S.I. No. 184/1992:

LOCAL GOVERNMENT (SUPERANNUATION) (PURCHASE) SCHEME, 1992.

LOCAL GOVERNMENT (SUPERANNUATION) (PURCHASE) SCHEME, 1992.

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

1. This Scheme may be cited as the Local Government (Superannuation) (Purchase) Scheme, 1992.

2. This Scheme shall be deemed to have come into force on the 1st day of July, 1990.

3. (1) In this Scheme--

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

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

"actual pensionable service" means service as a registered officer or registered employee which is reckonable as service for the purposes of Parts II and III of the Revision Scheme of 1986, not being notional service purchased under this Scheme or under the Local Government (Superannuation) (Purchase) Scheme, 1986 ( S.I. No. 421 of 1986 );

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

"death gratuity", except in the expression "preserved death gratuity" means, in relation to a registered officer, a gratuity under article 18 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity under article 41 of the Revision Scheme of 1986;

"emoluments" has the meaning assigned to it in article 3 of the Revision Scheme of 1986;

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

"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;

"the Local Government (Spouses and Children Contributory Pension) Scheme" means--

( a ) in relation to an officer, the Local Government Officers (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 364 of 1986 ), and

( b ) in relation to an employee, the Local Government Employees (Spouses and Childrens Contributory Pension) Scheme, 1986 ( S.I. No. 363 of 1986 );

"the Local Government (Widows and Orphans Contributory Pension) Scheme" means--

( a ) in relation to an officer, the Local Government Officers (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 321 of 1984 ), and

( b ) in relation to an employee, the Local Government Employees (Widows and Orphans Contributory Pension) Scheme, 1984 ( S.I. No. 318 of 1984 );

"lump sum", except in the expression "preserved lump sum" and in the definition of "retained benefits", means, in relation to a registered officer, a lump sum under article 13 of the Revision Scheme of 1986, and, in relation to a registered employee, a lump sum under article 36 of the Revision Scheme of 1986;

"marriage gratuity" means, in relation to a registered officer, a gratuity under article 20 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity under article 43 of the Revision Scheme of 1986;

"minimum retiring age" has the meaning assigned to it in article 3 of the Revision Scheme of 1986;

"the Minister" means the Minister for the Environment;

"net pensionable remuneration" means the amount by which a registered employee's pensionable remuneration multiplied by fifty-two exceeds twice the annual equivalent of the personal weekly rate of old age contributory pension payable on his last service day;

"net wages" means the amount by which a registered employee's wages exceeds twice the personal weekly rate of old age contributory pension payable for the time being;

"notional service" means service purchased under this Scheme;

"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);

"pension", except in the expression "preserved pension" and in the definition of "retained benefits", means, in relation to a registered officer, an annual allowance under article 13 of the Revision Scheme of 1986, and, in relation to a registered employee, a weekly allowance under article 36 of the Revision Scheme of 1986;

"pensionable local service" means pensionable local service for the purposes of the Revision Scheme of 1986 and the Local Government (Transfer of Service) Scheme, 1984;

"pensionable officer" shall have the meaning assigned to it in article 3 of the Scheme of 1987;

"pensionable remuneration", in relation to a registered officer, has the meaning assigned to it in article 27 of the Revision Scheme of 1986, and, in relation to a registered employee, has the meaning assigned to it in article 49 of the Revision Scheme of 1986;

"pensionable servant" shall have the meaning assigned to it in article 3 of the Scheme of 1987;

"periodical contributions" means contributions payable under article 6 (1) (a);

"personal weekly rate of old age contributory pension" has the meaning assigned to it in article 3 of the Revision Scheme of 1986;

"preserved death gratuity" means, in relation to a registered officer, a gratuity payable on death by virtue of article 21 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity payable on death by virtue of article 44 of the Revision Scheme of 1986;

"preserved lump sum" and "preserved pension" means, respectively, in relation to a registered officer, a lump sum and a pension payable by virtue of article 21 of the Revision Scheme of 1986, and, in relation to a registered employee, a lump sum and a pension payable by virtue of article 44 of the Revision Scheme of 1986;

