Made | 19th November 2002 | ||
Coming into operation | 1st February 2003 |
1. | Citation and commencement |
2. | Interpretation |
3. | General eligibility for membership: employees of Scheme employers etc. |
4. | Agreements to enable employees of non-Scheme employers to be members ("admission agreements") |
5. | Further restrictions on eligibility |
6. | Joining the Scheme |
7. | Leaving the Scheme |
8. | Periods of membership: "total membership" |
9. | Excluded membership |
10. | Length of period of membership: calculation of benefit |
11. | Members' contributions |
12. | Meaning of "pay" |
13. | Members with lower rate rights |
14. | Employer's discretion to reduce member's contribution rate |
15. | Inland Revenue limits on contributions |
16. | Obligatory contributions during absences |
17. | Optional contributions during absences |
18. | General qualification for benefits |
19. | Calculations |
20. | Pension debit member |
21. | Replacement of rights |
22. | Final pay |
23. | Other final pay periods |
24. | Permanent reductions in pay: certificates of protection of pension benefits |
25. | Revenue restrictions |
26. | Normal retirement |
27. | Retirement after the normal retirement date |
28. | Redundancy etc. |
29. | Ill-health |
30. | Amounts of ill-health pension and grant |
31. | Re-employed pensioners |
32. | Further provisions about elections under regulation 31 |
33. | Other early leavers: deferred retirement benefits and elections for early payment |
34. | Re-employed and rejoining deferred members |
35. | Concurrent employments |
36. | Surrenders of pension |
37. | No double entitlement |
38. | Requirements as to time of payment |
39. | Guaranteed minimum pensions etc. |
40. | Revaluation of guaranteed minimum |
41. | Death grants |
42. | Surviving spouse's short-term pension |
43. | Surviving spouse's long-term pension |
44. | Reduction of some surviving spouses' pensions |
45. | Surviving spouse's guaranteed minimum pension |
46. | Meaning of "eligible child" |
47. | Children's short-term pensions |
48. | Children's long-term pensions |
49. | Discretions as to payment of children's pensions |
50. | Dependants of re-employed pensioners |
51. | Commutation: small pensions |
52. | Commutation: exceptional ill-health |
53. | Scope of Part III: limits on benefits |
54. | Power of employing authority to increase total membership of members leaving employment at or after 50 |
55. | Power of employing authority to increase total membership of new members |
56. | Effect of increases under this Chapter for older members |
57. | Payments to increase total membership |
58. | Part-time employees |
59. | Effect of increases under this Chapter for older members |
60. | Election for pension in lieu of retirement grant |
61. | Election for lump sum in lieu of pension |
62. | Elections to pay AVCs |
63. | Payment of AVCs |
64. | Functions of employing authorities |
65. | Death benefits |
66. | Retirement benefits |
67. | Changes of employment in which membership is continued |
68. | Elections as to use of accumulated value of AVCs |
69. | Establishment of shared cost AVC schemes (SCAVCs) |
70. | Applications to pay SCAVCs |
71. | Functions of employing authority |
72. | Application and investment of SCAVCs |
73. | Changes of employment in which membership is continued |
74. | Termination |
75. | The fund |
76. | Accounts and audit |
77. | Actuarial valuations and certificates |
78. | Special circumstances where revised actuarial valuations and certificates must be obtained |
79. | Employer's contributions |
80. | Employer's further payments |
81. | Payments by employing authorities to the Committee |
82. | Interest |
83. | Administration and management |
84. | Discontinuance of additional contributions |
85. | Separate treatment of AVCs and SCAVCs from other contributions |
86. | Over-provision: calculation and return of surplus AVC and SCAVC funds |
87. | Cost of calculations for transfer of AVCs or SCAVCs into the Scheme where no transfer is requested |
88. | Rights to return of contributions |
89. | Exclusion of rights to return of contributions |
90. | Deduction and recovery of member's contributions |
91. | Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993 |
92. | Pension increases under the Pensions (Increase) Acts |
93. | Contributions equivalent premiums |
94. | Commencement of pensions |
95. | Interest on late payment of certain benefits |
96. | Payments due in respect of deceased persons |
97. | Non-assignability |
98. | First instance decisions |
99. | Decisions as to status of employees and decisions as to benefits |
100. | Notification of decisions |
101. | Appointment of persons to resolve disputes |
102. | Right to apply for an appointed person to review a decision |
103. | Notice of decisions by the appointed person under regulation 102 |
104. | Reference of disagreement to the Committee |
105. Notice of decisions by the Committee under regulation 104 |
106. | Rights of representation |
107. | Referral of decisions under regulation 99(1) to the county court |
108. | Statements of policy concerning exercise of discretionary functions |
109. | Information to be supplied by employees |
110. | Exchange of information by authorities |
111. | Provision of information, charging and prescribed persons |
112. | Statements of policy concerning abatement of retirement pensions in new employment |
113. | Application of abatement policy in individual cases |
114. | Forfeiture of pension rights after conviction of employment-related offences |
115. | Interim payments directions |
116. | Recovery or retention where former member has misconduct obligation |
117. | Protection of GMP rights |
118. | Transfer of sums from the fund to compensate for former member's misconduct |
119. | Application of Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 |
120. | Rights to payment out of the fund |
121. | Contracting-out requirements affecting transfers out |
122. | Bulk transfers (transfers of undertakings) etc. |
123. | Calculation of amount of transfer payment under regulation 122 |
124. | Inward transfers of pension rights |
125. | Right to count credited period |
126. | Credited periods for transferring members with mis-sold pension rights |
127. | Rights as to service not matched by credited period |
128. | Community scheme transferees |
129. | Separate employments etc. |
130. | Conversion of periods credited under Discretionary Payments Regulations etc into membership |
131. | Rights under Article 14 of the Superannuation (Northern Ireland) Order 1972 |
132. | Interpretation |
133. | Discharge of liability for pension credit rights |
134. | Aggregation |
135. | Death of person entitled to a pension credit before discharge |
136. | Safeguarded rights |
137. | Valuation date |
138. | Application of the Regulations to pension credit members |
139. | Calculation |
140. | Payment of benefits |
141. | Death grants |
142. | Commutation: small pensions |
143. | Commutation: serious ill-health |
144. | Transfers out |
145. | Transfers in |
Schedule 1 | Interpretation |
Schedule 2 | Matters to be included in an admission agreement in certain cases |
Schedule 3 | Excluded membership |
Schedule 4 | Revenue restrictions |
Schedule 5 | Mis-sold pensions |
Schedule 6 | The Committee |
(b) a body to the funds of which any Scheme employer contributes;
(c) a body to which any monies are payable from monies appropriated by or under an enactment as defined in section 98(1) of the Northern Ireland Act 1998[4];
(d) a body representative -
(e) a statutory undertaker;
(f) a non-statutory undertaker;
(g) the managers of a voluntary school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986[5];
(h) the governing body of an institution of further education within the meaning of the Further Education (Northern Ireland) Order 1997[6]; and
(i) a body which provides services or assets referred to in a transfer arrangement.
(4) An admission body referred to in paragraph (3)(d)(iii) is only an admission body if it is formed for the purpose of consultation as to the common interests of local authorities and the discussion of matters relating to local government.
(5) Approval under paragraph (3)(a)(ii) may be subject to such conditions as the Department thinks fit and it may withdraw approval at any time if such conditions are not met.
(6) It must be a term of an admission agreement made with a non-associated admission body within sub-paragraphs (b) and (c) of paragraph (3) that the body which provides the funding or from which monies are appropriated (and, if more than one, all of them) guarantees the liability of the admission body to pay all amounts due from it under the Regulations.
(7) In the case of an admission agreement with a transferee admission body -
(8) Where a transferor Scheme employer and a transferee admission body undertake to meet the requirements of paragraph (7), the Committee must admit to the Scheme the eligible employees of the transferee admission body specified by that body and, where it does so, the terms on which it does so are the admission agreement for the purposes of these Regulations.
(9) An admission agreement must terminate if the admission body ceases to be such a body.
(10) An admission agreement may make such other provision about its termination as the parties to the agreement consider appropriate.
(11) When the Committee makes an admission agreement, it must promptly inform the Department of the date on which the agreement takes effect, the admission body's name and, in the case of an admission agreement with a transferee admission body, the name of the relevant transferor scheme employer.
(12) The Committee must notify the Commissioners of Inland Revenue of the admission of an admission body within the time prescribed in regulations made under section 605 of the Taxes Act[7] and provide such information as may be so prescribed.
(13) Any question which may arise between the Committee and any other party to an admission agreement relating to the construction of the agreement or to the rights and obligations under that agreement shall be referred in writing for determination to the Department.
(14) An employee of an admission body may not be a member if he is a member of another occupational pension scheme (within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993[8]) other than where the accrual of benefits under that pension scheme would not affect approval of the Scheme as an approved scheme.
(15) These Regulations apply to employment with an admission body in which the employee is a member in the same way as if the body were a Scheme employer.
(16) In this regulation, regulation 5 and in Schedule 2 (where applicable) -
(b) "indemnity or bond in an approved form" means an indemnity or bond to meet a level of risk exposure arising on premature termination of the transfer arrangement actuarially assessed to the satisfaction of the Committee and the transferor Scheme employer if not the Committee;
(c) "non-associated admission body" means a body described in -
(d) "a non-statutory undertaker" means a body who, though not authorised by any statutory provision to do so, is primarily engaged in carrying on -
(e) "relevant institution" means -
(f) "a statutory undertaker" means a body authorised by any statutory provision to carry on -
(g) "transferee admission body" means an admission body described in paragraph (3)(i);
(h) "transfer arrangement" means a contract or other arrangement made with a transferor Scheme employer for the provision of, or making available of, services or assets, for the purposes of or in connection with the exercise of a function of that transferor Scheme employer; and
(i) "transferor Scheme employer" means an authority or body which is a Scheme employer or an admission body.
(17) The definitions of "authorised insurer" and "relevant institution" in paragraph (16) must be read with -
Further restrictions on eligibility
5.
- (1) If a person's employment entitles him to belong to another statutory pension scheme, that employment does not entitle him to be a member, unless that other scheme was made under Article 9 of the Order of 1972.
(2) A statutory pension scheme is an occupational pension scheme provided by or under an enactment.
(3) A person may not become a member after his 65th birthday.
(4) Part-time employment as a member of a fire brigade maintained in pursuance of the Fire Services (Northern Ireland) Order 1984[10] on terms under which the employee is or may be required to engage in fire fighting does not entitle the employee to be a member of the Scheme.
(5) Any person who as a member of staff of the University of Ulster is eligible to participate in the Universities' Superannuation Scheme is not entitled to be a member of the Scheme.
(6) A person who is a member and is an employee of a transferee admission body is treated as leaving a local government employment when he ceases to be employed in connection with the services or assets referred to in the transfer arrangement.
(6) But paragraph (5) does not apply -
(7) An application for membership may be withdrawn before membership begins.
(8) A former active member may reapply for such membership.
(9) But a person who has given more than one notification under regulation 7 may only reapply again if -
Leaving the Scheme
7.
- (1) A person stops being a member if he ceases to be eligible for membership.
(2) A person may leave the Scheme if he wishes but must notify his employer accordingly in writing.
(3) A member who gives such a notification stops being a member from the date the notification specifies.
(4) But, if a date earlier than the notification or no date is specified, he stops being a member at the end of the payment period during which the notification is given.
(5) Where notification is given by a person before he has been a member for three months, he must be treated as not having been a member in that period.
(d) in the case of a member who belonged to the Scheme before the commencement date, any period he is entitled to count under the Transitional Regulations.
(2) For most purposes a member's "total membership" is the total of the periods he is entitled to count under paragraph (1), disregarding any period which would otherwise count twice (but see regulations 9, 10 and 34, Schedule 4 and the Transitional Regulations).
(3) A person may not count any period of membership if his contributions for that period have been returned to him and, if all his contributions to the fund are returned to him, he may not count any period of membership credited to him on the receipt of a transfer value.
(4) A person may not count any period of membership if his rights in respect of it have been transferred to a non-local government scheme, a personal pension scheme, a self-employed pension arrangement, a retirement annuity contract or an appropriate policy by payment of a transfer value.
(5) Where a person pays contributions under regulation 17(3) (trade disputes) for any period, that period counts as a period within paragraph (1)(a) even if his contract of employment did not subsist throughout that period.
(6) Periods of membership before and after any unpaid period of maternity absence or period of parental leave in respect of which the member does not pay any contributions shall be treated as continuous.
Excluded membership
9.
- (1) Superannuable membership does not count towards the membership period required before a person is entitled to any benefit.
(2) Superannuable membership is -
(3) The Table in Schedule 3 sets out other sorts of membership which do not count for some purposes.
(4) The first column of that Table describes the membership and the second column specifies the purposes for which such membership does not count.
(5) That Table has effect subject to the notes at the end.
Length of period of membership: calculation of benefit
10.
- (1) In calculating the amount of any benefit, fractions of years of membership count.
(2) The numerator of such fractions is the number of complete days of membership and 365 is the denominator.
(3) Membership in part-time service is counted as the appropriate fraction of the duration of membership.
(4) The numerator of that fraction is the number of contractual hours during the part-time service and its denominator is the number of contractual hours of that employment if it were on a whole-time basis.
(5) Paragraph (3) does not apply in determining a member's total membership for regulation 30(1) (entitlement to ill-health enhancement) (and see regulation 30(6) to (10) as to the determination of the enhanced membership period in such cases).
(2) But an employee's pay does not include -
(3) For regulation 11, the pay of a part-time employee for any period is the pay he would have received if during that period he had worked the contractual hours.
(4) But paragraph (3) does not apply to periods during which the employee was away from work by reason of illness or injury with reduced or no pay.
(5) If a Scheme employer agrees with the bodies or persons representative of any description of employees the method for determining the whole or a specified part of the pay of employees of that description for the period during which the agreement applies, the pay of a member who is such an employee is the amount so determined.
(6) A Scheme employer must notify in writing every member affected by such an agreement.
