Law Reform Commissioner Superannuation Scheme 2010.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Scheme may be cited as the Law Reform Commissioner Superannuation Scheme, 2009
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paragraphs: This Scheme shall be deemed to have come into operation on the 1st October 2001 which shall be known as the commencement date.
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paragraphs: In this Scheme, save where the context otherwise requires:
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paragraphs: 1 Membership of this Scheme shall not apply to
(a) civil servants
(b) members to whom or in respect of whom an award under the Courts Supplemental Provisions) Act 1961 has been or may be made.
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paragraphs: 2 A member who is not a new entrant may not remain in membership of this scheme after the age of 65.
(a) in the case of a member whose actual service and potential service to the end of his or her term of office is less than 1 year, the rate of salary multiplied by the number of days in the contract divided by 365;
(b) where a member has had the same scale of salary and has been a member for last three years of his or her pensionable service, the salary of the member at the date of retirement or death;
(c) where a member under 62 years of age dies in office, the salary of the member at the date of death;
(d) where a member retires or is retired on medical grounds before 60 years of age with sufficient potential service to age 60 to avoid averaging the salary of the member at the date of retirement.
(a) “Pensionable remuneration” means the aggregate of retiring salary and pensionable allowances.
(b) In the calculation of benefits payable on retirement to a member who, at retirement, works part-time or is a work-sharer, pensionable remuneration shall be deemed to be the pensionable remuneration applicable if he or she were working in a whole-time capacity.
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paragraphs: 1 For the purpose of calculating benefits under this scheme, pensionable service is the aggregate of—
(a) (i) in the case of members who are new entrants, paid service as a member, other than service in respect of which, in accordance with the provisions of paragraph 7, the member has opted to retain entitlement to preserved benefits provided that any period during which a member was or is a part-time member or a work-sharer 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 member (other than service in respect of which, in accordance with the provisions of paragraph 7, the member has opted to retain entitlement to preserved benefits) given while the member was under 65 years of age, provided that any period during which a member was or is a part-time worker or a work-sharer shall be reckonable in the proportion which the hours worked bear to comparable whole-time service;
(b) periods of pensionable service with the Commission prior to becoming a member;
(c) actual service transferred in accordance with arrangements approved by the Minister and/or the Minister for the Environment, Heritage and Local Government.
(d) notional service purchased by a member and transferred in accordance with arrangements approved by the Minister and/or the Minister for the Environment, Heritage and Local Government.
(e) notional service purchased by a member in accordance with provisions determined by the Commission with the approval of the Attorney General and the consent of the Minister.
(f) 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 subparagraphs 6.1(b) 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.
(g) such additional period of notional service (to be referred to as “professional added years”) as may be granted by the Attorney General with the consent of the Minister.
6.2 (a) A member who has completed 5 or more years of actual pensionable service and who retires, or is retired, on grounds of ill health that, in the opinion of the Minister is likely to be permanent, may, at the discretion of the Minister 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 5 and 10 years will be allowed an equivalent amount of ill-health notional service, such amount of notional service not to exceed the amount of additional actual pensionable service he or she would have had if he or she served to age 65 or, if earlier, to the date on which his or her term of office would expire;
(ii) members whose actual pensionable service is between 10 and 20 years will be allowed the more favourable of:
(a) 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 of additional actual pensionable service he or she would have had if he or she served to age 65 or, if earlier, to the date on which his or her term of office would expire, or
(b) 6 years and 243 days, the ill-health notional service not to exceed the amount of additional actual pensionable service he or she would have had if he or she had served to age 60 or, if earlier, to the date on which his or her term of office would expire;
(iii) members with more than 20 years of actual pensionable service at retirement will be allowed to add whichever is the lesser of:
(a) 6 years and 243 days, or
(b) the additional actual pensionable service he or she would have had if he or she had served to age 60 or, if earlier, to the date on which his or her term of office would expire.
