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4 1948

LOCAL GOVERNMENT (SUPERANNUATION) ACT, 1948

PART IV.

Miscellaneous.

Local authority by whom payment is to be made.

64. —(1) Where—

(a) a lump sum, allowance or gratuity is granted under this Act by a local authority, or

(b) contributions are returned under this Act by a local authority, or

(c) a local authority are required by this Act to make a refund,

the lump sum, allowance, gratuity, contribution or refund shall be paid—

(i) in case such local authority are a vocational education committee—by the local authority who pay under the Vocational Education Act, 1930 (No. 29 of 1930), the annual local contribution to the expenses of the committee,

(ii) in case such local authority are a committee of agriculture for a county—by the council of that county,

(iii) in case such local authority are a committee of a single local authority—by that single local authority,

(iv) in any other case—by such local authority.

(2) Where under this Act a local authority are required to refund any portion of a payment mentioned in subsection (1) of this section, the refund shall be made to the local authority by whom the payment was made under that subsection.

(3) A payment made by a local authority pursuant to sub-paragraph (i) of subsection (1) of this section shall not be reckoned for the purpose of any limitation on the amount of any annual local contribution payable by the local authority under the Vocational Education Act, 1930 (No. 29 of 1930), as amended by any subsequent enactment.

(4) There shall be paid out of moneys provided by the Oireachtas to a local authority paying any lump sum, allowance or gratuity granted under this Act by a vocational education committee, in aid of the rate or fund out of which the lump sum, allowance or gratuity is paid, one-half of every payment made by the local authority in respect of the lump sum, allowance or gratuity.

Recovery of payment by Minister of State.

65. —(1) Any sum which is required by this Act to be paid, repaid, returned or refunded by a person to a Minister of State may, without prejudice to its being recovered in any other manner, be recovered by deducting it in whole or in part from any money payable by any Minister of State for any purpose whatsoever to such person.

(2) The power to deduct under subsection (1) of this section shall be subject and without prejudice to the claims of the Guarantee Fund under the Land Purchase Acts.

Refund in respect of service under another authority.

66. —(1) Where a lump sum, allowance or gratuity is granted under this Act to or in respect of any person by a local authority (in this section referred to as the granting authority) and, in determining the amount thereof, any period of service under another local authority or a harbour authority or mental hospital board (in this section referred to as the contributing authority) has been reckoned, the contributing authority shall refund to the granting authority a part of the lump sum, allowance or gratuity (or, if the granting authority are a vocational education committee, a part of one-half of the lump sum allowance or gratuity) determined by reference to such person's periods of service under the contributing authority and the granting authority and his remunerations during those periods, and such part shall be settled by agreement between the contributing authority and the granting authority or, in default of agreement, by the Minister (after consultation, where the contributing authority are a harbour authority, with the Minister for Industry and Commerce).

(2) For the purposes of subsection (1) of this section, service under a committee of a contributing authority shall be deemed to have been service under such contributing authority and service under a joint committee of two or more contributing authorities shall be deemed to have been service under every such contributing authority.

Variation of part of allowance granted to established officer or servant in receipt of bonus.

67. —Where part of the remuneration, at the time he ceases to hold his office or employment, of an established officer or servant consists of bonus computed by reference to a cost-of-living index number, the part of any allowance granted to him under this Act which is referable to such bonus shall be liable to the same variation, if any, which would have applied in the case of a super-annuation allowance granted to a civil servant similarly remunerated who retired before the 1st day of November, 1946.

Cancellation of allowance on conviction of offence.

68. —(1) Where a person who is convicted on indictment of any offence and is sentenced to penal servitude or to any term of imprisonment with hard labour or exceeding twelve months is, at the time of the conviction, in receipt of an allowance granted under this Act by a local authority, the allowance shall thereupon stand cancelled and cease to be payable.

(2) Where a conviction which results in the cancellation under this section of an allowance is quashed or annulled or the convicted person is granted a free pardon, the cancellation shall be annulled, in the case of a quashing or annulment, as from the date of the conviction and, in the case of a free pardon, as from the date of the pardon.

(3) Where any allowance has been cancelled under this section, the local authority by whom the allowance was granted, if they so think proper, may, with the consent of the Minister, restore the allowance either in whole or in part.

Ascertainment of continuance of infirmity.