"registered employee" means a registered employee within the meaning of the Revision Scheme of 1986;

"registered officer" means a registered officer within the meaning of the Revision Scheme of 1986;

"retained benefits" means superannuation benefits, other than benefits referred to in clause 3 of the First Schedule to this Scheme, accruing to or in respect of a person as a result of any employment at any time prior to the date on which he became a registered employee or a registered officer, and includes pensions, commutation payments, lump sums, gratuities (including marriage gratuities) and returns of contributions or any other like payment;

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

"service day" has the same meaning as is assigned to it in article 3 of the Revision Scheme of 1986;

"short service gratuity" means, in relation to a registered officer, a gratuity under article 17 of the Revision Scheme of 1986, and, in relation to a registered employee, a gratuity under article 40 of the Revision Scheme of 1986;

"single payment" means a payment under article 6 (1) (b);

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

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

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

4. This Scheme applies to a person who is a registered officer or registered employee who is under the age of sixty-five years and is giving actual pensionable service on or after the 1st day of July, 1990 and who--

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

( b ) is not debarred by clause 2 of the First Schedule to this Chapter by virtue of having received or being entitled to a retained benefit.

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

( a ) the number of years specified in column (2) of the Table, contained in the First Schedule to this Scheme opposite the actual reckonable service which the person concerned would have if he continued to serve until he attained the age of sixty-five years, and

( b ) in the case of a person referred to in sub-article (4) (a) (ii), a period equal to the period of special leave without pay.

(2) A person shall not be entitled to exercise an option under this Scheme to purchase notional service where--

( a ) he is for the time being suspended from duty (with or without pay), or

( b ) he is for the time being on sick leave, or

( c ) subject to article 13, he is for the time being on special leave without pay, or

( d ) being a registered employee, he is for the time being such registered employee by virtue of article 5 (2) (b) (i) of the Revision Scheme of 1986.

(3) ( a ) Subject to paragraph (b), an option to purchase notional service by periodical contributions may be exercised by a registered officer or registered employee to whom this Scheme applies at any time during which he is giving actual pensionable service.

( b ) An option to purchase notional service by periodical contributions shall not be exercisable if less than two years will elapse between the date of the next birthday of the person proposing to exercise the option and the date on which he will attain the age of sixty-five years.

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

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

(ii) before the expiration of the period of six months beginning on the date of the person's return to actual pensionable service following a period of special leave without pay, or

(iii) on the date of cesser of office or employment of the person concerned provided he has ceased to hold his office or employment on account of having attained the minimum retiring age therefor or by virtue of having become incapable of performing his duties by reason of permanent infirmity of mind or body, or during the period of two years ending on the date of such cesser.

(5) An option to purchase notional service under this Scheme shall be exercised in writing while the officer or employee is giving actual pensionable service.

(6) Subject of sub-article (7), a person who exercises an option to purchase under this Scheme may not revoke the option unless he gives notice in writing to that effect before the single payment is made or the periodical contributions by him commence.

(7) Where a person is purchasing notional service under this Scheme by way of periodical contributions, he may, if he gives to the local authority notice in writing, cease paying the contributions with effect from the date of his next birthday following the receipt by the local authority of the notice.

6. (1) Subject to sub-article (4), notional service may be purchased under this Scheme by--

( a ) payments periodically deducted from salary or wages (in this Scheme referred to as "periodical contributions"), or

( b ) a single payment.

(2) Where a person opts under this Scheme to purchase notional service by way of periodical contributions, contributions will, subject to article 5 (7), be payable by him from the date of his next birthday until the date he attains the age of sixty-five years and such contributions will be calculated in the manner specified in clause 1 of the Second Schedule to this Scheme and on the rate of salary or wages, as appropriate, received by him from time to time and at whichever of the rates shown in the Tables contained in that clause is appropriate in the particular case.

