S.I No. 157 of 2006

Western Development Commission Employee Superannuation Scheme 2006

I, ÉAMON Ó CUÍV, TD, Minister for Community, Rural and Gaeltacht Affairs, in exercise of the powers conferred on me by section 29 of the Western Development Commission Act, 1998 (No. 42 of 1998) make the following order:

1. (a) This Order may be cited as the Western Development Commission Employee Superannuation Scheme 2006.

(b) This Order comes into operation on 30^th March 2006.

2. The text in the Irish language of this Order is set out in the Table to this Order.

Explanatory Note

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

This Order declares the Western Development Commission Superannuation Scheme 2006.

Nóta Míniúcháin

(Ní cuid den Ionstraim é an nóta seo ná ní ceart a mheas gur míniú dlíthiúil uirthi é)

Dearbhaíonn an tOrdú seo Scéim Aoisliúntais Choimisiún Forbartha an Iarthair 2006.

Western Development Commission Employee Superannuation Scheme 2006

Index

Paragraph

PREAMBLE

The Western Development Commission, in exercise of the powers conferred on it by Section 29 of the Western Development Commission Act 1998 (No. 42 of 1998), with the approval of the Minister for Community, Rural and Gaeltacht Affairs given with the consent of the Minister for Finance, hereby makes the following Scheme.

1.       CITATION

This Scheme may be cited as the Western Development Commission Employee Superannuation Scheme 2006.

2.       COMMENCEMENT

The Scheme will be deemed to have commenced on the 1st January 2002, which shall be known as the date of commencement.

3.       DEFINITIONS

In this Scheme save where the context otherwise requires:

3.1     -�Act-� means the Superannuation (Miscellaneous Provisions) Act of 2004 (No. 7 of 2004);

3.2     -�actual pensionable service-� means service as defined in subparagraph 6.1 of this scheme but excluding service which is reckonable under Clauses (d), (f), (g) and (j) or any notional service transferred under Clause (e) of that subparagraph;

3.3     -�Civil Service-� means the Civil Service of the Government and the Civil Service of the State;

3.4     -�Commission-� means the Western Development Commission;

3.5     -�European Parliament-�, in relation to membership, means membership in respect of a constituency within the State and includes, in respect of former membership, a former member of the European Assembly in respect of such a constituency;

3.6     -�health board-� means -

(a)        a health board established under the Health Act 1970 ,

(b)        the Eastern Regional Health Authority,

(c)        an Area Health Board established under the Health (Eastern Regional Health Authority) Act 1999 , or

(d)        the Health Board Executive;

3.7     -�fully insured member-� means a member of this Scheme who is, or was before attaining the age of 66, insured for Old Age Contributory Pension under the Social Welfare Acts;

3.8     -�job-sharing-� means the sharing of a whole-time post by two employees under any scheme or arrangement which has been approved by the Minister;

3.9     -�Knock-for-Knock Agreement under the Local Government Superannuation Code-� means an agreement under articles 279(8) and 280 of the Local Government (Superannuation) (Consolidation) Scheme, 1998;

3.10   -�Local Authority-� has the meaning assigned to it in the Local Government (Superannuation) (Consolidation) Scheme, 1998 and in addition includes any body to which schemes and regulations under the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) apply;

3.11   -�Local Government Superannuation Code-� means any scheme or regulation made under the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) other than the Local Government (Superannuation) (Gratuities) Regulations, 1984 (as amended) or the provisions of Part V of the Local Government (Superannuation) (Consolidation) Scheme, 1998;

3.12   -�member-� means a pensionable employee to whom this Scheme applies;

3.13   -�Minister-� means the Minister for Community, Rural and Gaeltacht Affairs.

3.14   -�new entrant-� subject to the provisions of subsections (2) to (6) of Section 2 of the Superannuation (Miscellaneous Provisions) Act, 2004, (No. 7 of 2004) a new entrant means a person who was not serving in a public service body, or a body to which Schedule 1 of the Superannuation (Miscellaneous Provisions), 2004, (No. 7 of 2004) relates, on 31 March 2004 who became a public servant on or after 1 April 2004.

3.15   -�Pensions Ombudsman Regulations-� means the Pensions Ombudsman Regulations, 2003 ( S.I. no. 397 of 2003 ).

