S.I. No. 74/1992 - Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1992.

S.I. No. 74 of 1992.

LOCAL GOVERNMENT (EARLY RETIREMENT AND VOLUNTARY REDUNDANCY) (SUPERANNUATION) SCHEME, 1992.

The Minister for the Environment, in exercise of the power conferred on him by sections 2 and 5 of the Local Government (Superannuation) Act, 1980 (No. 8 of 1980), with the consent of the Minister for Finance, hereby makes the following Scheme:

1 Short title.

1. This Scheme may be cited as the Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1992.

2 Commencement.

2. This Scheme shall be deemed to have come into force on the 17th day of July, 1987.

3 Interpretation.

3. (1) In this Scheme:—

"the Purchase Scheme of 1986" means the Local Government (Superannuation) (Purchase) Scheme, 1986 ( S.I. No. 421 of 1986 );

"the Revision Scheme of 1986" means the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ), as amended;

"the Scheme of 1987" means the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987 ( S.I. No. 316 of 1987 );

"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;

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

"established servant" means a pensionable servant or registered employee who is not fully insured;

"fully insured" means insured for all benefits under the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981 );

"local authority", save in article 17, 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 17 it shall have the meaning assigned to it in section 1 of the Local Government (Superannuation) Act, 1980 and, in addition, shall include a body within the meaning of section 2 (9) of that Act;

"the Minister" means the Minister for the Environment;

"pensionable local service", subject to articles 5 (2) (a), 5 (2) (b) and 5 (2) (ii),—

( a ) (i) In relation to a pensionable officer, has the meaning assigned to it in article 9 of the Scheme of 1987,

(ii) in relation to a pensionable servant, has the meaning assigned to it in article 32 of the Scheme of 1987,

(iii) in relation to a registered officer, has the meaning assigned to it in article 9 of the Revision Scheme of 1986, and

(iv) in relation to a registered employee, has the meaning assigned to it in article 33 of the Revision Scheme of 1986, and

( b ) includes any period or periods of service which he becomes entitled to reckon under the Local Government (Transfer of Service) Scheme, 1984 ( S.I. No. 298 of 1984 ) and the Purchase Scheme of 1986;

"pensionable officer" means a pensionable officer for the purposes of the Scheme of 1987;

"pensionable remuneration", subject to sub-article (2),

(i) in relation to a pensionable officer, has the meaning assigned to it in article 25 of the Scheme of 1987,

(ii) in relation to a pensionable servant, has the meaning assigned to it in article 44 of the Scheme of 1987,

(iii) in relation to a registered officer, has the meaning assigned to it in article 27 of the Revision Scheme of 1986, and

(iv) in relation to a registered employee, has the meaning assigned to it in article 49 of the Revision Scheme of 1986;

"pensionable servant" means a pensionable servant for the purposes of the Scheme of 1987;

"registered employee" means a registered employee for the purposes of the Revision Scheme of 1986;

"registered officer" means a registered officer for the purposes of the Revision Scheme of 1986;

"service", subject to article 5 (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 10 of the Scheme of 1987 or article 10 of the Revision Scheme of 1986, as appropriate;

"service day" means a service day for the purposes of the Scheme of 1987 or the Revision Scheme of 1986;

(2) Where a person ceased to hold his 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 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 if he had ceased to hold his office or employment on the 1st day of January, 1988, subject to the provisos—

( a ) that he 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 on the date he ceased to hold his employment was equal to the rate of wages applicable to him on his last service day.

(3) In this Scheme, any reference to an article which is not otherwise identified is a reference to an article of this Scheme.

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

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

4. Where a person whose pensionable local service is not less than forty years ceases to hold his office or employment under an approved early retirement and voluntary redundancy scheme, the local authority shall grant him—

( a ) in relation to a pensionable officer, a lump sum and an allowance determined in a like manner as a lump sum under article 13 and an allowance under article 14 of the Scheme of 1987,

( b ) in relation to a registered 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 of the Revision Scheme of 1986,

( c ) in relation to an established servant to whom the Scheme of 1987 applies, an allowance determined in a like manner as an allowance under article 34 of the Scheme of 1987,

( d ) in relation to an established servant to whom the Revision Scheme of 1986 applies, a lump sum and an allowance determined in a like manner as a lump sum under article 37 and an allowance under article 38 (1) of the Revision Scheme of 1986,

( e ) in relation to a pensionable servant, other than an established servant, an allowance determined in a like manner as an allowance under article 34 of the Scheme of 1987, 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 37 and an allowance under article 38 of the Revision Scheme of 1986.

