OpenLegislation

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007

S.R. 2007/152 · Made 9 March 2007 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2009.

local government

Made 9th March 2007

Coming into operation in accordance with regulation 1

The Department of the Environment, in exercise of the powers conferred by Articles 9 and 14 of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972f1 and now vested in itf2.

In accordance with Article 9 of that Order the Department has consulted with the Northern Ireland Local Government Association, the Northern Ireland Local Government Officers’ Superannuation Committee and such representatives of other persons likely to be affected by the Regulations as appeared to it to be appropriate:

Annotations to the whole text

Footnotes

f1

S.I. 1972/1073 (N.I. 10); Art. 9 was amended by Art. 34 S.I. 2005/1968 (N.I. 18); Art. 14 was amended by Art. 12 S.I. 1990/1509 (N.I. 13).

f2

S.R. & O (N.I.) 1973 No. 504 Article 7 (1); S.I. 1976/424 (N.I. 6).

Contents

  1. Part 1: GENERAL Repealed
  2. 1Citation, commencement, interpretation and retrospection Repealed
  3. 2Amendment of the principal Regulations Repealed
  4. Part 2: THE TAX REGIME
  5. 3Requirements for admission agreements Repealed
  6. 4Further restrictions on eligibility Repealed
  7. 5Periods of membership: “total membership” Repealed
  8. 6High earners Repealed
  9. 7Members’ contributions Repealed
  10. 8Employer’s discretion to reduce member’s contribution rate
  11. 9Inland revenue limits on contributions Repealed
  12. 10Limit on total amount of benefits and deduction of tax Repealed
  13. 11Calculations Repealed
  14. 12Final pay Repealed
  15. 13Revenue restrictions Repealed
  16. 14Retirement after normal retirement date Repealed
  17. 15Re-employed and rejoining deferred members Repealed
  18. 16Surrenders of pensions Repealed
  19. 17Requirements as to time of payment Repealed
  20. 18Guaranteed minimum pensions etc. Repealed
  21. 19Surviving spouse’s or civil partner’s long-term pension Repealed
  22. 20Reduction of some surviving spouses’ pensions Repealed
  23. 21Meaning of “eligible child” Repealed
  24. 22Children’s long-term pensions Repealed
  25. 23Commutation: small pensions Repealed
  26. 24Commutation: exceptional ill-health Repealed
  27. 25Scope of Part III: limits on benefits Repealed
  28. 26Power of employing authority to increase total membership Repealed
  29. 27Effect of increases under this Chapter for older members Repealed
  30. 28Payments to increase total membership Repealed
  31. 29Effect of increases under this Chapter for older members Repealed
  32. 30Election for pension in lieu of retirement grant
  33. 31Election for lump sum in lieu of pension
  34. 32Retirement benefits Repealed
  35. 33Elections as to use of accumulated value of AVCs Repealed
  36. 34Application and investment of SCAVCs Repealed
  37. 35Accounts and audit Repealed
  38. 36Employer’s further payments Repealed
  39. 37Over-provision: calculation and return of surplus AVC and SCAVC funds Repealed
  40. 38Rights to return of contributions Repealed
  41. 39Commencement of pensions Repealed
  42. 40Treatment of other benefits Repealed
  43. 41Decisions as to status of employees and decisions as to benefits Repealed
  44. 42Statements of policy concerning exercise of discretionary functions Repealed
  45. 43Commutation: small pensions Repealed
  46. 44Commutation: serious ill-health Repealed
  47. 45Interpretation Repealed
  48. 46Matters to be included in an admission agreement in certain cases Repealed
  49. 47Excluded membership Repealed
  50. 48Revenue restrictions Repealed
  51. Part 3: THE 85 YEAR RULE Repealed
  52. 49Normal retirement Repealed
  53. 50Other early leavers: deferred retirement benefits and elections for early payment Repealed
  54. 51Re-employed and rejoining deferred members Repealed
  55. 52Payments to increase total membership Repealed
  56. 53Commencement of pensions Repealed
  57. 54Right to count a credited period Repealed
  58. 55Credited periods for transferring members with mis-sold pension rights Repealed
  59. 56Rights as to service not matched by credited period Repealed
  60. 57Interpretation Repealed
  61. Part 4: TRANSITIONAL PROVISIONS Repealed
  62. 58Transitional provisions and savings Repealed
  63. 59Right to opt out Repealed
  64. Part 5: GOVERNANCE AND COMMUNICATION POLICY STATEMENTS Repealed
  65. 60Governance policy statement Repealed
  66. 61Communication policy statements Repealed
  67. Part 6: MINOR TECHNICAL AMENDMENTS Repealed
  68. 62Further restrictions on eligibility Repealed
  69. 63First instance decisions Repealed
  70. 64Interpretation Repealed
  71. Signature
  72. Schedule: Transitional Provisions and Savings Repealed
  73. 1Paragraph 1 Repealed
  74. 2Paragraph 2 Repealed
  75. 3Paragraph 3 Repealed
  76. 4Paragraph 4 Repealed
  77. 5Paragraph 5 Repealed
  78. 6Paragraph 6 Repealed
  79. Explanatory note

