S.I. No. 316/1987:

LOCAL GOVERNMENT (SUPERANNUATION) ACT, 1956 (CONSOLIDATION) SCHEME, 1987.

LOCAL GOVERNMENT (SUPERANNUATION) ACT, 1956 (CONSOLIDATION) SCHEME, 1987.

PART I.

PRELIMINARY AND GENERAL.

1. Short title.

2. Commencement.

3. Interpretation.

PART II.

PENSIONABLE OFFICERS.

4. Register of pensionable officers.

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

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

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

8. Reckoning service of pensionable officer.

9. Pensionable local service of pensionable officer.

10. Addition to pensionable local service of pensionable officer.

11. Service of pensionable officer at termination of office.

12. Grant of lump sum and allowance to pensionable officer on his ceasing to hold office.

13. Determination of lump sum granted to pensionable officer.

14. Determination of allowance granted to pensionable officer.

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

16. Grant of short service gratuity to pensionable officer.

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

18. Grant of gratuity in respect of deceased grantee under article 12.

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

20. Pensionable officers granted special leave without pay to take up appointments with E.E.C. institutions.

21. Contributions by pensionable officers.

22. Return of contributions to pensionable officers.

23. Repayment of returned contributions (pensionable officer).

24. Exclusions from salary and emoluments.

25. Calculation of pensionable remuneration of pensionable officer.

26. Transitional provisions for Part II.

PART III.

PENSIONABLE SERVANTS.

27. Register of pensionable servants.

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

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

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

31. Reckoning service of pensionable servant.

32. Pensionable local service of pensionable servant.

33. Grant of allowance to pensionable servant on his ceasing to hold employment.

34. Determination of allowance granted to pensionable servant.

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

36. Grant of short service gratuity to pensionable servant.

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

38. Grant of gratuity in respect of deceased grantee under article 33.

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

40. Contributions by pensionable servants.

41. Return of contributions to pensionable servants.

42. Repayment of returned contributions (pensionable servant).

43. Exclusions from wages and emoluments.

44. Calculation of pensionable remuneration of pensionable servant.

45. Transitional provisions for Part III.

PART IV.

ADDITIONAL BENEFITS.

46. Surrender of portion of allowance.

47. Gratuity or allowance in case of injury.

48. Gratuity -- part-time, permanent, non-pensionable officer.

49. Allowances in certain special cases.

PART V.

FINANCIAL PROVISIONS.

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

51. Area of charge of payment of local authority.

52. Refunds in certain cases.

53. Agreements in relation to contributions.

PART VI

MISCELLANEOUS.

54. General provision as to allowance being for life.

55. Assignment of allowance, etc.

56. Suspension or reduction of allowance.

57. Ascertainment of continuance of infirmity.

58. Cancellation of allowance on conviction of offence.

59. Particulars of benefits in advance of retirement.

60. Appeals to the Minister.

61. Repayment of contributions under Act of 1948.

62. Repayment of gratuity.

63. Repayment of lump sum, allowance, gratuity overpaid.

64. General restrictions on grants.

65. Revocations.

S.I. No. 316 of 1987.

LOCAL GOVERNMENT (SUPERANNUATION) ACT, 1956 (CONSOLIDATION) SCHEME, 1987.

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:

PART I. PRELIMINARY AND GENERAL

1.--This Scheme may be cited as the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987.

2.--(1) Parts I, IV, V and VI of this Scheme shall be deemed to have come into force on the 27th day of March, 1956.

(2) Part II of this Scheme shall be deemed to have come into force on the 1st day of April, 1956.

(3) ( a ) Part III of this Scheme 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 subparagraph (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.

( b ) In relation to the period ending on the 31st day of December, 1983 a reference in Part III of this Scheme to a local authority does not include a reference to any local authority in relation to whom that part had not come into operation save where the reference is in relation to service as an officer.

( c ) The commencement of Part III of this Scheme in relation to a local authority shall not have the effect of applying section 53 of the Act of 1925 to such local authority.

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 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.

( c ) in any other case, the Minister;

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

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

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

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

"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);

"emolument" means, subject to articles 24 and 43, 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 servant as such for his own use;

"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;

"fire brigade servant" means a 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;

"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;

"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;

"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);

"mental hospital servant" means a 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);

"the Minister" means the Minister for the Environment;

"officer" does not include a person holding any of the offices mentioned in section 17 of the Local Government Act, 1941 (No. 23 of 1941);

"pensionable local service"--

( a ) in relation to a pensionable officer, has the meaning assigned to it in article 9, and

( b ) in relation to a pensionable servant, has the meaning assigned to it in article 32;

"pensionable officer" means an officer of a local authority whose name is entered in the register of pensionable officers maintained by such local authority under article 4;

"pensionable servant" means a servant of a local authority whose name is entered in the register of pensionable servants maintained by such local authority under article 27;

"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 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 time to the service of one or more than one local authority,

( c ) is required to be a registered medical practitioner,

( d ) is a midwife whose name is entered under article 26, or

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

"salary" means, subject to article 24, payments as salary to an officer as such for his 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 for his own use which he would have received if he had not been suspended or absent on leave, includes that part;

"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 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 by reference to the provision of employment for him or the relief of his 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 a servant on or after the 10th day of January, 1984, a day on which he 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 servant was given paid leave.

