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2018_act_39 IE

PUBLIC SERVICE SUPERANNUATION (AGE OF RETIREMENT) ACT 2018

10 Articles / Provisions · Ireland
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Table of Provisions (10)

Statutory Text (10 Articles)

ISB Act 2018-12-26

SCHEDULE Section 7

SCHEDULE

Section 7

“PART 3

Section 3A

Consequential Amendments to Acts relating to section 3A

Number and Year

Number and Year

Short Title

Short Title

Amendment

Amendment

No. 46 of 1956

No. 46 of 1956

Civil Service Regulation Act 1956

Civil Service Regulation Act 1956

Section 8 is amended by—

Section 8 is amended by—

(a) the substitution of the following paragraph for paragraph (b) of subsection (1)

(a) the substitution of the following paragraph for paragraph (b) of subsection (1)

‘(b) in relation to any other civil servant, 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age.’,

‘(b) in relation to any other civil servant, 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age.’,

(b) the deletion of subsection (2), and

(b) the deletion of subsection (2), and

(c) the deletion of subsection (4).

(c) the deletion of subsection (4).

No. 26 of 1980

No. 26 of 1980

Ombudsman Act 1980

Ombudsman Act 1980

Section 2 is amended by—

Section 2 is amended by—

(a) the substitution of the following paragraph for paragraph (c) of subsection (3)

(a) the substitution of the following paragraph for paragraph (c) of subsection (3)

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’, and

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’,

and

(b) the deletion of subsection (7).

(b) the deletion of subsection (7).

No. 9 of 1985

No. 9 of 1985

Dentists Act 1985

Dentists Act 1985

Section 18 is amended by—

Section 18 is amended by—

(a) the substitution of the following subsection for subsection (1)

(a) the substitution of the following subsection for subsection (1)

‘(1) A person who is a permanent officer of the Council shall cease to be a permanent officer on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to cease holding office on grounds of age shall not apply.’, and

‘(1) A person who is a permanent officer of the Council shall cease to be a permanent officer on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to cease holding office on grounds of age shall not apply.’,

and

(b) the deletion of subsection (2).

(b) the deletion of subsection (2).

No. 7 of 1992

No. 7 of 1992

Environmental Protection Agency Act 1992

Environmental Protection Agency Act 1992

Section 21 is amended by the substitution of the following paragraph for paragraph (b) of subsection (14)

Section 21 is amended by the substitution of the following paragraph for paragraph (b) of subsection (14)

‘(b) The Director General shall vacate the office of Director General on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

‘(b) The Director General shall vacate the office of Director General on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

Section 24 is amended by the substitution of the following paragraph for paragraph (b) of subsection (10)

Section 24 is amended by the substitution of the following paragraph for paragraph (b) of subsection (10)

‘(b) A director shall vacate his office of director on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

‘(b) A director shall vacate his office of director on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

No. 8 of 1993

No. 8 of 1993

Comptroller and Auditor General (Amendment) Act 1993

Comptroller and Auditor General (Amendment) Act 1993

Section 15 is amended in subsection (6) by the substitution of the following paragraph for paragraph (a)

Section 15 is amended in subsection (6) by the substitution of the following paragraph for paragraph (a)

‘(a) The age of retirement of a person appointed to the office of Comptroller and Auditor General after 1 October 1993 shall be 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

‘(a) The age of retirement of a person appointed to the office of Comptroller and Auditor General after 1 October 1993 shall be 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

No. 14 of 1999

No. 14 of 1999

National Disability Authority Act 1999

National Disability Authority Act 1999

Section 25 is amended in subsection (5) by the substitution of the following paragraph for paragraph (a)

Section 25 is amended in subsection (5) by the substitution of the following paragraph for paragraph (a)

‘(a) The Director shall, unless he or she earlier dies, resigns or retires at any stage after attaining the earliest age to retire in accordance with a scheme under section 28 or is earlier removed from office, hold office—

‘(a) The Director shall, unless he or she earlier dies, resigns or retires at any stage after attaining the earliest age to retire in accordance with a scheme under section 28 or is earlier removed from office, hold office—

(i) for a period not exceeding 7 years, or

(i) for a period not exceeding 7 years, or

(ii) for the period from the date of the appointment to the date on which he or she attains the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age,

(ii) for the period from the date of the appointment to the date on which he or she attains the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age,

whichever is the shorter but, where the Director is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to cease holding office on grounds of age shall not apply.’.

whichever is the shorter but, where the Director is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to cease holding office on grounds of age shall not apply.’.