69. —(1) Where an allowance is granted under this Act to a person who is under the age specified for that allowance in subsection (2) of this section on the ground that he is incapable of performing his duties by reason of permanent infirmity of mind or body, the following provisions shall have effect:

(a) the local authority by whom the allowance is payable shall, until such person reaches the said age, ascertain from time to time whether his infirmity continues and, for that purpose, may, if they think fit, arrange for medical examinations and require him to submit himself thereto;

(b) if such person fails wilfully or refuses to submit himself to any such medical examination, the allowance shall cease to be paid;

(c) if not less than two registered medical practitioners nominated by such local authority certify that such person's infirmity has ceased and he has been offered a pensionable office or employment under a local authority of a kind similar to his former office or employment and at a rate of remuneration not less than that at which he was paid immediately before he ceased to hold his former office or employment, such local authority shall, subject to the sanction of the Minister, cancel the allowance and thereupon it shall cease to be paid.

(2) The age referred to in subsection (1) of this section is—

(a) for an allowance granted to a fire brigade officer or servant—fifty-five years,

(b) for any other allowance—sixty years.

(3) If a person to whom an allowance was granted in respect of a period of pensionable local service is offered in pursuance of paragraph (c) of subsection (1) of this section a new office or employment and accepts it, and the allowance is cancelled under this section, the following provisions shall have effect on his ceasing to hold the new office or employment:

(a) for the purposes of paragraph (a) of section 13 or paragraph (a) of section 42 of this Act, such period shall be regarded as not being a period in respect of which he has received a lump sum or allowance;

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

(c) such period shall be regarded as continuous with his period of service in the new office or employment and the period during which he was in receipt of the allowance shall be disregarded.

(4) Any dispute between a local authority and a person as to whether a new office or employment offered to such person is, for the purposes of paragraph (c) of subsection (1) of this section, of a kind similar to his former office or employment shall be decided by the appropriate Minister whose decision shall be final.

Determination by the Minister of certain doubts, etc.

70. —If any doubt, dispute or question arises or is, in the opinion of the Minister, likely to arise, as to whether a person is an officer for the purposes of this Act or a mental hospital officer or as to whether a person is a servant for the purposes of this Act or a mental hospital servant, the doubt, dispute or question shall be decided by the Minister and his decision shall be final.

Regulations specifying classes of fire brigade officers and servants.

71. —The Minister may make regulations specifying—

(a) the classes of officers of fire brigade authorities under the Fire Brigades Act, 1940 (No. 7 of 1940), who are to be fire brigade officers for the purposes of this Act, and

(b) the classes of servants of such authorities who are to be fire brigade servants for the purposes of this Act.

Regulations permitting reckoning by officer of vocational education committee of service as teacher.

72. —(1) The Minister, after consultation with the Minister for Education and with the consent of the Minister for Finance, may make regulations permitting an officer of a vocational education committee who before he became such an officer had teaching service as a national school teacher or a secondary school teacher or a vocational or technical school teacher or any combination of such services to reckon such teaching service as service, and the regulations may prescribe the nature of the teaching service and the amount thereof which may be so reckoned and the extent to which and the manner in which the teaching service may be so reckoned.

(2) Where a lump sum, allowance or gratuity is paid by a local authority to or in respect of an officer and, in determining the amount of the lump sum, allowance or gratuity, any period during which the officer was a secondary school teacher has been reckoned pursuant to regulations under this section, the Minister for Finance, after consultation with the Minister for Education, may determine what part or parts (if any) of the lump sum, allowance or gratuity shall be paid out of the Secondary Teachers' Pension Fund, and thereupon the Minister for Education may refund to the local authority out of that fund any part or parts so determined.

(3) Where a lump sum, allowance or gratuity is paid by a local authority to or in respect of an officer and, in determining the amount of the lump sum, allowance or gratuity, any period during which the officer was a national school teacher has been reckoned pursuant to regulations under this section, the Minister for Finance, after consultation with the Minister for Education, may determine what part or parts (if any) of the lump sum, allowance or gratuity shall be borne by the State, and thereupon the Minister for Education may refund to the local authority any part or parts so determined out of moneys provided by the Oireachtas.

Appeals to the Minister.