(7) A notification to a member under paragraph (6) must include a conspicuous statement as to the place where he may obtain information about details of the agreement.
(8) No sum may be taken into account in calculating pay unless income tax liability has been determined on it.
Members with lower rate rights
13.
- (1) A member has lower rate rights for regulation 11 if he falls within paragraph (2).
(2) A member falls within this paragraph if -
(3) A member falls within this paragraph if he is -
(4) A continuously-employed manual worker is a person -
(5) A statutory transferee is a person who -
(6) For this regulation whether a person's employment is continuous must be determined in accordance with Chapter III of Part I of the Employments Rights (Northern Ireland) Order 1996[11] but any period not exceeding one month and one day when he is not employed may be disregarded.
Employer's discretion to reduce member's contribution rate
14.
- (1) The employing authority of a person who is an active member in its employment and has a total membership in local government employment of at least 40 years may by resolution determine that he should not be liable to make contributions to the Scheme on his pay in its employment or should only be liable to make them at a rate less than the standard contribution rate.
(2) The member's liability is reduced or, as the case may be, extinguished in accordance with the resolution at the expiry of the period of one month beginning with the date on which it is passed.
(3) But for these Regulations the member shall continue to be treated as paying the contributions under regulation 11 for which he would otherwise be liable.
(4) For paragraph (1) membership counts as membership in local government employment unless -
Inland Revenue limits on contributions
15.
- (1) A Class A member may not pay contributions on any pay exceeding the Revenue permitted maximum.
(2) The total contributions to the Scheme and any other approved occupational pension scheme or approved personal pension scheme by a person in any tax year in respect of any employment in which he is a member must not exceed 15 per cent. of his remuneration for that year in that employment.
(3) An occupational pension scheme or personal pension scheme is approved if it has been approved by the Commissioners of Inland Revenue under Part XIV of the Taxes Act.
Obligatory contributions during absences
16.
- (1) If a member -
he must make contributions at the standard contribution rate on the pay he would have received during that period but for his absence.
(2) If a person who is a member or has applied to be a member goes on maternity leave, she must make contributions at the standard contribution rate, as respects any part of her period of maternity absence for which she is a member and entitled to receive pay (including any statutory maternity pay payable to her under the Social Security Contributions and Benefits (Northern Ireland) Act 1992[12], on that pay.
(3) That pay includes any such statutory pay but not any amount by which her actual pay is reduced on account of her possible entitlement to such statutory pay.
(4) If a person who is a member or has applied to be a member -
for these Regulations she shall be treated as if she had paid contributions under paragraph (2) for the unpaid period of that ordinary maternity leave and on the pay that she would have received during that period but for her absence.
(5) If a person who is a member or has applied to be a member goes on reserve forces service leave, he must pay contributions under regulation 11 and any payments under Chapter III of Part III which he was paying immediately before his relevant reserve forces service began, if (and only if) during that service his reserve forces pay equals or exceeds the pay he would have received if he had continued to be employed in his former employment.
(6) Those contributions continue to be payable to the fund at the same rates on that pay.
(7) If he is not obliged to pay contributions under paragraph (5), for these Regulations he is treated as if he had paid them and also any payments under Chapter III of Part III which he would have been liable to pay if he had continued to be employed in his former employment.
(8) If a person who is a member or has applied to be a member goes on reserve forces service leave -
(9) If a person who is a member or has applied to be a member goes on reserve forces service leave -
Optional contributions during absences
17.
- (1) If a member -
he must make contributions under regulation 16 at the standard contribution rate for the first 30 days and may make contributions under that regulation for the remaining period of his absence or, if the total period of his absence exceeds 36 months, for 36 months including the first 30 days, on the pay he would have received but for his absence.
(2) If -
she may make contributions under regulation 16 at the standard contribution rate as respects the unpaid period, as if her pay in the employment were equal to the pay she was entitled to receive immediately before the unpaid period began (including any such statutory pay, but not any amount by which her actual pay is reduced on account of her possible entitlement to such statutory pay).
(3) If a person -
he may make a contribution under regulation 16 for the relevant contribution period at the rate of 16 per cent on his lost pay for that period.
(4) A person's lost pay is the difference between -
(disregarding any guarantee payments under Part V of the Employment Rights (Northern Ireland) Order 1996).
(5) A period is a person's relevant contribution period if -
(6) To make contributions under this regulation a person must apply to the employing authority in writing before the expiry of the period of 30 days beginning with the day on which he returns to work or such longer period as the Committee may allow.
(7) But if he ceases to be employed by that authority without returning to work, he may apply under paragraph (6) before the expiry of the period of 30 days beginning with the day he so ceases or such longer period as the Committee may allow.
(8) An application under paragraph (6) or (7) may be made by the person's personal representatives if he has died without having made such an application.
(9) The termination of a person's contract of employment because of a trade dispute does not prevent this regulation applying to him if he again becomes an employee of the same Scheme employer and a member not later than the day after the dispute ends.
(2) But paragraph (1) does not apply -
Calculations
19.
- (1) The amount of any benefit payable as a result of a person's membership is generally calculated by multiplying his final pay by the appropriate multiplier.
(2) Unless another multiplier is indicated, the appropriate multiplier for a pension is -
the member's total membership |
3 × the member's total membership |
(5) Unless otherwise indicated, references to the amounts of pensions are to their annual rate.
(6) The amount of a deceased person's former retirement pension is the amount of the pension he would have received immediately before his death, but for -
(7) Periods are measured in years and fractions of a year (calculated as specified in regulation 10).
(8) A pensioner member includes a person who would have been entitled to a pension but for regulation 113 (application of abatement policy in individual cases).
(9) But paragraph (8) does not stop a person to whom it applies from also being an active member.
Pension debit member
20.
- (1) The benefits payable to a pension debit member shall be reduced to take into account the debit to which the shareable rights of the pension debit member are subject under a pension sharing order.
(2) The amount of the reduction shall be calculated in accordance with guidance issued by the Government Actuary.
Replacement of rights
21.
- (1) Subject to paragraph (2), a pension debit member who is an active member may not replace any rights debited as a consequence of a pension sharing order with any rights which the member would not have been able to acquire (in addition to the debited rights) had the pension sharing order not been made[13].
(2) The provisions of paragraph (1) shall not apply in circumstances which the Commissioners of Inland Revenue may stipulate in relation to "moderate earners" in any taxation exception or concession made by them from time to time under paragraph 18(10) and (11) of Schedule 10 to the Finance Act 1999[14], or otherwise.
(3) For the purpose of this regulation, "moderate earners" has the meaning in paragraphs (4) to (6) of regulation 5 of the Retirement Benefits Schemes (Sharing of Pensions on Divorce) Regulations 2000[15].
Final pay
22.
- (1) A member's final pay for an employment is his pay for as much of the final pay period as he is entitled to count as active membership in local government employment (but see paragraphs (3) to (11), regulations 23 and 24(2) and Schedule 4).
(2) A member's final pay period is the year ending with the day on which he stops being an active member (but see paragraph (10) and regulations 23 and 24).
(3) In the case of part-time employment, the final pay is the pay which would have been paid for a single comparable whole-time employment.
(4) But in calculating death grant or the rate of surviving spouse's or children's short-term pension payable on the death of an active member, actual pay in part-time employment is to be used, or, in calculating death grant, three eightieths of final pay multiplied by total membership if greater.
(5) Any reduction or suspension of a member's pay during the final pay period because of his absence from work owing to illness or injury must be disregarded for this Chapter.
(6) If a member's final pay period includes reserve forces service leave, his final pay is -
(7) For the purposes of this Chapter, a member's pay for any period of maternity absence during the final pay period in respect of which she pays or is treated as paying contributions is the pay she would have received had she not been absent.
(8) If a member is absent from work for any other reason during his final pay period, he is only to be treated for this Chapter as having received the pay he would otherwise have received if he has made the appropriate contributions under Chapter III for the period he is absent.
(9) If in any case where regulation 12(5) (collective pay agreements) applies to a member's pay during any part of the final pay period -
(b) his final pay would be greater if determined using those earnings,
it is to be determined using them.
(10) If a member is only entitled to count part of the year specified in paragraph (2) as a period of active membership in relation to the employment which he ceases to hold, his final pay is his pay during that part multiplied by 365 and divided by the number of days in that part.
(11) Final pay does not include any pension in payment.
Other final pay periods
23.
- (1) Where the whole or part of a member's pay consists of fluctuating emoluments, his final pay period for them is not the period specified in regulation 22(2) but -
(2) But if he was only entitled to receive fluctuating emoluments during part of the period mentioned in paragraph (1)(a), that part is substituted for the period referred to in that paragraph.
(3) If a member has been absent from work during any part of the year specified in regulation 22(2), his final pay period is the last 365 days he is entitled to count as a period of active membership.
(4) A member to whom paragraph (5) applies may elect that instead of his final pay period being determined under regulation 22(2) or paragraph (1), (2) or (3), it should instead be -
(b) as respects so much of his pay as consists of fluctuating emoluments, that period of three years.
(5) This paragraph applies to a member whose pay in the period which he would elect as his final pay period if he made an election under paragraph (4) is higher than his pay in a final pay period determined under regulation 22(2) or paragraph (1), (2) or (3).
(6) Where paragraph (1) or (2) applies or a member elects for the period specified in paragraph (4)(b), as respects so much of his pay as consists of fluctuating emoluments his final pay is the annual average of his fluctuating emoluments during his final pay period.
(7) An election under this regulation by a member must be made by notice in writing given to the Committee before the expiry of the period of one month, or such longer period as the Committee may allow, beginning with the day he is notified of his entitlement to a benefit.
(8) Where a member has died without having made an election under this regulation, the Committee may make an election on his behalf (whether or not the period within which he could have elected has expired).
Permanent reductions in pay: certificates of protection of pension benefits
24.
- (1) Where a certificate has been issued as respects a member's pay under paragraph (3) or (5) and the date of reduction or, as the case may be, restriction specified in the certificate is not more than 10 years before the date on which he ceases to be an active member, he may elect that his final pay period should be -
(b) any three consecutive years -
(2) Where a member elects for the period specified in paragraph (1)(b), his final pay is the annual average of his pay during that period.
(3) If, otherwise than by virtue of a member's own circumstances -
he is entitled to be issued with a certificate to this effect by his employing authority (but see paragraph (5)).
(4) A member is not entitled to be issued with a certificate under this regulation if the reduction in his rate of pay -
(5) The employing authority may issue a certificate without an application from the member, but need not issue a certificate if he does not apply for one within 12 months after the date of reduction or restriction.
(6) A certificate issued under this regulation must specify the date of the reduction or restriction.
(7) The employing authority must send a copy of the certificate to the Committee.
(8) The employing authority must keep a record of the certificate including such information as would be necessary for applying paragraph (1) for the period of 10 years beginning with the date of reduction or restriction specified in it.
(9) An election under this regulation by a member must be made by notice in writing given to the Committee before the expiry of the period of one month, or such longer period as the Committee may allow, beginning with the date on which he is notified of his entitlement to a benefit.
(10) Where a member has died without having made an election under this regulation, the Committee may make an election on his behalf (whether or not the period within which he could have elected has expired).
Revenue restrictions
25.
Schedule 4 contains restrictions on the amounts of benefits which a member is entitled to under the Scheme.
(4) A member's normal retirement age is his age on his normal retirement date.
Retirement after the normal retirement date
27.
A member who with the consent of his employing authority remains in service after his 65th birthday is entitled to the immediate payment of a pension and retirement grant when he retires from service.
Redundancy etc.
28.
- (1) If -
he is entitled to a pension and retirement grant which are payable immediately.
(2) In paragraph (1) "redundancy" includes retirement in the interests of efficiency, or because the member held a joint appointment which has been ended because the other holder has left it.
Ill-health
29.
- (1) Where a member leaves a local government employment by reason of being permanently incapable of discharging efficiently the duties of that employment or any other comparable employment with his employing authority because of ill-health or infirmity of mind or body, he is entitled to an ill-health pension and grant which are payable immediately.
(2) A member -
is entitled to an ill-health grant (but not a pension), unless paragraph (3) applies to him.
(3) This paragraph applies to a member if -
(4) In paragraph (1), "comparable employment" means employment in which, when compared with the member's employment -
Amounts of ill-health pension and grant
30.
- (1) Where the member's total membership is at least 5 years, the multiplier for an ill-health pension or grant is by reference to the member's enhanced membership period instead of his total membership.
(2) A member's enhanced membership period is -
(3) But the enhanced membership period must not exceed 40 years or the total membership the member would have had if he had continued as an active member until he was 65, whichever is the shorter.
(4) If the member became entitled to ill-health benefits under the Scheme before he was in the employment from which he has retired, his enhanced membership period must be calculated -
(5) The maximum period which may be added to a member's total membership period to calculate his enhanced membership period in respect of all his local government employments is 10 years.
(6) Where membership includes membership in part-time employment, the enhanced membership period allowed under paragraph (2) must be calculated by first working out what it would be if the employment were all whole-time, and then reducing the resulting period by multiplying it by the appropriate fraction (but see paragraphs (7) and (10)).
(7) The member's enhanced membership period must not be reduced below that which is calculated by reference to his membership in whole-time employment, disregarding his membership in part-time employment.
(8) The appropriate fraction is the fraction of which the numerator is the member's total membership and the denominator is the period which would be his total membership if his employment had all been whole-time.
(9) In the case of a member in part-time employment with non-cyclical fluctuating contractual hours, that fraction must be determined by making separate calculations for each period over which averaging of the member's hours occurs in calculating his contractual hours.
(10) If the member's total membership includes a period of at least 13 122/365 years in whole-time employment, paragraph (6) does not apply.
(11) If a member is entitled under regulation 29(2) to an ill-health grant (but not a pension), the multiplier for the grant is -
the member's total membership |
(6) The member must set off any retirement grant he received because of his membership in the earlier employment ("the first grant") against the retirement grant under this regulation and, if it was greater, repay the difference between the grants to the Committee.
(7) Any additional period which did not count in the calculation of the first grant because of regulation 56(3), does not count in calculating the retirement grant under this regulation either.