3.16   -�personal rate-� in relation to any Social Welfare benefit, means the rate of such benefit which is payable under the Social Welfare Acts to a single person excluding any increase that is payable on age grounds, or by virtue of the recipient living alone, or in respect of a qualified adult or child dependant, and -�maximum personal rate-� shall be construed accordingly;

3.17   -�public servant-� means -

(a)        a person who is employed by a public service body,

(b)        a member of the Permanent Defence Force,

(c)        a member of either House of the Oireachtas or a member of the European Parliament,

(d)        the holder of a qualifying office,

but, subject to section 2(2) of the Act, does not include -

(i)         the President,

(ii)        a member of the judiciary,

(iii)       the Master of the High Court,

(iv)       a taxing master, or

(v)        a county registrar;

3.18   -�public service body-� means -

(a)        the Civil Service,

(b)        the Garda Síochána,

(c)        the Permanent Defence Force,

(d)        a local authority for the purposes of the Local Government Act 2001 ,

(e)        a health board,

(f)        a vocational education committee established under section 7 of the Vocational Education Act 1930 ,

(g)        a body, other than a body set out in Schedule 1 of the Act-

(i)         established by or under any enactment (other than the Companies Acts 1963 to 2001), or

(ii)        established under the Companies Acts 1963 to 2001 in pursuance of powers conferred by or under another enactment, and financed wholly or partly by means of moneys provided, or loans made or guaranteed, by a Minister of the Government or the issue of shares held by or on behalf of a Minister of the Government,

and in respect of which a public service pension scheme exists or applies or may be made,

(h)        any body, other than a body set out in Schedule 1 to the Act, wholly or partly funded out of moneys provided by the Oireachtas or from the Central Fund or the growing produce of that Fund and in respect of which a public service pension scheme exists or applies or may be made,

(i)        any subsidiary of a body to which clause (d), (e) or (g) of this subsection relates and in respect of which a public service pension scheme exists or applies or may be made,

and reference to -�public service-� shall be read accordingly;

3.19   -�public service pension scheme-� means an occupational pension scheme or pension arrangement, by whatever name called, for any part of the public service which -

(a)     is provided for under the Superannuation Acts 1834 to 1963 or any other enactment to like effect, or

(b)     is made by a relevant Minister or which has been approved or requires the approval or consent, however expressed, of either or both a relevant Minister and the Minister for Finance

but is not a scheme or arrangement in respect of a body or category of bodies set out in Schedule 1 of the Act;

3.20   -�qualifying office-� has the same meaning as it has in section 13 (inserted by the Oireachtas (Allowances to Members) and Ministerial, Parliamentary and Judicial Offices (Amendment) Act 1977 ) of the Ministerial and Parliamentary Offices Act 1938 , that is to say -

a ministerial office within the meaning of that section as amended by the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act 1973 , or

a secretarial office within the meaning of that section as amended by the Oireachtas (Allowances to Members) and Ministerial, Parliamentary and Judicial Offices (Amendment) Act 1983 and the Ministerial, Parliamentary and Judicial Offices and Oireachtas Members (Miscellaneous Provisions) Act 2001 ;

3.21   -�reduced rate-� in relation to any Social Welfare benefit, means the personal rate of such benefit if that rate is less than the maximum personal rate of Contributory Old Age Pension;

3.22   -�relevant Minister-�, in relation to a public service pension scheme, means the Minister or Ministers of the Government responsible for the making or approval of, or granting consent to, such scheme;

3.23   -�Social Welfare Acts-� means the Social Welfare Acts 1981 to 2005 including any enactment which amends or extends any or all of those Acts and any regulation, warrant or order made thereunder.

3.24   -�Social Welfare Benefit-� means Contributory Old Age Pension, Retirement Pension, Invalidity Pension, Disability Benefit or Unemployment Benefit payable under the Social Welfare Acts;

3.25   -�subsidiary-� means a subsidiary within the meaning of the Companies Act 1963 ;

3.26   -�transfer value payment-� means a payment calculated in accordance with such tables as are approved and in such manner as is determined by the Minister for Finance under this scheme, or the Minister for the Environment, Heritage and Local Government under the Local Government Code;

3.27   -�work-sharing-� means any arrangement which has been approved by the Minister under which a whole-time employee works less than the standard hours of the whole-time post;

3.28   -�years-� means a figure determined by the formula A + B/365 where A is the number of completed years in the period in question and B is any number of days additional to a completed year or a number of completed years in that period, and -�year-� shall be construed accordingly.