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

5. (1) Subject to the provisions of sub-article (2) and article 9, 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 his office or employment under an approved early retirementand voluntary redundancy scheme, the local authority shall grant him—

( a ) in relation to a pensionable officer, a lump sum and an allowance determined in a like manner as a lump sum under article 13 and an allowance under article 14 of the Scheme of 1987,

( b ) in relation to a registered 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 of the Revision Scheme of 1986,

( c ) in relation to an established servant to whom the Scheme of 1987 applies, an allowance determined in a like manner as an allowance under article 34 of the Scheme of 1987, and

( d ) in relation to an established servant to whom the Revision Scheme of 1986 applies, a lump sum and an allowance determined in a like manner as a lump sum under article 37 and an allowance under article 38 (1) of the Revision Scheme of 1986.

(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 the Purchase Scheme of 1986) is not less than twenty years, a period of seven years, and

( b ) where pensionable local service (excluding any notional service purchased under the Purchase Scheme of 1986) 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 the Purchase Scheme of 1986), together with the additional service provided for in this sub-article, shall not exceed the pensionable local service (excluding any notional service purchased under the Purchase Scheme of 1986), which the person would have had if he had served to age sixty-five, and

(iii) that any period added under article 10 (5) or (14) of the Scheme of 1987 or article 10 (5) or (8) of the Revision Scheme of 1986, together with the additional service provided for in this sub-article, shall not exceed ten years.

6 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.

6. Subject to the provisions of article 9, 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 his employment under an approved early retirement and voluntary redundancy scheme before he attains sixty years of age, the local authority shall grant to, or in respect of, him either—

( a ) (i) in relation to a pensionable servant, an allowance, payable with effect from the date he 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 attains sixty years of age, of his pensionable remuneration on his last service day, multiplied by the number of the years of his 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 44 of the Revision Scheme of 1986, or

( b ) (i) in relation to a pensionable servant, an allowance determined in a like manner as an allowance under article 34 of the Scheme of 1987, 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 37 and an allowance under article 38 of the Revision Scheme of 1986.

7 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.

7. Subject to the provisions of article 9, 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 his employment under an approved early retirement and voluntary redundancy scheme on or after the date he attains sixty years of age, the local authority shall grant him—

( a ) in relation to a pensionable servant, an allowance determined in a like manner as an allowance under article 34 of the Scheme of 1987, 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 37 and an allowance under article 38 of the Revision Scheme of 1986.

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

8. Where a person whose pensionable local service is less than five years ceases to hold his office or employment under an approved early retirement and voluntary redundancy scheme, the local authority shall grant him—

( a ) in relation to a pensionable officer, a short service gratuity determined in a like manner as a short service gratuity under article 16 (1) of the Scheme of 1987, together with, where his pensionable local service is not less than two years, an additional amount equal to three-eightieths of his pensionable remuneration, multiplied by the number of whole years in his 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 17 (1) and (2) of the Revision Scheme of 1986,

( c ) in relation to an established servant to whom the Scheme of 1987 applies, a short service gratuity determined in a like manner as a short service gratuity under article 36 (1) of the Scheme of 1987, together with, where his pensionable local service is not less than two years, an additional amount equal to three-eightieths of his pensionable remuneration multiplied by fifty-two, multiplied by the number of the years of his pensionable local service,

( d ) in relation to an established servant to whom the Revision Scheme of 1986 applies, a short service gratuity determined in a like manner as a short service gratuity under article 40 of the Revision Scheme of 1986,

( 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 36 (1) of the Scheme of 1987, together with, where his pensionable local service is not less than two years, an additional amount equal to three-eightieths of his pensionable remuneration multiplied by fifty-two, multiplied by the number of the years of his 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 40 of the Revision Scheme of 1986.

9 Application of provisions of this Scheme to certain persons.

9. Notwithstanding the foregoing provisions of this Scheme—

( a ) a person referred to in article 5 may elect in writing to have the provisions of article 4 applied to him in lieu of the provisions of the said article 5, subject to the proviso that any grant under article 4 shall be determined by reference to his pensionable local service, and

( b ) a person referred to in article 5, 6 or 7 may elect in writing to have the provisions of article 8 applied to him in lieu of the provisions of the said article 5, 6 or 7, subject to the proviso that any grant under article 8 shall be determined by reference to five years' pensionable local service.

10 Application of provisions of the Scheme of 1987.

10. For the purposes of this Scheme, the Scheme of 1987 shall be deemed to apply as if—

( a ) paragraph (c) were deleted from article 10 (5) of that Scheme,

( b ) the words "one-half of" were deleted from article 50 (4) of that Scheme, and

( c ) 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" in article 52 (1) of that Scheme.