( c ) a day (other than a Sunday) in respect of which the servant was paid compensation under the Workmen's Compensation Acts, 1934 to 1955, as continued by section 69 of the Social Welfare (Consolidation) Act, 1981 , 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 a Sunday) in respect of which the servant was paid injury benefit or disablement benefit under Chapter 5 of Part II of the Social Welfare (Consolidation) Act, 1981 , 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 servant was paid disablement benefit, it was a day on which he 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 on or after the 10th day of January, 1984, a day (other than a Sunday) in respect of which he was not in receipt of wages by virtue solely of his entitlement to disability benefit or invalidity pension under Chapter 2 or 10, as appropriate, of Part II of the Social Welfare (Consolidation) Act, 1981 , subject to the proviso that had he not been entitled to the said disability benefit or invalidity pension he would have been in receipt of wages at a rate not less than one-half of the full rate otherwise applicable to him,

( f ) as respects a person who is a pensionable servant 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) he was on leave from his employment, without pay, the day being a day in respect of which, had he been an officer of the local authority, he would have been granted salary or part salary, not being salary 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, subject to the proviso that it immediately 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 a Sunday or a day on which he was on permanent service) on which the servant was attending and performing his 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 a servant who is sharing wholetime employment with another servant under an approved job-sharing scheme, shall be deemed to include any day on which he would have worked in a wholetime capacity or in respect of which he would have been given paid leave had he not been sharing his employment under such job-sharing scheme;

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

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

"wages" means, subject to article 43, payments as wages to a servant as such for his own use and--

( a ) in the case of a 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 for his own use which he would have received if he had not been suspended or absent on leave, includes that part,

( b ) in the case of a servant who is being paid compensation under the Workmen's Compensation Acts, 1934 to 1955, as continued by section 69 of the Social Welfare (Consolidation) Act, 1981 , by a local authority, includes the wages that he would have received if he had not been in receipt of such compensation,

( c ) in the case of a servant who is being paid injury benefit or disablement benefit under Chapter 5 of Part II of the Social Welfare (Consolidation) Act, 1981 , 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 he is being paid disablement benefit, he 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 would have received if he had not been in receipt of such benefit, and

( d ) as respects a 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.

(2) 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 33 and 34 in relation to a pensionable servant who ceased to hold his 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.

(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, 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.

(5) In this Scheme references to provisions of the Social Welfare (Consolidation) Act, 1981 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 1980 which were repealed and re-enacted in that Act.

PART II. PENSIONABLE OFFICERS.

4.--(1) A local authority shall maintain a register to be known as the register of pensionable officers (in this Part of this Scheme 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 name in the register and shall notify him 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 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 Mental Treatment Act, 1961 , contributing under section 85 of the Act of 1945 or section 9 of the Act of 1909, the authority shall enter his 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 Mental Treatment Act, 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-articles his name in the register, but such person, in lieu of appealing under that sub-articles, may, within twelve months after the commencement of section 41 of the Mental Treatment Act, 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 Mental Treatment Act, 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 opts that paragraph (a) is not to apply in relation to him, and thereupon--

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

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

( e ) Where a person whose name is entered under this sub-articles by a mental hospital authority in the register was, immediately before the commencement of section 41 of the Mental Treatment Act, 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 and, for this purpose, his 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 Mental Treatment Act, 1961 , subject, by virtue of section 64 of the Act of 1945, to the Act of 1909, he 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 Mental Treatment Act, 1961 , and as from the commencement of which such person's name was entered under article 27(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,

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

5.--(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 accordingly 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 name by a local authority from the register may, within six months after the removal is notified to him, 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.

6.--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 employment.

7.--(1) A provision of this Part of this Scheme entitling a pensionable officer to reckon as service any period shall be subject to the overriding qualification that he shall not be entitled so to reckon a particular period more than once nor shall he 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 was not in receipt of that remuneration, being a period after the commencement of this Part of this Scheme 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 is granted special leave without pay for attending training with that Force,

( b ) any period in respect of which he 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 has done so,

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

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

(i) where he 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 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 was removed or discharged is satisfied that the service which he 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 would have been unable to reckon if he had continued to hold the position in which he had that service,

( f ) any period before a date after the commencement of this Part of this Scheme, being a date before the 10th day of January, 1984, on which he absents himself from the place where he performs his 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-articles (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, 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 effect 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 12 and 14, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter where the provisions of article 26(10) apply.

8.--(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 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 was a mental hospital officer or servant and which he 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 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 time under the direction of Connradh 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 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 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--

(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

(C) dismissed under section 7 of the Defence Forces Act, 1937 , 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 this Part of this Scheme, 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 this Part of this Scheme, 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, immediately before the commencement of this Part of this Scheme, he 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,

( 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 this Part of this Scheme he 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, not being service which he 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 this Part of this Scheme he 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, not being service which he 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 12 and 14 subject to the following provisos:

(i) that, with effect from the said 1st day of January, any period added pursuant to article 10(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 26(10) apply.

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

( a ) he 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, and

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

such person shall, as respects the period specified in paragraph (a) of this sub-article, be entitled to reckon 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 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, 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) of this article, capable of being reckoned by him 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 12 and 14 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 10(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 26(10) apply.

(5) ( a ) Where a person is a pensionable officer on or after the 1st day of January, 1968 he 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 12 and 14 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 10(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 26(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 16 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 31(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 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 12 and 14 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 10(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 26(10) apply.

(7) Subject to article 10(9), where a person is a pensionable officer on a date on or after the 1st day of January, 1968, he shall be entitled to reckon as service periods of wholetime service which he 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 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 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 12 and 14 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 26(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 12 and 14 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 26(10) apply.

9.--(1) For the purposes of this Scheme, 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 this Part of this Scheme he 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 this part of this Scheme 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 this Part of this Scheme, 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 of the Act of 1945, or in a position in respect of which he was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he is entitled to reckon as service under this Part of this Scheme, then for the purposes of this Part of this Scheme such service shall either--

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

( 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 is entitled to reckon as service under this Part of this Scheme during which he was a fire brigade officer or his name was entered in a register maintained under section 65 of the Act of 1945, or he 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 1st day of January, 1986, be increased by one-third for the purposes of sub-article (1).