4. MEMBERSHIP

4.1     For the purposes of this Scheme

(a)       -�pensionable employee-� means a person who is employed by the Commission in a pensionable post;

(b)       -�pensionable post-� means a post with the Commission which

(i)       in the case of a post existing on the date of approval of the Scheme, is a post which is declared within three months from the date of approval by resolution of the Commission to be a pensionable post;

(ii)      in any other case is a post which is declared in the Conditions of Service attaching to it to be a pensionable post.

4.2     Membership of this Scheme shall not apply to persons

(a)        in the case of an employee who is not a new entrant, whose actual pensionable service on attaining age 65 would be less than five years, or

(b)        who do not satisfy the Commission (either at the time of first appointment, or at such time thereafter as the Commission may determine), that they are in good health and free from any physical defect or any disease which may interfere with the proper discharge of their duties, or

(c)        who are under 16 years of age.

4.3     Membership shall be compulsory for all pensionable employees, other than those referred to in paragraph 4.2.

4.4     The Commission shall decide upon the eligibility for membership of the Scheme. The Commission shall notify an employee of his or her admission to membership of the Scheme and shall furnish him or her with a copy of the terms of the Scheme.

4.5     A member who is not a new entrant may not continue in membership after he or she has attained the age of 65.

5.       PENSIONABLE REMUNERATION

5.1     Salary

-�Salary-� means the annual basic rate (or the weekly basic rate multiplied by 52.18) of remuneration payable from time to time as lawfully determined or lawfully approved by the Commission, excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicle) or any payment toward or in respect of such emoluments.

5.2     Allowances

-�Allowances-� means such allowances in the nature of pay lawfully determined or lawfully approved by the Commission, which are designated as pensionable by the Commission, but excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicle) or any payment toward or in respect of such emoluments.

5.3     Remuneration

-�Remuneration-� means the aggregate of salary and allowances (multiplied by 52.18 in the case of weekly allowances).

5.4     Net remuneration

-�Net remuneration-� means the amount by which remuneration exceeds twice the annual maximum personal rate of Old Age (Contributory) Pension payable from time to time.

5.5     Retiring salary

-�Retiring salary-� means the salary of the member at the date of retirement or death where -

(a)     a member has had the same scale of salary and has been in the same grade for the last three years of his or her pensionable service, or

(b)     a member who is under 62 years of age dies in service, or

(c)     a member retires or is retired on medical grounds before 60 years of age with sufficient potential service to age 60 to avoid averaging.

In any other case retiring salary shall be taken as the total calculated by multiplying by 1/1095 the annual rate of salary appropriate on the last day of pensionable service for each grade in which the member served during the last three years of pensionable service, and multiplying the result by the number of days of his or her employment in each grade during those years, subject to the retiring salary so taken not exceeding the annual basic rate of salary payable at the time of retirement or death.

5.6     Pensionable allowances

-�Pensionable allowances-� means the annual average of any allowances paid to the member during his or her last three years of pensionable service.

5.7     Pensionable remuneration

-�Pensionable remuneration-� means the aggregate of retiring salary and pensionable allowances provided that, in the case of a member who is work-sharing at retirement, pensionable remuneration shall be deemed to be the pensionable remuneration applicable in his or her case if he or she were not work-sharing.

5.8     Net pensionable remuneration

-�Net pensionable remuneration-� means the amount by which pensionable remuneration exceeds twice the annual maximum personal rate of Old Age (Contributory) Pension payable on the last day of pensionable service to a person who has no adult dependant or qualified children.