(8) Any surrender of the pension from the earlier employment operates to the same extent on the single pension.
(9) Where the later retirement is one to which regulation 29 (ill-health) applies and the member does not become entitled to a single pension if his earlier pension is not payable under that regulation, the membership enhancement period is 6 243/365 years more than his total membership.
Further provisions about elections under regulation 31
32.
- (1) An election under regulation 31 must be made by giving notice in writing to the Committee.
(2) The election must be made before the expiry of the period of three months beginning with the date the member becomes entitled to the pension for the later employment and has effect from that date.
(3) If a member does not repay any amount due under paragraph (6) of regulation 31 before the expiry of the period of three months beginning with the date he elects, his election is void (and so he is not entitled to the single pension).
Other early leavers: deferred retirement benefits and elections for early payment
33.
- (1) If a member leaves a local government employment (or is treated for these Regulations as if he had done so) before he is entitled to the immediate payment of retirement benefits (apart from this regulation), once he is aged 50 or more he may elect to receive payment of them immediately.
(2) An election made by a member aged less than 60 is ineffective without the consent of his employing authority or former employing authority (but see paragraph (6)).
(3) If the member elects, he is entitled to a pension and retirement grant payable immediately.
(4) If the sum -
is less than 85 years, his retirement pension and grant must be reduced by the amounts shown as appropriate in guidance issued by the Government Actuary (but see paragraphs (5) and (6) and regulation 39(5)) (Guaranteed Minimum Pensions).
(5) A member's employing authority may determine on compassionate grounds that his retirement pension and grant should not be reduced under paragraph (4).
(6) If a member who has left a local government employment before he is entitled to the immediate payment of retirement benefits (apart from this regulation) becomes permanently incapable as certified in accordance with regulation 98(4) of discharging efficiently the duties of that employment because of ill-health or infirmity of mind or body -
(7) If a member does not elect for immediate payment under this regulation, he is entitled to receive a pension and grant without reduction payable from his normal retirement date or from such earlier date on or after his 60th birthday as the member elects on which the sum of the items referred to in sub-paragraphs (a) to (c) of paragraph (4) is 85 years or more.
(8) An election under paragraph (1) must be made by notice in writing to the member's Scheme employer.
Re-employed and rejoining deferred members
34.
- (1) Where a deferred member becomes an active member again before becoming entitled to the immediate payment of retirement benefits in respect of his former membership, he may elect to have his former membership aggregated with his membership on or after the date he becomes an active member again.
(2) But an election may only be made by a Class B member as respects former Class B membership or Class C membership and an election may only be made by a Class C member as respects former Class C membership.
(3) Where a member elects under paragraph (1) -
(4) Where an election under paragraph (1) is made by a member who has ceased to be an active member more than once, the election may be made as respects his total membership at each of the times he so ceased or only as respects such of those periods of membership as are specified in the election.
(5) Where a member who may elect under paragraph (1) does not do so or does not elect as respects all periods of his membership -
the unaggregated periods of membership shall be taken into account; and
(c) as respects each unaggregated period of his former membership -
(6) For this regulation a period of membership is an unaggregated period if -
(7) An election under paragraph (1) must be made by notice in writing to the Committee.
(8) References in this regulation to former membership include all membership which the member was entitled to count as total membership immediately before he ceased his former active membership.
(9) Where a person ceases to be an active member in one employment and immediately becomes an active member in another employment, for paragraph (1) of this regulation he shall be treated as if he were a deferred member as respects the first employment, despite never having ceased to be an active member of the Scheme.
(10) In the case of a member who first becomes a member on or after 2nd April 2001 any period of membership in the employment of a non-associated admission body (as defined in regulation 4(16)(c)) shall not be aggregated with any other periods of membership for the purpose of calculating his retirement grant.
Concurrent employments
35.
- (1) Where a person -
he may elect to have his former membership in respect of the first employment aggregated with his membership in that other employment.
(2) If he so elects, the provisions of regulation 34 shall apply as if references to -
(3) In the case of a person to whom this regulation applies, the period of membership which will be aggregated with his membership from the concurrent employment will be equal to his membership from his first employment, as reduced under regulation 10(4) if the first employment was part-time, multiplied by the fraction -
whole-time rate of pay in concurrent employment |
Surrenders of pension
36.
- (1) A member may apply to the Committee to surrender part of the retirement pension which is or may become payable to him, so that, if he is survived by his spouse or any dependant of his ("the beneficiary"), the equivalent value of that part is paid instead to the beneficiary under this regulation.
(2) The application must be made in the period of one month ending with or one month beginning with the date on which the member retires.
(3) The Committee must allow the application if it is satisfied that the member is in good health.
(4) The Committee may require the member to produce, at his own expense, sufficient medical evidence to satisfy it in accordance with paragraph (3).
(5) The surrender must not result in a pension being paid to the beneficiary of less than such amount as is specified in guidance issued for this paragraph by the Government Actuary.
(6) The aggregate amount surrendered must not -
(7) On the death of the member the beneficiary becomes entitled to a pension at a rate equivalent to the value of the surrender in the beneficiary's favour at the time when the surrender was made.
(8) The equivalent rate is such rate as is indicated in guidance issued by the Government Actuary.
(9) If the surrender is allowed, it has effect from the date on which the member retires from his employment.
(10) But it does not take effect if the beneficiary or member dies before that date, and it ceases to have effect if the beneficiary dies before the member.
No double entitlement
37.
- (1) Where (apart from this regulation) any member would be entitled to a pension or retirement grant under two or more regulations by reason of the same period of membership -
and
(2) An election by a member must be by notice in writing, given to the employing authority before the expiry of the period of three months beginning with the day on which he becomes entitled to elect.
(3) Paragraph (1) does not affect the member's rights under the Pension Schemes (Northern Ireland) Act 1993[16].
Requirements as to time of payment
38.
- (1) Retirement benefits under this Chapter may not be paid to a person before he has retired from the employment in which he was a member.
(2) But they must begin to be paid not later than the member's 75th birthday even if he has not retired (and see also regulation 39(3)).
Guaranteed minimum pensions etc.
39.
- (1) Where a member's local government employment is contracted-out employment and he has a guaranteed minimum in relation to service before 6th April 1997, from the date he attains state pensionable age he is entitled to a pension at a weekly rate equal to not less than that guaranteed minimum.
(2) But if the member attains state pensionable age while in local government employment, he is not so entitled until he leaves that employment, unless paragraph (3) applies.
(3) If the member -
he is entitled from the end of that period to so much of his retirement pension as equals that guaranteed minimum (unless he consents to a postponement of the entitlement).
(4) For paragraph (1), a person has a guaranteed minimum if he has such a minimum under section 10 of the Pension Schemes (Northern Ireland) Act 1993 in relation to benefits under these Regulations.
(5) A person's retirement pension is not to be reduced under regulation 33(4) to less than the aggregate of -
(6) In paragraph (5) "the relevant date" means -
(7) Where a person's local government employment is or was contracted-out employment, a surrender under regulation 36 (together with any previous surrenders) must not result in the annual rate of the retirement pension being less than one eightieth of his final pay multiplied by the length in years of the whole period of his membership in contracted-out employment beginning with the relevant date and ending with 30th April 1995.
(8) Where a person making a surrender under regulation 36 has a guaranteed minimum, the surrender (together with any previous surrenders) must not result in the weekly rate of the retirement pension being less than the guaranteed minimum.
(9) Where a person making a surrender under regulation 36 -
references in paragraphs (7) and (8) to the retirement pension are references to the retirement pension which would become payable if he ceased to hold his employment on the day the surrender takes effect.
(10) This regulation overrides any provision in these Regulations to the extent to which it conflicts with it, except -
Revaluation of guaranteed minimum
40.
- (1) Where the guaranteed minimum of a person who has ceased to be an active member is appropriately secured, his earnings factors for the purposes of section 10(2) of the Pension Schemes (Northern Ireland) Act 1993 must be determined -
(2) For such a person the weekly equivalent mentioned in section 10(2) of the Pension Schemes (Northern Ireland) Act 1993 is to be increased -
(3) In this regulation -
3 × the member's total membership |
(7) If the Committee has not made payments under paragraph (1) equalling in aggregate the member's death grant before the expiry of the period of 2 years beginning with his death, it must pay an amount equal to the shortfall to the member's personal representatives.
(8) For these Regulations, any payments made under paragraph (1) must be treated as payments made by way of death grant.
the deceased's total membership |
(6) But where the deceased was a deferred member and a pension debit member, the long-term pension is equal to half the pension to which the deceased would have been entitled under regulation 26 if he had become entitled to a pension under that regulation on the date that he died (but see regulation 44).
(7) If the deceased was a pensioner member, the long-term pension is equal to half his retirement pension immediately before the date of death (but see regulation 44).
(8) For the purposes of this regulation -
shall be disregarded.
(9) If there is more than one surviving spouse, they become jointly entitled under paragraph (1).
Reduction of some surviving spouses' pensions
44.
- (1) Where a male pensioner member or deferred member marries and dies, the pension to which his widow is entitled under regulation 42 or 43 is calculated as if his retirement pension were only so much of his actual pension as is attributable to the period of his membership in contracted-out employment after 5th April 1978.
(2) Except in the case of a short term pension payable to the widower of an active member, the pension to which a widower is entitled under regulation 42 or 43 is calculated as if the member's retirement pension were only so much of her actual pension as is attributable to her membership after 5th April 1988.
(3) But relevant additional membership also counts as membership after 5th April 1988, where the widower was married to the member at some time while she was in local government employment after 31st March 1972.
(4) Relevant additional membership is membership -
Surviving spouse's guaranteed minimum pension
45.
- (1) If the guaranteed minimum pension rule applies, the pension to which a person is entitled under regulation 42 or 43 must be not less than the surviving spouse's guaranteed minimum.
(2) The guaranteed minimum pension rule applies if -
(3) Paragraph (1) overrides any contrary provision in these Regulations except-
Meaning of "eligible child"
46.
- (1) The eligible child of a deceased member is -
but does not include a child who was born on or after the first anniversary of the date of the deceased's death.
(2) A person only counts as a child if -
(3) If the Committee wishes, it may treat education or training as continuous despite a break.
Children's short-term pensions
47.
- (1) If an active member or pensioner member dies leaving one or more eligible children, they are entitled to a children's short-term pension.
(2) If a short-term pension is payable to a surviving spouse under regulation 42, the children's short-term pension is payable only for three months after the death.
(3) Otherwise, it is payable for six months after the death.
(4) Where the deceased was an active member, the annual rate of children's short-term pension is equal to the deceased's final pay.
(5) Where the deceased was a pensioner member, the annual rate of children's short-term pension is equal to his retirement pension immediately before the death.
(6) But in the case of a pensioner member who was a pension debit member, the pension is calculated by reference to the retirement pension to which the deceased would have been entitled had his shareable rights not been subject to a pension debit.
(7) If a short-term pension is payable to a surviving spouse under regulation 42, the children's short-term pension is reduced by that pension, if one or more of the children are in the care of the surviving spouse.
(8) Where, if a children's long-term pension and a surviving spouse's long-term pension were payable instead of short-term pensions, that would result in a greater aggregate pension, long-term pensions shall be payable instead of short-term pensions.
(9) Where -
the long-term pension shall be payable instead of the short-term pension.
(10) In this regulation "pensioner member" includes a person whose retirement pension has been commuted under regulation 52 (exceptional ill-health).
Children's long-term pensions
48.
- (1) If a member dies leaving one or more eligible children, they are entitled to a children's long-term pension.
(2) If the deceased was an active member or pensioner member, it is payable from the end of the period for which the short-term spouse's and short-term children's pensions are payable.
(3) The pension payable on the death of a deferred member is payable from the day after his death.
(4) An eligible child ceases to be entitled to a long-term pension when he ceases to be a child within regulation 46(2).
(5) If the deceased was an active member, the pension is the appropriate fraction of the pension to which he would have been entitled if on the date of death he had become entitled under regulation 29(1) (ill-health).
(6) If the deceased was a deferred member, the pension is the appropriate fraction of the amount of the pension to which he would have been entitled if on the date of death he had become entitled under regulation 26 (normal retirement).
(7) If the deceased was a pensioner member, the pension is the appropriate fraction of his retirement pension disregarding -
(8) But in the case of a member who was a pension debit member, the pension is calculated by reference to the pension to which the deceased would have been entitled had his shareable rights not been subject to a pension debit.
(9) If, apart from this paragraph, the calculation of the long-term pension would be based on a member's retirement pension calculated on the basis of membership of less than -
(whichever is the shorter), then that period should be used instead in calculating it.
(10) The appropriate fractions are -
(b) where there is more than one eligible child -
(11) If a child in full-time training for a trade, profession or vocation is receiving pay at an annual rate exceeding the training rate -
(12) In paragraph (11) "the training rate" means the current annual rate of an official pension which began to be paid on 1st April 1994 at an annual rate of £1,450.
Discretions as to payment of children's pensions
49.
- (1) If a children's pension is payable for more than one eligible child, the Committee may apportion it amongst the children as it thinks fit.
(2) The Committee may pay the whole or part of a children's pension to a person other than an eligible child, to be applied for the benefit of one or more eligible children as it directs.
Dependants of re-employed pensioners
50.
- (1) If -
the benefits payable under the Scheme on his death (except short-term pensions) and any surrendered benefits must be calculated in the case of each beneficiary using whichever of assumptions A and B gives that beneficiary the most favourable benefits.
(2) Assumption A is that the deceased did so retire and assumption B is that he did so retire and so elect.
(3) An unreduced retirement pension is a pension which is not reduced under regulation 33(4) (early leavers).
(4) Where -
the short-term pension under regulation 42 is the sum of -
(5) Where a member dies in a new employment, the long-term pension under regulation 43 is the greater of amount A or amount B.
(6) Amount A is half the sum of -
(7) Amount B is half the retirement pension to which the member would have been entitled if on the date of death he had become entitled under regulation 29(1) and had elected under regulation 31 for a single pension.
