S.I. No. 368/1995 - Local Government (Superannuation) (Purchase) (Amendment) Scheme, 1995.

S.I. No. 368 of 1995.

LOCAL GOVERNMENT (SUPERANNUATION) (PURCHASE) (AMENDMENT) SCHEME, 1995.

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 and Collective Citation.

1. (a) This Scheme may be cited as the Local Government (Superannuation) (Purchase) (Amendment) Scheme, 1995.

(b) This Scheme and the Local Government (Superannuation) (Purchase) Scheme, 1992 ( S.I. No. 184 of 1992 ) shall be construed as one and may be cited together as the Local Government (Superannuating ) (Purchase) Scheme, 1992 and 1995.

2 Commencement.

2. This Scheme shall be deemed to have come into force on the 27th day of July, 1994.

3 Interpretation.

3. In this Scheme—

"the Principal Scheme" means the Local Government (Superannuation ) (Purchase) Scheme, 1992 ( S.I. No. 184 of 1992 ).

4 Amendment of article 3 of the Principal Scheme.

4. The Principal Scheme is hereby amended—

(a) by the substitution for the definitions of "actual reckonable service", "salary" and "wages" in sub-article (1) of article 3 of the following definitions:

'"actual reckonable service' means service which is reckonable as service for the purposes of Parts II and III of the Revision Scheme of 1986, and the Local Government (Transfer of Service) Scheme, 1984 ( S.I. No. 298 of 1984 ), excluding any enhancement of or addition to such service and excluding any notional service purchased under this Scheme or under any other Scheme or Act relating to superannuation and, in determining the actual reckonable service of a person referred to in article 4 (c) for the purposes of the First Schedule, 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;

'salary' has the meaning assigned to it in article 3 of the Revision Scheme of 1986, but does not include payments of a specified kind which the Minister directs shall be part of the salary of a particular officer under article 26 (2) of the Revision Scheme of 1986; 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; and

'wages' has the meaning assigned to it in article 3 of the Revision Scheme of 1986, but does not include payments of a specified kind which the Minister directs shall be part of the wages of a particular employee under article 48 (2) of the Revision Scheme of 1986; 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;", and

(b) by the insertion after the definition of "actual reckonable service" in sub-article (1) of article 3 of the following definition:

"approved job sharing scheme" has the meaning assigned to it in article 3 of the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ).

5 Amendment of article 4 of the Principal Scheme.

5. The Principal Scheme is hereby amended by the substitution for article 4 of the following article:

"4. This Scheme 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 or, in relation to a person referred to in paragraph (c), the 27th day of July, 1994, and who—

(a) would, should such person attain the age of sixty-five years having remained a registered officer or registered employee, have not less than nine years' actual reckonable service,

(b) is not debarred by clause 2 of the First Schedule to this Scheme 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 such person 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.".

6 Amendment of article 5 of the Principal Scheme.

6. The Principal Schemes is hereby amended by the substitution for article 5 of the following article:

"5 (1) Subject to the following sub-articles, a person to whom this Scheme applies may, on or after the 1st day of July, 1990, opt to purchase notional service but notional service purchased under this Scheme may not exceed—

(a) the number of years specified in column (2) of the Table contained in the First Schedule to this Scheme opposite the actual reckonable service which the person concerned would have if such person 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) (a) (ii), a period equal to the period of special leave without pay.

(2) A person shall not be entitled to exercise an option under this Scheme to purchase notional service where such person is for the time being—

(a) suspended from duty (with or without pay), or

(b) on sick leave, or

(c) subject to article 14, on special leave without pay, or

(d) a registered employee by virtue of article 5 (2) (b) (i) of the Revision Scheme of 1986.

(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 Scheme applies at any time during which such officer or employee 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 such person will attain the age of sixty-five years.

(4) (a) An option to purchase notion service under this article by a single payment shall be exercised—

(i) before the expiration of the period of two years beginning on the first day of actual pensionable service of the person concerned, or

(ii) 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

(iii) on the date of cesser of office or employment of the person concerned provided such person 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 Scheme 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 Scheme may not revoke the option unless such person 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 Scheme by way of periodical contributions, such person may, if such person gives the local authority notice in writing, cease paying the contributions with effect from the date of such person's next birthday following the receipt by the local authority of the notice.".

7 Amendment of article 6 of the Principal Scheme.

7. The Principal Scheme is hereby amended by the substitution for sub-articles (2) and (3) of article 6 of the following sub-articles:

"(2) Where a person opts under this Scheme to purchase notional service by way of periodical contributions, contributions will, subject to article 5 (7), be payable by such person from the date of such person's next birthday until the date such person 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 Scheme and, regard being had to the definitions of "salary" and "wages" in article 3, on the rate or salary and wages, as appropriate, applicable to such person 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) Where a person opts under this Scheme 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 3, on the annual rate of salary or on the weekly rate of wages multiplied by fifty-two, as appropriate, applicable at the date such person gives notice under article 5 (4) or, in any case referred to in article 5 (4) (a) (iii) where the option is made on the date of cesser of office or employment, on such person's 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 Scheme 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 5 (4) (a) (iii), 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.".

8 Amendment of article 9 of the Principal Scheme.

8. The Principal Scheme is hereby amended by the substitution for sub-article (4) of article 9 of the following sub-articles:

"(4) Where a registered officer or a registered employee who is purchasing or has purchased notional service by virtue of article 4 (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 such person would have if such person continued to serve in a wholetime capacity until the attainment of the age of sixty-five years, make such person's 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 6 (1) (a), such contributions shall cease,

(b) where the notional service is being purchased under article 6 (1) (a) or has been purchased under article 6 (1) (b), any excess contributions paid shall be returned to such person 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 purchsing or has purchased notional service is appointed to an office as referred to in sub-article (5) or (8) of article 10 of the Revision Scheme of 1986 or becomes entitled to reckon a period of service under the Revision Scheme of 1986 or the Local Government (Transfer of Service) Scheme, 1984 ( S.I. No. 298 of 1984 ) and has at that time purchased an amount of notional service which would, when added to the actual reckonable service such person would have if such person 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 such person's service greater than forty years, the following provisions shall apply:

( a ) where the notional service is being purchased by periodical contributions under article 6 (1) (a), such contributions shall cease,

( b ) where the notional service is being purchased under article 6 (1) (a) or has been purchased under article 6 (1) (b), any excess contributions paid shall be returned to such person 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.

(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.".

GIVEN under the Official Seal of the Minister for the Environment

this 21st day of December, 1995.

BRENDAN HOWLIN,

Minister for the Environment.

The Minister for Finance hereby consents to the Local Government (Superannuation ) (Purchase) (Amendment) Scheme, 1995.

GIVEN under the Official Seal of the Minister for Finance this 21st day

of December, 1995.

RUAIRÍ QUINN,

Minister for Finance.

EXPLANATORY NOTE.

This Scheme gives effect to revised arrangements for the purchase of additional notional service for superannuation purposes by local authority staff who are job-sharing. The Scheme also provides for the return of contributions in cases where the aggregate of actual and purchased service exceeds forty years. The Scheme is effective from 27th July, 1994.