, in lieu thereof, the provisions of article 54 or 113, as appropriate, shall apply as respects such period.

(4) Where a person who was granted benefits under article 261, 262, 263, 264 or 265 subsequently becomes employed as an officer or employee of a local authority, otherwise than as a registered officer or registered employee, the provisions of article 54 or 113, as appropriate, shall have effect.

276 General restriction on grants under Part VI.

276. Save under this Part a local authority shall not grant any allowance, lump sum, preserved pension, preserved lump sum, short service gratuity or preserved death gratuity, to or in respect of any person ceasing to hold office or employment under an approved early retirement and voluntary redundancy scheme.

PART VII FINANCIAL AND MISCELLANEOUS PROVISIONS

Financial Provisions

277 Local authority by whom payment is to be made.

277. (1) Where—

(a) a lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) is granted under this Scheme by a local authority, or

(b) a local authority are required by this Scheme to make a refund,

the lump sum, allowance, gratuity or refund shall be paid—

(i) in case such local authority are a vocational education committee — by the local authority who pay under the Vocational Education Act, 1930 (No 29 of 1930), the annual local contribution to the expenses of the committee,

(ii) in case such local authority are a committee of agriculture for a county — by the council of that county,

(iii) in case such local authority are a committee of a single local authority — by that single local authority,

(iv) in any other case — by such local authority.

(2) Where under this Scheme a local authority are required to refund any portion of a payment mentioned in sub-article (1) the refund shall be made to the local authority by whom the payment was made under that sub-article.

(3) A payment made by a local authority pursuant to sub-article (1)(i) shall not be reckoned for the purpose of any limitation on the amount of any annual local contribution payable by the local authority under the Vocational Education Act, 1930 (No. 29 of 1930), as amended by any subsequent enactment.

(4) There shall be paid out of moneys provided by the Orieachtas to a local authority paying any lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) granted under this Scheme by a vocational education committee, in and of the rate or fund out of which the lump sum, allowance or gratuity is paid—

(a) in respect of the period beginning on the commencement of this Part and ending on the 31st day of December, 1989 — one-half of every payment,

(b) in respect of any subsequent period — the amount of every payment,

made by the local authority in respect of the lump sum, allowance or gratuity

278 Area of charge of payment of local authority.

278. (1) Subject to any order made under section 10 (7) of the Local Government Act, 1946 (No 24 of 1946), as amended by section 50 of the Local Government Act, 1955 (No. 9 of 1955), a sum payable by a local authority under this Scheme in respect of a period during which a person was an officer or employee or servant of such local authority shall be charged on the area on which the remuneration of such person would have been charged if he or she had continued to hold the same office or employment under such local authority.

(2) A sum payable by a local authority under this Scheme in respect of a period during which a person was an officer or employee or servant of another local authority shall be charged on the area on which the expenses incurred by the first-mentioned local authority in supplying moneys to the other local authority are charged.

(3) Where a lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) is granted under this Scheme by a local authority to or respect of an officer or employee or servant and in computing the amount thereof a period of service under another local authority has been reckoned, the payment of the lump sum, allowance or gratuity by the first-mentioned local authority shall be regarded for the purposes of this article as solely in respect of service of such person under them.

279 Refunds or payments in certain cases.

279. (1) Where a lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) is paid under this Scheme to or in respect of any person by a local authority (in this article referred to as the paying authority) or is not paid (whether in whole or in part) by virtue of article 16(1)(b)(i), 20(b)(ii)(I), 37(1)(b)(i), 41(b)(ii)(I), 72(1)(b)(i), 76(1)(II)(B)(i), 77(6)(b)(i), 96(1)(b)(i), 100(1)(II)(b)(i) or 101(6)(b)(i), as appropriate, and, in determining the amount thereof, any period of service not under the paying authority (not being service referred to in article 9(1)(g)(ii), (iii) or (iii), 9(1)(h), 33(1)(g), 63(1)(g)(ii) or (iii), 63(1)(h) or 88(1)(g)) has been reckoned, the appropriate authority shall refund to the paying authority a part of the lump sum, allowance or gratuity.

(2) In sub-article (1) and the subsequent sub-articles of this article "the appropriate authority" means—

(a) in case the period of service not under the paying authority that has been reckoned was service in the civil service — the Minister for Finance,

(b) in case that period of service has been reckoned under article 9(1)(g)(i) or 63(1)(g)(i) — the Secondary Teachers' Superannuation Fund or the Primary Teachers' Superannuation Fund (as may be appropriate),

(c) in any other case — the body under whom was served the period of service not under the paying authority that has been reckoned.

(3) The part of the lump sum, allowance or gratuity referred to in sub-article (1) shall be determined as follows

(a) in case the period of service not under this Scheme that has been reckoned was service in the civil service, it shall be determined by the Minister for Finance,

(b) in case that period of service has been reckoned under article 9(1)(g)(i) or 63(1)(g)(i), it shall be determined by agreement between the paying authority and the appropriate authority or, in default of agreement, by the Minister with the consent of the Minister for Finance,

(c) in any other case, it shall be determined by agreement between the paying authority and the appropriate authority or, in default of agreement, by the Minister (after consultation, where the appropriate authority are a harbour authority, with the Minister for the Marine and Natural Resources).