(8) Amount A and amount B are both to be calculated on the basis that the retirement pensions have not been -
Commutation: small pensions
51.
- (1) If the annual rate of the retirement pension which a member who has attained state pensionable age is entitled to be paid is not more than £195, the Committee may pay him a lump sum representing the capital value of the pension.
(2) The Committee may also pay a lump sum representing the capital value of a long-term pension which is payable to any surviving spouse or to or in respect of an eligible child or children, if the annual rate does not exceed £260.
(3) If a member is entitled to more than one retirement pension under the Scheme or more than one long-term pension is payable under the Scheme following a member's death, a lump sum is only payable if the aggregate amount payable to that member or following that death is £195 or less, as the case may be, £260.
(4) Any increase payable under the Pensions (Increase) Act (Northern Ireland) 1971[20] in respect of a pension must be included in its annual rate.
(5) The capital value of a pension must be calculated as shown in guidance issued by the Government Actuary.
(6) Where a payment is made in respect of a retirement pension, a payment representing the capital value of any long-term pension, which would be payable to the member's spouse if that spouse survived the member, must also be made.
(7) The payment of a lump sum in respect of a pension discharges the Committee from its liability for it and, where the payment is made to a member, for any short-term or long-term pensions which may become payable on his death.
(8) The Committee must deduct from any payment under this regulation any tax for which it may become liable under section 599 of the Taxes Act[21].
Commutation: exceptional ill-health
52.
- (1) If, when a retirement pension first becomes payable to a member, the Committee is satisfied that his life expectancy is less than one year, it may pay him a lump sum equal to five times the amount by which the annual rate of the retirement pension exceeds his guaranteed minimum.
(2) Such a payment discharges the Committee's liability for that pension (except the guaranteed minimum) and for any lump sum death grant calculated by reference to that pension (except the guaranteed minimum) under the Scheme.
(3) The Committee must deduct from any such payment any tax for which it may become liable under section 599 of the Taxes Act.
exceed the amounts specified in Schedule 4.
whichever is the shortest.
(3) A resolution under paragraph (1) may only be passed by an employing authority during the period -
(4) If such a resolution is passed before the relevant date it is conditional on the satisfaction on that date of the conditions for its making.
(5) The death of the member after the relevant date does not affect his former employing authority's power under this regulation.
(6) The relevant additional period may only be counted as a period of membership if -
(7) The relevant period is the period of one month beginning -
(8) If neither paragraph (6)(a) nor (6)(b) applies, the resolution shall cease to have effect.
(9) If a person has been credited with a period of service under regulation 7, or has been paid compensation under regulation 31 of the Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001[22] in respect of a cessation of employment, no resolution may be passed under this regulation by reason of that cessation.
(10) If a person becomes entitled on leaving an employment to an ill-health pension under regulation 29 calculated by reference to an enhanced membership period, no resolution may be passed under this regulation by reason of his leaving that employment.
Power of employing authority to increase total membership of new members
55.
- (1) An employing authority may resolve to increase a member's total membership.
(2) Such a resolution may only be passed before the expiry of the period of six months beginning with the day on which he becomes a member.
(3) The member must be aged less than 59 when he becomes a member.
(4) The resolution must specify the additional period of membership.
(5) That period must not exceed the maximum addition under Schedule 4.
(6) Where the employing authority has passed a resolution under paragraph (1) the additional period may be counted as part of the member's total membership.
(7) But if when the member leaves his employment with the employing authority no person becomes immediately entitled to payment of a pension in respect of his membership the additional period may not be so counted.
Effect of increases under this Chapter for older members
56.
- (1) This regulation applies where a member -
(2) Where this regulation applies the retirement pension -
is increased by multiplying his final pay by the length in years of the additional period and dividing the resulting amount by 240.
(3) The additional period does not count in the calculation of the standard retirement grant.
the election is void.
(5) The amounts of the additional contributions must be such percentage of the member's pay for the time being as is shown as appropriate in guidance issued by the Government Actuary.
(6) A member's pay for the time being is the pay received by him for the interval at the end of which the additional contribution falls to be paid.
(7) Where a member is away from work (otherwise than because of illness or injury) with reduced or no pay, for paragraph (6) he is treated as having received the pay he would have received if he had not been away (unless his contract of employment has ceased).
(8) For paragraph (6) any reduction in pay by reason of the actual or assumed enjoyment of any statutory entitlement during any period in which the member is away from work (other than a period of maternity absence) shall be disregarded.
(9) If a member continues paying the additional contributions until -
the whole of the additional period may be counted as part of his total membership.
(10) Otherwise, the part of that period which may be so counted must be calculated as specified in regulation 84 (discontinuance of additional contributions).
(11) The additional contributions are payable from the member's next birthday after his election.
Part-time employees
58.
- (1) If a person in a part-time employment elects under regulation 57, the periods mentioned in that regulation must be reduced in the proportion his contractual hours bear to the number of contractual hours of a single comparable whole-time employment.
(2) But the amounts of his additional contributions must be calculated as a percentage of his actual pay (subject to paragraphs (7) and (8) of regulation 57).
(3) Where any person has made such an election, if -
his additional contributions continue to be payable at the same percentage of his pay, but the additional period counted by reason of contributions paid after the change must be calculated as if the change had occurred immediately before the election.
(4) Paragraphs (1) to (3) do not apply to old elections.
(5) But the member may elect for paragraph (2) to apply to an old election and, if he does so, the additional period counted by reason of contributions paid after that election must be calculated as if paragraphs (1) to (3) had always applied as respects his old election.
(6) A member's election under paragraph (5) must be made by giving notice in writing to the Committee not later than one year before his normal retirement date.
(7) Old elections are elections made before 1st August 2000.
Effect of increases under this Chapter for older members
59.
Regulation 56 applies as respects additional periods counted under the previous provisions of this Chapter as it applies as respects additional periods counted under Chapter II.
he may make an election under this regulation for that grant to be increased to his permitted maximum.
(2) The election must be made by notice in writing to the Committee given not more than three months before the date on which the member retires or a deferred member's pension comes into payment.
(3) Where a member or a deferred member elects under this regulation -
(4) That reduced period must be calculated by the Committee on the advice of an actuary appointed by it.
(5) A member's or a deferred member's permitted maximum for this regulation is the maximum lump sum to which he is entitled in accordance with Schedule 4 and (so far as relevant) any restrictions imposed under -
(6) No person who has elected under regulation 60 may also elect under this regulation.
Changes of employment in which membership is continued
67.
- (1) If a member who is paying AVCs leaves his employment with the employer who was his employing authority when he elected under regulation 62(1) to pay them and enters a new employment in which he is also a member, he may elect that that election should continue to have effect.
(2) But he may only do so if he enters the new employment before the expiry of the period of one month and one day beginning with the date he left the former employment.
(3) The election must be made by notice given in writing to the member's new employing authority before the expiry of the period of one month beginning with the date the new employment begins (or such longer period as that authority may allow).
(4) The new employing authority must send the notice of election to the Committee in relation to the new employment.
(5) The member may continue paying AVCs under his existing election with effect from his next pay day in his new employment after his election to continue.
(6) But he may not pay any AVCs to cover any period falling between the employments.
(7) Regulation 66(2), this regulation and regulation 68 apply to changes in the new employment as if the election under regulation 62(1) had been given in that employment (and so on).
Elections as to use of accumulated value of AVCs
68.
- (1) Subject to paragraph (8), this regulation applies where a person -
(d) becomes entitled to an ill-health pension under regulation 29.
(2) Subject to paragraph (7), a person must elect to have the accumulated value used -
(3) The permissible ways are -
(4) Where paragraph (1)(c) or (d) applies to a person, he may elect for the accumulated value to be used to provide additional pension for him under the Scheme, or partly to provide such pension for him.
(5) Where a member makes an election under paragraph (4), he becomes entitled to such additional pension as is shown as appropriate in guidance issued by the Government Actuary.
(6) The accumulated value may not be used to provide an additional lump sum benefit to the member unless it arises out of contributions made under any voluntary contributions scheme where the payments began before 8th April 1987.
(7) Where a person who has stopped being employed by an employing authority or being a member receives -
he must immediately be paid the accumulated value.
(8) A person who made an election under regulation C24(1) of the 2000 Regulations prior to the commencement date shall continue to have the rights to make elections as to the use of the accumulated value as under the provisions of those Regulations as in operation prior to that date and accordingly, so far as is necessary to give effect to those rights and to make provision for any matters incidental to them, those provisions shall be treated as if they had continued in effect.
(9) In this regulation, "the accumulated value" means the accumulated value of the additional contributions invested under regulation 66(1).
to make a contribution to the new employer's SCAVCs arrangements.
(2) Such an election must be made by notice in writing to the member's new employing authority and may only be made if the member enters the new employment before the expiry of the period of one month and one day beginning with the date he left the former employment.
(3) The new employing authority must send a copy of any election under this regulation to the Committee.
(4) Where an election is made under paragraph (1)(a), it must specify -
(5) Where the election is made under paragraph (1)(a), the Committee must apply and invest the sum received as mentioned in regulation 66, together with any additional contributions falling to be so invested under that regulation by virtue of contributions made in respect of the new employment by virtue of any election which is treated as made under paragraph (4).
Termination
74.
- (1) Where a member who is paying SCAVCs -
regulation 68 applies as respects the elections he must or may make for the use of the accumulated value of the invested additional contributions specified in regulation 66(2) (as it applies by virtue of regulation 72(3)) as it would apply to a person in his circumstances as respects the accumulated value mentioned in regulation 68.
(2) Where neither paragraph (1)(a) nor (b) applies and an employing authority or a member stops paying SCAVCs (otherwise than by reason of the member having left his employment and entered new employment in which he is a member), the employing authority must give notice to the Committee.
shall contain the information specified in Part IV of Schedule 6.
(4) The financial statements shall give a true and fair view of the Fund Account for the financial year, and the Net Assets Statement as at the end of the financial year.
(5) The financial statements kept by the Committee shall be audited annually by a local government auditor who shall report on the financial statements audited and shall send his report, together with two audited copies of the financial statements duly signed and dated by him, to the Department within 14 days after completion of the audit.
(6) The Department on receipt of the local government auditor's report and the audited copies of the financial statements shall send a copy of such report and financial statements to the Secretary of the Committee who shall -
(7) The local government auditor may require -
(8) The Committee shall annually at such time as the Department may direct make to it a report of its proceedings during the preceding year, and the Department shall lay a copy of such report before the Assembly.
Actuarial valuations and certificates
77.
- (1) The Committee must obtain -
(2) Each of those documents must be obtained before the first anniversary of the date ("the valuation date") as at which the valuation is made or such later date as the Department may agree.
(3) A rates and adjustments certificate is a certificate specifying -
for each year of the period of three years beginning with 1st April in the year following that in which the valuation date falls.
(4) The common rate of employer's contribution is the amount which in the actuary's opinion should be paid to the fund by all bodies whose employees contribute to it so as to secure its solvency, expressed as a percentage of the pay of their employees who are active members.
(5) The actuary must have regard -
(6) An individual adjustment is any percentage or amount by which in the actuary's opinion contributions at the common rate should in the case of a particular body be increased or reduced by reason of any circumstances peculiar to that body.
(7) A rates and adjustments certificate must contain a statement as to the assumptions on which the certificate is given as respects -
during the period covered by the certificate.
(8) A report under paragraph (1)(b) must contain a statement as to the demographic assumptions used in making the valuation, showing how they relate to the events which have actually occurred in relation to members of the Scheme since the last valuation.
(9) The Committee must provide the actuary preparing a valuation or a rates and adjustment certificate with the consolidated final accounts of the fund and such other information as he requests.
(10) The Committee must send copies of any valuation, report or certificate under this regulation or revision under regulation 78 -
(11) The Committee must also send to the Department -
Special circumstances where revised actuarial valuations and certificates must be obtained
78.
- (1) Where an admission agreement ceases to have effect, the Committee must obtain -
(2) Where it is not possible for any reason to obtain the revised contributions from the outgoing admission body or from an insurer or any person providing a guarantee or indemnity on behalf of that admission body, the Committee may obtain a further revision of any rates and adjustment certificate for the fund, showing -
(3) The Committee may obtain from an actuary a certificate specifying, in the case of an admission body, the percentage or amount by which, in the actuary's opinion, -
with a view to providing that the value of the assets of the fund in respect of current and former employees of that admission body is neither materially more nor materially less than the anticipated liabilities of the fund in respect of those employees at the date that the admission agreement is to end.
(4) This paragraph applies where -
(5) Where paragraph (4) applies, the Committee must obtain a revision of the rates and adjustments certificate affected, showing the resulting changes as respects that employing authority.
(6) In this regulation "transferee admission body" and "transferor scheme employer" have the same respective meanings as in regulation 4(16).
(4) An employer's contribution for any year is the common percentage for that year of the pay on which contributions have during that year been paid to the fund under Part II by employees who are active members (other than contributions under regulation 17(3)), increased or reduced by any individual adjustment specified for that employer for that year in the rates and adjustments certificate.
(5) The common percentage is the common rate of employer's contribution specified in that certificate, expressed as a percentage.
(6) Where an employee -
the pay on which the common percentage is calculated is the pay the employee would have received if she has not been absent.
Employer's further payments
80.
- (1) Where an employing authority passes a resolution under regulation 54 it must pay the appropriate sum to the fund before the expiry of the relevant period (as defined in paragraph (7) of that regulation) unless before the end of that period it has agreed as mentioned in paragraph (6)(a) of that regulation.
(2) Where an employing authority passes a resolution under regulation 130 in a case where paragraph (4)(a) of that regulation does not apply, it must pay the appropriate sum to the fund before the expiry of the period of one month beginning with the date on which the resolution is passed.
(3) The appropriate sum for a member is such sum as is shown as appropriate in guidance issued by the Government Actuary.
(4) Any extra charge on the fund resulting from -
must be repaid to the fund by the employing authority concerned (but, in the case of resolutions under regulations 54 and 130, only so far as not paid under paragraph (1) or, as the case may be, paragraph (2)).
