S.I. No. 324/2000 - Córas Iompair Éireann Spouses' and Children's Superannuation Scheme (Amendment) Scheme (Confirmation) Order, 2000.

I, MARY O'ROURKE, Minister for Public Enterprise, in exercise of the powers conferred on me by section 44 (4) of the Transport Act, 1950 (No. 12 of 1950), and Article 4 of the Córas Iompair Éireann (Additional Powers) Order, 1988 ( S.I. No. 381 of 1988 ), and the Communications (Transfer of Departmental Administration and Ministerial Functions) (No. 2) Order, 1987 ( S.I. No. 92 of 1987 ) (as adapted by the Transport, Energy and Communications (Alteration of Name of Department and Title of Minister) Order, 1997 ( S.I. No. 299 of 1997 )), after consultation with the Minister for Finance, hereby order as follows:

1. This Order may be cited as the Córas Iompair Éireann Spouses' and Children's Superannuation Scheme (Amendment) Scheme (Confirmation) Order, 2000.

2. In this Order “amending Scheme” means the Scheme amending the Córas Iompair Éireann Spouses' and Children's Superannuation Scheme (confirmed by the Córas Iompair Éireann Spouses' and Children's Superannuation Scheme, (Confirmation) Order, 1989 ( S.I. No. 211 of 1989 )), prepared by Córas Iompair Éireann and submitted to the Minister for Public Enterprise under Article 5 of the Córas Iompair Éireann (Additional Powers) Order, 1988 ( S.I. No. 381 of 1988 ), and section 44 (5) of the Transport Act, 1950 (No. 12 of 1950), and set out in the Schedule to this Order.

3. The amending Scheme is confirmed and shall be deemed to have come into operation on 1 January 1994.

SCHEDULE

CÓRAS IOMPAIR ÉIREANN SPOUSES' AND CHILDREN'S SUPERANNUATION (AMENDMENT) SCHEME 2000.

1. In this amending Scheme the following words and expressions shall have the meanings hereby assigned to them unless there is something inconsistent in the subject matter or context repugnant to such construction:—

“the existing Scheme” means the Córas Iompair Éireann Spouses' and Children's Superannuation Scheme as set out in the Schedule to the Córas Iompair Éireann Spouses' and Children's Superannuation Scheme (Confirmation) Order 1989 (S.I. 211 of 1989) as subsequently amended by the amending Scheme confirmed by Statutory Instrument No. 206 of 1992 ;

“the 1951 Scheme” means the C.I.É. Superannuation Scheme, 1951 set out in the Schedule to the Córas Iompair Éireann Superannuation Scheme, 1951 (Confirmation) Order, 1951 ( S.I. No. 353 of 1951 ), and subsequently amended by the amending Superannuation Schemes confirmed by Statutory Instruments numbered 221 of 1963, 80 of 1971, 254 of 1974, 47 of 1977, 126 of 1981, 245 of 1982, 345 of 1982, 287 of 1985, 339 of 1986, 58 of 1987, 29 of 1989, 212 of 1989, 234 of 1991, 12 of 1992, 13 of 1992 and 421 of 1992;

“this Scheme” means the existing Scheme as hereby amended;

“the operative date” means the 1st day of January, 1994.

2. In this amending Scheme unless otherwise expressly stated the words and expressions used shall have the meanings assigned to them by the existing Scheme.

3. (1) Subject as hereinafter specifically provided the benefits provided by the existing Scheme shall continue to be paid or be payable under and in accordance with the terms thereof and without alteration to every existing pensioner whose pension commenced prior to the operative date and to the personal representative of any deceased pensioner or member if the deceased's pension commenced or death occurred prior to the operative date.

(2) Subject as hereinafter specifically provided nothing in this amending Scheme shall affect the rights of any of the persons mentioned in the preceding sub-article, nor shall this amending Scheme affect any subsisting right or liability accrued to or in respect of, or incurred under the existing Scheme by, any person who retired from or left the service of the Board or died prior to the operative date.

