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The Guaranteed Minimum Pensions Increase Order (Northern Ireland) 2026

S.R. 2026/51 · Made 12 March 2026 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 6 April 2026.

Pensions

Made 12th March 2026

Coming into operation 6th April 2026

This Order is made in exercise of the powers conferred by section 105(1) and 177(2), (3) and (4) of the Pension Schemes (Northern Ireland) Act 1993f1 and now vested in the Department for Communitiesf2.

The Secretary of State for Work and Pensions has made an Orderf3 under section 109(4) of the Pension Schemes Act 1993f4.

Accordingly, the Department for Communities makes the following Order.

Annotations to the whole text

Footnotes

f1

1993 c. 49; section 105(1) was amended by Article 55 of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) and paragraph 22 of Schedule 1 to S.R. 2005 No. 433

f2

See Article 8(b) of S.R. 1999 No. 481 and section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.))

f3

S.I. 2026/133

f4

1993 c. 48

Contents

  1. 1Citation, commencement and interpretation
  2. 2Increase of guaranteed minimum pensions
  3. Signature
  4. Explanatory note

1Citation, commencement and interpretationI1

(1)

This Order may be cited as the Guaranteed Minimum Pensions Increase Order (Northern Ireland) 2026 and shall come into operation on 6th April 2026.

(2)

In this Order “relevant period” has the same meaning as in section 109(3A)f1 of the Pension Schemes Act 1993.

(3)

The Interpretation Act (Northern Ireland) 1954f2 shall apply to this Order as it applies to an Act of the Assembly.

2Increase of guaranteed minimum pensionsI1

For the purposes of section 105(1) of the Pension Schemes (Northern Ireland) Act 1993, the percentage by which there is to be an increase of the rate of that part of guaranteed minimum pensions which is attributable to earnings factors for the tax years in the relevant period is 3 per cent.

Signature

Sealed with the Official Seal of the Department for Communities on 12th March 2026

(L.S.)

David Tarr

A senior officer of the Department for Communities

Explanatory note

(This note is not part of the Order)

This Order, which corresponds to an Order (S.I. 2026/133) made by the Secretary of State for Work and Pensions under section 109(4) of the Pension Schemes Act 1993, specifies 3 per cent as the percentage by which that part of guaranteed minimum pensions attributable to earnings factors for the tax years 1988-1989 to 1996-1997, and payable by contracted-out, defined benefit occupational pension schemes, is to be increased.