(5) Any additional payments that are due under paragraph (4) shall be made, if the Committee agrees by -
Payments by employing authorities to the Committee
81.
- (1) Every employing authority must pay to the Committee, on or before such dates falling at intervals of not more than 12 months as the Committee may determine (but in the case of the amounts mentioned in sub-paragraph (a) not later than the time required under Article 49(8) of the Pensions (Northern Ireland) Order 1995[25]) -
(2) Every payment under paragraph (1)(a) shall be accompanied by a statement showing -
(3) The Committee may direct the information mentioned in paragraph (2) to be given to it instead in such form and at such intervals (not exceeding 12 months) as it specifies in the direction.
(4) Paragraphs (1) and (2) do not apply to the employing authority which is the Committee.
(5) Voluntary contributions are contributions other than those under Part II.
he may pay his employing authority in his new employment an amount equal to the additional contributions that would have been payable if he had not stopped contributing.
(10) If he pays that amount within three months after re-entering local government employment the election under regulation 57 continues in effect and the break in payments must be disregarded.
(11) This regulation does not apply if the member who stops paying contributions receives a return of contributions which includes additional contributions under regulation 57.
(12) In paragraph (4) "redundancy" includes retirement in the interests of efficiency or because the member held a joint appointment which has been ended because the other holder has left it.
Separate treatment of AVCs and SCAVCs from other contributions
85.
- (1) Regulations 88 and 89 (return of contributions) do not apply to AVCs or SCAVCs payable under (or interest on late payments which relate to AVCs or SCAVCs under) Chapter IV of Part III or under any pension policy or agreement made for the payment of AVCs before the commencement date.
(2) The regulations mentioned in paragraph (3) do not apply in relation to benefits under such a policy or agreement.
(3) Those regulations are -
Over-provision: calculation and return of surplus AVC and SCAVC funds
86.
- (1) The Committee must comply with the requirements of regulation 5 of the AVC Regulations.
(2) If the Scheme is the leading scheme in relation to a member, the Committee must also comply with the requirements of regulation 6 of those Regulations, so far as they concern main schemes.
(3) Where surplus funds fall to be repaid under that regulation because of over-provision relating to death benefits, the Committee must repay the member (or, if he has died, his personal representatives) out of the accumulated value of the payments made by the Committee with respect to the pension policy under regulation 65 or 72(1).
(4) Where any other benefit is abated, the repayment must be made out of the accumulated value of the additional contributions mentioned in regulation 66(2).
(5) In this regulation -
Cost of calculations for transfer of AVCs or SCAVCs into the Scheme where no transfer is requested
87.
Where -
it may deduct the cost of calculating the additional pension from the accumulated value of the additional contributions mentioned in regulation 66(2).
Rights to return of contributions
88.
- (1) If a member with less than 2 years' membership -
he is entitled to be repaid his contributions from the fund with interest calculated to the date he ceased to be employed.
(2) But a person is not entitled to interest on his contributions under paragraph (1) if he ceased to be a member by reason of a notification under regulation 7(2) or on leaving his employment by reason of his resignation, or by reason of his dismissal because of inefficiency, an offence of a fraudulent character or because of grave misconduct in either case in connection with that employment.
(3) If repayment of the contributions (with interest due under paragraph (1), if applicable) has not been made before the expiry of the period of one year beginning with the date when active membership ceases, the person is entitled to interest on the repayment which should have been made, calculated as provided in regulation 82(2), the due date being the date when active membership ceased.
(4) A person who is entitled to a repayment of contributions under paragraph (1) may waive his entitlement for any period and, if he becomes an active member again before the expiry of that period, he shall cease to be so entitled (but without prejudice to any entitlement arising later under that paragraph in respect of those contributions).
(5) A person who continues as an active member in another employment he held concurrently with the employment in which he has ceased to be an active member may elect for an amount equal to the repayment to be treated as contributions to the Scheme as respects his membership in that concurrent employment, entitling him to a period of membership equal to the period of membership in the employment which has ceased, as reduced under regulation 10 (4) if the employment which has ceased was part-time, multiplied by the fraction -
whole-time rate of employment which has ceased whole-time rate of employment which is continuing |
(6) A person who elects under paragraph (5) ceases to be entitled to that repayment (but without prejudice to any entitlement arising later in respect of the concurrent employment).
(7) The Committee must deduct from any repayment under this regulation any tax to which it may become chargeable under section 598 of the Taxes Act (charge to tax on repayment of employee's contributions).
(8) The contributions which must be repaid under paragraph (1) are any contributions or payments paid by the member to any pension fund under Part II or Chapter III of Part III or by way of additional contributory payments or added period payments, or paid under any of the relevant old provisions (unless already returned and not repaid), which are attributable to a period of membership which might have counted under these Regulations in relation to the employment in which he has ceased to be a member, but not to any earlier period of membership in respect of which a benefit or transfer value has been paid.
(9) The relevant old provisions are regulations C3, C5, C6, C7, C13 and C14 of the 2000 Regulations and regulations C1, C2, C3, C6, C7, and C9 of the 1992 Regulations.
(10) Added period payments are payments made for the purposes of the former regulations.
(11) "Additional contributory payment" has the meaning given in Schedule A1 to the 2000 Regulations.
Exclusion of rights to return of contributions
89.
- (1) A person is not entitled to a repayment under regulation 88(1) if -
in either case in connection with that employment, or
(c) regulation 120(2) applies.
(2) But where paragraph (1)(b)(ii) applies, the employing authority may direct the payment out of the fund to him or, where paragraph (1)(b)(i) applies, to him or to his spouse or any dependant of his, of a sum equal to all or part of his contributions.
(3) A person is not entitled to a repayment under regulation 88(1) if -
(4) A person who is entitled to a repayment under regulation 88(1)(a) ceases to be entitled to it if he returns to local government employment before receiving it.
Deduction and recovery of member's contributions
90.
- (1) An employing authority may deduct from a person's pay any contributions payable by him under these Regulations.
(2) Sums payable under regulation 16(5) or (8)(c) (reserve forces) may be deducted by the member's former employer from any payment made to him under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) (Northern Ireland) Order 1953[27], to the extent that they are payable in respect of the same period.
(3) The Committee may recover any such sum remaining due and not deducted under paragraph (1) or (2) -
(4) But the sums mentioned in paragraph (2) are only recoverable under paragraph (3) if unpaid for 12 months after the person ceases to perform relevant reserve forces service.
(5) If -
the appropriate body must pay him interest on that amount calculated as provided in regulation 82(2), the due date being the date of deduction.
(6) Where the employee's contributions have been paid into the fund, the repayment and interest shall be made out of the fund.
(7) "The appropriate body" for the purpose of paragraph (5) is -
Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993
91.
Any increase in a pension required by reason of Chapter III of Part IV of the Pension Schemes (Northern Ireland) Act 1993[28] (protection of increases in guaranteed minimum pensions: anti-franking) must be paid from the fund.
Pension increases under the Pensions (Increase) Acts
92.
Where a pension to which the Pensions (Increase) Act (Northern Ireland) 1971[29] applies is payable out of the fund, any increase under that Act or the Pensions (Increase) (Northern Ireland) Order 1974[30] , must be paid from the fund.
Contributions equivalent premiums
93.
- (1) Where a Scheme employer pays a contributions equivalent premium under section 51 of the Pension Schemes (Northern Ireland) Act 1993 in respect of any member, it is entitled to recover, or where the employer is the Committee, retain from the fund a sum not exceeding the premium.
(2) But if the Scheme employer may recover or retain any sum under section 57 of that Act in respect of the premium, then only the balance may be recovered or retained under paragraph (1).
(3) Where a contributions equivalent premium is refunded under regulation 54(1)(c) of the Occupational Pension Schemes (Contracting out) Regulations (Northern Ireland) 1996[31], the Committee shall credit to the fund a sum equal to the amount of the premium.
Commencement of pensions
94.
- (1) The first period for which any retirement pension which is payable immediately on a member leaving any employment is payable begins with the day after the date with which his employment ends.
(2) The first period for which any retirement pension under regulation 33 is payable begins -
(3) Any short-term pension payable on the death of a member is payable in respect of a period beginning with the day after the date on which he dies.
(4) The first period for which any long-term pension is payable on the death of a member in a case where no short-term pension is payable begins with the day after the date on which he dies.
Interest on late payment of certain benefits
95.
- (1) Where all or part of a pension or lump sum payment due under these Regulations or the 2000 Regulations is not paid within the relevant period after the due date, the Committee must pay interest on the unpaid amount to the person to whom it is payable calculated from the due date as provided in regulation 82(2).
(2) The relevant period -
(3) In the case of a pension the due date is the date on which it becomes payable.
(4) In the case of a retirement grant, the due date is the date on which it is payable.
(5) In the case of a death grant, the due date is the date on which the member dies.
(6) In the case of an ill health grant, the due date is the day after the member ceased to hold his employment.
(7) In the case of a payment of a lump sum under regulation 51, 52, 142 or 143 the due date is the day after the member would otherwise become entitled to payment of a pension.
(8) In this regulation, references to "member" include a surviving spouse, eligible child or children or a pension credit member and the reference in paragraph (4) to the "retirement grant" includes the lump sum grant referred to in regulation 133(2)(a).
Payments due in respect of deceased persons
96.
- (1) If when a person dies the total amount due to his personal representatives under the Scheme (including anything due to him at his death) ("the amount due") does not exceed the small payments amount, the Committee may pay the whole or part of the amount due from the fund -
without the production of probate or letters of administration of his estate.
(2) The small payments amount is the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) (Northern Ireland) Act 1967[32] and applying in relation to his death.
(3) Such a payment discharges the Committee from accounting for the amount paid.
Non-assignability
97.
- (1) Every benefit to which a person is entitled under the Scheme is payable to or in trust for him.
(2) No such benefit is assignable or chargeable with his or any other person's debts or other liabilities.
(3) On the bankruptcy of a person entitled to a benefit under the Scheme no part of the benefit passes to any trustee or other person acting on behalf of the creditors, except in accordance with an income payments order under Article 283 of the Insolvency (Northern Ireland) Order 1989[33].
(4) The decision of the independent registered medical practitioner on the questions referred to him under paragraph (3) shall be expressed in the form of a certificate.
(5) The independent registered medical practitioner must be in a position to certify, and must include in his certification a statement that -
(6) In paragraph (3) -
Decisions as to status of employees and decisions as to benefits
99.
- (1) The employing authority shall decide in relation to each of its employees who is a member -
(2) In relation to any employment in which a person is a member, the Committee is to decide -
(g) whether for the purposes of Schedule 4 he is a Class A member, a Class B member or a Class C member (within the meaning of that Schedule).
(3) The questions specified in paragraph (1) shall be decided as soon as is reasonably practicable after -
(4) The questions specified in paragraph (2) shall be decided as soon as is reasonably practicable after the person becomes a member of the Scheme in respect of the relevant employment.
(5) Any question as to whether a person is entitled to a benefit under these Regulations is to be decided by the Committee.
(6) Where a person is or may become entitled to a benefit payable out of the fund, the Committee shall decide the amount of the benefit.
(7) The decision under paragraph (5) shall be made as soon as is reasonably practicable after the cessation of the employment or, as the case may be, the death of the employee and that under paragraph (6) as soon as is reasonably practicable after the occurrence of the event by virtue of which the entitlement arises or may arise.
(8) In this regulation "benefit" includes a return of contributions and a benefit specified in regulation F6(11) or (14) of the 1992 Regulations and Part N of the 2000 Regulations.
Notification of decisions
100.
- (1) A body which has decided any question under regulation 99 shall, as soon as is reasonably practicable after doing so, send a written notification of its decision to every person whose rights or liabilities are affected.
(2) The notification shall include -
(d) in the case of a decision by an employing authority made under regulation 99, a conspicuous statement directing the person's attention -
Appointment of persons to resolve disputes
101.
- (1) The Committee must appoint a panel of persons it considers to be suitably qualified for the purpose of resolving disagreements in respect of which an application is made under regulation 102.
(2) For this Chapter the persons appointed under paragraph (1) are "appointed persons".
(3) An application under regulation 102 may be decided by one or more appointed persons (and references to "the appropriate appointed person", in relation to any application, are to the appointed person or persons to whom the application in question is referred).
(4) An application must not be referred to a person who has previously been involved in the subject matter of the disagreement.
(5) An appointed person shall hold and vacate office under the terms of his appointment.
(6) But he may resign by notice in writing to the Committee.
(7) The Committee shall determine -
Right to apply for an appointed person to review a decision
102.
- (1) Where there is a disagreement about a matter in relation to the Scheme between a member or an alternative applicant and the Committee, the member or, as the case may be, the alternative applicant may -
(2) These persons are alternative applicants -
(3) The application for a decision must set out particulars of the disagreement, including a statement as to its nature with sufficient details to show why the applicant is aggrieved.
(4) An application by -
must set out his full name, address, date of birth, his national insurance number (if any) and the name of his employing authority.
(5) An application by -
must set out his full name, address and date of birth.
(6) An application by any other person must set out -
(7) The application must be signed by or on behalf of the applicant.
(8) The application must be accompanied by a copy of any written notification issued under regulation 100.
(9) The application must be made before the end of the period of six months beginning with the relevant date or such further period as the appropriate appointed person considers reasonable .
(10) Where the disagreement relates to a decision under regulation 99, the relevant date is the date notification of it is given under regulation 100.
(11) Otherwise, the relevant date is the date of the act or omission which is the cause of the disagreement or, if there is more than one, the last of them.
Notice of decisions by the appointed person under regulation 102
103.
- (1) A decision on the matters raised by an application under regulation 102 must be issued by the appropriate appointed person -
by notice in writing before the expiry of the period of two months beginning with the date the application was received.
(2) But, if no such notice is issued before the expiry of that period, an interim reply must immediately be sent to the persons mentioned in paragraph (1) setting out the reasons for the delay and an expected date for issuing the decision.
(3) A notice under paragraph (1) must include -
Reference of disagreement to the Committee
104.
- (1) Where an application about a disagreement has been made under regulation 102, an application may be made to the Committee to reconsider the disagreement by the person who applied under regulation 102.
