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Local Government Pension Scheme Regulations (Northern Ireland) 2002

S.R. 2002/352 · Made 19 November 2002 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 18 November 2019.

LOCAL GOVERNMENT

Made 19th November 2002

Coming into operation 1st February 2003

The Department of the Environment, in exercise of the powers conferred by Article 9 of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972f1 and now vested in itf2 and of every other power enabling it in that behalf, and after consultation 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, hereby makes the following Regulations: –

Annotations to the whole text

Footnotes

f1

S.I. 1972/1073 (N.I. 10)

f2

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

Contents

  1. Part I: PRELIMINARY PROVISIONS
  2. 1Citation and commencement
  3. 2Interpretation
  4. Part II: PRIMARY PROVISIONS
  5. Chapter I: MEMBERSHIP
  6. Eligibility for active membership
  7. 3General eligibility for membership: employees of Scheme employers etc.
  8. 4Employees of non-Scheme employers: community admission bodies
  9. 4AEmployees of non-Scheme employers: transferee admission bodies
  10. 4BRequirements for admission agreements
  11. 5Further restrictions on eligibility
  12. Joining and leaving the Scheme
  13. 6Joining the Scheme
  14. 7Leaving the Scheme
  15. Chapter II: COUNTING MEMBERSHIP FOR THE SCHEME
  16. 8Periods of membership: “total membership”
  17. 9Excluded membership
  18. 10Length of period of membership: calculation of benefit
  19. 10AHigh earners
  20. Chapter III: CONTRIBUTIONS
  21. 11Members' contributions
  22. 12Meaning of “pay”
  23. 13Members with lower rate rights
  24. 14Employer’s discretion to reduce member’s contribution rate Repealed
  25. 15Inland Revenue limits on contributions Repealed
  26. 16Obligatory contributions during absences
  27. 17Optional contributions during absences
  28. Chapter IV: BENEFITS
  29. Preliminary
  30. 18General qualification for benefits
  31. 18ALimit on total amount of benefits
  32. 18BDeduction of tax
  33. 19Calculations
  34. 20Pension debit member
  35. 21Replacement of rights
  36. 22Final pay
  37. 23Other final pay periods
  38. 24Permanent reductions in pay: certificates of protection of pension benefits
  39. 25Revenue restrictions Repealed
  40. Retirement benefits
  41. 26Normal retirement
  42. 27Retirement after the normal retirement date
  43. 28Redundancy etc.
  44. 29Ill-health
  45. 30Amounts of ill-health pension and grant
  46. 31Re-employed pensioners
  47. 32Further provisions about elections under regulation 31 Repealed
  48. 33Other early leavers: deferred retirement benefits and elections for early payment
  49. 34Re-employed and rejoining deferred members
  50. 35Concurrent employments
  51. 36Surrenders of pension Repealed
  52. 37No double entitlement
  53. 38Requirements as to time of payment
  54. 39Guaranteed minimum pensions etc.
  55. 40Revaluation of guaranteed minimum
  56. Death grants
  57. 41Death grants
  58. Surviving spouses' or civil partner’s pensions
  59. 42Surviving spouse’s or civil partner’s short term pension
  60. 43Surviving spouse’s or civil partner’s long-term pension
  61. 44Reduction of some surviving spouses' pensions
  62. 44ACalculation of pension for surviving civil partner
  63. 45Surviving spouse’s or civil partner’s guaranteed minimum pension
  64. Children’s pensions
  65. 46Meaning of “eligible child”
  66. 47Children’s short-term pensions
  67. 48Children’s long-term pensions
  68. 49Discretions as to payment of children’s pensions
  69. 50Dependants of re-employed pensioners Repealed
  70. Commutation
  71. 51Commutation: small pensions
  72. 52Commutation: exceptional ill-health
  73. Part III: OPTIONAL ADDITIONAL BENEFITS
  74. Chapter I: PRELIMINARY
  75. 53Scope of Part III: limits on benefits
  76. Chapter II: INCREASE OF MEMBERSHIP BY EMPLOYING AUTHORITY
  77. 54Power of employing authority to increase total membership ...
  78. 55Power of employing authority to increase total membership of new members Repealed
  79. 56Effect of increases under this Chapter for older members Repealed
  80. Chapter III: MEMBERS' OPTIONS TO INCREASE PENSIONS
  81. Purchase of added years
  82. 57Payments to increase total membership
  83. 58Part-time employees
  84. 59Effect of increases under this Chapter for older members Repealed
  85. Conversion between lump sums and pensions
  86. 60Election for pension in lieu of retirement grant Repealed
  87. 61Election for lump sum in lieu of pension Repealed
  88. Chapter IV: ADDITIONAL VOLUNTARY CONTRIBUTIONS