6.       PENSIONABLE SERVICE

6.1     Pensionable service shall, subject to a maximum of 40 years, be the aggregate of -

(a)        (i)       in the case of members who are new entrants, paid service as a pensionable employee given on or after the date of commencement, in respect of which contributions have been paid provided that any period during which a member was or is work-sharing shall be reckonable in the proportion which the hours worked bear to comparable whole-time service;

(ii)      in the case of members who are not new entrants, paid service as a pensionable employee given on and from the date of commencement, and while the member was under 65 years of age, and in respect of which contributions have been paid provided that any period during which a member was or is work-sharing shall be reckonable in the proportion which the hours worked bear to comparable whole-time;

(b)       whole-time paid service with the Commission prior to the date of commencement;

(c)        actual service which is reckonable under the Local Government Superannuation Code,

(d)       notional service purchased under the provisions of Part V of the Local Government (Superannuation) (Consolidation) Scheme 1998;

(e)        service reckonable in accordance with section 4 of the Superannuation and Pensions Act, 1963 ;

(f)        in the case of a member whose pensionable service by age 65 would be less than 40 years, extra years of pension credit, subject to limits to be determined by the Commission with the approval of the Minister and in consultation with the Minister for Finance, which he or she opts to purchase at full cost to himself on the basis of actuarial tables approved by the Minister for Finance;

(g)        in the case of a member in respect of whom a transfer value in respect of superannuation benefits in a former employment other than employment referred to in paragraphs 6.1(c) or 6.1 (e) of this Scheme is received by the Commission, such additional service as the amount of the transfer value will purchase on the basis of actuarial tables approved by the Minister for Finance.

(h)       any periods of paid part-time service equal to 20% or more of the time worked by an equivalent whole-time employee given with the Commission prior to becoming a pensionable employee reckonable in the proportion which the hours worked bear to comparable whole-time service and in respect of which appropriate contributions have been paid;

(i)        any periods of whole-time temporary service with the Commission prior to becoming a pensionable employee in respect of which contributions have been paid;

(j)        such additional period of notional service (to be referred to as -�professional added years-�) as may be granted by the Commission in accordance with conditions determined by the Commission with the approval of the Minister and the consent of the Minister for Finance.

6.2   (a)        A member who has completed five or more years of actual pensionable service and who retires, or is retired, on medical grounds in accordance with the conditions laid down in paragraph 8.1 of this scheme, may, at the discretion of the Commission, have a period of notional service (to be referred to as -�ill-health notional service-�) added to his or her pensionable service, provided that the aggregate of pensionable service and ill-health notional service does not exceed 40 years.

(b)       The ill-health notional service shall be calculated on the following basis:

(i)       members whose actual pensionable service is between five and ten years will be allowed an equivalent amount of ill-health notional service, such amount of notional service not to exceed the amount by which the pensionable service he or she would have had if he or she served to age 65 exceeds his or her pensionable service at retirement;

(ii)      members whose actual pensionable service is between ten and 20 years will be allowed the more favourable of:

(I)        an amount of service equal to the period by which 20 years exceeds the said actual pensionable service, the added service not to exceed the amount by which the pensionable service he or she would have had if he or she served to age 65 exceeds his or her actual pensionable service at retirement, or

(II)       6 years and 243 days, the ill-health notional service not to exceed the amount by which the actual pensionable service he or she would have had if he or she had served to age 60 exceeds his or her actual pensionable service at retirement;

(iii)     members with more than 20 years of actual pensionable service at retirement will be allowed to add whichever is the lesser of:

(I)        6 years and 243 days, or

(II)       the amount by which the pensionable service he or she would have had if he or she had served to age 60 exceeds his or her pensionable service at retirement.

7.       BENEFITS

7.1     Pension

(a)        a new entrant who has completed five years-� actual pensionable service and who retires, or is retired, after attaining the age of 65 years shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his or her net pensionable remuneration for each year of pensionable service, subject to a maximum of 40/80ths.

(b)        a member who is not a new entrant and who has completed five years-� actual pensionable service and who retires, or is retired, after attaining the age of 60 years shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his or her pensionable remuneration or, in the case of a fully insured member, of his or her net pensionable remuneration for each year of pensionable service, subject to a maximum of 40/80ths.

(c)        A member who has completed five years-� actual pensionable service and who retires, or is retired, before or after reaching the age of 60 on medical grounds in accordance with the conditions laid down in paragraph 8.1 of this scheme shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his or her pensionable remuneration or, in the case of a fully insured member, of his or her net pensionable remuneration for each year of pensionable service, subject to a maximum of 40/80ths.