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

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

( b ) his office is abolished, or

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

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

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

(ii) if his 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 office otherwise than by removal for misconduct or unfitness, the local authority may, if they so think fit, add to his 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 13 and an allowance under article 14;

( 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;

( c ) a period shall not be added where the service of an officer amounts to forty years or more;

( 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 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 under this Scheme greater than it would be if--

(i) his service were forty years, and

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

(iii) his 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-articles (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 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 26, or

(iii) an office of city or county manager, assistant city or county manager, chief executive officer or programme manager of a health board or from 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 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 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 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 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 this Part of this Scheme greater than his pensionable local service, together with any period added under this article, would be if he were to continue in office until he 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 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 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 appointment that he 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 has at his 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 appointment that he should retire at that age,

the following provisions shall apply--

(I) where he retires within four years of the first coming into operation of an age limit for the office, the local authority may add to his pensionable local service a period not exceeding one-half of the difference between his 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 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 pensionable local service a period not exceeding whichever of the following periods is the greater:--

(A) one-quarter of the difference between his 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 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 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 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 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 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 8.

(9) ( a ) Where a person, before the commencement of this Part of this Scheme, 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 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 8(7).

(10) ( a ) Where a pensionable officer of a local authority, before the commencement of this Part of this Scheme, 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 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) or article 8.

(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 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 pursuant to articles 12 and 14, subject to the proviso that the amount of the additional allowance so payable shall be reduced by one-quarter where the provisions of article 26(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 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).

11.--For the purposes of this Part of this Scheme, the service of a pensionable officer at the termination of his office shall be his pensionable local service together with any additional years added under article 10.

12.--(1) Where--

( a ) a pensionable officer of a local authority ceases to hold his 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 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 his case, he should be granted a reduced lump sum and allowance,

the local authority shall grant him 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 his office otherwise than by removal and--

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

(ii) he is a fire brigade officer or his 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 has become incapable of performing his 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 his 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 has not less than ten years of pensionable local service;

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

( e ) where the officer has ceased to hold his 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.

13.--(1) The amount of the lump sum to be granted under article 12 to a pensionable officer shall be equal to--

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

( b ) one and one-half times his 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 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).

14.--The allowance to be granted under article 12 to a pensionable officer on his ceasing to hold office shall be--

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

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

whichever is the less.

15.--(1) Where a local authority decide under article 12 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 under article 12 shall be reduced below the amount and rate that would be appropriate therefor under articles 13 and 14 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 13 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 14 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, 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 12 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 14.

16.--(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 his office, the local authority shall, in any of the cases specified in sub-article (3), grant to him a gratuity of such amount, not exceeding one twelfth 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, 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 his office, the local authority shall, in any of the cases specified in sub-article (3), grant to him a gratuity of such amount, not exceeding his 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 his office on account of being incapable of performing his duties by reason of permanent infirmity of mind or body;

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

( c ) where the office of the officer was abolished;

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

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.

17.--(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 legal personal representative a gratuity of such amount, not exceeding one twelfth 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, 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 legal personal representative a gratuity of an amount equal to--

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

( b ) his pensionable remuneration,

whichever is the greater.

(3) Notwithstanding the provisions of sub-articles (1) and (2), a 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.

18.--Where a person, who was a pensionable officer of a local authority and who was granted under article 12 a lump sum and allowance on ceasing to hold office, dies before the total of all sums received by him on foot of the lump sum and allowance is equal to his pensionable remuneration, the local authority shall grant to his legal personal representative, or, if he 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.

19.--Where a female pensionable officer of a local authority who has not less than five years of pensionable local service, having ceased to hold her 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.

20.--(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 return to a position in the local authority, he 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 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 attains sixty years of age, otherwise than because of dismissal or redundancy, and he does not return to a position in the local authority, the provisions of article 21 of the Revision Scheme of 1986 shall apply in his case, subject to the condition that his pensionable local service for the purposes of the said article 21 shall be his pensionable local service on his last day of such service with the local authority prior to taking up his appointment with the institution, and--

( a ) he agrees to have the provisions of the Revision Scheme of 1986 applied to him in the same way as they would have applied to him if he had exercised the option provided for under article 28 of that Scheme,

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

( c ) he does not become employed in a position service in which is capable of being reckoned under this Scheme or the Revision Scheme of 1986.

(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 dies while in the service of the institution before his 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 pensionable remuneration on his last day of reckonable service with the local authority prior to taking up his appointment with the institution multiplied by the number of whole years of his pensionable local service, or forty-five, whichever is the less, will be paid by the local authority to his legal personal representative, or, if he 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 17 will not apply in relation to him.

(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 attains sixty years of age, the following provisions shall apply:

( a ) the following benefits will be payable with effect from the date of his sixtieth birthday or, in case his 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 pensionable remuneration on his last day of reckonable service with the local authority prior to taking up his appointment with the institution multiplied by the number of whole years of his 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 pensionable remuneration on his last day of reckonable service with the local authority prior to taking up his appointment with the institution multiplied by the number of whole years of his 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 resignation therefrom with effect from the date on which he attains sixty years of age or in case his 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 under this Scheme.

(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 position in the local authority the following provisions shall apply:

(i) he may, if the local authority, after consultation with the Minister, are satisfied that there are special reasons for so doing, and he ceases to hold office with the local authority by reason of his resignation therefrom, be deemed to have returned to his position in the local authority on the day following his 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 12(2) (c) on that day, and

(ii) if he is so deemed to have returned to his 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 position in the local authority on the day following his 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 12(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 appointment with the relevant institution.

(6) For the purposes of this article--

"the European Communities" means the European Economic 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;

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

21.--(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 this part of this Scheme at the rate of five per cent. of--

( a ) his annual rate of salary, and

( b ) the annual value of his emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he 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 8, becomes entitled to reckon a period or periods of wholetime service as a temporary officer of a local authority, shall contribute to his 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 emoluments, if any, which he 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 emoluments, if any, which he 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 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 53 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 salary and emoluments, but, if any such deduction proper to be made by a local authority from his 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 out of any lump sum, allowance or gratuity payable by them to, or in respect of, him.