(2) The application must set out particulars of the grounds on which it is made, including a statement that the applicant under this regulation wishes the disagreement to be reconsidered by the Committee.
(3) An application made by the person who applied under regulation 102 must set out the matters required by paragraph (4), (5) or (6), as the case may be, of that regulation to be included in his application.
(4) The application must be accompanied by a copy of any written notification issued under regulation 100.
(5) Where notice of a decision on the application under regulation 102 has been issued, the application under this regulation must state why the applicant is dissatisfied with that decision and be accompanied by a copy of that notice.
(6) The application must be signed by or on behalf of the person making it.
(7) An application for reconsideration may only be made before the expiry of the period of six months beginning with the relevant date.
(8) Where notice of a decision on the matters raised by the application under regulation 102 has been issued, the relevant date is the date of that notice.
(9) Where -
the relevant date is the date with which that period expires.
(10) Where no notice of decision has been issued or interim reply has been sent before the expiry of the period of three months beginning with the date the application under regulation 102 was made, the relevant date is the date with which that period expires.
Notice of decisions by the Committee under regulation 104
105.
- (1) The Committee must issue its decision on the matters raised by an application under regulation 104 to the parties to the disagreement by notice in writing before the expiry of the period of two months beginning with the date the application was received (but see paragraph (2)).
(2) If no such notice is issued before the expiry of that period, an interim reply must be sent immediately to those parties, setting out the reasons for the delay and an expected date for issuing the decision.
(3) A notice under paragraph (1) must include -
Rights of representation
106.
- (1) An application under regulation 102 or 104 may be made or continued on behalf of the applicant by a representative nominated by him.
(2) Where a person who has the right to make or has made such an application dies, the application may be made or continued on his behalf by his personal representative.
(3) Where such a person is a minor or is or becomes otherwise incapable of acting for himself, the application may be made or continued on his behalf by a member of his family or some other person suitable to represent him.
(4) Where a representative is nominated before an application is made, the application must specify his full name and address and whether that is to be used for service on the applicant of any documents in connection with the application.
(5) Where a representative's address is not to be so used, the appropriate appointed person or the Committee, as the case may be, must send to the applicant a copy of a decision under regulation 103(1) or 105(1) or an interim reply under regulation 103(2) or 105(2).
Referral of decisions under regulation 99(1) to the county court
107.
Where an employing authority has either decided or failed to decide such question as is mentioned in regulation 99(1), that question shall be determined by the county court having jurisdiction in the county court division in which such member as is mentioned in regulation 99(1) is employed or was last employed or, where that member is or was last employed in two or more county court divisions, in one of those divisions.
a written statement as to the policy which is being applied by that employing authority, or, as the case may be, the Committee in the exercise of its functions on or after that date, and each such employing authority and the Committee shall publish that statement.
(4) Where, as a result of a review under paragraph (1), an employing authority or the Committee determines to amend its policy, it must send a copy of the statement of the amended policy to the Committee or, as the case may be, the employing authority before the expiry of the period of one month beginning with the date on which it so determines.
(5) In formulating its policy under paragraph (1), the Committee and an employing authority must have regard to the extent to which the exercise of the functions could lead to a serious loss of confidence in the public service.
Information to be supplied by employees
109.
- (1) Before the expiry of the period of three months beginning with the date a person becomes a member, the employing authority must ask him in writing for the documents specified in paragraph (2).
(2) Those documents are -
(3) The employing authority must also ask for those documents before the expiry of the period of three months beginning with the occurrence of any change as respects his employment which is material for the Scheme.
(4) A request under paragraph (1) or (3) must include a conspicuous statement that it is important that the member gives full and accurate information, especially for ascertaining his rights under the Scheme.
(5) The employing authority need not request any documents if satisfied that it or the Committee (if different) already has all material information.
Exchange of information by authorities
110.
- (1) An employing authority which is not the Committee must inform the Committee of all decisions made by the employing authority under this Chapter concerning members and give the Committee such other information as it requires for discharging its functions under the Scheme.
(2) If -
the Committee must give that employing authority that information.
Provision of information, charging and prescribed persons
111.
- (1) For the purposes of Article 164(1) of the Pensions Order (prescribed circumstances in which information may be provided) ("the prescribed circumstances") the prescribed circumstances are that the individual to whom the information relates, or, where he has died, his personal representatives, has requested or consented in writing to the provision of the information.
(2) For the purposes of Article 164(1) of the Pensions Order (persons to whom information may be provided and the imposition of reasonable fees in respect of expenses incurred in providing that information) the prescribed persons are those persons described in paragraph 1 of Schedule 5.
(3) For the purposes of Article 164(2) of the Pensions Order (persons on whom fees may be imposed in respect of administrative expenses incurred in connection with admission, readmission or payment) the prescribed persons are the persons referred to in paragraph 2 of Schedule 5.
(4) For the purposes of Article 164(4) of the Pensions Order (person prescribed in the case of an occupational pension scheme under Article 9 of the Order of 1972) the Committee is a prescribed person.
(5) Where -
the Committee shall calculate the restitution payment in accordance with the provisions of regulation 126.
(6) In paragraph (5)(a) the reference to financial gain is a reference to the financial gain which it appears to the Committee may be obtained by a member as a result of his entitlement both to a pension and to pay under the new employment.
Application of abatement policy in individual cases
113.
- (1) Where a member who is entitled to the payment of a retirement pension proposes to enter a new employment with a Scheme employer, he must inform the employer about that entitlement.
(2) If such a member enters such a new employment he must immediately notify the Committee in writing.
(3) The Committee -
(4) But no reduction under paragraph (3) of the pension of a person who was a member immediately before the commencement date may exceed the reduction which would have applied under the 2000 Regulations if those Regulations had applied when the member entered his new employment.
(5) If the former employing authority incurred loss as a direct consequence of the relevant offence, it may only give a direction under paragraph (2) if it is unable to recover its loss under regulation 116 or 118 or otherwise, except after an unreasonable time or at disproportionate cost.
(6) A direction under paragraph (2) may only be given if an application to a Minister of the Crown for a forfeiture certificate has been made by the former employing authority before the expiry of the period of three months beginning with the date of the conviction.
(7) Where a former employing authority applies for a forfeiture certificate, it must at the same time send the convicted person and the Committee a copy of the application.
Interim payments directions
115.
- (1) If -
his former employing authority may give an interim payments direction to the Committee.
(2) But his former employing authority may not give such a direction if it has given any direction under regulation 114(2) ("a forfeiture direction").
(3) An interim payments direction is a direction to make interim payments to any person who appears to the former employing authority to be a person who would be entitled to receive payment of a benefit under the Scheme if no forfeiture direction were given.
(4) The person to whom payments must be made and the amounts must be specified in the direction.
(5) The amounts must not exceed the amounts which the person specified would be entitled to be paid if no forfeiture direction were given.
(6) An interim payments direction is not a decision under regulation 98 as to any person's entitlement to a benefit.
(7) Payments in accordance with an interim payments direction shall be deemed to be payments in respect of a benefit to which the recipient was entitled (regardless of any contrary forfeiture direction or decision under regulation 98).
Recovery or retention where former member has misconduct obligation
116.
- (1) This regulation applies where a person -
(2) The former employing authority may recover or retain out of the fund -
whichever is less.
(3) The rights specified in paragraph (2)(b) do not include rights enjoyed by virtue of the receipt of a transfer value or credited by virtue of regulation 68(4) (including that regulation as it applies by virtue of regulation 74).
(4) The former employing authority must give the former employee-
(5) If there is any dispute over the amount of the monetary obligation specified in paragraph (1)(b), the former employing authority may not recover or retain any amount under paragraph (2) until the obligation is enforceable under an order of a competent court or the award of an arbitrator.
Protection of GMP rights
117.
- (1) The power -
may not be exercised so as to deprive a person of his guaranteed minimum pension or any widow's or widower's guaranteed minimum pension.
(2) But such a power may be so exercised if the person left his employment -
Transfer of sums from the fund to compensate for former member's misconduct
118.
- (1) This regulation applies where -
in either case in connection with that employment;
(b) his former employing authority in that employment has suffered direct financial loss by reason of the offence or misconduct; and
(c) either -
(2) If the former employing authority is the Committee, it may retain an appropriate amount in the fund.
(3) Otherwise, the Committee must pay the former employing authority an appropriate amount out of the fund, if requested to do so.
(4) But if a contributions equivalent premium or a payment in lieu of contributions is due or has been made in respect of the former employee, the Committee may reduce an amount retained under paragraph (2) or a payment under paragraph (3) by the amount of any contributions equivalent premium and by half the amount of any payment in lieu of contributions.
(5) An appropriate amount is an amount not exceeding -
whichever is the less.
(6) If after making a payment under paragraph (3) the Committee is required to make any transfer payment under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993[37] or under regulation 122 for a former employee, the former employing authority must repay it, if requested to do so.
Rights to payment out of the fund
120.
- (1) The amount of any transfer payment due in respect of a member under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 is payable by the Committee from the fund.
(2) Where such a transfer payment is to be or has been paid from the fund, no other payment or transfer of assets may be made from the fund as respects the accrued rights covered by the transfer payment.
(3) Paragraph (2) overrides anything to the contrary in the former regulations, any other provision of these Regulations or the Transitional Regulations.
Contracting-out requirements affecting transfers out
121.
- (1) There must be deducted from the transfer payment to be made in respect of any person -
(2) But the amount mentioned in paragraph (1)(b) may not be deducted where -
(3) Where the amount mentioned in paragraph (1)(a) is deducted, if the Committee thinks fit, that amount may be used in preserving the liability mentioned in paragraph (2)(b) in the fund.
(4) Otherwise, it must be used in paying the premium.
(5) Contracted-out rights, in relation to a member, are -
Bulk transfers (transfers of undertakings) etc.
122.
- (1) This paragraph applies where -
that a payment should be made under this regulation; and
(c) the members agree in writing that that payment should be made instead of any payment which they otherwise might require to be made under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 and waive any rights they might have under that Chapter by virtue of the cessation of their active membership.
(2) The Committee must not give its agreement under paragraph (1)(b) unless it is satisfied that the rights each of the members will acquire under the new scheme are at least equivalent to those which he would have obtained if a transfer value had been paid to the same scheme under Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993, as it applies by virtue of regulation 119, (assuming in any case where the member would not be entitled to such a payment that he was).
(3) The Committee must provide each member with sufficient information in writing to check that the requirement of paragraph (2) is satisfied before he agrees as mentioned in paragraph (1)(c).
(4) Where paragraph (1) applies, the Committee must -
(5) The Committee must certify to the new scheme's trustees or managers the amount included in the transfer payment which represents each member's contributions.
(6) Where a transfer payment is to be or has been made under this regulation, no other payment or transfer of assets shall be made from the fund by reason of membership covered by the transfer payment.
(7) Paragraph (6) overrides anything to the contrary in the former Regulations or these Regulations.
Calculation of amount of transfer payment under regulation 122
123.
- (1) The amount of the transfer payment to be paid under regulation 122 is the amount determined by an actuary appointed by the Committee to be equal to the value at the date the members join the new scheme of the actual and potential liabilities payable from the fund which have then accrued in respect of the members and the persons who are or may become entitled to benefits under the Scheme through them.
(2) The actuary may make such adjustments as he thinks fit in calculating that amount and, in particular, as respects the period from that date to the date of actual payment of the transfer value.
(3) He must specify in his valuation the actuarial assumptions he has used in making it.
(4) The employing authority shall bear the costs of determining the appropriate part of the fund and apportioning the fund.
(5) But if there is more than one employing authority involved, each shall bear such part of the costs as the actuary determines to be appropriate.
but do not include rights to benefits under a scheme, contract or arrangement which are attributable (directly or indirectly) to a pension credit.
(3) Accrued rights include rights to preserved benefits and rights appropriately secured under section 19 of the Pension Schemes (Northern Ireland) Act 1993.
(4) The relevant transferor is the trustees or managers of the scheme, contract or arrangement under which the transferring person's relevant pension rights arise.
(5) But the relevant transferor for the rights specified in paragraph (3) is the trustees or managers of the scheme, contract or arrangement, or the insurance company, to which a payment in respect of his accrued rights has been made.
(6) A request from a transferring person under paragraph (1) must be made by notice in writing.
(7) That notice must be given before the expiry of the period of 12 months beginning with the date he became an active member (or such longer period as the Committee may allow).
(8) Where a request under paragraph (1) is duly made the Committee may accept the transfer value and credit it to the pension fund.
Right to count credited period
125.
- (1) Where a transfer value has been accepted under regulation 124, the member may count the credited period as a period of membership for these Regulations (but see Schedule 3).
(2) If the transfer value -
the credited period is the period which, if used to calculate a transfer value to be paid by the Scheme, would produce an amount equal to the transfer value received.
(3) If the transfer value is not paid by the trustees or managers of a club scheme, the credited period must be calculated in a manner consistent with that Chapter.
(4) In calculating the credited period under paragraph (3) due allowance must be given for the expected increase in the member's pensionable pay between the date he became a member (or, if more than twelve months later or such longer period as the Committee may allow, the date on which the transfer value is received) and his normal retirement date or, if earlier, the date on or after the member's 60th birthday on which the sum of items referred to in sub-paragraphs (a) to (c) of regulation 33(4) is 85 years or more.
(5) If the member is a man, the credited period must be treated as a period after 5th April 1978.
(6) If the member is a woman, the credited period must be treated as a period after 31st March 1972.
(7) The Committee must give the member a written notice stating the period of membership he may count under paragraph (1).
(8) The notice must contain a statement of the kind required by regulation 100(2)(c)(i).
Credited periods for transferring members with mis-sold pension rights
126.
- (1) Regulation 125(3) does not apply where -
(2) Those conditions are -
(3) Where paragraph (1) applies, the credited period is the period of membership the transferring person could have counted if he had been an active member throughout the personal pension period.
(4) The restitution amount is the aggregate -
(5) The Committee must determine the amount mentioned in paragraph (4)(a) in such manner as is for the time being indicated in guidance issued by the Government Actuary.