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paragraphs: 3 The maximum service reckonable for benefits under this scheme is 40 years, subject in the case of
(a) members who have retained an entitlement to benefit under the provisions of Article 7
(b) members whose pensions were suspended under the provisions of Article 11
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paragraphs: 1 A member who is a new entrant with an entitlement to preserved benefits payable at age 60 arising from earlier membership of this Scheme may opt to retain entitlement to the said preserved benefits, subject to
(a) payment of the preserved pension not commencing before the date on which membership of this scheme ceases
(b) in the event of death in service, the deduction of the preserved death gratuity from any gratuity payable under Article 8.
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paragraphs: 2 A member whose pension was cancelled under the provisions of paragraph 11.1 may opt for entitlement to a preserved pension based on the actual pensionable service on which the cancelled pension was based in lieu of aggregation of service subject to payment of the preserved pension not commencing before the date on which membership of this scheme ceases.
(a) A member who is a new entrant and has completed 2 years’ actual pensionable service 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 in accordance with the formula [A x C 200] + [B x C 80], where
(I) if the member’s pensionable remuneration is less than or equal to 3 and 1/3rd times the annual maximum personal rate of State Pension (Contributory) payable on the last day of the member’s pensionable service, the amount of the member’s pensionable remuneration; or
(II) if the member’s pensionable remuneration exceeds 3 and 1/3rd times the annual maximum personal rate of State Pension (Contributory) payable on the last day of the member’s pensionable service, that part of the member’s pensionable remuneration which equals 3 and 1/3rd times the said rate of State Pension (Contributory);
(b) A member who is not a new entrant and who has completed 2 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 in accordance with the formula [A x C 200] + [B x C 80], where
(I) if the member’s pensionable remuneration is less than or equal to 3 and 1/3rd times the annual maximum personal rate of State Pension (Contributory) payable on the last day of the member’s pensionable service, the amount of the member’s pensionable remuneration; or
(II) if the member’s pensionable remuneration exceeds 3 and 1/3rd times the annual maximum personal rate of State Pension (Contributory) payable on the last day of the member’s pensionable service, that part of the member’s pensionable remuneration which equals 3 and 1/3rd times the said rate of State Pension (Contributory);
(c) A member who has completed 5 years’ actual pensionable service and who retires, or is retired on grounds of ill-health that, in the opinion of the Commission is likely to be permanent, shall be eligible to receive a pension of an amount per annum calculated in accordance with the formula [A x C 200] + [B x C 80], where
(I) if the member’s pensionable remuneration is less than or equal to 3 and 1/3rd times the annual maximum personal rate of State Pension (Contributory) payable on the last day of the member’s pensionable service, the amount of the member’s pensionable remuneration; or
(II) if the member’s pensionable remuneration exceeds 3 and 1/3rd times the annual maximum personal rate of State Pension (Contributory) payable on the last day of the member’s pensionable service, that part of the member’s pensionable remuneration which equals 3 and 1/3rd times the said rate of State Pension (Contributory);
(a) A member who has completed at least one year and less than two years’ actual pensionable service who retires or is retired on grounds of ill-health that, in the opinion of the Commission is likely to be permanent, 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 grounds of ill-health that, in the opinion of the Commission is likely to be permanent, 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 member who is a new entrant and has completed two years’ actual pensionable service 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 two years’ actual pensionable service 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 and retires or is retired on grounds of ill-health that, in the opinion of the Commission is likely to be permanent, shall be eligible to receive a gratuity at the rate of 3/80ths of for each year of pensionable service subject to a maximum of 120/80ths.
(f) (i) Where a member dies during his or her term of office his or her legal personal representatives shall be eligible to receive—
(a) his or her pensionable remuneration, or
(b) the gratuity that would have been payable to him or her had he or she or retired on the grounds of ill-health on the date of his or her death, whichever is the greater.
