{"html": "

(a) in respect of any period any unemployment benefit or unemployment assistance has been paid to or in respect of a person who, though entitled to family income supplement by virtue of subsection (1), is not in receipt of such supplement, and (b) such benefit or assistance is in excess of the amount which would have been granted to that person if he had been in receipt of family income supplement, the Minister may reduce any such supplement which is or may become payable to such person by the amount of the excess and such amount shall be treated as having been paid on account of the family income supplement.”.

\n
(2)Section 130 (inserted by section 43 of the Act of 1991) of the Principal Act is hereby amended by the substitution for subsection (6) of the following subsection: “(6) Where, but for this subsection, family income supplement and— (a) unemployment benefit, or (b) retirement pension, or (c) unemployment assistance, or (d) pre-retirement allowance, would be payable to or in respect of a person in respect of the same period, only one shall be paid.”.
\n

Sanction of Minister for Finance in relation to certain regulations.

\n

51.—The following shall be subject to the sanction of the Minister for Finance— (a) regulations for the purposes of section 19 (1A), 29 (1A), 100 (1) (bb), 100 (5), 136 (1), 137 (5) or 232G (1) of the Principal Act or Rule 2 (3) of the Third Schedule to that Act, (b) regulations for the purposes of section 41 .

\n

Saving for certain instruments and documents.

\n

52.—An instrument or document— (a) that— (i) is made or issued under a provision of the Principal Act that is amended by this Act, or (ii) relates to such a provision and is continued in force by section 312 of the Principal Act as if made or issued under that Act, and (b) that is in force immediately before the commencement of the amendment, shall continue in force as if made or issued under the provision as so amended.

\n

PART X

\n

Amendments to Pensions Act Amendment of section 2 of Pensions Act.

\n

53.—Section 2 of the Pensions Act is hereby amended— (a) by the substitution for the definition of “member” of the following definition: “‘member’, in relation to a scheme, means, subject to section 62, any person who, having been admitted to membership under the rules of the scheme, remains entitled to any benefit under the scheme in respect of a period of service whilst employed within the State;”, (b) by the substitution for the definition of “occupational pension scheme” of the following definition: “‘occupational pension scheme’ means any scheme or arrangement— (a) which is comprised in one or more instruments or agreements, and (b) which provides or is capable of providing in relation to employees in any description of employment within the State, benefits, and (c) (i) which has been approved of by the Revenue Commissioners for the purpose of Chapter II of Part I of the Finance Act, 1972 , or (ii) the application for approval of which under Chapter II of Part I of the Finance Act, 1972 , is being considered, or (iii) which is a statutory scheme to which section 17 of the Finance Act, 1972 , applies, or (iv) which is a scheme other than a scheme specified in subparagraph (i), (ii) or (iii) and where the benefits are paid in whole or in part out of moneys provided from the Central Fund or moneys provided by the Oireachtas;”, and (c) the substitution for the definition of “reckonable service” of the following definition: “‘reckonable service’ means the aggregate of every period of service in the relevant employment during membership of— (a) the scheme, (b) every other scheme relating to the same employment where accrued rights from such other scheme have been transferred to the scheme, but does not include service as a member of a scheme where either— (i) the only benefit thereunder is in respect of death prior to normal pensionable age, or (ii) the member has been notified in writing by the trustees that such service does not entitle him to long service benefit:

\n

Provided that no such period, or part thereof, shall be counted more than once;”.

\n

Preserved benefit.

\n

54.—(1) Section 29 (7) of the Pensions Act is hereby amended by the insertion after “another scheme,” of the following: “where such accrued rights result from the termination of the employment to which that scheme applies,”.

\n
(2)Section 30 (6) of the Pensions Act is hereby amended by the insertion after “another scheme,” of the following: “where such accrued rights result from the termination of the employment to which that scheme applies,”.
\n
(3)Section 37 (3) of the Pensions Act is hereby amended by the insertion after paragraph (b) of the following paragraph: “(c) a member's service in relevant employment may be treated as terminated or not terminated.”.
\n
(4)Section 38 (2) of the Pensions Act is hereby amended by the insertion in paragraph (b) after “Part,” of the following: “or (c) whether a member's service in relevant employment may be treated as terminated for the purposes of this Part.”.
\n

Amendment of section 34 of Pensions Act.