(4) Where, under article 50, 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 by way of contributions under this article, or under article 8(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 4(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 continuous period of being an officer of a local authority beginning on the commencement of section 41 of the Mental Treatment Act, 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 4(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 Mental Treatment Act, 1961 , and as from the commencement of which such person's name was entered under article 27(4), the reference to five per cent. in sub-article (1) shall, until the expiration of his continuous period of being an officer of a local authority beginning at the time as from which the mental hospital authority enter his name in the register, be construed as a reference to three per cent.

22.--(1) In this Part of this Scheme "the contributions" means, in relation to a pensionable officer, the aggregate amount of his contributions for superannuation in respect of service 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 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 his 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 16 or 19, the local authority shall return to him the contributions.

(4) Where a pensionable officer of a local authority having not less than ten years of pensionable local service ceases to hold his 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 12 or a marriage gratuity under article 19, the local authority shall return to him 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 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 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 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 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, he 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 21 of the Finance Act, 1972 , as amended by section 18 of the Finance Act, 1973 , shall apply in relation to a return of contributions made under this article.

23.--(1) Where, after the contributions have been returned under article 22 to a pensionable officer of a local authority on his 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 becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he 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 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 becomes employed, before the 27th day May, 1977, in a position service in which is capable of being reckoned under this Scheme, he 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 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) 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 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,

he 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 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 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, and

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

24.--(1) In this Part of this Scheme 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 ) payments for filling a position temporarily unless the period for which the payments are made is two years or more reckoned back from cesser of office,

( g ) allowances to cover particular expenses or needs,

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

(2) The Minister may, if he thinks fit, direct that payments of a specified kind, being a kind mentioned in paragraph (a) or (g) of sub-article (1), shall be for the purposes of this Part of this Scheme 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 this Part of this Scheme, include, as respects that officer, officers of that class or every officer (as may be appropriate) payments of that kind.

25.--(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 this Part of this Scheme shall be--

( a ) in case he has been an officer of a local authority during the whole of the relevant period and his 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 belonged at the expiration of the relevant period -- his annual rate of salary at the date of cesser of office together with the annual average of his emoluments (if any) in respect of the relevant period;

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

(3) ( a ) Where a pensionable officer ceased to hold his 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 salary at the date of cesser of office was one which was affected by paragraph 1 of the Proposals, his salary for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, 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 his office or died in office and his 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 said salary would have been so affected, his salary for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, 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 his office or died in office and his 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 said salary would have been so affected, his salary for the purposes of calculating his pensionable remuneration shall, if the Minister in his absolute discretion, 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 was a servant of a local authority, his wages as such servant shall, for the purposes of sub-article (2) (b), be regarded as salary.

(5) Notwithstanding any other provisions of this Scheme, 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 had not been promoted nor, in the case of an officer whose salary has changed during the relevant period by reason of his appointment to an office remunerated at a lower rate of salary than that which applied to his 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 annual rate of salary at the date of cesser of office together with the annual average of his 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 this Part of this Scheme 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 service,

subject to the proviso that any period during which he 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 held such office in a wholetime capacity.

(8) Notwithstanding the provisions of sub-article (2) (a), where a pensionable officer on or after the 10th day of January, 1984, ceases to hold office on reaching the age of sixty-five years, and within a period not exceeding three calendar months after such date, the salary for the class or grade of officers to which he 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, if the Minister in his absolute discretion so determines, his salary shall, for the purposes of article 13 only, be deemed to be the salary which would have been appropriate had the increase in salary been applicable on the date the officer ceased to hold his office, 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 13, a lump sum under article 13 together with an allowance under article 14, a short service gratuity under article 16, a death gratuity under article 17 or a marriage gratuity under article 19 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 is so sharing a wholetime office, his "salary" and "emoluments", respectively, as increased by one hundred per cent.

26.--(1) There shall be entered in the register, as from the commencement of this Part of this Scheme--

( a ) the name of every person whose name stood entered in the former register immediately before the commencement of this Part of this Scheme, and

( b ) the name of every person whose name would have stood entered in the former register immediately before the commencement of this part of this Scheme if he 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 this Part of this Scheme.

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

( b ) immediately before he commenced to hold that position, he 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 21 shall be required during a continuous period of service beginning on the commencement of this Part of this Scheme from a person whose name is entered under this article if, immediately before the commencement of this Part of this Scheme, his name did not stand entered in the former register or, if it did stand so entered, he was not then a person liable to make contributions under the Act of 1948.

(7) ( a ) No contribution under article 21 shall be required, during a period of continuous service beginning on the commencement of this Part of this Scheme from a person whose name is entered under this article, being a person referred to in sub-article (1) (a) if, immediately before his name was entered in the former register, section 63(5) of the Act of 1948 applied to him or section 63(5) of the Act of 1948 would have applied to him in case he had made an application under subsection (1) or (2) of that section or if, immediately before his name was entered in the former register, he was a servant and article 45(5) would apply to him but for his 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 21 shall be required, during a continuous period of service after becoming a pensionable officer, from a person who, immediately before he became a pensionable officer, was a person to whom sub-article (5) or (8) of article 45 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 this Part of this Scheme 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 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 this Part of this Scheme began before the 1st day of April, 1948, may, within six months after the determination of the appeal has been notified to him, give notice in writing to the local authority that the provisions specified in sub-article (10) are to apply in his 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 12,

( b ) in article 14 "one-sixtieth" shall be substituted for "one-eightieth" and "two-thirds" shall be substituted for "one-half",

( c ) article 15 shall not apply,

( d ) in article 16, "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 17 and 18 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 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 this Part of this Scheme 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 name in the register may, within twelve months after the commencement of this Part of this Scheme, 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 this Part of this Scheme 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 name in the register may, within twelve months after the commencement of this Part of this Scheme, 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 this Part of this Scheme by the local authority under section 8 of the Act of 1948.

