Explanatory note
(This note is not part of the Regulations)
These regulations make minor technical amendments to the following Regulations –
The Local Government Pension Scheme Regulations (Northern Ireland) 2014;
The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014;
The Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009; and
The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016.
Regulation 2 introduces amendments to The Local Government Pension Scheme Regulations (Northern Ireland) 2014.
Regulation 3 enables the Department to issue guidance to the administering authority on the administration and management of the Scheme.
Regulation 4 clarifies when contributions should be made during absences with permission (the 30 day rule).
Regulation 5 removes the 50% limit of pensionable pay limit on contributions to additional voluntary contributions and it also brings these regulations into line with section 206 of Finance Act 2004 in relation to defined benefit lump sum death grant by deleting “Where the member has attained the age of 75” from regulation 19(13) (additional voluntary contributions).
Regulation 6 amends regulation 20(5) (rights to return of contributions) to give the Committee the discretion to refund contributions outside of the five year limit.
Regulation 7 amends regulation 28 (retirement pension accounts: deferred members and pension credit members) to clarify the administrative arrangements required where a member ceased to be an active member, became a deferred member and a pensioner member all within the same Scheme year.
Regulation 10 amends regulation 70 (special circumstances where revised actuarial valuations and certificates shall be obtained) to give the Department the power, subject to such conditions as it considers appropriate, to approve the issue of an exit certificate by the Committee on an interim basis.
Regulation 11 amends regulations 85 and 87 to extend the period within which a decision must be issued from 2 months to 4 months.
Regulation 12 amends regulation 102(2) (forfeiture of pension rights after conviction for employment-related offences) to clarify the definition of a relevant offence. Where a member is convicted of a relevant offence, an employing authority may apply to a Minister of the Crown who may issue a forfeiture certificate.
Regulation 13 amends the definitions of “local government employment”, “public service pension scheme” and “survivor pension” in Schedule 1 (interpretation).
Regulation 14 makes a minor amendment to Part 1 (admission bodies) of Schedule 2 (admission agreements with admission bodies).
Regulation 15 substitutes paragraph 13 in Part 2 (powers of the Committee) of Schedule 3 (the committee: preliminary provisions) to remove the obsolete reference to Regional Health and Social Care Board.
Regulation 16 introduces amendments to the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014.
Regulation 17 amends regulation 16 (death grants) to remove the 2 year limit within which a death grant had to be paid in order to be considered an authorised payment where the member’s eligibility for a death grant accrued under the earlier schemes.
Regulation 18 amends regulation 17 (survivor benefits) to bring members’ eligibility to survivor pensions in to line with recent court judgments to ensure that all survivors’ pensions of post retirement marriages and civil partnerships are calculated on the same basis.
Regulation 19 clarifies the definition of “survivor pension” to ensure it includes any survivor pension payable under the former Regulations.
Regulation 20 clarifies the criteria for eligibility for the 85 year rule.
Regulation 21 introduces amendments to the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009.
Regulation 22 amends regulation 11 to clarify the calculation of fluctuating emoluments.
Regulation 24 revokes an earlier amendment.