7.2     Gratuities

(a)        A member who has completed at least one year and less than five years actual pensionable service who retires or is retired on medical grounds in accordance with the conditions laid in paragraph 8.1, shall be eligible to receive a gratuity of 1/12th of pensionable remuneration for each year of pensionable service.

(b)        A member who has completed between two and five years actual pensionable service who retires or is retired on medical grounds in accordance with the conditions laid down in paragraph 8.1, shall be eligible to receive a gratuity at the rate of 1/12th of pensionable remuneration for each year of pensionable service and, in addition, a gratuity equal to 3/80ths of his or her pensionable remuneration for each year of pensionable service, provided he or she opts in writing to accept such gratuities in lieu of any other benefits for which he or she may be eligible under this scheme.

(c)        A new entrant who has completed five years-� actual pensionable service and who retires or is retired after attaining the age of 65 shall be eligible to receive a gratuity at the rate of 3/80ths of pensionable remuneration for each year of pensionable service subject to a maximum of 120/80ths.

(d)        A member who is not a new entrant and has completed five years-� actual pensionable service and who retires or is retired after attaining the age of 60 shall be eligible to receive a gratuity at the rate of 3/80ths of pensionable remuneration for each year of pensionable service subject to a maximum of 120/80ths.

(e)      A member who has completed at least five years actual pensionable service and retires or is retired on medical grounds in accordance with the conditions laid down in paragraph 8.1 shall be eligible to receive a gratuity at the rate of 3/80ths of pensionable remuneration for each year of pensionable service subject to a maximum of 120/80ths.

(f)      (i)         If a member dies while serving, his or her legal personal representative shall be eligible to receive the greater of -

(a)     his or her pensionable remuneration or

(b)     the gratuity that would have been payable had the member retired on medical grounds on the date of his or her death.

(ii)        If a former member who has been granted a pension and a gratuity dies and the total paid or payable on foot of the pension (including any amount which would have been payable had the provisions of paragraph 12.4 not applied in his or her case) and gratuity (including any deductions made in respect of non-periodic contributions under any Western Development Commission Spouses-� and Children's Contributory Pension Scheme) [bb4] is less than the gratuity which could have been granted to his or her legal personal representative if he or she had died on the date of his or her retirement, his or her legal personal representative shall be eligible to receive a gratuity equal to the deficiency.

7.3     Preservation of Benefits - New Entrants.

(a)       Where a member who is a new entrant

(i)       ceases to be a member before age 65 other than in accordance with the conditions laid in paragraph 8.1 after at least five years-� actual pensionable service or

(ii)      ceases to be a member before age 65 in accordance with the provisions of paragraph 8.1 after at least two years and less than five years actual pensionable service and does not opt, in writing, for the benefits of paragraph 7.2 (b),

he or she will, on attaining the age of 65, qualify under this subparagraph for a pension and lump sum payment (which pension and lump sum are in this Scheme referred to as a -�preserved pension-� and -�preserved lump sum-� respectively), provided

(I)      he or she does not receive any other benefit in respect of that service, and

(II)     that service is not reckoned for pension purposes by him or her in another employment under approved arrangements.

(b)        A preserved pension shall be payable to the person concerned on and from his or her attaining the age of 65 on an application being made by him or her in that behalf.

(c)        The Commission may at its discretion pay a supplementary pension on the terms and conditions set out in subparagraph 7.5 of this scheme.

(d)        a preserved pension may not exceed an amount obtained by the formula -

A          is the number of years of pensionable service, subject to a maximum of 40, as calculated under paragraph 6.1 and

B          is the figure arrived at by increasing his or her net pensionable remuneration at date of resignation by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date on which the person attains the age of 65.

(e)        If a person referred to in paragraph 7.3 (a) dies before attaining the age of 65, a sum (in this Scheme referred to as a -�preserved death gratuity-�) shall be payable to the person's legal personal representative by the Commission in respect of him.