PART III PENSIONABLE SERVANTS

27.--(1) A local authority shall maintain a register to be known as the register of pensionable servants (in this Part of this Scheme 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 up to and including the local financial year ending on the 31st day of December, 1977 (including the local financial year ending on the commencement of this Part of this Scheme in relation to that local authority), he 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 name in the register unless, within one month after the expiration of that local financial year, he gives notice in writing to that local authority that his 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 name in the register.

(4) ( a ) Where a servant of a mental hospital authority was, immediately before the commencement of section 41 of the Mental Treatment Act, 1961 , contributing under section 85 of the Act of 1945 or section 9 of the Act of 1909, the authority shall enter his 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 Mental Treatment Act, 1961 .

( 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 name in the register, such person may, within twelve months after the commencement of section 41 of the Mental Treatment Act, 1961 , appeal against the refusal or failure to the appropriate Minister and that Minister may either refuse the appeal or direct his 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 Mental Treatment Act, 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 opts that paragraph (a) is not to apply in relation to him, and thereupon--

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

(ii) if at any time after such commencement sub-article (2) would, apart from this subparagraph, apply in relation to him, that sub-article shall not apply if the relevant expiration of a local financial year is in the period of his 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 Mental Treatment Act, 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 and, for this purpose, his 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-articles by a mental hospital authority in the register was, immediately before the commencement of section 41 of the Mental Treatment Act, 1961 , subject, by virtue of section 64 of the Act of 1945, to the Act of 1909, he 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 Mental Treatment Act, 1961 , and as from the commencement of which such person's name was entered under article 4(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,

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

(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 name was not to be entered in or was to be removed from the register in accordance with sub-articles (2) or article 28(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 had the requisite number of service days to qualify him to have his name entered under the said sub-article (2), unless within one month after the expiration of such local financial year he gives notice in writing to the local authority that his 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 name shall be deemed to have been in the register of the local authority with which he first qualified to have his name entered pursuant to sub-article (2), for the duration of the first local financial year in which he had the requisite number of service days to so qualify him, unless within one month of being notified that he may do so by the local authority he gives notice in writing to them that his 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 as respects the entry of his name or the deeming of his 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 had the requisite number of service days to qualify him to have his name entered under sub-article (2) unless, within one month of being notified by the local authority of the amount of his liability for contributions as provided for in article 40(2) (b), he gives notice to the local authority in writing that his 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 his employment before the 22nd day of March, 1971 where its application would be of benefit to him 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 under article 34.

28.--(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 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 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 ceases to be so employed unless they have decided not to so employ him again or he dies and, so long as his name remains in the register on account of this paragraph, he shall for the purposes of articles 33, 36, 37, 39 and sub-articles (4) and (5) of article 41 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 again or he dies they shall remove his name from the register and, for the purposes of articles 33, 36, 37, 39 and sub-articles (4) and (5) of article 41, he shall be regarded as having then ceased to hold his 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 reinstatement.

29.--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.

30.--(1) A provision of this Part of this Scheme entitling a pensionable servant to reckon as service any period shall be subject to the overriding qualification that he shall not be entitled so to reckon a particular period more than once nor shall he be entitled so to reckon any of the following:

( a ) any period in respect of which he 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 has done so,

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

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

(i) where he 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 servant on or after the 10th day of January, 1984, where he 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 was discharged or removed is satisfied that the service which he 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 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 had his 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 had his last service day and the reckoning of such period is of benefit to him 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 33 and 34.

( 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 would have been unable to reckon if he had continued to hold the position in which he had that service.

(2) The provisions of sub-article (1) (c) (ii) shall be applied as respects a pensionable servant who ceased to hold his 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 33 and 34, subject to the proviso that the amount of any additional allowance so payable shall be reduced by one-quarter.

31.--(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 shared a wholetime office under an approved job-sharing scheme shall be reckoned as one-half of that period,

( c ) service during which he was a mental hospital officer or servant and which he 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 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,

( 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 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--

(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

(C) dismissed under section 7 of the Defence Forces Act, 1937 , 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.

(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-articles, 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 had continued to be such servant,

(ii) any period of employment, being before the commencement of this Part of this Scheme in relation to the local authority and not being any period which he is entitled to reckon under sub-article (8) under that or any other local authority during a local financial year in which he 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 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 27.

(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,--

( a ) he 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, 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 (9), capable of being reckoned by him 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 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, 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 33 and 34 in relation to a pensionable servant who ceased to hold his 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 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 33 and 34 in relation to a pensionable servant who ceased to hold his 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.

( 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 8(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 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 33 and 34 in relation to a pensionable servant who ceased to hold his 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 (including, notwithstanding article 30(1) (d), any such period during a local financial year during which he 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 this Part of this Scheme, 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 this Part of this Scheme, 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 this Part of this Scheme, he 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,

( 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 this Part of this Scheme, he 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, not being service which he is entitled to reckon under paragraph (c), or

( e ) as respects a pensionable servant who ceased to hold his employment on or before the 31st day of December, 1967, which, at any time before the commencement of this Part of this Scheme, he 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, not being service which he 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 33 and 34, 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 period of service a period determined on the assumption that his service record as respects the period covered by records and his 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 33 and 34 in relation to a pensionable servant who ceased to hold his 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 in lieu of the provisions of the said section 63(5).

32.--(1) For the purposes of this Scheme, 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 this Part of this Scheme he 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 this Part of this Scheme 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 this Part of this Scheme, 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 was not otherwise eligible for enhanced credit under a provision which corresponds to sub-article (2) which he is entitled to reckon as service under this Part of this Scheme, then for the purposes of this Part of this Scheme such service shall either--

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

( 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 is entitled to reckon as service under this Part of this Scheme during which he was a fire brigade servant or his name was entered in a register maintained under section 65 of the Act of 1945, or he 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).