No. 30 of 2000

No. 30 of 2000

Planning and Development Act 2000

Planning and Development Act 2000

Section 105 is amended by the substitution of the following paragraph for paragraph (b) of subsection (13)

Section 105 is amended by the substitution of the following paragraph for paragraph (b) of subsection (13)

‘(b) The chairperson shall vacate the office of chairperson on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

‘(b) The chairperson shall vacate the office of chairperson on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

Section 106 is amended by the substitution of the following paragraph for paragraph (b) of subsection (13): ‘(b) A person shall vacate the office of ordinary member on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

Section 106 is amended by the substitution of the following paragraph for paragraph (b) of subsection (13)

‘(b) A person shall vacate the office of ordinary member on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

No. 37 of 2001

No. 37 of 2001

Local Government Act 2001

Local Government Act 2001

Section 147 is amended in subsection (1)—

Section 147 is amended in subsection (1)—

(a) in paragraph (b) by the substitution of ‘the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age’ for ‘such age as the Minister specifies by order’, and

(a) in paragraph (b) by the substitution of ‘the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age’ for ‘such age as the Minister specifies by order’, and

(b) by the insertion of ‘but, where the person is a new entrant (within the meaning of the aforementioned Act) appointed on or after 1 April 2004, the requirement to cease to hold the employment on grounds of age shall not apply’ after ‘ceases to hold the employment’.

(b) by the insertion of ‘but, where the person is a new entrant (within the meaning of the aforementioned Act) appointed on or after 1 April 2004, the requirement to cease to hold the employment on grounds of age shall not apply’ after ‘ceases to hold the employment’.

Section 158 is amended by the deletion of paragraph (c) of subsection (1).

Section 158 is amended by the deletion of paragraph (c) of subsection (1).

No. 22 of 2002

No. 22 of 2002

Ombudsman for Children Act 2002

Ombudsman for Children Act 2002

Section 4 is amended in subsection (3) by the substitution of the following paragraph for paragraph (c)

Section 4 is amended in subsection (3) by the substitution of the following paragraph for paragraph (c)

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

No. 32 of 2003

No. 32 of 2003

Official Languages Act 2003

Official Languages Act 2003

The Second Schedule is amended in paragraph 2—

The Second Schedule is amended in paragraph 2—

(a) in the Irish text by the substitution of the following subparagraph for subparagraph (c): ‘(c)éireoidh sé nó sí as oifig ar chaoi ar bith ar 70 bliain d’aois a shlánú nó, i gcás go bhforordófar aois is airde ná sin le hordú faoi alt 3A(2) den Acht um Aoisliúntas na Seirbhíse Poiblí (Forálacha Ilghnéitheacha), 2004 chun críocha an Achta sin, ar an aois sin a shlánú ach, i gcás gurb iontrálaí nua an duine (de réir bhrí an Achta sin) arna cheapadh nó arna ceapadh an 1 Aibreán 2004 nó dá éis, ní bheidh feidhm ag an gceanglas maidir le héirí as oifig ar fhoras aoise.’,

(a) in the Irish text by the substitution of the following subparagraph for subparagraph (c)

‘(c)éireoidh sé nó sí as oifig ar chaoi ar bith ar 70 bliain d’aois a shlánú nó, i gcás go bhforordófar aois is airde ná sin le hordú faoi alt 3A(2) den Acht um Aoisliúntas na Seirbhíse Poiblí (Forálacha Ilghnéitheacha), 2004 chun críocha an Achta sin, ar an aois sin a shlánú ach, i gcás gurb iontrálaí nua an duine (de réir bhrí an Achta sin) arna cheapadh nó arna ceapadh an 1 Aibreán 2004 nó dá éis, ní bheidh feidhm ag an gceanglas maidir le héirí as oifig ar fhoras aoise.’,

and

and

(b) in the English text by the substitution of the following subparagraph for subparagraph (c)

(b) in the English text by the substitution of the following subparagraph for subparagraph (c)

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

No. 25 of 2007

No. 25 of 2007

Medical Practitioners Act 2007

Medical Practitioners Act 2007

Section 26 is amended by—

Section 26 is amended by—

(a) the substitution of the following subsection for subsection (1)

(a) the substitution of the following subsection for subsection (1)

‘(1) Subject to subsection (2), a person who is a permanent officer of the Council shall cease to be a permanent officer on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age.’,

‘(1) Subject to subsection (2), a person who is a permanent officer of the Council shall cease to be a permanent officer on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age.’,

and

and

(b) the deletion of subsection (3).