(f)        A preserved lump sum or preserved death gratuity may not exceed an amount obtained by the formula -

A          has the meaning assigned to it by paragraph 7.3 (d), and

B          is the pensionable remuneration at date of resignation of the person concerned, as increased by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date

(i)      on which he or she attains the age of 65, in the case of a preserved lump sum, or

(ii)     of his or her death, in the case of a preserved death gratuity.

(g)        A preserved lump sum or preserved death gratuity shall be payable to or in respect of the person concerned on an application being made to the Commission by him or her at any time after he or she reaches the age of 65 or, in case he or she dies before reaching that age, by his or her legal personal representative.

7.4     Preservation of Benefits - members who are not New Entrants.

(a)        Where a member who is not a new entrant

(i)         ceases to be a member before age 60 other than in accordance with the provisions of paragraph 8.1 after at least five years-� actual pensionable service or

(ii)        ceases to be a member before age 60 in accordance with the conditions laid down in paragraph 8.1 after at least two years and less than five years actual pensionable service and does not opt, in writing, for the benefits of paragraph 7.2 (b),

he or she will, on attaining the age of 60, qualify under this paragraph for a pension and lump sum payment (which pension and lump sum are in this Scheme referred to as a -�preserved pension-� and -�preserved lump sum-� respectively), provided

(I)        he or she does not receive any other benefit in respect of that service, and

(II)       that service is not reckoned for pension purposes by him or her in another employment under approved arrangements.

(b)        A preserved pension shall be payable to the person concerned on and from his or her attaining the age of 60 on an application being made by him or her or in that behalf.

(c)        The Commission may at its discretion pay a supplementary pension on the terms and conditions set out in subparagraph 7.5 of this scheme.

(d)        a preserved pension may not exceed an amount obtained by the formula -

A          is the number of years of pensionable service, subject to a maximum of 40, as calculated under paragraph 6.1 and

B          is the figure arrived at by increasing his or her pensionable remuneration or, in the case of a fully insured member, his or her net pensionable remuneration at date of resignation by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date on which the person attains the age of 60.

(e)        If a person referred to in paragraph 7.4 (a) dies before attaining the age of 60, a sum (in this Scheme referred to as a -�preserved death gratuity-�) shall be payable to the person's legal personal representative by the Commission in respect of him.

(f)        A preserved lump sum or preserved death gratuity may not exceed an amount obtained by the formula -

A          has the meaning assigned to it by paragraph 7.4 (d), and

B          is the pensionable remuneration at date of resignation of the person concerned, as increased by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date

(i)      on which he or she attains the age of 60, in the case of a preserved lump sum, or

(ii)     of his or her death, in the case of a preserved death gratuity.

(g)        A preserved lump sum or preserved death gratuity shall be payable to or in respect of the person concerned on an application being made to the Commission by him or her at any time after he or she attains the age of 60 or, in case he or she dies before attaining that age, by his or her legal personal representative.

7.5     Supplementary Pension

(a)       Where a person who is in receipt of a pension under this scheme is unemployed and due to causes outside his or her own control:

(i)      fails to qualify for Social Welfare benefit or

(ii)     qualifies for Social Welfare benefit at a reduced rate

then for so long as the preconditions set out in this subparagraph are met, the person concerned may, at the discretion of the Commission, be paid a supplementary pension under this Scheme.

(b)       The amount of a supplementary pension payable pursuant to subparagraph (a) of this paragraph shall be the amount, if any, arrived at by the formula A - (B+C), where A is the amount of the pension which would be payable to the former member under paragraph 7.1 of this scheme if such pension had been calculated by reference to pensionable remuneration rather than net pensionable remuneration, B is the amount of the pension actually payable to the former member under the said paragraph 7.1 and C is the annual amount of the reduced rate of the Social Welfare benefit, if any, which is payable to the former member.

7.6     Return of contributions

In the case of a member who has completed less than five years actual pensionable service,

(i)        whose membership ceases otherwise than on medical grounds or death and

(ii)        who does not transfer his or her pensionable service under this scheme to another organisation in accordance with arrangements approved by the Minister for Finance

his or her contributions shall be returned to him or her less an amount equal to any income tax liability by the Commission in respect of such contributions.