1Citation, commencement, interpretation and retrospectionF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2Amendment of the principal RegulationsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3Requirements for admission agreementsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4Further restrictions on eligibilityF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5Periods of membership: “total membership”F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6High earnersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7Members’ contributionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8Employer’s discretion to reduce member’s contribution rateI1

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Where, before its deletion by paragraph (1), a member’s liability to make contributions to the Scheme has been reduced or, as the case may be, extinguished in accordance with regulation 14, his employing authority may recover any such contributions as would otherwise have been made.

9Inland revenue limits on contributionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10Limit on total amount of benefits and deduction of taxF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11CalculationsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12Final payF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13Revenue restrictionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14Retirement after normal retirement dateF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15Re-employed and rejoining deferred membersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16Surrenders of pensionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17Requirements as to time of paymentF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18Guaranteed minimum pensions etc.F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19Surviving spouse’s or civil partner’s long-term pensionF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20Reduction of some surviving spouses’ pensionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21Meaning of “eligible child”F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22Children’s long-term pensionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23Commutation: small pensionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24Commutation: exceptional ill-healthF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25Scope of Part III: limits on benefitsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26Power of employing authority to increase total membershipF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27Effect of increases under this Chapter for older membersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28Payments to increase total membershipF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29Effect of increases under this Chapter for older membersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30Election for pension in lieu of retirement grantI1

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations, he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for the whole or part of the retirement grant or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health retirement grant to be used instead by the Scheme to provide pension for him.

31Election for lump sum in lieu of pensionI1

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations, he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for part of the pension or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health pension to be used instead by the Scheme to provide a lump sum for him.

32Retirement benefitsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33Elections as to use of accumulated value of AVCsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34Application and investment of SCAVCsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35Accounts and auditF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36Employer’s further paymentsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37Over-provision: calculation and return of surplus AVC and SCAVC fundsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38Rights to return of contributionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39Commencement of pensionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40Treatment of other benefitsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41Decisions as to status of employees and decisions as to benefitsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42Statements of policy concerning exercise of discretionary functionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43Commutation: small pensionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

44Commutation: serious ill-healthF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45InterpretationF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46Matters to be included in an admission agreement in certain casesF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

47Excluded membershipF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

48Revenue restrictionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

49Normal retirementF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

50Other early leavers: deferred retirement benefits and elections for early paymentF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

51Re-employed and rejoining deferred membersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

52Payments to increase total membershipF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

53Commencement of pensionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54Right to count a credited periodF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55Credited periods for transferring members with mis-sold pension rightsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

56Rights as to service not matched by credited periodF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57InterpretationF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58Transitional provisions and savingsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

59Right to opt outF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

60Governance policy statementF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61Communication policy statementsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62Further restrictions on eligibilityF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

63First instance decisionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64InterpretationF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

Sealed with the Official Seal of the Department of the Environment on 9th March 2007.

L.S.

J Ritchie

A senior officer of the Department of the Environment

1F1

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2F1

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3F1

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4F1

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5F1

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6F1

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Explanatory note

(This note is not part of the Regulations)

These Regulations make a number of amendments to the Local Government Pension Scheme (“the Scheme”) constituted by the Local Government Pension Scheme Regulations, as amended (“the principal Regulations”).

Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. These Regulations are retrospective, however, no one will be adversely affected by the retrospection.

Part 2 makes a number of amendments to the principal Regulations to address changes in the tax regime consequent on the Finance Act 2004.

Part 3 deals with what has become known as the “85 year rule”. This term refers to the current provisions of the Scheme, which allow members to retire and take their pension entitlements without actuarial reduction if the sum of their age and their length of service equals 85 years or more. Members over 60 can do so as of right; members over 50 but under 60 require their employer’s consent. Part 3 makes a number of technical amendments to the principal Regulations to remove the 85 year rule.

Part 4 and the Schedule make amendments in relation to transitional provisions and savings.

Part 5 inserts the following new provisions—

(a)

Regulation 73A requires the Northern Ireland Local Government Officers’ Superannuation Committee (“the Committee”) to prepare, maintain and publish a governance policy statement as to whether they delegate their function or part of their function in relation to maintaining the pension fund to a committee, sub-committee or an officer; and

(b)

Regulation 106B requires the Committee to prepare, maintain and publish a statement concerning their policy on communicating with members, members’ representatives, prospective members and employing authorities.

Part 6 makes the following minor technical amendments—

(a)

Regulation 5 of the principal Regulations is amended to update references made by the Fire and Rescue Services (NI) Order 2006; and

(b)

Regulation 98 of the principal Regulations is amended to update the definition of “qualified in occupational health medicine” to reflect changes to European legislation.