(ii) If a pensioner 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 11.2 not applied in his or her case) and gratuity (including any deductions made in respect of non-periodic contributions under the any scheme for the award of Spouses and Children’s made under Section 11 of the Law Reform Commission Act, 1975 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.
(a) Where a member who is a new entrant
(i) ceases to be a member before age 65 other than on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least two years’ actual pensionable service or
(ii) ceases to be a member before age 65 on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least two years and less than five years’ actual pensionable service and does not opt, in writing, for the benefits of subparagraph 9.1 (b)
(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 awarded to the member concerned on his or her attaining the age of 65 on an application being made by him or her in that behalf. Where the member concerned dies on or after attaining age 60 without applying for the preserved pension, an amount equal to the preserved pension payable between age 65 and the date of death of the member concerned shall be payable to his or her legal personal representative on an application being made.
(c) the amount of a preserved pension shall be the amount which would have been awarded to the member concerned under paragraph 8.1 of this scheme if he or she had attained age 65 on the date of resignation, 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 on which the member attains age 65.
(d) If a member referred to in subparagraph 8.3 dies before attaining the age of 65, a sum (in this Scheme referred to as a preserved death gratuity”) shall be payable to his or her legal personal representative in respect of him or her.
(e) The amount of a preserved lump sum or preserved death gratuity shall be the amount which would have been awarded to the member concerned under paragraph 9.1 of this scheme if he or she had attained age 65 on the date of resignation, 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 age 65, in the case of a preserved lump sum, or
(ii) of his or her death, in the case of a preserved death gratuity.
(f) A preserved lump sum or preserved death gratuity shall be payable to or in respect of the member concerned on an application being made to the Commission 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 on an application being made.
(g) The Commission may at its discretion pay a supplementary pension on the terms and conditions set out in Article 20 of this scheme.
(a) Where a member who is not a new entrant
(i) ceases to be a member before age 60 other than on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least 2 years’ actual pensionable service or
(ii) ceases to be a member before age 60 other than on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least two years’ and less than five years’ actual pensionable service and does not opt, in writing, for the benefits of paragraph 8.2(b),
(iii) 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 awarded to the member concerned on his or her attaining the age of 60 on an application being made by him or her in that behalf. Where the member concerned dies on or after attaining age 60 without applying for the preserved pension, an amount equal to the preserved pension payable between age 60 and the date of his or her death shall be payable to his or her legal personal representative.
(c) The amount of a preserved pension shall be the amount which would have been awarded to the member concerned under paragraph 8.2 of this scheme if he or she had attained age 60 on the date of resignation, 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 on which the member attains age 60.
(d) If a member referred to in paragraph 8.4 dies before attaining the age of 60, a sum (in this Scheme referred to as a preserved death gratuity”) shall be payable to his or her legal personal representative by the Commission.
(e) The amount of a preserved lump sum or preserved gratuity shall be the amount which would have been awarded to the member concerned under paragraph 8.2 of this scheme if he or she had attained age 60 on the date of resignation, 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 age 60, in the case of a preserved lump sum, or
(ii) of his or her death, in the case of a preserved death gratuity.
(f) A preserved lump sum or preserved death gratuity shall be payable to or in respect of the member concerned on an application being made to the Commission by him or her at any time after he or she reaches the age of 60 or, in case he or she dies before reaching that age, by his or her legal personal representative.
(g) The Commission may at its discretion pay a supplementary pension on the terms and conditions set out in subparagraph 20 of this scheme.
(a) Where a pensioner 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
(b) The amount of a supplementary pension payable pursuant to paragraph of this Article 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 8.1 of this Scheme if pension had been calculated by reference to pensionable remuneration instead of net pensionable remuneration,
B is the amount of the pension actually payable to the former member under the said paragraph, and
C is the annual amount of the reduced rate of the Social Welfare benefit, if any, which is payable to the former member.
(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 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.
(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 pension scheme wholly or partly funded out of moneys provided by the Oireachtas or from the Central Fund or the growing produce of that Fund.