\n

55.—Section 34 (2) of the Pensions Act is hereby amended by the substitution for paragraph (b) of the following paragraph: “(b) in the case of a defined contribution scheme, to the accumulated value of the appropriate contributions under the scheme in respect of the member, such value to be determined on a date not later than 3 months following the date of the receipt of the application:

\n

Provided that where benefits under such a scheme are secured under one or more policies of assurance, the accumulated value of the appropriate contributions shall be the proportion of the proceeds of every such policy applicable to those contributions.”.

\n

Amendment of section 46 of Pensions Act.

\n

56.—Section 46 of the Pensions Act is hereby amended by the substitution for subsection (1) of the following subsection: “(1) In completing an actuarial funding certificate, the actuary— (a) in addition to complying with the other provisions of this Part, shall have regard to such financial or other assumptions as he considers to be appropriate on the effective date of the certificate, and (b) notwithstanding anything contained in the rules of a relevant scheme, may assume that the liabilities of the scheme on winding up could have been provided by applying all or part of the resources of the scheme in the making of— (i) a payment to another scheme, or (ii) one or more payments falling to be made under policies or contracts of assurance that are effected on behalf of the member with one or more undertakings (within the meaning of the Insurance Act, 1989 ) and that are approved of by the Revenue Commissioners under Chapter II of Part I of the Finance Act, 1972 , such payment or payments to be equal to the actuarial value of the benefits specified in subparagraphs (i), (ii) and (iii) of section 44 (a), and the percentage of the benefits specified in section 44 (a) (iv).”.

\n

Amendment of section 48 of Pensions Act.

\n

57.—The Pensions Act is hereby amended by the substitution for section 48 of the following section: “Priorities on winding up of relevant scheme.

\n

48.—Notwithstanding anything contained in the rules of a relevant scheme that is being wound up— (a) the resources of the scheme being wound up shall be applied on the winding up to secure— (i) firstly, the continued payment of the benefits specified in paragraph 1 of the Third Schedule to or in respect of those persons who, at the date of the winding up, were in receipt of such benefits, and (ii) secondly, the benefits specified in paragraphs 2 and 3 of the Third Schedule to or in respect of those members of the scheme who, at the date of the winding up, were within the categories referred to in those paragraphs, before discharging any other liabilities of the scheme:

\n

Provided that the expenses, fees and costs relating to and associated with the winding up of the scheme shall be payable in priority to any other claims on the scheme, and (b) the trustees may apply, without the consent of the member concerned, all or part of the resources of the scheme— (i) in the making of a payment to another scheme, or (ii) in the making of one or more payments falling to be made under policies or contracts of assurance that are effected on behalf of the member with one or more undertakings (within the meaning of the Insurance Act, 1989 ) and that are approved by the Revenue Commissioners under Chapter II of Part I of the Finance Act, 1972 , such payment or payments to be equal to the actuarial value of the benefits payable under the rules of the scheme on the winding up, subject always to paragraph (a).”.

\n

Amendment of section 55 of Pensions Act.

\n

58.—Section 55 of the Pensions Act (as amended by section 62 of the Act of 1991) is hereby amended by the insertion after subsection (1) of the following proviso: “Provided that where the period selected by the trustees is altered, a report prepared for a period other than a year, such period not to exceed 23 months, shall, with the approval of the Board, be regarded as an annual report for the purposes of this section.”.

\n

Amendment of section 56 of Pensions Act.

\n

59.—Section 56 of the Pensions Act (as amended by section 63 of the Act of 1991) is hereby amended by the insertion after subsection (4) of the following subsection: “(4A) For the purposes of subsection (4) a firm appointed by its firm name to be the auditor of a scheme shall be deemed to be an appointment of a person who shall from time to time during the currency of the appointment be a partner in that firm as from time to time constituted and who is qualified to be an auditor of that scheme.”.

\n

Amendment of section 62 of Pensions Act.

\n

60.—Section 62 of the Pensions Act is hereby amended by the substitution for subsection (2) of the following subsection: “(2) Regulations under this section— (a) shall determine the circumstances in which a person, or category of persons, who, having been admitted to membership of the scheme and remaining entitled to any benefit under the scheme, is or are to be regarded for the purposes of this section as being a member or members of the scheme, (b) may specify the manner in which decisions of members of schemes, and the selection of persons for appointment as trustees of schemes by the members of schemes, for the purpose of subsection (1) shall be made, (c) may make such other provision as the Minister considers necessary or expedient for the purpose of this section and for enabling it to have full effect.”.