33.--(1) Where--

( a ) a pensionable servant of a local authority ceases to hold his employment 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 he 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 his case, he should be granted a reduced allowance,

the local authority shall grant him 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 his employment otherwise than by being discharged for misconduct or unfitness and--

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

(ii) he is a fire brigade servant or his 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 has become incapable of performing his 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 his employment on account of having attained the age limit therefor and has not less than ten years of pensionable local service.

34.--The allowance to be granted to a pensionable servant under article 33 on his ceasing to hold his employment shall be either--

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

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

whichever is the less.

35. --(1) Where a local authority decide under article 33 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 his employment as a pensionable servant before the 10th day of January, 1984, the amount of the allowance granted to him under article 33 shall be reduced below the amount that would be appropriate therefor under article 34 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 34 shall be reduced by the amount of any loss of funds to the local authority for which the person is culpable or payment 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, the provisions of sub-article (1) (b) shall be applied in relation to a pensionable servant who was granted a reduced allowance under article 34 and who ceased to hold his 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 34.

36.--(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 his employment on account of being incapable of performing his duties by reason of permanent infirmity of mind or body, the local authority shall grant to him a gratuity of such amount, not exceeding his pensionable remuneration multiplied by four and one-third multiplied by the number of the years of his 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 his employment on account of being incapable of performing his duties by reason of permanent infirmity of mind or body, the local authority shall grant to him a gratuity of such amount, not exceeding his pensionable remuneration multiplied by fifty-two, as they consider proper.

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

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

38.--Where a person, who was a pensionable servant of a local authority and who was granted under article 33 an allowance on his ceasing to hold his employment, dies before the total of all sums received by him on foot of the allowance is equal to his pensionable remuneration multiplied by fifty-two, the local authority shall grant to his legal personal representative, or, if he 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.

39.--Where a female pensionable servant of a local authority who has not less than five years of pensionable local service, having ceased to hold her 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.

40.--(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 this Part of this Scheme 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 weekly rate of wages, and

( b ) the weekly value of his emoluments,

subject to the proviso that there shall be no contributions in respect of a period in respect of which he had neither wages nor emoluments or in respect of which he was paid compensation under the Workmen's Compensation Acts, 1934 to 1955, as continued by section 69 of the Social Welfare (Consolidation) Act, 1981 , by such local authority or in respect of a period in respect of which he was paid injury benefit or disablement benefit under Chapter 5 of Part II of the Social Welfare (Consolidation) Act, 1981 , 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 was paid disablement benefit, he 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 31, 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 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 emoluments, if any, which he 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 emoluments, if any, which he 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 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 becomes entitled to reckon pursuant to article 31(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 is not precluded from reckoning under article 30(d) (i) or (ii).

( c ) Save where an agreement pursuant to article 53 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 wages and emoluments, but, if any such deduction proper to be made by a local authority from his 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 out of any gratuity or allowance payable by them to, or in respect of, him.

(4) Where, under article 50, 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 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 27(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 continuous period of being a servant of a local authority beginning on the commencement of section 41 of the Mental Treatment Act, 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 27(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 Mental Treatment Act, 1961 , and as from the commencement of which such person's name was entered under article 4(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-articles (1) shall, until the expiration of his continuous period of being a servant of a local authority beginning at the time as from which the mental hospital authority enter his name in the register, be construed as a reference to three per cent.

41.--(1) In this Part of this Scheme "the contributions" means, in relation to a pensionable servant, the aggregate amount of his 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 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 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 any contributions made by him under article 40 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 is not precluded from reckoning under article 30(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 28(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 36 or 39, the local authority shall return to him 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 28(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 33 or a marriage gratuity under article 39, the local authority shall return to him 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 28(1) (b) that his name was to be removed from the register, subsequently ceases to hold his 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 dies, the local authority shall, with effect from 1st day of January, 1968, return to him, or in the case of death, to his 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 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 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 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 his 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 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, he 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 21 of the Finance Act, 1972 , as amended by section 18 of the Finance Act, 1973 , shall apply in relation to a return of contributions made under this article.

42.--(1) Where, after the contributions have been returned under article 41 to a pensionable servant of a local authority on his 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 becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he 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 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 becomes employed, before the 27th day of May, 1977, in a position service in which is capable of being reckoned under this Scheme, he 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 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) 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 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,

he 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 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 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, and

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

43.--(1) In this part of this Scheme neither "wages" nor "emoluments" shall include any of the following:

( a ) payments for overtime,

( b ) travelling expenses,

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

( d ) 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),

( e ) allowances to cover particular expenses or needs,

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

(2) The Minister may, if he thinks fit, direct that payments of a specified kind, being a kind mentioned in paragraph (a) or (e) of sub-article (1), shall be for the purposes of this Part of this Scheme 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 this Part of this Scheme, include, as respects that servant, servants of that class or every servant (as may be appropriate), payments of that kind.

44.--(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 this Part of this Scheme shall be--

( a ) in case he has been a servant of a local authority during the whole of the relevant period or during so much of that period as he is entitled to reckon as service and, at the expiration of the relevant period, his 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 belonged at the expiration of the relevant period -- his weekly rate of wages at the expiration of the relevant period together with the weekly average of his 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 employment or employments during the relevant period.