(b) the deletion of subsection (3).

No. 41 of 2011

No. 41 of 2011

Nurses and Midwives Act 2011

Nurses and Midwives Act 2011

Section 30 is amended by—

Section 30 is amended by—

(a) the substitution of the following subsection for subsection (1)

(a) the substitution of the following subsection for subsection (1)

‘(1) Subject to subsection (2), an employee of the Board (including the chief executive officer) shall cease to be an employee on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age.’,

‘(1) Subject to subsection (2), an employee of the Board (including the chief executive officer) shall cease to be an employee on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age.’,

and

and

(b) the deletion of subsection (3).

(b) the deletion of subsection (3).

No. 30 of 2014

No. 30 of 2014

Freedom of Information Act 2014

Freedom of Information Act 2014

Schedule 2 is amended in paragraph 2 by the substitution of the following subparagraph for subparagraph (c)

Schedule 2 is amended in paragraph 2 by the substitution of the following subparagraph for subparagraph (c)

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

‘(c) shall in any case vacate the office on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to vacate office on grounds of age shall not apply.’.

No. 7 of 2018

No. 7 of 2018

Data Protection Act 2018

Data Protection Act 2018

Section 15(10) is amended by the substitution of the following paragraph for paragraph (d)

Section 15(10) is amended by the substitution of the following paragraph for paragraph (d)

‘(d) cease to be a Commissioner on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to cease to be a Commissioner on grounds of age shall not apply.’.

‘(d) cease to be a Commissioner on attaining the age of 70 years or, where a higher age is prescribed by order under section 3A(2) of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 for the purposes of that Act, that age but, where the person is a new entrant (within the meaning of that Act) appointed on or after 1 April 2004, the requirement to cease to be a Commissioner on grounds of age shall not apply.’.

”.

ISB Act 2018-12-26

1.

Definition

Definition

1. In this Act, “Principal Act” means the Public Service Superannuation (Miscellaneous Provisions) Act 2004.

ISB Act 2018-12-26

2.

Amendment of section 1 of Principal Act

Amendment of section 1 of Principal Act

2. Section 1(1) of the Principal Act is amended by the insertion of the following definitions

“ ‘Act of 2012’ means the Public Service Pensions (Single Scheme and Other Provisions) Act 2012;

‘relevant public servant’ means a public servant who is not any of the following

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

(b) the holder of a qualifying office;

(c) a new entrant;

(d) a Scheme member;

(e) a person to whom, if he or she were a Scheme member, section 13(4) or 26(1) of the Act of 2012 would apply;

(f) a person who—

(i) before the coming into operation of section 3 of the Public Service Superannuation (Age of Retirement) Act 2018, retired from a public service body upon or after attaining the age of 65 years, and

(ii) on the coming into operation of that section, is employed by a public service body;

(g) a person who is employed by the Central Bank of Ireland;

‘Scheme member’ has the same meaning as it has in the Act of 2012;”.

ISB Act 2018-12-26

3.

Age of retirement for relevant public servants

Age of retirement for relevant public servants

3. The Principal Act is amended by the insertion of the following section after section 3

“3A. (1) A relevant public servant shall retire from being a public servant at the latest upon attaining the age of 70 years or, where a higher age is prescribed by order under subsection (2), upon attaining that higher age.

(2) Subject to subsection (3), the Minister may, by order, prescribe an age, being higher than 70 years, upon the attainment of which all relevant public servants shall, at the latest, retire.

(3) Before making an order under subsection (2), the Minister shall have regard to—

(a) the likely effect of the order on recruitment, promotion and retention of staff in the public service as a whole,

(b) the pensionable age applicable at the time of making the order,

(c) any evidence of an increase in normal life expectancy in the State made available by the Central Statistics Office from time to time,

(d) the likely cost (if any) to the Exchequer that would result from the order,

(e) any order made under section 13(2) of the Act of 2012, and

(f) such other matters as the Minister considers appropriate.

(4) For the purpose of supplementing subsection (1), the Acts referred to in columns 1 and 2 of Part 3 of Schedule 2 are amended to the extent specified in column 3 of that Part opposite the references to the Act concerned.