73. —(1) Where a person is aggrieved by the failure or refusal of a local authority to grant under this Act a lump sum, allowance or gratuity or to return under this Act contributions, he may appeal to the Minister against such failure or refusal.

(2) Where a person is aggrieved by the amount of any lump sum, allowance or gratuity granted by a local authority under this Act, he may appeal to the Minister against such amount.

(3) An appeal under this section by a person against a failure to make a grant or return of contributions shall be brought not later than eight months after the circumstances arose which he alleges required the local authority to make the grant or return of contributions and any other appeal under this section shall be brought not later than six months after the decision appealed from.

(4) On an appeal under this section, the Minister may by order either refuse the appeal or make such provisions as should in his opinion have been made by the local authority, and provisions so made by the Minister shall have effect as if made by the local authority.

(5) The decision of the Minister on an appeal under this section shall be final.

Area of charge of payment of local authority.

74. —(1) A sum payable by a local authority under this Act in respect of a period during which a person was an officer or servant of such local authority shall be charged on the area on which the remuneration of such person would have been charged if he had continued to hold the same office or employment under such local authority.

(2) A sum payable by a local authority under this Act in respect of a period during which a person was an officer or servant of another local authority shall be charged on the area on which the expenses incurred by the first-mentioned local authority in supplying moneys to the other local authority are charged.

(3) Where a lump sum, allowance or gratuity is granted by a local authority to or in respect of an officer or servant and in computing the amount thereof a period of service under another local authority has been reckoned, the payment of the lump sum, allowance or gratuity by the first-mentioned local authority shall be regarded for the purposes of this section as solely in respect of service of such person under them.

Suspension or reduction of allowance on reappointment of recipient.

75. —(1) Where a person to whom an allowance is payable under this or any other Act by a local authority or mental hospital board receives any payment (inclusive of the money value of emoluments, if any) from a local authority or mental hospital board or out of moneys provided by the Oireachtas for services rendered, no more of the allowance shall be paid to him in any year than so much as, with the said payment, equals the remuneration (inclusive of the money value of emoluments, if any) on which the allowance was computed.

(2) A local authority or mental hospital board paying an allowance to a person to whom subsection (1) of this section applies may from time to time, as may appear proper to them for the purpose of giving effect to subsection (1) of this section, suspend, abate or reduce or otherwise adjust the payments made or to be made by them in respect of the allowance.

(3) If and so long as, pursuant to this section, an allowance is not paid, any refund of part of such allowance payable under this or any other Act shall also not be paid.

(4) If and so long as, pursuant to this section, the amount payable in respect of an allowance is abated or reduced, any refund of part of such allowance payable under this or any other Act shall also be reduced proportionately.

Assignment of allowance, etc.

76. —(1) The following provisions shall have effect in relation to any payment (in this section referred to as the grant) payable under this Act or under Part IV of the Act of 1925 by a local authority to any person (in this section referred to as the recipient), that is to say:—

(a) every assignment of and charge on the grant and every agreement to assign or charge the grant shall, except so far as it is made for the benefit of the wife or husband or dependent relatives of the recipient, be void, and on the bankruptcy of the recipient the grant shall not be paid to any trustee or other person acting on behalf of the creditor;

(b) where any public assistance is given in pursuance of the Public Assistance Act, 1939 (No. 27 of 1939), to the recipient or to anyone whom he is liable under that Act to maintain, the local authority may pay the whole or any part of the grant to the public assistance authority giving the assistance, and so much of the grant as is so paid may be applied in repayment of any sums expended on such assistance and, subject thereto, shall be paid or applied by the public assistance authority to or for the benefit of the recipient;

(c) if the recipient neglects to maintain any person whom he is liable to maintain, the local authority may in their discretion pay or apply the whole or any part of the grant to or for the benefit of that person;

(d) if the recipient appears to the local authority to be of unsound mind or otherwise incapacitated to act, they may pay so much of the grant as they think fit to the institution or person having the care of the recipient, and may pay the surplus (if any) or such part thereof as they think fit for or towards the maintenance and benefit of the wife or husband or dependent relatives of the recipient;

(e) if the recipient or the officer or servant in respect of whom the grant is payable has died and a sum not exceeding one hundred pounds is due on account of the grant, probate or other proof of title of the personal representatives of the deceased may, if the local authority so think fit, be dispensed with and the sum may be paid or distributed to or among the persons appearing to the local authority to be beneficially entitled to the personal estate of the deceased, or to or among any one or more of those persons, or, in the case of the illegitimacy of the deceased, to or among such persons as the local authority think fit, and the local authority and any of their officers making the payment shall be discharged from all liability as respects any such payment or distribution;

(f) any sum payable to a minor on account of the grant may be paid either to the minor or to such person and on such conditions for the benefit of the minor as the local authority think fit;

(g) where a payment is made to any person by the local authority in pursuance of this section the receipt of that person shall be a good discharge for the sum paid.