(6) The personal pension period is the period for which the transferring person was eligible to be an active member but in respect of which he made contributions to the personal pension scheme instead.
(7) Where a transfer value has been accepted in relation to a woman to whom this regulation applies and in respect of whom a transfer value has been paid previously by the Committee to a personal pension scheme any part of which transfer value was attributable to membership before 5th April 1988, then the credited period shall be apportioned as membership before 6th April 1988 and as membership after 5th April 1988 in the same proportions as it would have been had the woman become or remained a member of the Scheme throughout the personal pension period.
(8) If in the opinion of the Committee the transfer value does not satisfy the conditions specified in paragraph (2) for the reason only that it is less than the restitution amount, the Committee may accept the transfer value on the basis that the credited period which the member may count is such proportion of the personal pension period as the Committee determines.
Rights as to service not matched by credited period
127.
- (1) Where the member's transferred-in service exceeds the credited period, he may count the excess as a period which counts towards his total membership for the purposes of the provisions mentioned in paragraph (2).
(2) Those provisions are -
(3) A period which may be counted under paragraph (1) counts as its actual length.
(4) The Committee must give the member a written notice stating the period of membership he may count under paragraph (1).
(5) The notice must contain a statement of the kind required by regulation 100(2)(c)(i).
(6) The transferred-in service of a transferring member is the service in respect of which he has accrued rights to benefits under his previous occupational pension scheme or appropriate policy (whether or not the transfer value covers all those rights).
(7) The period of that service is the period certified by the trustees or managers of that scheme or issuers of that policy.
that authority could pass a resolution under regulation 54 to increase his total membership,
it may resolve that his total membership be increased by the whole or part of the period credited to him.
(3) The additional period must not exceed the period which would be the maximum additional period under regulation 54 if -
(4) The additional period may only be counted as a period of membership if -
but it may be so counted as from the date from which the resolution has effect.
(5) If the employing authority fails to pay those increased contributions or make that payment, the resolution shall cease to have effect.
(6) Where the resolution has effect, the period credited as mentioned in regulation 54(9) is reduced or extinguished accordingly (but without prejudice to any payments which have fallen due or have been made before that date).
(7) No resolution may be passed under this regulation, the result of which would be to place any individual in a worse position than he would otherwise be.
(8) If the person was credited as mentioned in regulation 54(9) on or after the commencement date, this regulation only applies if -
and where sub-paragraph (b) applies "employing authority" includes the body to which the former employing authority's functions as respects the former employee in question have been transferred in connection with its cessation.
(4) If an election under paragraph (1) is made in relation to a benefit in respect of a person who is an active member, or subsequently becomes an active member again -
(b) in determining entitlement to, or the amount of, the benefit to that extent, he shall be treated as if he had never become an active member again at any time after the cessation referred to in paragraph (3) (but without prejudice to the application of this paragraph);
and these Regulations shall have effect accordingly.
(3) A pension credit member is not entitled to a lump sum grant if the transferor has been paid a retirement grant before the valuation date.
(4) The pension at the valuation date shall be calculated -
Aggregation
134.
- (1) Pension credit rights or pension credit benefits may not be aggregated with any other rights or benefits under the Scheme (including those attributable to a different pension credit).
(2) Where a pension credit member is also an active member, he may not count any period which may count for any purpose as a period of membership in connection with his pension credit benefits towards the membership period required before he is entitled to any benefit which relates to his active membership, or in the calculation of that benefit.
Death of person entitled to a pension credit before discharge
135.
- (1) Where a person entitled to a pension credit dies before liability in respect of his pension credit has been discharged in accordance with regulation 133(1), such liability shall be discharged by the Committee by the payment of a lump sum.
(2) The lump sum shall be equal to three times the annual rate of the pension that would have been paid to him if on the date of his death he had become entitled to a pension as a pension credit member, calculated in accordance with guidance issued by the Government Actuary.
(3) The Committee shall pay the lump sum to the deceased's personal representatives.
Safeguarded rights
136.
- (1) A pension credit member's safeguarded rights for the purposes of the Scheme and of the Pension Schemes (Northern Ireland) Act 1993 and regulations made under that Act are such of his rights falling within section 64A(1)[46] of that Act as represent the safeguarded percentage of the rights acquired by him in the Scheme by virtue of the pension credit.
(2) The "safeguarded percentage" is the percentage of the shareable rights by reference to which the amount of the pension credit is determined which are contracted-out rights.
(3) "Contracted-out rights" has the meaning given in section 64A(5) of the Pension Schemes (Northern Ireland) Act 1993.
Valuation date
137.
For the purposes of -
the valuation date shall be the first day of the implementation period as defined in Article 31(1) of that Order.
the Committee may pay him a lump sum representing the capital value of the pension.
(2) If the pension credit member is entitled to more than one pension under the Scheme, a lump sum is only payable if the aggregate amount payable to that member is less than £195 or £260, as the case may be.
(3) The capital value of the pension must be calculated in accordance with guidance issued by the Government Actuary.
(4) The payment of a lump sum in respect of a pension due to the pension credit member under this regulation discharges the Committee from its liability for the pension.
(5) The Committee must deduct from any payment under this regulation any tax to which it may become chargeable under section 599 of the Income and Corporation Taxes Act 1988[48].
Commutation: serious ill-health
143.
- (1) In circumstances where a pension credit member is suffering from serious ill-health at any time prior to the date when he first becomes entitled to receive a pension under this Part, the whole of that pension may be commuted for a lump sum and the total of -
("the commutation payment") paid to the pension credit member.
(2) The lump sum referred to in paragraph (1)(a) shall be equal to five times the annual rate of the pension to which the pension credit member would have been entitled if on the date of commutation he had reached the normal benefit age.
(3) If applicable, the lump sum grant shall be equal to three times that annual rate.
(4) In this regulation, "serious ill-health" means ill-health which is such as to give rise to a life expectancy of less than one year from the date on which commutation of the pension is to take effect.
(5) Before making any decision as to whether a pension credit member may be entitled under paragraph (1), the Committee must obtain from an independent registered medical practitioner which it has appointed a certificate as to whether in his opinion the pension credit member is suffering from serious ill-health.
(6) Payment of the commutation payment discharges the Committee's liability to the pension credit member in respect of his pension credit benefits.
(7) The Committee must deduct from the commutation payment any tax to which it may become chargeable under section 599 of the Income and Corporation Taxes Act 1988.
J. Ritchie
A senior officer of the Department of the Environment
and this definition must be read with -
and for this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986)[79], as shown in the audited end-of-year accounts last published before that time and this definition must be read with -
and paragraph (b) applies whether or not the obligation or undertaking is legally enforceable, but not in the case of an obligation or undertaking to accept a permanent commission or a commission for a fixed term or to serve for the purposes of periodical training;
in order to perform reserve forces service;
(b) without having agreed to receive a return of contributions under regulation 88; and
(c) without having elected that the absence is not to count as such by giving notice in writing to the Committee not later than 12 months after the end of the period of reserve forces service to which the notice relates (or within such longer period as it may allow);
and service rendered by an employee of a Scheme employer whose services are placed at the disposal of a Minister of the Crown or a Government department in pursuance of any enactment is to be treated as service with the Scheme employer;
15.
A requirement that the admission agreement in its final form shall be available for public inspection at the appropriate offices of the transferor Scheme employer and of the Committee (if different).
Description of membership | Purposes for which membership does not count | Relevant Notes |
1.
A credited period which is counted as a period of membership under regulation 125(1) or was counted under any corresponding earlier provision and is counted under regulation 8(1)(d). |
Calculating total membership for paragraph 2, 4, 5 or 6(1) of Schedule 4 (and see regulation 14(4)). | |
2.
Any period which has already been counted to determine whether a relevant member was entitled to the relevant benefit or has been or may be used to calculate its amount. |
All regulations. (but see regulation 34(5)(b). | (1) and (2) |
3.
So much of a Class A member's total membership as exceeds 40 years. |
Calculating the amount of any benefit under the Regulations. | (3) to (5) |
4.
So much of the total membership of a Class B member or Class C member as -
(b) exceeds 45 years. |
Calculating the amount of any benefit under the Regulations. | (3) to (5) |
5.
So much of the membership of a member as respects whom an amount is recovered or retained under regulation 116 (misconduct obligations) as requires to be excluded to reduce the value referred to in regulation 116(2)(b) by that amount. |
Calculating the amount of any benefit under regulations 18 to 36. |
and the relevant benefit for a relevant member is the benefit mentioned in paragraph (a) or, as the case may be, paragraph (b).
(2) Paragraph 2 applies to a maternity rights returner -
(3) Any membership, which is excluded by paragraph 3 or 4(a) for calculating the amount of a death grant under regulation 41 in a case where a pension is reduced under regulation 44, is taken from the beginning of the period of membership.
(4) A period which -
counts as membership before attaining the age of 60 for calculating the amount of any benefit under regulations 18 to 36.
(5) For paragraphs 3 and 4 the total membership includes any earlier period which was taken into account in the calculation of a retirement pension or an annual pension under the former regulations.
(2) A person has retained rights if he is entitled to or has received relevant benefits accrued under -
(3) But retained rights which are death benefits must be disregarded if -
(4) Retained rights may be disregarded if, after 31st August 1991, the member started to purchase benefit or was given extra benefits under Part III, and
(5) For sub-paragraph (2) benefits accrued under the Scheme must be disregarded unless they accrued in respect of a period of membership as respects which the person is treated as a deferred member or a pensioner member by virtue of regulation 34(5).
(6) In this Schedule "final remuneration" means, subject as provided in sub-paragraphs (7) to (10), the greater of -
(7) Where final remuneration is calculated by reference to any period other than the last complete year ending on the relevant date, the member's total remuneration or total emoluments may be increased for any year in proportion to any increase in the retail prices index from the last day of that period up to the relevant date, but for a Class C member this shall not apply to the calculation of the maximum retirement grant benefit unless the member's aggregate retirement benefit is similarly increased beyond the maximum amount which could have been paid but for this provision and the similar provision in the definition of total remuneration and then only to the same extent.
(8) In respect of a Class B member, final remuneration for the purpose of the calculation of the retirement grant shall not exceed £100,000 or such other sum as may for the time being be specified in an order made by the Treasury under section 590(3) of the Taxes Act[87].
(9) In respect of any member whose remuneration in any tax year after 5th April 1987 used for the purpose of calculating retirement benefits has exceeded £100,000 (or such other sum as may for the time being be specified in an order made by the Treasury under section 590(3) of the Taxes Act) final remuneration shall not exceed the amount ascertained in accordance with sub-paragraph (6)(b) and sub-paragraph (6)(a) shall not apply unless the member chooses to adopt £100,000 (or such other sum as may for the time being be specified in an order made by the Treasury under section 590(3) of the Taxes Act).
(10) Remuneration and total emoluments shall not include any amounts which arise from the acquisition or disposal of shares or any interest in shares or from a right to acquire shares or anything in respect of which tax is chargeable by virtue of section 148 of the Taxes Act.
(11) In this Schedule -
2.
- (1) This paragraph sets out limits on benefits in respect of local government employment payable to or in respect of a Class A member under these Regulations.
(2) The aggregate pension payable must not exceed one sixtieth of the member's final remuneration multiplied by his years of service.
(3) Subject to sub-paragraph (2), the aggregate pension payable on retirement must not exceed the lesser of -
(4) But for a pension payable under regulation 29 (ill-health) the limit is the maximum retirement grant payable under sub-paragraph (6) or (7) assuming he had continued as an active member until his normal retirement date.
(5) The aggregate pension payable to a member who has elected under regulation 7 to leave the Scheme but remains in local government employment is the greater of -
This amount may be increased by 5 per cent. for each complete year, or in line with any increase in the retail prices index if greater, between the relevant date and the date on which the pension becomes payable.
(6) For sub-paragraphs (2), (3), (4) and (5) a member who is entitled to be paid a lump sum on retirement is treated as if he were entitled instead to be paid a pension on retirement of an annual amount equal to one twelfth of the lump sum.
(7) The aggregate benefit payable by way of lump sum must not exceed three eightieths of the member's final remuneration, multiplied by his years of service.
(8) Subject to sub-paragraph (7), the aggregate benefit payable by way of a lump sum must not exceed the lesser of -
(9) But for a lump sum payable under regulation 29 the limit is the maximum retirement grant payable under sub-paragraph (7) or (8) assuming he had continued as an active member until his normal retirement date.
(10) The benefits payable by way of lump sum on the death of an active or deferred member must not exceed four times his final remuneration (disregarding the proviso in paragraph 1(9), paragraph 1(10) and paragraph 9(6)) less any lump sum death in service retained rights (other than a refund of the member's contributions and any interest on such contributions) or, if greater £5000.
(11) The total service taken into account under sub-paragraphs (2), (4), (7) and (9) must not exceed 40 years.
(12) The aggregate pension in respect of local government employment for a surviving spouse or eligible child of a member (other than a pension provided by surrender of the member's own pension under regulation 36) payable or prospectively payable to that surviving spouse or eligible child shall not exceed -
(13) If pensions are payable to more than one of the member's surviving spouse and eligible children, the aggregate of all such pensions shall not exceed -
(14) The final remuneration of a Class A member must not exceed the Revenue permitted maximum.
(15) But if a Class A member is an existing rights member sub-paragraph (14) does not apply for calculating any benefit under the Scheme in so far as it is calculated by reference to a credited period which is counted as a period of membership under regulation 125(1).
1 to 5 years | 1/60th for each year |
6 years | 8/60ths |
7 years | 16/60ths |
8 years | 24/60ths |
9 years | 32/60ths |
(2) But if it results in a higher sum than the maximum under sub-paragraph (1), the maximum aggregate pension on retirement at his normal retirement date is one sixtieth of the member's final remuneration multiplied by his years of service or 40 years if less.
(3) But for a pension payable under regulation 29 the limit is the maximum pension payable under sub-paragraph (1) or (2), multiplied by the years of service the member would have had if he had continued as an active member until his normal retirement date.