4. The existing Scheme is hereby amended so as to conform to the provisions hereinafter contained and every provision of the existing Scheme which is inconsistent with the provisions hereinafter contained shall cease to have effect.

5. With effect from the operative date, the assets of the fund of this Scheme shall be transferred, and contributions payable under this Scheme shall be paid, to the fund of the 1951 Scheme, and benefits arising under this Scheme shall cease to be payable out of the fund of this Scheme.

6. With effect from the operative date, Article 2 of the existing Scheme shall be amended

(a) by deleting from Clause (2) of Article 2 the definitions of the expressions “the Trustees” and “the Secretary”;

(b) by deleting from Clause (2) of Article 2 the definitions of the expressions “C.I.É. Scheme”, “Committee”, “children's pension”, “the deceased”, “the deceased's pension”, “spouse's pension”, “former member”, “the Fund” and “the Actuary” and inserting in their respective places the following definitions:

“C.I.É. Scheme” means the 1951 Scheme or the Córas Iompair Éireann Salaried Officers' and Clerks' (G.S.R.) Superannuation Scheme or the Salaried Officers' and Clerks' (G.N.R., C.D.R. and I.R.C.H.) Superannuation Scheme 1977 or the D.U.T.C. Scheme for Clerical and Supervisory Staff or any other Superannuation Scheme for Salaried Staff of the Board, in each case as from time to time amended;

“Committee” has the meaning ascribed to it in the Córas Iompair Éireann Superannuation Scheme 1951;

“children's pension” has the meaning assigned to it by Article 5;

“the deceased” has the meaning assigned to it by Article 5;

“the deceased's pension” means, in relation to a deceased,

(a) where he retires on account of his infirmity before reaching the normal age of retirement and is awarded a pension, the pension which would be granted to him if at the time of his retirement, he had the pensionable membership which he would have had if he had served to age 65, increased by reference to pension increases granted during the period between his retirement and his death,

(b) where he dies while a contributing member having at least five years' pensionable membership, the pension for which he would have qualified if, on the date of death, he had retired and then had the pensionable membership which he would have had if he had served to age 65,

(c) where otherwise than on retirement due to infirmity, he is awarded a pension, the amount of such pension, increased by reference to pension increases granted during the period between his retirement and his death.

PROVIDED THAT for the purpose of this Scheme the deceased's pension shall not exceed one eightieth of pensionable salary for each year of reckonable service subject to a maximum of 40/80ths;

“spouses pension” has the meaning assigned to it by Article 5;

“former member” means a member who, being then married or whose spouse had died while he was a contributing member, had retired and been awarded a pension under a C.I.É. Scheme or had left service and has been awarded a Vested Benefit which has since come into payment;

“the Fund” has the meaning ascribed to it in the Córas Iompair Éireann Superannuation Scheme 1951;

“the Actuary” has the meaning ascribed to it in the Córas Iompair Éireann Superannuation Scheme 1951:

(c) by adding the following new definitions to Clause (2) of Article 2;

“Vested Benefit” has the meaning ascribed to it in the 1951 Scheme;

“Vested Pension” has the meaning ascribed to it in the 1951 Scheme;

and

(d) by adding the following new Clause (3) to Article 2:

(3) For the purposes of this Scheme, save where the context otherwise requires, “pension” in relation to a C.I.É. Scheme includes a Vested Pension which has come into payment.

7. With effect from the operative date, Article 3 to 35 of the existing Scheme shall be deleted and the following new Articles shall be inserted in their place.

(a) All persons who, on 1st January 1994, had been admitted to membership of the Scheme;

(b) All salaried employees appointed to the service of the Board on or after 1st January 1994.