8.       RETIREMENT ON MEDICAL GROUNDS

8.1     Where a member retires or is retired on medical grounds, a benefit under paragraphs 7.1 and/or 7.2 of this scheme shall only be made where the following conditions are met:

(a)        Medical evidence must be supplied, having regard to which the Commission is satisfied that the member is incapable from infirmity of mind or body of discharging the duties of his or her post and that that infirmity is likely to be permanent. In this connection, the member must, if requested by the Commission, undergo medical examination by a registered medical practitioner nominated by the Commission.

(b)        The retirement must be wholly due to the infirmity.

(c)        The infirmity must not have been caused by the member's own fault or negligence.

(d)        The member must not -

(i)         have made a false declaration about his or her health, or

(ii)        have suppressed a material fact about his or her health

when applying to take up his or her post in the Commission.

8.2     Where any or all of the above conditions are not met, paragraphs 7.3 or 7.4, as appropriate, shall apply in lieu of benefit under paragraphs 7.1 and/or 7.2.

9.       PAYMENT OF PENSION OR PRESERVED PENSION

Save as is otherwise provided in the scheme, pensions and preserved pensions payable under this Scheme shall be paid monthly in arrears and shall continue throughout the life of the member.

10.     PENSIONS INCREASES

The Commission may grant such increases in such pensions and preserved pensions under this Scheme as may be authorised from time to time by the Minister with the consent of the Minister for Finance.

11.     CONTRIBUTIONS

11.1   Every member shall pay a contribution as from the date of entry to the Scheme.

11.2   The contribution shall comprise 5% of remuneration or, in the case of a fully insured member,

(a)       3.5% of net remuneration and

(b)       1.5% of remuneration

provided that in the case of a fully insured member who is work-sharing, the contributions under sub-clause (a) above shall be calculated in the same proportion of the net remuneration payable to a whole-time employee as the hours worked are as a proportion of the whole-time hours.

11.3   Where a member is in receipt of a reduced rate of pay because of absence from employment, the contributions in respect of that period will be calculated by reference to the rate of pay that would be payable to him or her if he or she were not so absent.

11.4   An actuarial revaluation of the Scheme may be carried out from time to time if the Commission so decides and the Commission retains the right to vary the contributions payable by the members.

12.     EMPLOYMENT SUBSEQUENT TO RETIREMENT OR RESIGNATION

12.1   Where a member whose contributions have been returned to him or her under paragraph 7.6 is re-employed by the Commission in a pensionable position, his or her previous pensionable service may be reckoned for the purpose of calculating superannuation subsequently, provided he or she refunds to the Commission the amount of the contributions including interest paid to him or her with compound interest on such amount at the rate of four per cent per annum with half-yearly rests from the date of payment to him. The Commission may, at its discretion, agree to accept such refunds by instalments, provided interest on the basis outlined above continues to be paid on the outstanding balance.

12.2   Where a member whose contributions have been returned to him or her under paragraph 7.6 subsequently becomes employed in a pensionable position in which his or her previous pensionable service is capable of being reckoned, his or her previous pensionable service may be reckoned for superannuation subsequently, provided he or she refunds the amount of the contributions including interest paid to him or her with compound interest on such amount at the rate of four per cent per annum with half-yearly rests from the date of payment to him.

12.3   If a member who retires or is retired on medical grounds subsequently becomes a pensionable employee and has been awarded a pension and gratuity or gratuity only on initial retirement, pension, where payable, shall be cancelled on his or her re-appointment and his or her previous pensionable service shall be reckoned for the purposes of calculating pensionable service subsequently but the amount of any gratuity awarded on eventual retirement or death or any payment in accordance with paragraph 7.2 shall be reduced by the amount of the gratuity paid to him or her on initial retirement.

12.4   If a pensioner under this Scheme receives payment in respect of employment by the Commission or by any person or firm resident in the Republic of Ireland and associated with or directly or indirectly controlled by the Commission no more of the pension or preserved pension shall be paid for any period of receipt of the payment as may be specified by the Commission than so much as, with the payment, equals the pay which the person would have received in respect of that period if during it he or she

(a)        held the position in which he or she served on the last day of his or her pensionable service, but

(b)        was remunerated at the rate of pay of which he or she was in receipt on that date (including the money value of apartments, rations or other perquisites in kind subject, however, in case changes have taken place, (or, if the position 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 by the Commission.