(2) The Minister may make rules requiring declarations to be made for any purpose relating to payments made pursuant to this section and a person to whom any such payment may be made shall not be entitled to receive such payment if he fails to make any declarations which he is required by such rules to make.

(3) Any person who makes a wilful misstatement of material fact in any declaration made under any rule made under this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds or to imprisonment for any term not exceeding three months.

Gratuity or allowance in case of injury.

77. —(1) Where an officer or servant of a local authority is injured—

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

(b) without his own default, and

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

the local authority, with the consent of the Minister, may grant to him, and, if within seven years after the date of the injury, he dies as a direct result thereof, to his widow (or, in the case of a female officer or servant, her widowed husband), his father or mother, if wholly dependent on him at the time of his death, and to or in respect of his children, or any of them, such gratuity or allowance in money for life or for a limited period as the local authority may consider reasonable and as may be permitted by regulations under this section.

(2) An allowance granted under this section to an injured person shall not, together with any other allowance (inclusive of the annuity value, calculated in such manner as the Minister directs, of any lump sum) payable by a local authority for which he is qualified, exceed five-sixths of the remuneration (inclusive of the money value of emoluments, if any) on which such other allowance is computed.

(3) The Minister may make regulations for the purposes of this section.

Particulars of benefits in advance of retirement.

78. —(1) Where an officer or servant of a local authority intends to retire from his office or employment on a particular date, he may, not later than six months and not earlier than twelve months before that date, give to the local authority notice in writing stating—

(a) that he intends to retire on that date,

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

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

(2) Where an officer or servant gives to a local authority a notice under this section stating that he wishes to be given particulars of his benefits on retirement, the local authority shall within two months give to the officer or servant a statement showing—

(a) whether they intend on such retirement to exercise any power given to them by this or any other Act to grant to him any lump sum, allowance or gratuity or to return to him any contributions or to add any years to his service or to increase or reduce the amount of any lump sum or allowance to which he may be entitled,

(b) where they intend to exercise any power such as is mentioned in paragraph (a) of this subsection, particulars of the manner in which they intend to exercise the power,

(c) the amount of every (if any) lump sum, allowance or gratuity or return of contributions to which, in their opinion having regard to their intentions stated in pursuance of paragraphs (a) and (b) of this subsection, he will be entitled on such retirement,

but where they propose to include in the statement their intention to exercise any power the exercise of which requires the consent or sanction of the Minister, they shall not give the statement unless and until the Minister approves thereof.

(3) The provisions of section 73 of this Act (or, in the case of the exercise of a power under any other Act, any corresponding provisions of that Act) shall apply in relation to a statement of intentions given by a local authority under paragraph (a) or (b) of subsection (2) of this section as if the contemplated retirement to which the statement relates had taken place and as if such intentions were decisions taken by the local authority on the date when the statement was given.

(4) Where—

(a) the intended retirement of an officer or servant of a local authority referred to in a notice under subsection (1) of this section takes place on the date mentioned and for the reasons stated in the notice, and,

(b) the intentions of the local authority shown in the statement given to him in pursuance of paragraphs (a) and (b) of subsection (2) of this section, or, if those intentions have been varied by the Minister on appeal, those intentions as so varied, are implemented,

the said intentions, as implemented, shall not then be subject to any appeal.

Increase of allowance in certain cases.

79. —(1) Where a local authority or mental hospital board granted before the passing of this Act an allowance or a lump sum to or in respect of a person in relation to his having ceased after the 1st day of July, 1940, to hold any office or employment in their service, they may, within twelve months after the passing of this Act, grant one increase (and no more) of the rate of the allowance or the amount of the lump sum, and such increase shall be an increase to such extent as may be sanctioned by the relevant Minister and, in the case of an increase of an allowance, shall have effect as from the date when the office or employment ceased to be held or the 1st day of November, 1946, whichever is the later.