(a) where he leaves a spouse, a pension to that spouse (hereafter in this Scheme referred to as a “spouse's pension”), and

(b) where he had a spouse at any time after this Scheme first applied to him (whether or not the marriage continued until his death and whether or not a spouse's pension is, or can be, granted), a pension for the children of the marriage, and, in the circumstances specified in this Scheme, for other children of his (in this Scheme referred to as a “children's pension”);

provided that any marriage of the member which takes place after he had ceased to be a contributing member shall not be taken into account for the purposes of this Scheme, and accordingly any reference to a marriage, a spouse or the children of the deceased shall be construed in accordance with the foregoing.

(a) if 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) Nothwithstanding paragraph (1) of this Article, where,

(a) a pension under this Scheme is not granted or ceases under the said paragraph (1), and

(b) at a subsequent date to the date of the marriage or cohabitation by reason of which the pension was withheld or ceased, the Committee is satisfied that the marriage or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension.

the Committee may, if they think fit, 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 Committee

provided that this paragraph shall not apply in any case where the spouse is entitled to benefit under this or any other public sector spouses' and children's pension scheme by virtue of the fact that his spouse of the second marriage was a member of this Scheme.

(3) Subject to paragraph (1) of this Article, 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.

(4) The rate of a spouse's pension shall be one-half of the rate of the deceased's pension.

(5) Notwithstanding paragraph (4) of this Article, where on the death of a contributing or former member, a spouse's pension becomes payable to his spouse, the rate of that pension may, in respect of the first month after his death, be increased,

(a) in case he dies while a contributing member, to one-twelfth of the rate of his pensionable salary,

(b) in case he dies after being granted a pension and the rate of pension payable to him on the date of his death is greater than the rate of the 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 Scheme.

(a) if the deceased remained unmarried during the period commencing on the 1st day of January, 1973, or, if later, the date on which this Scheme first applied to him, and ending on the date on which he ceased to be a contributing member, or

(b) if the child was conceived after the deceased ceased to be a contributing member, or

(c) because he is the adopted child of the deceased, if,

(i) the deceased was unmarried throughout the time this Scheme applied to him, or

(ii) he was adopted by the deceased after,

(A) the date of the termination of the deceased's last marriage, or

(B) the date on which the deceased ceased to be a contributing member, whichever was the earlier, or

(d) because he is the step-child of the deceased, if the deceased's marriage to the child's parent took place after the last day of the deceased's pensionable membership.

(2) A child shall not be eligible for a children's pension in respect of more than one member. Where there would, apart from this paragraph, be an eligibility for children's pension in respect of two or more members, the child will count as eligible in respect of one of them in the way which, in the opinion of the Committee, will give the most favourable overall result for the child or children in question.

(2) A children's pension may only be paid in relation to a period subsequent to the death of the deceased.

(3) The rate of children's pension under this Scheme shall be

(a) where the deceased leaves no spouse or, if the deceased leaves a spouse and the spouse dies, after the spouse's death,

(i) where there is only one child, four-twelfths of the deceased's pension,

(ii) where there are two or more children, a rate in respect of each child equivalent to F/G where F is six-twelfths of the deceased's pension and G is the number of children;

(b) subject to paragraph (4) of this Article, where the deceased leaves a spouse,

(i) where there are not more than three children, two-twelfths of the deceased's pension for each child,

(ii) where there are more than three children, a rate in respect of each child equivalent to X/Y where X is six-twelfths of the deceased's pension and Y is the number of children.

(4) (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 spouse, the Committee may, if they think fit, and for so long as they are in such care apply the rate of pension provided for in paragraph (3)(a) of this Article notwithstanding that the spouse is still alive.

(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 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 paragraph (3)(a) of this Article, 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.

(5) Notwithstanding the foregoing provisions of this Article, where the deceased leaves a surviving spouse and no spouse's pension is granted to her under this scheme of, if one is so granted to her and it ceases to be paid before her death, no children's pension shall be payable under this Scheme as respects any period comprised within the lifetime of the spouse or within the time in respect of which no spouse's pension is payable, as may be appropriate, unless the Committee in their absolute discretion shall decide that such a pension shall be so payable, and in case they shall so decide, they may if they think fit apply paragraph (4) to this Article as respects any such period.