\n

Repeals.

\n

61.—The following provisions of section 69 of the Pensions Act are hereby repealed— (a) paragraph (d) of subsection (1), and (b) subsection (3).

\n

Amendment of section 71 of Pensions Act.

\n

62.—Section 71 of the Pensions Act is hereby amended by the 30 substitution for subsection (3) of the following subsection: “(3) Where, on commencement of this Part, any rule of a scheme is rendered null and void by subsection (1), then, during such period as may be prescribed, beginning on such commencement and not being longer than 6 years (or in the case of retirement ages, a period not being longer than 25 years) nothing in this Part shall preclude rights or obligations, relating to a period of membership in that scheme prior to the 17th day of May, 1990, from remaining subject to the provisions of the scheme in force during that period of membership.”.

\n

Amendment of Third Schedule to Pensions Act.

\n

63.—The Third Schedule to the Pensions Act is hereby amended by— (a) the substitution for paragraph 1 of the following paragraph: “1. The benefits for the purposes of this paragraph shall be all future benefits payable under the rules of the schemeto or in respect of a person in receipt of such benefits as at the effective date of the certificate, but excluding all future increases in such benefits which are not of a contractual nature.”, (b) the substitution for subparagraph (b) of paragraph 3 of the following paragraph: “(b) in the case of a member of that scheme then in relevant employment, the greater of— (i) preserved benefits (including future revaluations thereof and those benefits payable on the death of the member entitled to preserved benefit) calculated in accordance with the provisions of Part III, and (ii) the long service benefits payable under the rules of the scheme in respect of reckonable service completed after the commencement of Part IV but prior to the effective date of the certificate, calculated as if the member's service in relevant employment has terminated on the effective date of the certificate but disregarding any provision requiring the completion of a minimum period of qualifying service which may prevent the member concerned from acquiring an entitlement to benefit on termination of such employment.”, and (c) the substitution in clause (i) (II) of paragraph 4 (b) (as amended by section 64 of the Act of 1991) for “the benefits” of “the long service benefits”.

\n

SCHEDULE A

\n

Section 3.

\n

“Second Schedule Rates of Benefits

\n

PART I

\n

Rates of Periodical Benefits and Increases Thereof Description of benefit Weekly rate Increase for adult dependant (where payable) Increase for each of first and second qualified children (where payable) Increase for each qualified child in excess of two (where payable) Increase for prescribed relative under section 50 (11), 51 (2), 81 (3), 86 (3), 91 (3), 95 (2) or 103 (2) (where payable) Increase where the person has attained pensionable age and is living alone (where payable) Increase where the person has attained the age of 80 years (where payable)

\n

(1)

\n

(2)

\n

(3)

\n

(4)

\n

(5)

\n

(6)

\n

(7)

\n
(8)£ £ £ £ £ £ £ 1. Disability Benefit, Unemployment Benefit and Injury Benefit 53.00 34.30 12.50 12.50 — — — 2. Maternity Allowance 53.00 — 12.50 12.50 — — — 3. Death Benefit: (a) pension payable to a widow (section 50 (2)) or widower (section 50 (6)) 76.80 — 16.20 16.20 31.80 4.50 — (b) pension payable to a parent (i) reduced rate 34.50 — — — 31.80 4.50 — (ii) maximum rate 76.80 — — — 31.80 4.50 — (c) pension payable to an orphan 39.90 — — — — — — 4. Old Age (Contributory) Pension and Retirement Pension:
\n

66.60 42.40 14.60 12.50 31.80 4.50 —4.40 additional increase for an adult dependant who has attained pensionable age — 5.40 — — — — — 5. Invalidity Pension 58.70 38.70 14.60 12.50 31.80 4.50 4.40 6. Widow's (Contributory) Pension and Deserted Wife's Benefit 60.50 — 16.20 16.20 31.80 4.50 4.40 7. Orphan's (Contributory) Allowance 37.90 — — — — — —