(2) Where any such allowance as is referred to in section 46 of the Act of 1925 was in course of payment on the 1st day of November, 1946, the allowance shall be adjusted, with effect as from that day, in the following manner:—

(a) such part (if any) of the allowance as was computed by reference to the emergency bonus under the Emergency Powers (No. 312) Order, 1944 (S.R. & O., No. 36 of 1944), shall cease to be payable;

(b) the increase or addition added to the allowance under subsection (2) of section 46 of the Act of 1925 shall be adjusted as if it were calculated by reference to a cost-of-living index figure of 270 and shall thereupon cease to be variable.

(3) Where a local authority or mental hospital board grant under this or any other Act an allowance or lump sum to or in respect of a person in relation to his having ceased to hold before the 1st day of April, 1950, any office or employment in their service, they may, in the case of an allowance, grant it at a rate greater, to such extent as may be sanctioned by the relevant Minister, than the rate that would be appropriate therefor apart from this subsection and, in the case of a lump sum, grant it as of an amount greater, to such extent as may be sanctioned by the relevant Minister, than the amount that would be appropriate therefor apart from this subsection.

(4) Where a person is aggrieved by a refusal or failure during the period of twelve months after the passing of this Act to grant an increase under subsection (1) of this section, such person may, in the case of a refusal, not later than six months after the refusal, or, in the case of a failure, not later than six months after the expiration of the said period of twelve months, appeal to the relevant Minister against the refusal or failure.

(5) Where a person is aggrieved by an increase granted under subsection (1) of this section, he may, not later than six months after the grant of the increase, appeal against it to the relevant Minister.

(6) On an appeal under this section, the relevant Minister may by order either refuse the appeal or make such provisions as should in his opinion have been made by the local authority or mental hospital board concerned, and any provision so made by the relevant Minister shall have effect as if made by that authority or board.

(7) The decision of the relevant Minister on an appeal under this section shall be final.

(8) In this section—

the expression “the relevant Minister” means—

(a) in relation to a local authority other than a mental hospital authority, the Minister, and

(b) in relation to a mental hospital authority, the Minister for Health.

General provision as to allowance being for life.

80. —Save as otherwise provided by this Act, an allowance granted under this Act shall be an allowance for the life of the person to whom it is granted.

Age limits for officers and servants of Dublin Fever Hospital Board and Cork Fever Hospital Board.

81. —The provisions of section 23 of the Local Government Act, 1941 (No. 23 of 1941) (which section relates to fixing of age limits for offices under certain local authorities) shall apply in relation to the office of an officer or the employment of a servant of the Dublin Fever Hospital Board or the Cork Fever Hospital Board as if such office or employment were an office under a local authority for the purposes of that Act.

Officer of local authority becoming civil servant.

82. —(1) The pensionable local service of an established officer of a local authority who has not less than ten years of pensionable local service and who is appointed to an established position in the civil service shall be deemed for the purposes of the Superannuation Acts to be service by him in an established position in the civil service.

(2) Where a person holding at the passing of this Act and established position in the civil service who—

(a) was appointed to such a position after the 6th day of December, 1922, and

(b) was immediately before such appointment a pensionable officer under one or more than one local body for the purposes of Part IV of the Act of 1925,

applies not later than one year after the passing of this Act to the appropriate Minister for a certificate of the facts mentioned in paragraphs (a) and (b) of this subsection, that Minister shall inquire into the matter and, if he is satisfied that those facts exist, he shall so certify and shall include in the certificate particulars of the pensionable local service of such person at the date of such appointment.

(3) Where a certificate has been issued under subsection (2) of this section in respect of any person, his pensionable local service as stated in the certificate shall be deemed for the purposes of the Superannuation Acts to be service by him in an established position in the civil service.

(4) Where, under the Superannuation Acts and under the enactments (including this Act) relating to the grant of superannuation and compensation for loss of office to officers of local authorities, the benefits accruing or the conditions qualifying persons for benefit are different, the Minister for Finance may determine that specified modifications corresponding to that difference shall be made for any particular case to which subsection (1) or subsection (3) of this section applies in any amount to be granted under the Superannuation Acts, and the modifications so determined shall be made accordingly.