(a) the rate of the contribution shall be one and one half per cent of the amount of the salary from time to time payable to him (or where he is in receipt of reduced salary because of absence from employment, of the amount of the salary that would be payable to him if he were not so absent);

(b) the contribution shall be paid in respect of his salary during the period commencing on the date on which he becomes a member for the purposes of this Scheme and ending when he ceases to be a contributing member, and at such times and in such manner as the Committee may determine.

(2) Contributions payable under this Article are in this Scheme referred to as “periodic contributions”.

(3) No contributions shall be payable under this Scheme by a member for any period which does not constitute pensionable membership.

(a) ceases to be a contributing member and was unmarried at all times during his membership, or

(b) ceases to be a contributing member otherwise than on death, retirement on pension or leaving service with entitlement to a Vested Benefit, having been married at any time during the period or for a portion of the period which this Scheme applied to him

then if his pensionable membership for superannuation purposes is not transferred to another organisation or service, the whole of his periodic contributions shall be returned to him or to his legal personal representative, and all entitlements and potential entitlements in respect of him under the terms of this Scheme shall cease.

(2) In any case other than a case mentioned in sub-paragraph (a) or (b) of paragraph (1) of this Article, a member on ceasing to be a contributing member may have returned to him, or if his membership ceases due to death, to his legal representative, such of those contributions, if any, beginning with his initial contributions and working forward, or, in the case of a member covered by sub-paragraph (b) of this paragraph, his final contribution and working back, as is necessary to secure that the period in respect of which such contributions are paid by him without being returned

(a) does not exceed forty years, and

(b) if he is unmarried when he ceases to be a contributing member, does not exceed a period equal to the length of service on the date of his spouse's death, and

(c) if he ceases to be a contributing member on leaving service with entitlement to a Vested Benefit in respect only of service completed after the 1st January 1991, does not include any period before the 1st January 1991.

(3) If a member has paid contributions under Article 16 (either by periodic deductions from salary or by lump sum payment) such contributions or portion thereof shall be refunded to him or to his legal personal representative in the following circumstances:—

(a) if contributions paid in respect of a period of notional pensionable membership of a C.I.É. Scheme are refunded, the contributions paid under Article 16 in respect of that period shall also be refunded.

(b) if, having been unmarried at all times during his membership, he ceases to be a contributing member and does not transfer his pensionable membership for superannuation purposes to another organisation or service, all of the contributions paid under Article 16 shall be refunded to him or to his legal personal representative.

(c) if, having been married at any time during the period which this Scheme applied to him, he ceases to be a contributing member and is then unmarried

(i) if he has paid contributions under Article 16 by periodic deductions from salary, all such contributions paid since the termination of his last marriage before such cesser shall be refunded,

(ii) if he has paid contributions under Article 16 by way of lump sum payment, the lesser of

(1) the total payment, or

(2) the proportion A/B of the payment, where A is the period (expressed to the nearest day) since the termination of his last marriage before such cesser and B is the period (expressed to the nearest day) since he elected to purchase notional pensionable membership, shall be refunded.

(4) Where any contributions are returned under this Article they shall be returned without interest and will be subject to deduction of tax at the appropriate rate.

(i) death after at least five years' pensionable membership, or

(ii) retirement on pension, or

(iii) leaving service with entitlement to a Vested Benefit

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 capital sum or death benefit or in such other manner as the Committee may require.

(2) A contribution under this Article shall be equal to one per cent of the annual amount of the member's pensionable salary multiplied by the number of relevant years.

(3) At the discretion of the Committee and subject to conditions specified by them, a member may elect to pay, over the period of twelve months beginning on a date specified by the Committee, being a date not earlier than the date of the election, additional contributions equal in each case to the amount of the periodic contributions payable in respect of that period 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 that in calculating what is the number of relevant years that number shall be reduced by one for every contribution made by the person under this paragraph.