(4) For a pension payable under regulation 28 or 33, if it results in a higher sum, for the maximum under sub-paragraph (2) there is substituted an amount equal to the amount that would be the maximum under sub-paragraph (2) if the member had remained an active member until his normal retirement date, multiplied by the fraction of which -
whichever is less, and
(b) the denominator is -
whichever is less.
(5) The aggregate pension payable on retirement after the member's normal retirement date must not exceed -
(c) one sixtieth of the member's final remuneration, multiplied by his increased period of membership,
whichever is the greatest.
(6) For sub-paragraphs (1) to (5) a member who is entitled to be paid a lump sum on retirement is treated as if he were entitled instead to be paid a pension on retirement of an annual amount equal to one twelfth of the lump sum.
(7) A member's increased period of membership is the sum of -
but must not exceed 45 years.
(8) The aggregate pension in respect of local government employment for a surviving spouse or eligible child of a member (other than a pension provided by surrender of the member's own pension under regulation 36) payable or prospectively payable to that surviving spouse or eligible child shall not exceed -
(9) If pensions are payable to more than one of the member's surviving spouse and eligible children, the aggregate of all such pensions shall not exceed -
5.
- (1) Subject to sub-paragraph (3), the aggregate benefit payable by way of a retirement grant for a Class B member on retirement at or before his normal retirement date must not exceed the lesser of -
(2) Subject to sub-paragraph (3), the aggregate benefit payable by way of a retirement grant on retirement at his normal retirement date for a Class C member must not exceed the lesser of -
Years of service to normal retirement date | 80ths of final remuneration |
1 to 8 | 3 for each year |
9 | 30 |
10 | 36 |
11 | 42 |
12 | 48 |
13 | 54 |
14 | 63 |
15 | 72 |
16 | 81 |
17 | 90 |
18 | 99 |
19 | 108; and |
(3) If it results in a higher sum than the maximum under sub-paragraph (1) or (2), the maximum aggregate retirement grant is three eightieths of the member's final remuneration multiplied by each year of service or 40 years if less.
(4) But for a retirement grant payable under regulation 29, the limit is the maximum retirement grant payable under sub-paragraph (1), (2) or (3) assuming he continued as an active member until his normal retirement date.
(5) The aggregate benefit payable to a Class C member by way of retirement grant before his normal retirement date is the greater of -
(6) The aggregate benefit payable to a Class B member or a Class C member by way of a retirement grant on retirement after his normal retirement date must not exceed the greatest of -
(7) A member's increased period of membership is the aggregate of -
but must not exceed 45 years.
(8) The benefits payable by way of a lump sum on the death of an active or deferred member must not exceed four times his final remuneration (disregarding the proviso in paragraph 1(9), paragraph 1(10) and paragraph 9(6)) less any lump sum death in service retained rights (other than a refund of the member's contributions and any interest on such contributions) or, if greater, £5,000.
6.
- (1) The years of service taken into account under paragraph 4(1) and (2), and the total membership taken into account under paragraphs 4(7)(a) and 5(7)(a) must not exceed 40 years.
(2) Without prejudice to Schedule 3, a credited period which is counted as a period of membership under regulation 125(1) does not count in calculating years of service for sub-paragraph (1) or paragraph 4 or 5.
7.
- (1) If adding the additional contributions payable by a Class B member or a Class C member under an agreement made by him before the commencement date (other than AVCs payable under Schedule C3 to the 2000 Regulations or any corresponding earlier provision) to those payable by him under regulations 11, 16 and 17 and any FSAVC scheme would cause the total of those contributions to exceed 15 per cent. of his remuneration, he may not pay that excess, but he may pay a lump sum representing it to the Scheme at a time permitted by the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990.
(2) That lump sum must be calculated in a way approved by the Government Actuary, who may issue guidance indicating how it is to be done.
whichever is the shorter.
(2) His potential period of membership is the period he would be entitled to count as a period of membership in relation to his local government employment, assuming -
(3) If -
the period of 40 years mentioned in sub-paragraph (1) must be reduced by the appropriate period.
(4) The appropriate period is such period as is certified by an actuary appointed by the Committee to be sufficient to secure -
will not exceed two-thirds of his final remuneration; and
(b) that his retirement grant or , in the case of a Class C member, the aggregate of the retirement grant attributable to his period of membership before his normal retirement date and any retained rights in lump sum form, will not exceed his final remuneration by more than 50 per cent.
(5) In this regulation -
(6) For the purposes of sub-paragraphs (4) and (5) -
9.
- (1) This paragraph applies to any member who is a controlling director, as defined in paragraph 5(5) of Schedule 23 to the Taxes Act.
(2) Regulation 23(1)(a) does not apply to a controlling director.
(3) For determining whether a controlling director who is a Class A member has retained rights, "approved scheme" includes -
so far as it provides benefits secured by contributions in respect of his service with his Scheme employer or an associated employer.
(4) An employer is associated with another if one is controlled by the other or both are controlled by a third party; and control must be construed in accordance with section 840 of the Taxes Act or, in the case of a close company (as defined in section 416 of that Act) in accordance with that section 416.
(5) Paragraph 1(3)(a) and 1(4) do not apply to controlling directors.
(6) Final remuneration shall be ascertained in accordance with paragraph 1(6)(b) and paragraph 1(6)(a) shall not apply.
2.
For the purposes of regulation 111(3) (persons on whom fees may be imposed) the persons are any person listed in sub-paragraphs (a) to (d) and (f) to (i) of paragraph 1 and any person or body appointed to act on behalf of any of those persons.
2.
- (1) Subject to the provisions of sub-paragraph (2) and paragraph 5, the term of office of a member of the Committee shall be four years from the date of his appointment.
(2) The Minister may extend the term of office of a member of the Committee by a maximum period of 18 months.
3.
The quorum of the Committee shall be six, or such other number as the Committee may, with the approval of the Department, determine.
4.
The Committee may act notwithstanding any vacancy in its number so long as the number of vacancies does not exceed the number of remaining members.
5.
A casual vacancy occurring in the membership of the Committee shall be filled by the Minister after consultation with the Committee and a person so appointed shall hold office for the residue of the term of the member in whose place he is so appointed.
6.
A member of the Committee may resign his membership by giving notice in writing, signed by him, to the Minister.
7.
Where any member of the Committee is absent from the meetings thereof for more than six months consecutively (except for a reason approved by the Minister) or becomes bankrupt or makes a composition with his creditors or is convicted of an indictable offence, the Committee shall forthwith by resolution declare the office to be vacant and shall notify that fact in such manner as it thinks fit, and thereupon the office shall become vacant.
8.
A member of the Committee on vacating his office at the expiration of the term thereof shall (subject to the foregoing provisions of this Schedule) be eligible for re-appointment.
9.
No defect in the appointment of any person acting as a member of the Committee shall vitiate any proceedings of the Committee in which he has taken part.
28.
A claim for an attendance allowance shall be submitted to the Committee within four months, or such longer period as the Committee may in exceptional circumstances allow, from the date of the approved duty in respect of which the allowance is claimed.
29.
In this Part -
(c) showing separately, in the case of investments in each category, investments in the United Kingdom and investments outside the United Kingdom, and in the case of investments mentioned in head (b)(vii) to (x) investments where the company operating the unit trust or managed funds is, and investments where it is not, a company registered in the United Kingdom.
(2) Where the assets include policies of insurance which are specifically allocated to the provision of benefits for, and which provide all the benefits payable under the Scheme to, particular members or other persons in respect of particular members or both, those policies must be included in the statement and there must be a note of the existence of such policies but that entry need not include their market value or an estimate.
(3) Where the assets -
a note that heads (a) and (b) of sub-paragraph (1) apply must be included in the statement, but that entry need not include the market value or an estimate of value of those assets.
32.
Quoted securities should be valued at mid-market value.
33.
Where any assets or liabilities are denominated in currencies other than sterling, a translation of those assets into sterling and an explanation of the basis on which they have been translated.
34.
Particulars of any investment (other than in United Kingdom Government securities) in which more than 5 per cent. of the total value of the net assets of the Scheme is invested, and if any such investment is a policy of insurance, a statement of its main characteristics.
35.
Particulars of any employer-related investments, within the meaning of Article 40 of the Pensions Order (restriction on employer-related investments) including those in excess of the restriction prescribed in regulations made under that Article.
36.
In respect of every amount shown in the accounts other than the amounts referred to in paragraph 37, a statement of the corresponding amount for the Scheme year previous to the one to which the accounts relate.
37.
The total amount of the purchases and the total amount of the sales of investments during the Scheme year to which the accounts relate.
38.
A statement whether the accounts have been prepared in accordance with the Statement of Recommended Practice, the guidelines "Financial Reports of Pension Schemes" published by the Pensions Research Accountants Group[95] or another organisation approved for this purpose by the Accounting Standards Board[96], current at the end of the Scheme year to which the accounts relate and, if not, an indication of where there are any material departures from those guidelines.
[2] S.R. & O (N.I.) 1973 No. 504 Article 7(1); S.I. 1976/424 (N.I. 6)back
[3] As extended by The Housing (Northern Ireland) Order 1981 (S.I. 1981/156), Part II, Article 5(3)back
[5] S.I. 1986/594 (N.I. 3) as amended by S.I. 1993/2810 (N.I. 12) and S.I. 1997/1772 (N.I. 15)back
[6] S.I. 1997/1772 (N.I. 15)back
[7] 1988 c. 1; section 605 was amended by section 105 of the Finance Act 1994 (c. 9). For the regulations, see S.I. 1995/3103back
[10] S.I. 1984/1821 (N.I. 11)back
[11] S.I. 1996/1919 (N.I. 16)back
[13] See section 590(3) (bb) of the Income and Corporation Taxes Act 1988 (1988 c. 1) inserted by paragraph 2(3) of Schedule 10 to the Finance Act 1999 (1999 c. 16).back
[14] See S.I. 2000/1085, 1093back
[17] S.I. 1975/1503 (N.I. 15) Article 23 was repealed by the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)back
[21] 1988 c. 1 section 599 was amended by the Finance Act 1989 (c. 26), Schedule 6, paragraphs 11 and 18back
[23] 1993 c. 49 Section 8C was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))back
[25] S.I. 1995/3213 (N.I. 22)back
[30] S.I. 1974/1267 (N.I. 2)back
[33] S.I. 1989/2405 (N.I. 19)back
[34] S.I. 1995/3208, amended by S.I. 1997/2928back
[35] OPAS Limited is a company limited by guarantee under the Companies Act 1985 (c. 6): registered number 2459671. The Occupational Pensions Advisory Service's address for correspondence is 11 Belgrave Road, London, SWIV 1RBback
[36] 1911 c. 28, 1920 c. 25, 1939 c. 121, 1989 c. 6back
[38] 1993 c. 49 Section 8c was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))back
[40] S.R. 1996 No. 493; the definition of "section 5(2B) rights" was substituted by S.R.1997 No. 160 Schedule 1, paragraph 5back
[42] S.I. 1974/1267 (N.I. 12)back
[43] S.I. 1972/1264 (N.I. 13) as amended by the Local Government (Postponement of Elections and Reorganisation) (Northern Ireland) Order 1972 (S.I. 1972/1998 (N.I. 21))back
[45] S.R. 2000 No. 145; amended by S.R. 2000 No. 335, regulation 11back
[46] Section 64A was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999back
[47] 1971 c. 35 (N.I.) sections 3, 8 and 15 are amended by Article 36 of the Welfare Reform and Pensions (Northern Ireland) Order 1999back
[48] 1988 c. 41 Section 599 was amended by the Finance Act 1989 (c. 26), Schedule 6, paragraphs 11 and 18back
[49] Part IVA of the Pension Schemes (Northern Ireland) Act 1993 was inserted by the Welfare Reform and Pensions (Northern Ireland) Order 1999, Article 34back
[56] S.R. & O. (N.I.) 1950 No. 103 (p. 423)back
[57] S.R. & O. (N.I.) 1962 No. 210back
[58] S.R. 1981 No. 96; amended by other instruments listed in Schedule 21 to the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547)back
[59] S.R. 1992 No. 547; amended by other instruments listed in Schedule M3 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177)back
[61] S.I. 1999/3147 (N.I. 11)back
[62] S.R. 2000 No. 177 as amended by S.R. 2001 No. 61, S.R. 2001 No. 63, S.R. 2001 No. 64 and S.R. 2002 No. 115back
[63] S.I. 1995/3213 (N.I. 22)back
[66] S.I. 1996/1141 (N.I. 6)back
[68] Section 5A was inserted by 1951 c. 9, section 2back
[71] 1965 c. 51; 1966 c. 6; 1967 c. 73; 1969 c. 4; 1969 c. 44; 1971 c. 50; 1972 c. 57; 1974 c. 14back
[75] S.I.1972/1073 (N.I. 10)back
[76] S.I. 1976/2147 (N.I. 28)back
[77] S.I 1996/1919 (N.I. 16); section 70C was inserted by the Employment Relations (Northern Ireland) Order 1999 (S.I. 1999 /2790 (N.I. 9) paragraph 3, Part III of Schedule 4back
[79] S.I. 1986/1032 (N.I. 6); Articles 4 and 4A were substituted for Article 4 by Article 62(1) of S.I. 1990/1504 (N.I. 10)back
[85] S.I. 1992/807 (N.I. 5)back
[87] 1988 c. 1; the provisions of Schedule 6 to the Finance Act 1989 (c. 26) which amend section 590(3) of the Taxes Act do not have effect as regards a person who became a member of the Scheme before 1st June 1989back
[90] S.R. 2000 No. 178 as amended by S.R. 2001 No. 61 and by S.R. 2001 No. 62back
[91] S.I. 1972/1265 (N.I. 14)back
[93] 1972 c.9 (N.I.) as amended by the Financial Provisions (Northern Ireland) Order 1978 (S.I. 1978/1041 (N.I. 11)) and S.R. 1999 No. 449back
[95] Copies may be purchased from Accountancy Books, P.O. Box 620, Central Milton Keynes MK9 25Xback
[96] See S.R. 1990 No. 338back