(3) Where a person opts under this Scheme to purchase notional service by a single payment, the amount of the payment will be based on his annual rate of salary or on his weekly rate of wages multiplied by fifty-two, as appropriate, at the date he gives notice under article 5 (4) or, in any case referred to in article 5 (4) (a) (iii) where the option is made on the date of cesser of office or employment, on his pensionable remuneration (pensionable remuneration multiplied by fifty-two in the case of an employee) on that date, and will be calculated in the manner specified in clause 2 of the Second Schedule to this Scheme and at whichever of the rates specified in the Tables contained in that clause is appropriate in the particular case. In addition to the foregoing such payment shall be made not later than six months after the date of the said notice or, in any case referred to in article 5 (4) (a) (iii), not later than the date of cesser of office or employment, and if the payment is not so made the option will be regarded as not having been exercised.

(4) Where

( a ) a person opts under this Scheme to purchase notional service whether by a single payment or by periodical contributions, and

( b ) the person pays contributions calculated by reference to salary or wages only, and

( c ) the pensionable remuneration by reference to which his lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity is calculated includes, in addition to the salary or wages element, a sum in respect of emoluments or payments of a specified kind which the Minister directs shall be part of the salary or wages of the particular person under article 26 (2) or 48 (2) of the Revision Scheme of 1986,

an extra contribution will be payable by him in respect of such emoluments and such payments by way of a deduction from the lump sum, death gratuity, preserved lump sum, preserved death gratuity or short service gratuity. The said extra contribution will be the equivalent of the contribution, additional to that so calculated, which would be payable if--

(i) at the date of retirement, resignation or death, he had exercised an option to purchase by a single payment a number of years of notional service equivalent to that as regards which the said option is exercised, and

(ii) the rate of salary or wages by reference to which the contribution falls, by reason of the foregoing, to be calculated was equal to the amount of the said emoluments or payments.

(5) Where an extra contribution under sub-article (4) falls to be made from a preserved lump sum or preserved death gratuity and the preserved lump sum or preserved death gratuity in question falls to be increased by reference to any pensions increases granted under regulations made under the Pensions (Increase) Act, 1964 (No. 10 of 1964) during the period between the date the person making such contribution ceases to hold his office or employment, as appropriate, and the date on which the preserved lump sum or preserved death gratuity becomes payable, the extra contribution shall be calculated by reference to the emoluments and payments element in the pensionable remuneration at date of cesser of office or employment, as increased by reference to the aforesaid pensions increases, and, where appropriate, by reference also to the personal weekly rate of old age contributory pension payable on the relevant last effective date of such pension increases.

(6) Where notional service of less than one year is purchased under this Scheme it shall be paid for by a single payment.

7. (1) Where, before attaining the age of sixty-five years, a registered officer or registered employee who has purchased notional service under this Scheme either ceases to hold office or employment as a registered officer or registered employee or has one or more periods during which he was not giving actual pensionable service or gives notice in writing under article 5 (7), the extent of the notional service which he has purchased shall be--

( a ) in case the notional service was purchased by means of a single payment -- the full period of the notional service which he purchased, or

( b ) in case he opted to purchase notional service by way of periodical contributions -- the period determined by the formula

where

A is the number of years of notional service which he opted to purchase (any days in addition to a year or a multiple of years to be represented by the fraction N/365, where N is the number of such days),

B is the number of years over which he has made periodical contributions for notional service (any days in addition to a year or a multiple of years to be represented by the fraction N/365, where N is the number of such days),

C is the total number of years over which he would have paid periodical contributions for notional service (any days in addition to a year or a multiple of years to be represented by the fraction N/365, where N is the number of such days), if he had continued to hold office or employment as a registered officer or registered employee until he attained the age of sixty-five years.

(2) Where a registered officer or registered employee who has purchased service under this Scheme qualifies for superannuation benefit in respect of his actual reckonable service (other than a death gratuity or a benefit under the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme) which becomes payable before he attains the age of sixty-five years, the service so purchased, after the application of sub-article (1), shall be calculated in accordance with the Table contained in the Third Schedule to this Scheme.