(3) ( a ) Where a pensionable servant ceased to hold his employment or died in his employment during the period beginning on the 1st day of October, 1982, and ending on the 31st day of December, 1982, and his rate of wages at the date of cesser of his employment was one which was affected by paragraph 1 of the Proposals, his rate of wages for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, 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 his employment or died in his employment and his rate of wages at the date of cesser of his employment was one which was affected by paragraph 2 of the Proposals, or had the Proposals been implemented on such date, his said rate of wages would have been so affected, his rate of wages for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, 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 his employment or died in his employment and his rate of wages at the date of cesser of his employment was one which was affected by paragraph 31 of the Proposals, or, had the Proposals been implemented on such date, his said rate of wages would have been so affected, his rate of wages for the purposes of calculating his pensionable remuneration shall, if the Minister, in his absolute discretion, so determines, and notwithstanding sub-article (2), be deemed to be the rate of wages which would have been appropriate if 40 per cent 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 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 was an officer of a local authority, his 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 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 employment in a position remunerated at a lower rate than that which applied to his former employment and who ceases to hold his 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 weekly rate of wages at the expiration of the relevant period together with the weekly average of his 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 last service day -- the period beginning on the commencement day and ending on his last service day, and

(ii) in any other case -- the three years ending on his 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 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 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 33, a short service gratuity under article 36, a death gratuity under article 37 or a marriage gratuity under article 39 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 is so sharing wholetime employment, his "wages" and "emoluments", respectively, as increased by one hundred per cent.

45.--(1) In the case of a local authority in relation to whom this Part of this Scheme came into operation pursuant to article 2(3)(a)(i), there shall be entered in the register as from the commencement of this Part of this Scheme 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 this Part of this Scheme 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 this Part of this Scheme 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 had two hundred or more service days, and

(ii) at the commencement of this Part of this Scheme in relation to the local authority, either he is a servant of the local authority or they intend again to take him 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 this Part of this Scheme 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 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 this Part of this Scheme ( 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 name was so entered), no contributions were contributed by him to the local authority--

( a ) the service day shall not be reckoned as such unless he makes to the local authority in respect of the service day such contributions as would have been contributed by him under this Part of this Scheme if, on the service day, it had been in operation in relation to the local authority and he had been a pensionable servant, and

( b ) sub-articles (3) and (4) of article 40 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

( c ) a person to whom sub-article (5) applies.

(5) No contribution under article 40 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 this Part of this Scheme if he 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 this Part of this Scheme began before the commencement of Part III of the Act of 1948.

(6) For the purposes of paragraph (b) and (c) of sub-articles (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 this Part of this Scheme is continuous.

(8) No contribution under article 40 shall be required from a person who, immediately before he became a pensionable servant, was a person to whom sub-article (6), (7) or (8) of article 26 applied during a continuous period of service after becoming a pensionable servant.

PART IV ADDITIONAL BENEFITS.

46.--(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 Part II or Part III of this Scheme,

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 Part II or Part III of this Scheme,

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, having regard to article 56(1) (a), by way of the allowance in respect of any period in relation to which he receives any such payment as is referred to in that paragraph, the remuneration referred to in that paragraph shall be treated as reduced by the amount surrendered by him as aforesaid,

( b ) for the purpose of calculating the amount of any gratuity which may be granted to his legal personal representative under article 18 (where applicable), the total of all the sums received by him 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 but for the surrender, and

( c ) for the purpose of calculating the amount of any gratuity which may be granted to his legal personal representative under article 38 (where applicable), the total of all sums received by him on foot of the allowance shall be deemed to be the total of all sums which would have been so received by him but for the surrender.

47.--(1) Where an officer or servant of a local authority is injured--

( a ) in the actual discharge of his duty, and

( b ) without his own default, and

( c ) by some injury attributable solely to the nature of his duty,

the local authority may grant to him, and, if within seven years after the date of the injury, he dies as a direct result thereof, to his widow (or, in the case of a female officer or servant, her widowed husband), his father or mother, if wholly dependent on him at the time of his death, and to or in respect of his 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 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 the Workmen's Compensation Acts, 1934 to 1955, as continued by section 69 of the Social Welfare (Consolidation) Act, 1981 , or by way of injury benefit or disablement benefit under Chapter 5 of Part II of the Social Welfare (Consolidation) Act, 1981 , and

( d ) where he has died, any pension payable to his widow under Chapter 11 of Part II of the Social Welfare (Consolidation) Act, 1981 ,

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 received the injury.

48.--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 is removed from his office for a cause other than misconduct or unfitness,

(ii) his office is abolished, or

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

the local authority may grant him a gratuity equal to one-twelfth of his remuneration at the time he 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.

49.--(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,

( c ) the person was not, on such cesser, granted a superannuation allowance by the local authority,

( d ) the local authority would, at the time of such cesser, have granted him an allowance under Part III of this Scheme if that Part 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-articles (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 as from the 27th day of March, 1956.

PART V. FINANCIAL PROVISIONS.

50.--(1) Where--

( a ) a lump sum, allowance or 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-articles (1) the refund shall be made to the local authority by whom the payment was made under that sub-articles.

(3) A payment made by a local authority pursuant to sub-articles (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 Oireachtas to a local authority paying any lump sum, allowance or gratuity granted under this Scheme by a vocational education committee, in aid of the rate or fund out of which the lump sum, allowance or gratuity is paid, one-half of every payment made by the local authority in respect of the lump sum, allowance or gratuity.

51.--(1) Subject to any order made under section 10(7) of Area of charge 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 servant of such local authority shall be charged on the area on which the remuneration of such person would have been charged if he 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 servant of an other 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 is granted under this Scheme by a local authority to or in respect of an officer or servant and in computing the amount thereof a period of service under an other 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.

52.--(1) Where a lump sum, allowance or 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 15 (1) (b) (i), 19 (b) (ii) (I), 35 (1) (b) (i) or 39 (b) (ii) (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 8(1) (g) (ii), (iii) or (iv), 8(1) (h) or 31(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 8(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 8(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).

(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 23(3) or 42(3).

(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 Minister 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) 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 8(1) (f) or 31(1) (f), the local authority may make the appropriate refunds to that authority or body.

(8) Notwithstanding the foregoing provisions of this article, two authorities may make and carry out an agreement that neither of them shall make refunds under those provisions to the other.

(9) Payments made by the Minister for Finance under this article shall be made out of moneys provided by the Oireachtas.

53.--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.