(4) Sub-article (1) shall not apply where the period of service not under the paying authority that has been reckoned is a period in respect of which contributions have been repaid under article 25(4), 44(4), 82(4) or 104(4).

(5) Where a lump sum, allowance or gratuity is paid to or in respect of any person under the Superannuation Acts or a marriage gratuity is granted by the Minister for Finance and, in determining the amount thereof, any period of service under a local authority has been reckoned, the local authority shall refund to the Minister for Finance such part of the lump sum, allowance or gratuity or of the marriage gratuity as the Minster for Finance may determine.

(6) For the purposes of sub-articles (1) and (5)—

(a) service under a committee of a local authority shall be deemed to have been service under that local authority, and

(b) service under a local authority who have ceased to exist shall be deemed to be service under the successor, as determined by the Minister, of that local authority.

(7) (a) Notwithstanding the foregoing provisions of this article, the Minister may direct that a payment, calculated in accordance with such tables as are approved by him or her, shall be made to a local authority by the appropriate authority in respect of the transfer of a period of service and such payment shall be in lieu of any refund otherwise proper to be made under this article.

(b) Any period for which a payment is made under paragraph (a) shall be regarded as having been served with the local authority to which such payment was made.

(c) The provisions of articles 23(4) and 42(4) or 80(4) and 102(4), as appropriate, shall apply to payments made under paragraph (a) as if they were contributions received by them under the sand articles 23 and 42 or 80 and 102.

(8) Where service under a local authority capable of being reckoned under this Scheme is reckoned on the grant of any superannuation benefit by a harbour authority or body approved of for the purposes of article 9(1)(f) or 33(1)(f) or 63(1)(f) or 88(1)(f), the local authority shall make the appropriate refunds or such other payments as are approved by the Minister to that authority or body.

(9) Notwithstanding the foregoing provisions of this article, two authorities may make and carry out an agreement that neither of them shall make refunds or payments under those provisions to the other.

(10) Payments made by the Minister for Finance under this article shall be made out of moneys provided by the Oireachtas.

280 Agreements in relation to contributions.

280. Notwithstanding any other provision of this Scheme, a local authority and any other body (including a local authority) referred to in this Scheme may make and carry out an agreement that neither of them shall make to the other any repayments or recoupments in respect of contributions which would otherwise be proper to be made pursuant to this Scheme

Miscellaneous Provisions

281 Forfeiture and reduction of awards.

281. (1) Notwithstanding anything contained in the foregoing provisions of this Scheme and subject to sub-article (2), there shall be no forfeiture, cancellation or reduction of any lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) or refund of contributions in respect of a person who on or after the 27th day of May, 1977 ceases to be a pensionable officer, pensionable servant, registered officer or registered employee of a local authority, including cesser by removal or discharge for misconduct or unfitness or resignation to pre-empt such removal or discharge.

(2) The application of sub-article (1) to a person shall be subject to such requirements as are specified by the Minister for the purposes of this article, including requirements that—

(a) (i) a pensionable officer or pensionable servant shall have not less than twenty years of pensionable local service and have attained the age of sixty years on the date of cesser of office or employment, and

(ii) a registered officer or registered employee shall have not less than fine years of pensionable local service on the date of cesser of office or employment;

(b) any preserved pension granted to a registered officer or registered employee shall be payable with effect from the 1st day of January, 1994 or the date on which the person attains sixty years of age, whichever is the later,

(c) any lump sum or gratuity (including a preserved lump sum or preserved death gratuity) granted to a person who ceased to hold office or employment or, as respects the grant of a preserved lump sum, attained the age of sixty years, prior to the 1st day of January, 1994, shall be determined by reference to his or her pensionable remuneration on the date of such cesser or the date of such attainment, as appropriate; and

(d) in any case involving a financial loss to the local authority, the lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) or refund of contributions, as appropriate, payable by the local authority shall be reduced by the amount of the loss, together with an additional sum calculated on a basis determined by the Minister in respect of compound interest, unless such amount is otherwise paid by the person concerned to the local authority.

282 Appeals to the Minister.

282. (1) Where a person is aggrieved by the failure or refusal of a local authority to grant under this Scheme (other than Part VI) a lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) or to return under this Scheme contributions, he or she may appeal to the Minister against such failure or refusal

(2) Where a person is aggrieved by the amount of any lump sum, allowance or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) granted by a local authority under this Scheme, he or she may appeal to the Minister against such amount

(3) An appeal under this article by a person against a failure to make a grant or return of contributions shall be brought not later than eight months after the circumstances arose which he or she alleges required the local authority to make the grant or return of contributions and any other appeal under this article shall be brought not later than six months after the decision appealed from has been notified to the appellant

(4) On an appeal under this article, the Minister may either refuse the appeal or make such provisions as should in his or her opinion have been made by the local authority, and any provisions so made by the Minister shall have effect as if made by the local authority

283 Repayment of lump sum, allowance, pension, gratuity overpaid.

283. Where at any time a person receives payments on foot of a lump sum, allowance, pension or gratuity (including a preserved lump sum, preserved pension or preserved death gratuity) and such person is not entitled under this Scheme to such payments, or where a person receives payments on foot of a lump sum, allowance, pension or gratuity which exceed those which are appropriate under this Scheme, such person or, in case such a person is dead the legal personal representative of such person, shall pay to the local authority 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 the local authority as a simple contract debt in any court of competent jurisdiction.