8. (1) Subject to sub-articles (2), (3), (4) and (5), notional service purchased under this Scheme shall be reckonable as service by a registered officer or registered employee for the purposes of Parts II and III of the Revision Scheme of 1986, subject to the limitations that it shall not be reckonable for the purposes of calculating--

( a ) a marriage gratuity,

( b ) a short service gratuity, unless the officer or employee has at least one year's actual reckonable service, or

( c ) a pension or preserved pension unless the officer or employee has at least five years' actual reckonable service.

(2) The pensionable local service of a registered officer or registered employee at any time for the purposes of the Revision Scheme of 1986 shall include any period of notional service which he becomes entitled to reckon as service under sub-article (1) save that--

( a ) the provisions of sub-article (2) or (3) of article 9 and sub-article (2) or (3) of article 33 of the Revision Scheme of 1986 shall not apply in respect of notional service,

( b ) notional service shall not be taken into account for the purpose of determining any period which may be added to a registered officer's service under article 10 of the Revision Scheme of 1986, or for the purpose of determining any period which may be added to a registered employee's service under article 34 of the Revision Scheme of 1986, save that a period shall not be added under the said article 10 or 34 which would be such as to make the aggregate of the pensionable local service (including the notional service) and the added service greater than forty years.

(3) For the purpose of aggregating periods of notional service with other periods of service or added service, any days of notional service in addition to a year or a multiple of years shall be represented by N/365, where N is the number of such days.

(4) In any application of article 38 of the Revision Scheme of 1986 to a registered employee who is fully insured, the provisions of sub-article (2) of that article shall apply to notional service in the same way as it applies to the service specified in paragraphs (a) and (b) of sub-article (2) of that article.

(5) Where a registered employee who under this Scheme has purchased notional service qualifies for a supplementary weekly allowance under article 38 (3) of the Revision Scheme of 1986, no account shall be taken of the notional service in determining the amount of the said supplementary weekly allowance.

(6) Where a registered officer or registered employee makes under this Scheme two or more purchases of notional service each such purchase shall be treated separately under this Scheme.

9. (1) Where a registered officer or registered employee who has purchased notional service ceases to hold his office or employment and does not qualify for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under the Revision Scheme of 1986, or if he does so accept such a position or subsequent such positions and he ceases to hold that position without qualifying for a pension, preserved pension, death gratuity, preserved death gratuity or short service gratuity and does not accept any other position service in which is capable of being reckoned under the Revision Scheme of 1986, the local authority shall return to him, or to his legal personal representative, the contributions which he has paid under this Scheme.

(2) Where a member of the Local Government (Widows and Orphans Contributory Pension) Scheme, while unmarried,

( a ) dies in office or employment, or

( b ) ceases to hold his office or employment (other than where he accepts a position service in which is capable of being reckoned under the Revision Scheme of 1986), having qualified for a pension or preserved pension,

the following provisions shall apply as regards the contributions which he has paid under this Scheme for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits (which contributions shall, for the purposes of this article, be calculated by subtracting from the contributions actually paid by the member, the contributions which would have been payable had he not been a member of the Local Government (Widows and Orphans Contributory Pension) Scheme), namely:

(i) in case he has paid such contributions by way of periodical contributions--

(I) where he was not married at any time during the period beginning on the day on which he opted to pay the contributions and ending on his last day of actual reckonable service, the local authority shall return to him all the said contributions, and

(II) where he was married at any such time, the local authority shall return to him all the said contributions made by him since his marriage, or, as may be appropriate, his last marriage, ended.

(ii) in case he has paid such contributions by means of a single payment, the local authority shall return to him whichever of the following is the lesser, namely:

(I) the amount of the contributions, or

(II) an amount determined by the formula

where

A is the number of days in the period beginning on the day his marriage, or in case he has been married more than once, his last marriage, ended and ending on his last day of actual reckonable service, and

B is the number of days in the period beginning on the day on which he contributed by means of a single payment and ending on his last day of actual reckonable service, and

C is the amount of the contributions.