(5) Where an allowance, lump sum or gratuity is paid to or in respect of a person under the Superannuation Acts by virtue of this section, the Minister for Finance may determine what part or parts of the payment shall be borne in accordance with subsection (6) of this section.

(6) Where the Minister for Finance determines under subsection (5) of this section that part or parts of a payment to or in respect of a person shall be borne in accordance this subsection—

(a) the Minister shall determine whether such part or parts shall be borne by one local authority of which such person was an officer or by two or more local authorities of each of which such person was an officer,

(b) if the Minister determines that such part or parts shall be borne by one local authority, that local authority shall pay to the Minister the amount of such part or parts,

(c) if the Minister determines that such part or parts shall be borne by two or more local authorities, he shall also determine the amount to be borne by each such local authority and that local authority shall pay that amount to the Minister,

(d) any amount paid to the Minister under this section shall be paid into or disposed of for the benefit of the Exchequer in accordance with the direction of the Minister for Finance.

Civil servant becoming officer of local authority.

83. —(1) Where an allowance, lump sum or gratuity is payable under this or any other Act to or in respect of a person and, in determining the amount of the payment, any period of service by such person in an established position in the civil service has been reckoned, the Minister for Finance may determine what part or parts of the payment shall be borne by the State and thereupon the part or parts so determined may be refunded to the local authority out of moneys provided by the Oireachtas.

(2) Where, under the Superannuation Acts and under the enactments (including this Act) relating to the grant to officers of local authorities of superannuation or compensation for loss of office, the benefits accruing or the conditions qualifying persons for benefit are different, the Minister, with the consent of the Minister for Finance, may determine that, for any particular case in which service in the civil service is to be reckoned, in calculating the amount of such a grant specified modifications shall be made in such amount, and the modifications so determined shall be made accordingly.

Special provisions for certain cases.

84. —(1) Where, as respects a person who is a pensionable officer of a local authority on the passing of this Act, the following conditions are complied with, that is to say:

(a) immediately before he was appointed to be such officer, he held an established position in the civil service of Saorstát Eireann for a period,

(b) immediately before the period mentioned in paragraph (a) of this subsection, he held an established position in the civil service of the Provisional Government for a period,

(c) immediately before the period mentioned in paragraph (b) of this subsection, he held an established position in the civil service of Dáil Eireann for a period,

(d) immediately before the period mentioned in paragraph (c) of this subsection, he was a pensionable officer of a local authority for a period,

all the said periods may be aggregated and deemed to be service for the purposes of any Act (including this Act) relating to superannuation of officers of local authorities and applying to such person.

(2) Where, as respects a person who holds an established position in the Civil Service of the Government on the passing of this Act, the following conditions are complied with, that is to say:—

(a) immediately before he commenced to hold such position, he held an established position in the civil service of Saorstát Éireann for a period,

(b) immediately before the period mentioned in paragraph (a) of this subsection, he held a temporary position in the civil service of Saorstát Éireann for a period,

(c) before the period mentioned in paragraph (b) of this sub-section, he was a pensionable officer of a local authority for a period,

the periods mentioned in paragraphs (a) and (c) of this subsection may be aggregated and deemed to be service for the purposes of the Superannuation Acts as applying to such person.

(3) Where, as respects a person who holds an established position in the civil service of the Government on the passing of this Act, the following conditions are complied with, that is to say:

(a) immediately before he commenced to hold such position he held an established position in the civil service of Saorstát Eireann for a period,

(b) immediately before the period mentioned in paragraph (a) of this subsection, he held an established position in the civil service of the Provisional Government for a period,

(c) immediately before the period mentioned in paragraph (b) of this subsection, he held an established position in the civil service of Dáil Eireann for a period,

(d) immediately before the period mentioned in paragraph (c) of this subsection, he was a pensionable officer of a local authority for a period,

all the said periods may be aggregated and deemed to be service for the purposes of the Superannuation Acts as applying to such person.

