The Public Service Pensions (Single Scheme and Other Provisions) Act 2012 sets out the rules of the “Single Scheme”. It also contains certain provisions which either

(i) affect pre-existing pension schemes only [a pre-existing pension scheme refers to any of the family of public service schemes which predate the Single Scheme];


(ii) affect both pre-existing and Single Scheme pensions.

The main such provisions in the 2012 Act are as follows:

  • the introduction with effect from 28 July 2012 of a 40-year limit on the total service which can be counted towards pension where a person has been a member of more than one pre-existing public service pension scheme;
  • the extension with effect from 1 November 2012 of pension abatement so that a retiree’s public service pension is liable to abatement on re-entering public service employment in future, even where the new employment is in a different area of the public service; and
  • in cases where a person is paid more than one public service pension, and provided the combined value of those pensions exceeds €32,500, the aggregation of those pensions for the purposes of imposition of the Public Service Pension Reduction (PSPR).