(3) Where a registered officer or registered employee who has purchased notional service ceases to hold his office or employment and accepts a position service in which is capable of being reckoned under the Revision Scheme of 1986 and either--

( a ) a widows and orphans or spouses and childrens pension scheme reciprocal generally with the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme does not apply to him, or

( b ) where such a scheme does apply to him, on ceasing to hold the position to which such scheme applies benefit would not in the event of his death be payable thereunder and he does not accept any other position service in which is capable of being reckoned under the Revision Scheme of 1986,

the local authority shall return to him the contributions which he has paid under this Scheme for notional service in respect of Local Government (Widows and Orphans Contributory Pension) Scheme benefits or Local Government (Spouses and Childrens Contributory Pension) Scheme benefits.

(4) Where a local authority return contributions under this article and the amount returned includes a sum for contributions made by the officer or employee in question which is held by any other local authority, that local authority shall recoup such sum to the local authority.

10. Where, subsequent to a registered officer or registered employee having opted to purchase service by periodical contributions, it appears that he would not qualify for a superannuation benefit in respect of all the notional service which he opted to purchase, a revised rate of periodical contributions shall be calculated based on his age next birthday on the date of the original option and the maximum amount of notional service which would be reckonable; contributions at the revised rate shall commence as soon as possible but excess contributions paid under the former option will be offset against contributions due under the revised option. The amount of the excess contributions under the former option shall be equal to the proportion A/B of all contributions paid to date under that option where B is the amount of notional service which he opted to purchase and A is the portion of such service in respect of which he would not qualify for a superannuation benefit.

11. (1) ( a ) Where, on or after the 1st day of July, 1990, a registered officer or registered employee is allowed special leave without pay or an extension of special leave without pay in order to take up or retain employment in an organisation, not being an organisation service in which is capable of being reckoned as service for the purposes of the Revision Scheme of 1986, and that organisation agrees to purchase, either directly or in conjunction with another organisation, notional service by a single payment under article 6 for the officer or employee in respect of some or all of the period of special leave, then such purchase may be agreed to by the local authority and in case such a purchase is made the terms of this Scheme shall apply as if the person concerned had himself made the single payment under this Scheme.

( b ) Notwithstanding article 5 (1), the purchase of notional service under paragraph (a) will not be subject to the limitations provided for in the First Schedule to this Scheme.

( c ) Notwithstanding article 5 (2) (b), the purchase of notional service under paragraph (a) will not be barred by reason of sick leave in cases where the organisation has, before the special leave commences, given a commitment to purchase notional service in respect of the relevant period of the special leave.

(2) The provisions of sub-article (1) shall also apply as respects a pensionable officer or pensionable servant save that for this purpose any references to the provisions of the Revision Scheme of 1986 in this Scheme shall be construed mutatis mutandis as if they were references to the corresponding provisions of the Scheme of 1987.

12. (1) The provisions of articles 23 (4) and 45 (4) of the Revision Scheme of 1986 shall apply to contributions for notional service paid under this Scheme as if they were contributions paid under the said article 23 or 45.

(2) In any application of the provisions of articles 56 and 57 of the Revision Scheme of 1986 in relation to a registered officer or registered employee, notional service purchased under this Scheme shall be deemed to have been served with the local authority to whom under article 6 the periodical contributions were paid or a single payment was made. In the case of periodical contributions where some but not all were paid to a particular local authority, the notional service which shall be deemed to have been served with that local authority shall be determined by the same formula

as is referred to in article 7 (1) (b) with A, B and C having the meaning assigned to them in the said article 7 (1) (b).

13. (1) Where, at any time, it appears to the Minister that the contribution rates set out in the second Schedule to this Scheme or the actuarial factors set out in the Third Schedule to this Scheme do not meet the requirement that this Scheme be self-financing he may, with the consent of the Minister for Finance, revise such rates or factors.

(2) The provisions of sub-article (1) shall not apply to a person who, before the effective date of any revision of contribution rates or actuarial factors, had opted to purchase notional service under this Scheme.

14. Notwithstanding any other provision of this Scheme, a pensionable officer or registered officer who, on or after the 1st day of July, 1990, is granted special leave without pay by a local authority to take or extend a career break may reckon as pensionable local service the period of such special leave without pay in accordance with such conditions as may be determined by the Minister.