11 Application of provisions of the Revisions Scheme of 1986.

11. For the purposes of this Revision Scheme, the Revision Scheme of 1986 shall be deemed to apply as if—

( a ) paragraph (c) were deleted from article 10 (5) of that Scheme,

( b ) the following subparagraph were substituted for subparagraph (ii) of article 38 (3) (a) of that Scheme:

"(ii) under an approved early retirement and voluntary redundancy scheme,",

( c ) the words "one-half of" were deleted from article 54 (4) of that Scheme, and

( d ) 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" in article 56 (1) of that Scheme.

12 Application of provisions of the Purchase Scheme of 1986.

12. For the purposes of this Scheme, the Purchase Scheme of 1986 shall be deemed to apply as if—

( a ) the words "or a short service gratuity" were inserted after the words "or preserved death gratuity" wherever they occur in article 9 (1) of that Scheme, and

( b ) the following sub-article were added to article 9 of that Scheme:

"(4A) Where a registered officer or a registered employee ceases to hold his 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 the contributions which he has paid under this Scheme in respect of the period, if any, by which his total service for the purposes of such approved early retirement and voluntary redundancy scheme, disregarding article 5 (2) (i) thereof, exceeds forty years.".

13 Application of provisions of the Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984.

13. For the purposes of this Scheme, the Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 321 of 1984 ) shall be deemed to apply as if the following definition were substituted for the definition of "service" in article 3 (1) of that Scheme:

"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 pensionable local service under article 10 of the Scheme of 1987 or article 10 of the Revision Scheme of 1986 or, where appropriate, which would have been added to his pensionable local service if he had served to age 65, and

( b ) any period added to his pensionable local service under article 5 (2) of the Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1990;".

14 Application of provisions of the Local Government Employees (Widows and Orphans Contributory Pension) Scheme, 1984.

14. For the purposes of this Scheme, the Local Government Employees (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 318 of 1984 ) shall be deemed to apply as if the words "together with any period added to his pensionable local service under article 5 (2) of the Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1990," were added to subparagraph (i) of article 13 (10) (a) of that Scheme.

15 Application of provisions of the Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986.

15. For the purposes of this Scheme, the Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 364 of 1986 ) shall be deemed to apply as if the following definition were substituted for the definition of "service" in article 3 (1) of that Scheme:

"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 pensionable local service under article 10 of the Revision Scheme of 1986 or, where appropriate, which would have been added to his pensionable local service if he had served to age 65, and

( b ) any period added to his pensionable local service under article 5 (2) of the Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1990;".

16 Applicationn of provisions of the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986.

16. for the purposes of this Scheme, the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 363 of 1986 ) shall be deemed to apply as if the words "together with any period added to his pensionable local service under article 5 (2) of the Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1990", were added to subparagraph (i) of article 13 (10) (a) of that Scheme.

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

17. (1) Subject to sub-article (4), where a person who was granted benefits under article 4, 5, 6, 7 or 8 subsequently becomes a registered officer or registered employee of a local authority, any entitlement to an allowance (including a preserved pension) granted to him under this Scheme shall cease with effect from the date he becomes such registered officer or registered employee.

(2) Where a person who was granted benefits under article 4, 5, 6, 7 or 8 subsequently becomes a registered officer or registered employee of a local authority the following provisions shall have effect on his again ceasing to hold office or employment:—

( a ) For the purposes of article 6 (1) (b) or 29 (1) (a) of the Revision Scheme of 1986 his pensionable local service for the purposes of this Scheme, shall be regarded as not being a period in respect of which he has already received a lump sum, an allowance, a gratuity, a preserved lump sum or a preserved pension, and

( b ) any lump sum, gratuity or preserved lump sum granted to, or in respect of, him under the Revision Scheme of 1986 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 under this Scheme if it had been determined by reference to his pensionable local service for the purposes of this Scheme and the pensionable remuneration that would have applied to him if he had ceased to hold his 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 subsequently becomes a registered officer or registered employee.

(3) Where a person who was granted benefits under article 4, 5, 6, 7 or 8 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 56 of the Scheme of 1987 or article 60 of the Revision Scheme of 1986, as appropriate, shall have effect.

18 General restriction on grants.

18. Save under this Scheme 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 his office or employment under an approved early retirement and voluntary redundancy scheme.

GIVEN under the Official Seal of the Minister for the Environment this

6th day of April, 1992.

MICHAEL SMITH,

Minister for the Environment.

The Minister for Finance hereby consents to the Local Government (Early Retirement and Voluntary Redundancy) (Superannuation) Scheme, 1992.

GIVEN under the Official Seal of the Minister for Finance this 6th day

of April, 1992.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

This Scheme gives effect to the application of the superannuation aspects of the voluntary redundancy/early retirement terms to local authority staff.