# Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007 S.R. 2007/152 · made 9 March 2007 · revised to 1 April 2009 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”). Made under: Superannuation (Northern Ireland) Order 1972 (Article 9, Article 14, Schedule 3) PDFs: Printed copy https://openlegislation.uk/local-government-pension-scheme-amendment-regulations-northern-ireland-2007/pdf/nisr_20070152_en.pdf ## Introductory text 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 1972 and now vested in it. 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: ## Part 1: GENERAL ## 1 Citation, commencement, interpretation and retrospection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Amendment of the principal Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 2: THE TAX REGIME ## 3 Requirements for admission agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Further restrictions on eligibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Periods of membership: “total membership” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 High earners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Members’ contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Employer’s discretion to reduce member’s contribution rate (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. ## 9 Inland revenue limits on contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Limit on total amount of benefits and deduction of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Calculations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Final pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Revenue restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Retirement after normal retirement date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Re-employed and rejoining deferred members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Surrenders of pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Requirements as to time of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Guaranteed minimum pensions etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Surviving spouse’s or civil partner’s long-term pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Reduction of some surviving spouses’ pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Meaning of “eligible child” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Children’s long-term pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Commutation: small pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Commutation: exceptional ill-health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Scope of Part III: limits on benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Power of employing authority to increase total membership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Effect of increases under this Chapter for older members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Payments to increase total membership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Effect of increases under this Chapter for older members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Election for pension in lieu of retirement grant (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. ## 31 Election for lump sum in lieu of pension (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. ## 32 Retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Elections as to use of accumulated value of AVCs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Application and investment of SCAVCs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Accounts and audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Employer’s further payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Over-provision: calculation and return of surplus AVC and SCAVC funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Rights to return of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 Commencement of pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Treatment of other benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Decisions as to status of employees and decisions as to benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Statements of policy concerning exercise of discretionary functions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 Commutation: small pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 44 Commutation: serious ill-health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Matters to be included in an admission agreement in certain cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Excluded membership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 Revenue restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 3: THE 85 YEAR RULE ## 49 Normal retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 Other early leavers: deferred retirement benefits and elections for early payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 Re-employed and rejoining deferred members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 Payments to increase total membership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 Commencement of pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 54 Right to count a credited period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55 Credited periods for transferring members with mis-sold pension rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 Rights as to service not matched by credited period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 4: TRANSITIONAL PROVISIONS ## 58 Transitional provisions and savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 Right to opt out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 5: GOVERNANCE AND COMMUNICATION POLICY STATEMENTS ## 60 Governance policy statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Communication policy statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 6: MINOR TECHNICAL AMENDMENTS ## 62 Further restrictions on eligibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 First instance decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 64 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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 ## Schedule: Transitional Provisions and Savings ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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. --- Source: https://www.legislation.gov.uk/nisr/2007/152 (the official version) Page: https://openlegislation.uk/local-government-pension-scheme-amendment-regulations-northern-ireland-2007 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.