(4) Where, as respects a person who holds an established position in the civil service of the Government on the passing of this Act, the following conditions are complied with, that is to say:

(a) immediately before he commenced to hold such situation, he held an established position in the civil service of Saorstát Éireann for a period,

(b) immediately before the period mentioned in paragraph (a) of this subsection, he was a pensionable officer of a local authority for a period,

(c) immediately before the period mentioned in paragraph (b) of this subsection, he held an established position in the civil service of Saorstát Éireann for a period,

all the said periods may be aggregated and deemed to be service for the purposes of the Superannuation Acts as applying to such person.

(5) Where, under the Superannuation Acts and under the enactments (including this Act) relating to the grant of superannuation and compensation for loss of office to officers of local authorities, the benefits accruing or the conditions qualifying persons for benefit are different, the Minister for Finance may determine that specified modifications corresponding to that difference shall be made for any particular case to which subsection (3) or subsection (4) of this section applies in any amount to be granted under the Superannuation Acts, and the modifications so determined shall be made accordingly.

(6) Where an allowance, lump sum, or gratuity is paid to or in respect of a person under the Superannuation Acts by virtue of this section, the Minister for Finance may determine what part or parts of the payment shall be borne in accordance with subsection (7) of this section.

(7) Where the Minister for Finance determines under subsection (6) of this section that part or parts of a payment to or in respect of a person shall be borne in accordance with this sub-section—

(a) the Minister shall determine whether such part or parts shall be borne by one local authority of which such person was an officer or by two or more local authorities of each of which such person was an officer,

(b) if the Minister determines that such part or parts shall be borne by one local authority, that local authority shall pay to the Minister the amount of such part or parts,

(c) if the Minister determines that such part or parts shall be borne by two or more local authorities, he shall also determine the amount to be borne by each such local authority and that local authority shall pay that amount to the Minister,

(d) any amount paid to the Minister under this section shall be paid into or disposed of for the benefit of the Exchequer in accordance with the direction of the Minister for Finance.

Preservation of continuity of service of servants of Limerick Corporation.

85. —(1) Where a servant of the corporation was absent from duty during any period in respect of which this section applies and the period of absence would, but for this section, be regarded for the purposes of the pension enactments as breaking the continuity of his service with the corporation, the following provisions shall have effect for those purposes:—

(a) the period of absence shall be regarded as not breaking the continuity of his service with the corporation, and

(b) notwithstanding the provisions of the foregoing paragraph, the length of the period of absence shall not be taken into account in reckoning the length of his service with the corporation nor, where an allowance for life or a gratuity is granted to him, in reckoning the amount thereof.

(2) In this section—

the expression “the corporation” means the Mayor, Aldermen and Burgesses of Limerick;

the expression “period in respect of which this section applies” means any period beginning on or after the 30th day of June, 1944, and ending before or on the 6th day of July, 1944;

the expression “the pension enactments” means, in relation to a servant of the corporation, the enactments (including this Act) governing the grant to him on ceasing to be employed of an allowance for life or a gratuity.

Validation of certain superannuation allowances granted by Cork Corporation.

86. —Any superannuation allowance granted by the Lord Mayor, Aldermen and Burgesses of Cork to any of their servants during the period which began on the 9th day of September, 1926, and ended on the 31st day of March, 1948, shall be valid in all respects and payment of such allowance may accordingly continue to be made after the passing of this Act.

Meaning of pensionable officer in Part IV of Act of 1925.

87. —The expression “pensionable officer” in Part IV of the Act of 1925 shall not include and shall be deemed never to have included a mental hospital officer of a local body.

Application of Part IV of the Act of 1925 to certain permanent servants.

88. —(1) Part IV of the Act of 1925 shall apply in relation to a permanent servant of a local body in relation to whom Part III of this Act has come into operation (not being a local body to whom section 53 of the Act of 1925 applies) who, on the day on which the said Part III came into operation in relation to such body, was sixty years of age or more, or in the case of a fire brigade servant, was fifty-five years of age or more, as if his employment were a pensionable office, and for the purposes of the said application—

(a) the word “salary” shall include wages,

(b) in calculating his service when his employment ceases, only his continuous service under such local body shall be reckoned.

(2) Part IV of the Act of 1925 shall, subject to the subsequent subsections of this section, apply in relation to a permanent servant of a vocational education committee in relation to whom Part III of this Act has come into operation who, on the day on which the said Part III came into operation in relation to such committee, was sixty years of age or more as if his employment were a pensionable office, and for the purposes of the said application—

(a) the word “salary” shall include wages,

(b) in calculating his service when his employment ceases, only his continuous service under such committee or any body of whom such committee were the successors shall be reckoned.