13.     CESSER OR REDUCTION OF BENEFIT

13.1   Where a member is dismissed or resigns or otherwise ceases to hold employment and has been guilty of misconduct involving a financial loss to the Commission or the State, the Commission may, at its discretion, refuse or reduce any award which might otherwise be payable under paragraph 7 of this Scheme (including a return of contributions under paragraph 7.6) in order to make good such a loss.

13.2   The Commission may, at its discretion, reduce or cease paying a pension awarded under this Scheme if the pensioner has been guilty of misconduct involving a financial loss to the Commission or the State, in order to make good such a loss.

14.     CONDITIONS GOVERNING AWARDS

14.1   Declarations

Payments of pension or preserved pension under this Scheme shall be subject to the making by the pensioner of a relevant declaration in such form and at such time as the Commission may require.

14.2   Proof of age

A member must submit evidence of his or her date of birth on entry into the Scheme or before any payment of benefit can be made.

15.     ASSIGNMENTS

A pension or preserved pension under this Scheme may not be assigned or charged. If the pensioner becomes incapable of giving a receipt for payments due, the Commission shall have discretion to make such payments in whole or in part to such persons, including the authorities of any institution having care of the pensioner, as the Commission thinks fit, and the Commission shall be discharged from all liability in respect of any sum so paid.

16.     DUPLICATION OF BENEFIT NOT TO BE ALLOWED

16.1   (a)       A member shall not be entitled to reckon the same period of time more than once for the purposes of a pension or gratuity, unless in the case of a gratuity, having been entitled to repay such gratuity, he or she has done so.

(b)       A member shall not be entitled to reckon the same period of time both for the purposes of this scheme and also for the purposes of any public service pension scheme.

16.2   Where a member's employment with the Commission ceases (whether on retirement, death or otherwise), benefit under this Scheme shall be reduced by reference to any sum, other than one to which the prior approval of the Minister for Finance had been obtained, which is payable to or in respect of him or her on such cesser, other than under this Scheme, by the Commission, or under any arrangement (whether by way of insurance or otherwise) to which the Commission has contributed.

17.     CONTRIBUTIONS TO CERTAIN ORGANISATIONS

17.1   Where a superannuation award is made by a local authority to any person under the provisions of the Local Government Superannuation Code and in determining the amount of the award any period of pensionable service with the Commission has been reckoned, the Commission shall, in the absence of a Knock-for-Knock Agreement under the Local Government Superannuation Code, make a single transfer value payment or a series of contributions to the local authority, as may be agreed between the local authority and the Commission, and such payment or contributions shall be in accordance with such tables or rates as may be approved by the Minister for the Environment, Heritage and Local Government.

17.2   Where under the Local Government Superannuation Code, superannuation contributions are returned by a local authority to a former member of this scheme and the amount includes a sum in respect of contributions paid under this scheme, the Commission shall, in the absence of a Knock-for-Knock Agreement under the Local Government Superannuation Code, recoup such sum to the local authority.

18.     APPEALS

18.1   If a member or former member is aggrieved by the failure or refusal of the Commission to make an award under this Scheme or by the amount of any award (including the award of pension increases) made, he or she may appeal to the Minister who shall refer the dispute to the Minister for Finance who shall, within three months of the dispute being referred to him or her, issue a determination in accordance with Article 5.1 of the Pensions Ombudsman Regulations 2003 ( S.I. no. 397 of 2003 ).

19.     TERMINATION OR AMENDMENT OF SCHEME

The Commission reserves the right to amend or terminate the Scheme at any time, subject to the approval of the Minister and the concurrence of the Minister for Finance and subject to giving three months-� notice of impending changes to members of the Scheme. Benefits secured for a member or former member prior to the date of amendment or termination will not be affected.

20.     AMENDMENT OF SCHEME WITH EFFECT FROM 2 JUNE 2002

With effect from 2 June 2002, -�two years'-� is substituted for -�five years'-� in paragraphs 4.2 (a), 7.1 (a), 7.1(b), 7.2 (a), 7.2 (b), 7.2 (c) 7.2 (d), 7.3 (a), 7.4 and 7.6.