\n

PART II

\n

Occupational Injuries Benefits—Gratuities and Grant £ 1. Disablement Benefit:

\n

Maximum gratuity 5,470 2. Death Benefit: (i) Widower's gratuity 3,990 (ii) Grant in respect of funeral expenses 270

\n

PART III

\n

Disablement Pension Degree of disablement Weekly rate

\n

(1)

\n
(2)£ 100 per cent 78.40 90 ” ”
\n

70.60 80 ” ”

\n

62.70 70 ” ”

\n

54.90 60 ” ”

\n

47.00 50 ” ”

\n

39.20 40 ” ”

\n

31.40 30 ” ”

\n

23.50 20 ” ”

\n

15.70

\n

PART IV

\n

Increases of Disablement Pension £ 1. Increase where the person is permanently incapable of work 53.00 2. Increase where the beneficiary requires constant attendance: (a) limit of increase except in cases of exceptionally severe disablement 31.80 (b) limit in any case 63.60 ”.

\n

SCHEDULE B “Fourth Schedule Rates of Assistance

\n

PART I

\n

Rates of Periodical Social Assistance and Increases Thereof Description of assistance, pension or allowance Weekly rate or amount Increase for adult dependant (where payable) Increase for each of first and second qualified children (where payable) Increase for each qualified child in excess of two (where payable) Increase for prescribed relative under section 162(1)(a), 179(a), 195(2) or 196(2) (where payable) Increase where the person has attained pensionable age and is living alone (where payable) Increase where the person has attained the age of 80 years (where payable)

\n

(1)

\n

(2)

\n

(3)

\n

(4)

\n

(5)

\n

(6)

\n

(7)

\n
(8)£ £ £ £ £ £ £ 1. Unemployment Assistance: (a) in the case of a person to whom section 137 (1) (a) applies 57.20 34.30 12.50 12.50 — — — (b) in the case of a person to whom section 137 (1) (b) applies 53.00 34.30 12.50 12.50 — — — 2. Pre-Retirement Allowance 57.20 34.30 12.50 12.50 — — — 3. Old Age Pension and Blind Pension 57.20 — 12.50 12.50 31.80 4.50 4.40 4. Widow's (Non-Contributory) Pension, Deserted Wife's Allowance and Prisoner's Wife's Allowance 57.20 — — — 31.80 4.50 4.40 5. Lone Parent's Allowance 57.20 — 14.60 14.60 — 4.50 4.40 6. Carer's Allowance 53.00 — 12.50 12.50 — — — 7. Orphan's (Non-Contributory) Pension 32.50 — — — — — — 8. Single Woman's Allowance 57.20 — — — — — — 9. Supplementary Welfare Allowance 53.00 34.30 12.50 12.50 — — —
\n

PART III

\n

Increase of Old Age Pension for a Spouse Means of claimant or pensioner Weekly rate of increase £ Where the weekly means of the claimant or pensioner do not exceed £6 34.30 exceed £6 but do not exceed £8 33.30 exceed £8 but do not exceed £10 32.30 exceed £10 but do not exceed £12 31.30 exceed £12 but do not exceed £14 30.30 exceed £14 but do not exceed £16 29.30 exceed £16 but do not exceed £18 28.30 exceed £18 but do not exceed £20 27.30 exceed £20 but do not exceed £22 26.30 exceed £22 but do not exceed £24 25.30 exceed £24 but do not exceed £26 24.30 exceed £26 but do not exceed £28 23.30 exceed £28 but do not exceed £30 22.30 exceed £30 but do not exceed £32 21.30 exceed £32 but do not exceed £34 20.30 exceed £34 but do not exceed £36 19.30 exceed £36 but do not exceed £38 18.30 exceed £38 but do not exceed £40 17.30 exceed £40 but do not exceed £42 16.30 exceed £42 but do not exceed £44 15.30 exceed £44 but do not exceed £46 14.30 exceed £46 but do not exceed £48 13.30 exceed £48 but do not exceed £50 12.30 exceed £50 but do not exceed £52 11.30 exceed £52 but do not exceed £54 10.30 exceed £54 but do not exceed £56 9.30 exceed £56 but do not exceed £58 8.30 exceed £58 but do not exceed £60 7.30 exceed £60 nil ”.

\n

Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

", "next": 0}