(5) In subsection (3)(b), ‘pensionable age’ means pensionable age within the meaning of section 2(1) (amended by section 7 of the Social Welfare and Pensions Act 2011) of the Social Welfare Consolidation Act 2005.

(6) The Minister shall, within three months of the passing of this Act, prepare and lay before the Oireachtas a report on the public servants who were forced to retire between 6 December 2017 and the commencement of this Act due to reaching the age of 65 years and on potential remedies to assist this cohort of worker.”.

ISB Act 2018-12-26

4.

Reckoning for superannuation purposes of service by relevant public servants

Reckoning for superannuation purposes of service by relevant public servants

4. The Principal Act is amended by the insertion of the following section after section 13

“13A. Subject to accruing a maximum pension as provided for by or under any enactment or public service pension scheme, any restriction on reckoning for superannuation purposes of service rendered to a public service body after a person reaches a specified age shall, in the case of a relevant public servant, be read as applying only to service rendered by that person to that body after the age of 70 years or, where a higher age is prescribed by order under section 3A(2), that higher age, subject to any extension provided for in a public service pension scheme made, approved or consented to by the Minister for Education and Skills, with the consent of the Minister.”.

ISB Act 2018-12-26

5.

Application to existing retirement provisions

Application to existing retirement provisions

5. The Principal Act is amended by the insertion of the following section after section 14

“14A. The provisions of any public service pension scheme or statutory instrument (within the meaning of the Interpretation Act 2005) that require, or the effect of which is to require, a relevant public servant to retire or cease holding office or employment upon attaining a specified age shall be read, subject to this Act, as requiring the relevant public servant to retire or cease to hold office upon attaining the age of 70 years or, where a higher age is prescribed under section 3A(2), upon attaining that higher age, subject to any extension provided for in any such scheme or instrument as is made, approved or consented to by the Minister for Education and Skills, with the consent of the Minister.”.

ISB Act 2018-12-26

6.

Amendment of Schedule 1 to Principal Act

Amendment of Schedule 1 to Principal Act

6. Schedule 1 to the Principal Act is amended—

(a) by the insertion of the following paragraph after paragraph 1

“1A. A body corporate established by Act of Parliament before 6 December 1922 that, upon its establishment, was of a commercial character.”,

and

(b) by the insertion of the following paragraphs after paragraph 18

“18A. Shannon Group p.l.c.

18B. Teilifís na Gaeilge.”.

ISB Act 2018-12-26

7.

Amendment of Schedule 2 to Principal Act

Amendment of Schedule 2 to Principal Act

7. The Principal Act is amended by the insertion of the text set out in the Schedule as Part 3 of Schedule 2 to that Act.

ISB Act 2018-12-26

8.

Amendment of section 29 of Public Service Pay and Pensions Act 2017

Amendment of section 29 of Public Service Pay and Pensions Act 2017

8. Section 29 of the Public Service Pay and Pensions Act 2017 is amended—

(a) by the substitution of the following subsection for subsection (1)

“(1) In this Part, ‘pensionable pay’, in relation to a public servant and in respect of a specified period, means—

(a) basic pay (excluding overtime) due to the public servant in respect of that period, and

(b) allowances, emoluments or premium pay (or its equivalent) so due to him or her which, by virtue of subsection (2), are treated as pensionable pay,

but does not include the amount of any such basic pay, allowances, emoluments or premium pay (or its equivalent) forgone under any salary sacrifice arrangement specifically approved by the Revenue Commissioners in relation to the provision to that public servant of an exempt employee benefit.”,

and

(b) by the insertion of the following subsection after subsection (4)

“(5) In this section—

‘Act of 1997’ means the Taxes Consolidation Act 1997;

‘exempt employee benefit’ means a benefit specifically approved by the Revenue Commissioners which is referred to in section 118B(2)(a)(i) or (iii) of the Act of 1997;

‘salary sacrifice arrangement’ has the same meaning as it has in section 118B of the Act of 1997.”.

ISB Act 2018-12-26

9.

Short title and collective citation

Short title and collective citation

9. (1) This Act may be cited as the Public Service Superannuation (Age of Retirement) Act 2018.

(2) This Act shall be included in the collective citation of the Public Service Superannuation (Miscellaneous Provisions) Acts 2004 to 2018

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