28. (1) As soon as may be after the commencement of this section, Irish Water shall prepare and submit to the Minister a scheme or schemes for the granting of superannuation benefits to or in respect of—

F15[(1A) A scheme prepared under subsection (1) shall have effect, with respect to the pensionable service of a person mentioned in that subsection, on and from the day the person was accepted into the employment of Irish Water in accordance with section 19 or was appointed under section 27, as the case may be.]

(a) persons who were accepted into the employment of Irish Water in accordance with section 19, and

(b) persons who were appointed under section 27 and, immediately before their appointment, were—

(i) officers of the Minister, or

F16[(ii) members of the staff of a local authority or the Local Government Management Agency (unless their contracts of employment provide for a defined contribution scheme).]

(2) Every such scheme shall fix the time and conditions of retirement for all persons to, or in respect of whom, superannuation benefits are payable under the scheme, and different times and conditions may be fixed in respect of different classes of persons.

(3) Irish Water may at any time prepare and submit to the Minister a scheme amending or revoking a scheme previously submitted and approved under this section.

(4) A scheme or amending scheme submitted to the Minister under this section shall, if approved by the Minister with the consent of the Minister for Public Expenditure and Reform, be carried out by Irish Water in accordance with its terms.

(5) (a) If any dispute arises as to the claim of any person to, or the amount of, any superannuation benefit pursuant to a scheme under this section, such dispute shall be submitted to such person and determined in such manner as may be specified in the scheme.

(b) A scheme under this section shall make provision for an appeal from a determination of a person referred to in paragraph (a) to such other person as may be specified in the scheme.

(6) A superannuation benefit shall not be granted by Irish Water to or in respect of any persons who are members of a scheme under this section and no other arrangement shall be entered into for the provision of any superannuation benefit to such persons on their ceasing to hold office, other than in accordance with such scheme or schemes submitted and approved under this section or an arrangement approved by the Minister and the Minister for Public Expenditure and Reform.

(7) (a) Subject to section 30 and save in accordance with a collective agreement negotiated with a recognised trade union or staff association and approved by the Minister with the consent of the Minister for Public Expenditure and Reform, a scheme under this section shall, as respects a person referred to in subsection (1), provide for the granting to or in respect of him or her of superannuation benefits upon and subject to such terms and conditions as are not less favourable and not more favourable to him or her than the terms and conditions in relation to the grant of such benefits that would have applied to him or her had he or she continued to be an officer of the Minister or a member of the staff of the local authority concerned.

F17[(b) Irish Water shall not have any financial liability or responsibility in respect of any scheme made by the Minister under subsection (4) of section 9 of the Water Services Act 2014 for the granting of superannuation benefits in respect of service with the Minister or a local authority or the Local Government Management Agency, as the case may be, before the day the person is accepted under section 19 or appointed under section 27 into the employment or service of Irish Water, except as provided for in paragraph (c).

(c) Any increases in superannuation benefits payable under a scheme under this section which arise due to Irish Water increasing relevant pensionable remuneration or net pensionable remuneration shall be the responsibility of Irish Water.]

(8) Where, in the period beginning on—

(a) the date on which a person was accepted into the employment of Irish Water in accordance with section 19, or

(b) the date on which a person referred to in subsection (1)(b) was appointed under section 27,

and ending immediately before the commencement of a scheme under this section, a superannuation benefit falls due for payment to or in respect of a person so accepted into the employment of Irish Water, or so appointed, the benefit shall be calculated and paid by Irish Water in accordance with such scheme, arrangements or enactments in relation to superannuation, as applied to the person immediately before the said date and, for that purpose, his or her pensionable service with Irish Water shall be aggregated with his or her previous pensionable service.

(9) The Minister shall cause every scheme submitted and approved under this section to be laid before each House of the Oireachtas as soon as may be after it is approved, and if either such House, within the next 21 days on which that House sits after the scheme is laid before it, passes a resolution annulling the scheme, the scheme shall be annulled accordingly, but without prejudice to anything previously done thereunder.

F18[(10) For the purposes of this section, an appointment under section 27 includes an appointment by Ervia prior to the formation and registration of Irish Water under the Companies Acts of persons who were members of the staff of a local authority immediately before such appointment and commenced employment with Irish Water immediately on ceasing employment with Ervia.]