PART VI MISCELLANEOUS

54.--Save as otherwise provided by this Scheme, an allowance granted under this Scheme shall be an allowance for the life of the person to whom it is granted.

55.--(1) The following provisions shall have effect in relation to any payment (in this article referred to as the grant) payable under this Scheme 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 wife or husband 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 neglects to maintain any person whom he is liable to maintain, the local authority may in their discretion pay or apply the whole or any part of the grant to or for the benefit of that person;

( c ) 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 wife or husband or dependent relatives of the recipient;

( d ) 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;

( e ) 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;

( f ) 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 fails to make any declaration which he 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.

56.--(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 Scheme 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--

(I) held the office or employment in which he served on the last day of his 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 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 discretion but subject to the condition specified in paragraph (c), waive the application of paragraph (a) in any particular case, and that paragraph shall thereupon 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 Scheme by a local authority receives payment by the local authority of compensation under the Workmen's Compensation Acts, 1934 to 1955, as continued by section 69 of the Social Welfare (Consolidation) Act, 1981 , or receives payment of injury benefit or disablement benefit under Chapter 5 of Part II of the Social Welfare (Consolidation) Act, 1981 , no more of the allowance shall be paid to him 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-articles (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.

(6) Notwithstanding the foregoing provisions of this article, where an allowance payable under this Scheme--

( a ) was granted to a person in a case in which--

(i) he was removed or discharged from his position under a local authority for a reason other than misconduct or unfitness, or

(ii) his position under a local authority was abolished, or

(iii) his position was materially altered to his detriment by changes in its conditions made without reasonable cause and he resigned his position under a local authority, and

( b ) but for this sub-articles the allowance would be affected by a suspension, abatement or reduction referable to an increase of payment for services rendered that is granted to compensate for increases, since the allowance was granted, in the cost of living,

such suspension, abatement or reduction shall not be made.

57.--(1) Where an allowance is granted under this Scheme 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 is incapable of performing his 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 infirmity continues and, for that purpose, may, if they think fit, arrange for medical examinations and require him to submit himself thereto;

( b ) if such person fails wilfully or refuses to submit himself to any such medical examination, the allowance payable to him by virtue of the grant (together with, in case he is married and any allowance is payable under article 46 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 has been offered a pensionable office or employment under a local authority of a kind similar to his former office or employment and at a rate of remuneration not less than that at which he was paid immediately before he ceased to hold his 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 by virtue of the grant (together with, in case he is married and any allowance is payable under article 46 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 Part II or Part III of this Scheme is offered in pursuance of sub-articles (1) (c) a new office or employment and accepts it, the following provisions shall have effect on his ceasing to hold the new office or employment:

( a ) for the purposes of article 7(1) (b) or 30(1) (a), such period shall be regarded as not being a period in respect of which he has received a lump sum or allowance;

( b ) any lump sum granted to him under Part II of this Scheme or any gratuity granted to him or his legal personal representative under Part II or Part III of this Scheme shall be reduced by the amount of the lump sum (if any) granted to him with the allowance;

( c ) such period shall be regarded as continuous with his period of service in the new office or employment and the period during which he 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 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 pursuant to this article as he would have been if his service had not been broken by the period during which he was in receipt of the allowance.

58.--(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 Scheme 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.

59.--(1) Where an officer or servant of a local authority intends to retire from his office or employment on a particular date, he 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 intends to retire on that date,

( b ) the reasons for which he intends to retire,

( c ) that he wishes to be given particulars of his benefits on retirement.

(2) Where an officer or servant gives to a local authority a notice under this article stating that he wishes to be given particulars of his 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 Scheme to grant to him any lump sum, allowance or gratuity or to return to him any contributions or to add any period to his service or to reduce the amount of any lump sum or allowance to which he 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 will be entitled on such retirement.

(3) The provisions of article 60 shall apply in relation to a statement of intentions given by a local authority under paragraph (a) or (b) of sub-articles (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 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.

60.--(1) Where a person is aggrieved by the failure or refusal of a local authority to grant under this Scheme a lump sum, allowance or gratuity or to return under this Scheme contributions, he 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 granted by a local authority under this Scheme, he 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 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 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.

61.--Where--

( a ) a person holds a position service in which is capable of being reckoned under this Scheme, and

( b ) before the commencement of this Part of this Scheme contributions were returned to him by a local authority under the Act of 1948,

he 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 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.

62.--(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 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 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 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) 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 an other 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, and

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

63.--Where at any time a person receives payments on foot of a lump sum, allowance or 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 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.

64.--(1) Save under this Scheme or any scheme or regulations made 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, short service gratuity, death gratuity, marriage gratuity, lump sum or return of contributions to or in respect of any of their officers or servants.

(2) Notwithstanding the provisions of sub-articles (1), a local authority may establish a scheme for the making by their officers 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 Minister for the purposes of this sub-articles, 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.

65.--The Local Government (Superannuation) Regulations, 1984 ( S.I. No. 32 of 1984 ), the Local Government (Superannuation) Regulations, 1985 ( S.I. No. 407 of 1985 ) and the Local Government (Superannuation) (Job-Sharing) Regulations, 1985 ( S.I. No. 405 of 1985 ) are hereby revoked.

GIVEN under the Official Seal of the Minister for the Environment this 10th day of December, 1987.

PADRAIG FLYNN,

Minister for the Environment.

The Minister for Finance hereby consents to the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987.

GIVEN under the Official Seal of the Minister for Finance this 10th day of December, 1987.

RAY MACSHARRY,

Minister for Finance.

EXPLANATORY NOTE.

This Scheme consolidates the superannuation provisions applicable to officers and servants of local authorities who were formerly pensionable under the local Government (Superannuation) Act, 1956 , as amended by the Local Government (Superannuation) Regulations, 1984, the Local Government (Superannuation) Regulations, 1985 and the Local Government (Superannuation) (Job-Sharing) Regulations, 1985.