(4) Service after forty years of pensionable membership shall be left out of account for the purposes of this Article.

(5) In this Article, subject to paragraph (6) following, the “number of relevant years” means:—

(a) in relation to a member who, being then married, ceases to be a contributing member,

(i) if such cesser is caused otherwise than by death or retirement due to infirmity, the number of years of pensionable membership which he then had,

(ii) if such cesser is due to death or to retirement on grounds of infirmity, the number of years of pensionable membership which he would have had if he 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 and are not returnable,

(b) in relation to a member who, being then unmarried, ceases to be a contributing member, the number of years of pensionable membership which he had on the date of termination of his last marriage before such cesser, reduced by the number of years, if any, for which periodic contributions have been paid by him and are not returnable.

(6) Any additional years allowed to a member in reckoning his pensionable membership of a C.I.É. Scheme (other than additional years allowed under the terms of the C.I.É. Group Voluntary Severance Schemes or additional years in respect of which periodic deductions from salary or lump sum payments are made under Article 16) shall be taken into account in the determination of the number of relevant years for the purposes of paragraph (5) of this Article.

(7) Where a member to whom this Article applies gave service with an organisation other than the Board which is reckonable under a C.I.É. Scheme, any portion of that service during which he paid periodic contributions under a Scheme similar to this Scheme may, provided that those contributions were not refunded to him, be excluded in determining the number of relevant years under paragraph (5) of this Article.

(8) A contribution under paragraph (1) of this Article shall be payable by a member whose services are dispensed with because of redundancy and who qualifies for a superannuation allowance under a C.I.É. Scheme. At the date of his retirement he shall pay a further contribution amounting to 1.5% of his pensionable salary at that date for each year between the age at which he retires and the age of 65 and the pension or pensions in respect of his spouse and children payable upon his death shall be the pension or pensions which would have been payable if the member had the service which he would have had if he had remained in membership to the age of 65 years.

(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 Committee 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 spouse

for the purposes of this Scheme the marriage may be regarded by the Committee as not having taken place, and in case the marriage is so regarded all necessary adjustments (including, if need be, repayment to the Fund of sums paid in respect of pensions already granted under this Scheme and refunds of contributions made under this Scheme) shall be made accordingly.

(2) The surviving spouse of a deceased member shall give to the Committee such information as is necessary for the proper operation of this Scheme in relation to him or any children of that member.

(3) A person having the care of a child of a deceased member shall give to the Committee such information as is necessary for the proper operation of this Scheme in relation to that child.

(4) The legal personal representative of a deceased member shall give to the Committee such information as is necessary for the proper operation of this Scheme in relation to the spouse or any children of that Member.

(5) Payment of pension under this Scheme shall be subject to the making by the spouse, or where the children's pension is not payable to the spouse, by the person having the care of the children in question, of a declaration in such form and at such time as the Committee may determine.

(2) Periodic deductions and lump sum payments shall be made at the appropriate percentage of salary specified in the following Table of Rates for each year of notional pensionable membership purchased.

TABLE OF RATES

(3) (a) The rates of deductions and lump sum payments depend upon current investment conditions and the age pattern of those electing to purchase and the rates in the preceding Table may be altered at any time by the Actuary subject to the approval of the Minister.

(b) Periodic deductions shall be made until the member reaches age 60, retires on pension or dies, which ever shall first occur.

(2) If the pensioner becomes incapable of giving a receipt for payments due, the Committee shall have discretion to make such payments in whole or in part to such persons, including the authorities of any institution having care of the pensioner, as the Committee think fit, and the Committee shall be discharged from all liability in respect of any sum so paid.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The purpose of this Order is to transfer the assets of the fund of the C.I.E. Spouses' and Children's Superannuation Scheme, and to provide for contributions payable under that Scheme to be paid to the fund of the C.I.E. Superannuation Scheme 1951.