FIRST SCHEDULE.

1. For a person:

( a ) whose actual reckonable service if he continued to serve until he attains the age of sixty-five years would be at least nine years, and

( b ) subject to clause 3 of this Schedule, who is not entitled to retained benefits from a previous pension scheme, the maximum amount of notional service which may be purchased by him is to be determined by reference to the following Table:

TABLE

Where the said actual reckonable service is less than twenty years and includes a number of days of service in excess of a multiple of completed years of service, a number of days, equivalent to the difference between the said reckonable service, including days of service, and the next multiple of completed years of service, may be added to the maximum period of notional service purchasable specified in column (2) of the above Table.

2. For a person who is entitled to retained benefits the maximum number of years of notional service which may be purchased is whichever of the following is the smaller:

( a ) the maximum specified in clause 1 of this Schedule,

or

( b ) the number of years determined by the formula

40 - A - B

where

A is the number of years (any days in addition to a multiple of completed years being taken into account on a pro-rata basis) of actual reckonable service which the person would have if he serves to the age of sixty-five years, and

B is the number of years of his pensionable service (any days in addition to a multiple of completed years being taken into account on a pro-rata basis) in the prior position to which the retained benefits relate,

adjusted where appropriate to take account, as the Minister shall, to such extent with the consent of the Minister for Finance, require, of the proportionate difference between the said retained benefits and the superannuation benefits accruing from a similar period of service as a registered officer or registered employee, as appropriate.

3. The following shall be deemed, for the purposes of this Scheme, not to be retained benefits:

( a ) where the benefit consists only of a return of superannuation contributions which was either paid when the person concerned was under the age of forty-five years or was less than £2,000 in amount; or

( b ) where the benefit consists of a pension of not more than £52 a year or of a lump sum payment of less than £200.

SECOND SCHEDULE.

1. For a person who opts under this Scheme to purchase notional service by periodical contributions, the following Tables show the rate per cent. which is to be deducted from salary or wages for each year of notional service so purchased.

TABLE I.

Officers and Employees who are not fully insured.

TABLE IA

Purchases Scheme: Periodic Contributions.

Employees who are fully insured.

(A) Non-Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme.

(B) Members of the Local Government (Widows and Orphans/Spouses and Childrens Contributory Pension) Scheme.

2. For a person who opts under this Scheme to purchase notional service by a single payment, the following Tables show the rate per cent. of annual rate of salary or weekly rate of wages multiplied by firty-two, or where a purchase is made under article 5 (4) (a) (ii) on the date of cesser of office or employment, the pensionable remuneration on which his lump sum was calculated, which is to be paid for each year of notional service so purchased.

TABLE II.

Officers and Employees who are not fully insured.

TABLE II A.

Employees who are fully insured.

(A) Non-members of the Local Government (Widows and Orphans/Spouses and Children's Contributory Pension) Scheme.

3. Where purchased notional service consists of a number of days which is less than a completed year, or such number of days in addition to a completed year or a multiple of completed years, the appropriate contribution will be calculated by the formula:

where

A is the appropriate contribution in respect of the completed year or years in question,

B is the number of days referred to above, and

C is the appropriate contribution for a completed year.

THIRD SCHEDULE.

Where payment of a superannuation benefit (other than a death gratuity or a benefit under the Local Government (Widows and Orphans Contributory Pension) Scheme or the Local Government (Spouses and Childrens Contributory Pension) Scheme) which takes account of purchased service commences before the date the officer or employee attains the age of sixty-five years the following Table shows the factors to be used in calculating the service purchased at that date:

Officers and Employees.

GIVEN under the Official Seal of the Minister for the Environment this 6th day of July, 1992.

MICHAEL SMITH,

Minister for the Environment.

The Minister for Finance hereby consents to the Local Government (Superannuation) (Purchase) Scheme, 1992.

GIVEN under the Official Seal of the Minister for Finance this 6th day of July, 1992.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

This Scheme gives effect to revised arrangements for the purchase of additional notional service for superannuation purposes by local authority staff. The Scheme is effective from 1 July, 1990.