(3) Section 50 of the Act of 1925 shall not apply in respect of vocational education committees and their servants referred to in subsection (2) of this section, and in lieu thereof it is hereby enacted that every sum payable under Part IV of the Act of 1925 as applied by this section in respect of an allowance or gratuity granted thereunder to a person who was previously a servant of a vocational education committee shall be paid by the local authority who under the Vocational Education Act, 1930 (No. 29 of 1930), pays the annual local contribution to the expenses of such committee and shall be raised by means of the same rate and be paid out of the same fund and be charged on the same area as such annual local contribution is raised by means of, paid out of and charged upon, but no such sum shall be reckoned for the purposes of any enactment limiting the amount of such rate.

(4) There shall be paid out of moneys provided by the Oireachtas to a local authority paying any allowance or gratuity in pursuance of subsection (3) of this section, in aid of the rate or fund out of which the allowance or gratuity is so paid, one-half of every payment made by the local authority in respect of the allowance or gratuity.

Reckoning of service in the civil service in certain cases.

89. —An officer of a local body—

(a) who was appointed to be such officer before the commencement of Part II of this Act, and

(b) in relation to whom Part IV of the Act of 1925 or any Act passed before the Act of 1925 and relating to superannuation applies, and

(c) who at the time when he was appointed to be such officer held an established position in the civil service,

shall be entitled to reckon as service for the purposes of the said Part IV or the said Act passed before the Act of 1925 his service for the purposes of the Superannuation Acts at the time of such appointment.

Reckoning of service as school teacher in certain cases.

90. —An officer of a vocational education committee in relation to whom Part IV of the Act of 1925 or any Act passed before the Act of 1925 and relating to superannuation applies shall be entitled to reckon as service for the purposes of the said Part IV or the said Act passed before the Act of 1925 any period which he is permitted to reckon by regulations under section 72 of this Act.

Reckoning of service under harbour authority in certain cases.

91. —An officer of a local body in relation to whom Part IV of the Act of 1925 or any Act passed before the Act of 1925 and relating to superannuation applies shall be entitled to reckon as service for the purposes of the said Part IV or the said Act passed before the Act of 1925 any period during which he held a pensionable position in the service of a harbour authority.

Allowances under Part IV of the Act of 1925 to officers in receipt of cost of living bonus.

92. —(1) This section applies to any officer of a local body whose yearly salary and emoluments within the meaning of Part IV of the Act of 1925 consist on the date on which he ceases to hold office of—

(a) an amount (in this section referred to as the emergency bonus) granted on account of the emergency declared by resolutions passed by each House of the Oireachtas on the 2nd day of September, 1939, to exist, and

(b) a temporary increase or addition (in this section referred to as the cost of living bonus) which was expressed at the time of granting to be granted to meet the increased cost of living, which is calculated according to the amount of the remainder (in this section referred to as the basic salary) of his salary and emoluments apart from the emergency bonus and which, subject to the Local Authorities (Cost of Living) Acts, 1940 and 1945, is variable from time to time in accordance with the average cost of living in the State, and

(c) the basic salary.

(2) An allowance granted under Part IV of the Act of 1925 to any officer of a local body to whom this section applies shall consist of two parts, namely:

(a) a part which shall be in respect of the basic salary and cost of living bonus, which shall be computed by reference to the basic salary only and which shall be increased in the manner specified in subsection (2) of section 46 of the Act of 1925,

(b) a part which shall be in respect of and computed by reference to the emergency bonus.

(3) The foregoing provisions of this section shall apply in relation to an allowance which was granted under Part IV of the Act of 1925 before the passing of this Act and in relation to which those provisions would have applied when the allowance was granted if they had then been in force.

Allowances and gratuities under Part IV of Act of 1925 without consent of Minister.

93. —Notwithstanding anything contained in Part IV of the Act of 1925, the consent of the Minister shall not be required to the grant under that Part of—

(a) an annual allowance the amount of which does not exceed one-sixtieth of the yearly salary and emoluments of the grantee for each completed year of his service, or

(b) a gratuity under subsection (3) or subsection (4) of section 44 of the Act of 1925.