284 General.

284. (1) Save under this Scheme or any scheme or regulations under the Local Government (Superannuation) Act, 1980 , the Act of 1909 or Part VIII of the Act of 1945, a local authority shall not grant any pension, allowance, gratuity, lump sum (including a preserved lump sum, preserved pension, preserved death gratuity) or return of contributions to or in respect of any of their officers or employees or servants

(2) Notwithstanding the provisions of sub-article (1), a local authority may establish a scheme for the making by them officers, employees and servants of voluntary contributions to trustees in respect of superannuation benefits which are additional to those provided for by the local authority, subject to the provisos—

(i) that such scheme shall satisfy conditions specified by the Minster for the purposes of this sub-article, and

(ii) that the local authority shall not be liable for the grant or payment of any benefit under, or any loss incurred by, such scheme.

285 Revocations.

285. The Schemes mentioned in the following Table are hereby revoked.

TABLE

Schemes revoked by virtue of Article 285

Local Government (Transfer of Service) Scheme, 1984 ( S.I. No. 298 of 1984 ).

Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 321 of 1984 ).

Local Government Employees (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 318 of 1984 ).

Local Government Officers (Widows and Orphans Ex-Gratia Pension) Scheme, 1984 ( S.I. No. 320 of 1984 ).

Local Government Employees (Widows and Orphans Ex-Gratia Pension) Scheme, 1984 ( S.I. No. 319 of 1984 ).

Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 364 of 1986 ).

Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 363 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) Act, 1956 (Consolidation) Scheme, 1987 ( S.I. No. 316 of 1987 ).

Local Government (Superannuation Revision) (Consolidation) (Amendment) Scheme, 1987 ( S.I. No. 315 of 1987 ).

Local Government Officers (Widows and Orphans Ex-Gratia Pension) (Amendment) Scheme, 1987 ( S.I. No. 313 of 1987 ).

Local Government Employees (Widows and Orphans Ex-Gratia Pension) (Amendment) Scheme, 1987 ( S.I. No. 314 of 1987 ).

Local Government (Transfer of Service) (Amendment) Scheme, 1989 ( S.I. No. 243 of 1989 ).

Local Government Officers (Spouses and Childrens Contributory Pension) (Amendment) Scheme, 1989 ( S.I. No. 240 of 1989 ).

Local Government Employees (Spouses and Childrens Contributory Pension) (Amendment) Scheme, 1989 ( S.I. No. 239 of 1989 ).

Local Government Officers (Widows and Orphans Ex-Gratia Pension) (Amendment) Scheme, 1989 (S.I. 242 of 1989).

Local Government Employees (Widows and Orphans Ex-Gratia Pension) (Amendment) Scheme, 1989 ( S.I. No. 241 of 1989 ).

Local Government (Superannuation) Act, 1956 (Consolidation) (Amendment) Scheme, 1990 ( S.I. No. 127 of 1990 ).

Local Government (Superannuation Revision) (Consolidation) (Amendment) Scheme, 1990 ( S.I. No. 126 of 1990 ).

Local Government (Transfer of Service) (Amendment) Scheme, 1990 ( S.I. No. 125 of 1990 ).

Local Government (Superannuation) Act, 1956 (Consolidation) (Managers) Scheme, 1991 ( S.I. No. 340 of 1991 ).

Local Government (Superannuation Revision) (Consolidation) (Managers) Scheme, 1991 ( S.I. No. 341 of 1991 ).

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) Act, 1956 (Consolidation) (Amendment) Scheme, 1992 ( S.I. No. 292 of 1992 ).

Local Government (Superannuation Revision) (Consolidation) (Amendment) Scheme, 1992 ( S.I. No. 293 of 1992 ).

Local Government (Superannuation) Act, 1956 (Consolidation) (Managers) Scheme, 1993 ( S.I. No. 290 of 1993 ).

Local Government (Superannuation Revision) (Consolidation) (Managers) Scheme, 1993 ( S.I. No. 291 of 1993 ).

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 ).

GIVEN under the Official Seal of the Minister for the Environment and Local Government this day of 30th November, 1998.

Minister for the Environment and Local Government.

The Minister for Finance hereby consents to the Local Government (Superannuation) (Consolidation) Scheme, 1998.

GIVEN under the Official Seal of the Minister for Finance this day of 30th November, 1998.

Minister for Finance.