  89. Members only AVC schemes
  90. 62Elections to pay AVCs
  91. 63Payment of AVCs
  92. 64Functions of employing authorities
  93. 65Death benefits
  94. 66Retirement benefits
  95. 67Changes of employment in which membership is continued
  96. 68Elections as to use of accumulated value of AVCs
  97. Shared cost schemes (SCAVCs)
  98. 69Establishment of shared cost AVC schemes (SCAVCs)
  99. 70Applications to pay SCAVCs
  100. 71Functions of employing authority
  101. 72Application and investment of SCAVCs
  102. 73Changes of employment in which membership is continued
  103. 74Termination
  104. Part IV: ADMINISTRATION
  105. Chapter I: PENSION FUND AND EMPLOYERS' PAYMENTS
  106. Pension fund
  107. 75The fund
  108. 75AGovernance policy statement
  109. 76Accounts and audit
  110. 76AFunding strategy statement
  111. 77Actuarial valuations and certificates
  112. 78Special circumstances where revised actuarial valuations and certificates must be obtained
  113. 78AApportionment of liabilities
  114. Employers' liability to make payments
  115. 79Contributing body’s contributions
  116. 80Employer’s further payments
  117. 81Payments by employing authorities to the Committee
  118. Interest
  119. 82Interest
  120. Constitution and powers of the Committee
  121. 83Administration and management
  122. Chapter II: MEMBERS' CONTRIBUTIONS
  123. 84Discontinuance of additional contributions
  124. 85Separate treatment of AVCs and SCAVCs from other contributions
  125. 86Over-provision: calculation and return of surplus AVC and SCAVC funds Repealed
  126. 87Cost of calculations for transfer of AVCs or SCAVCs into the Scheme where no transfer is requested
  127. 88Rights to return of contributions
  128. 89Exclusion of rights to return of contributions
  129. 90Deduction and recovery of member’s contributions
  130. Chapter III: PAYMENT OF BENEFITS ETC.
  131. 91Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993
  132. 92Pension increases under the Pensions (Increase) Acts
  133. 93Contributions equivalent premiums
  134. 94Commencement of pensions
  135. 95Interest on late payment of certain benefits
  136. 96Payments due in respect of deceased persons
  137. 97Non-assignability
  138. 97ATreatment of other benefits
  139. Chapter IV: DETERMINATIONS, INFORMATION AND RECORDS
  140. Initial determinations of questions
  141. 98First instance decisions
  142. 99Decisions as to status of employees and decisions as to benefits
  143. 100Notification of decisions
  144. Resolution of disputes
  145. 101Appointment of persons to resolve disputes
  146. 102Right to apply for an appointed person to review a decision
  147. 103Notice of decisions by the appointed person under regulation 102
  148. 104Reference of disagreement to the Committee
  149. 105Notice of decisions by the Committee under regulation 104
  150. 106Rights of representation
  151. 107Referral of decisions under regulation 99(1) to the county court
  152. Information and records
  153. 108Statements of policy concerning exercise of discretionary functions
  154. 108AAnnual benefit statements
  155. 108BCommunication policy statements
  156. 109Information to be supplied by employees
  157. 110Exchange of information by authorities
  158. 111Provision of information, charging and prescribed persons
  159. Chapter V: SPECIAL ADJUSTMENTS
  160. Abatement during new employment
  161. 112Statements of policy concerning abatement of retirement pensions in new employment
  162. 113Application of abatement policy in individual cases
  163. Misconduct
  164. 114Forfeiture of pension rights after conviction of employment-related offences
  165. 115Interim payments directions
  166. 116Recovery or retention where former member has misconduct obligation
  167. 117Protection of GMP rights
  168. 118Transfer of sums from the fund to compensate for former member’s misconduct
  169. Chapter VI: TRANSFERS
  170. Transfers out
  171. 119Application of Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993
  172. 120Rights to payment out of the fund
  173. 121Contracting-out requirements affecting transfers out
  174. Bulk transfer arrangements
  175. 122Bulk transfers (transfers of undertakings) etc.
  176. 123Calculation of amount of transfer payment under regulation 122
  177. Transfers in
  178. 124Inward transfers of pension rights
  179. 125Right to count credited period
  180. 126Credited periods for transferring members with mis-sold pension rights
  181. 127Rights as to service not matched by credited period
  182. Community scheme transferees
  183. 128Community scheme transferees
  184. Part V: SPECIAL CASES
  185. Chapter 1: ELIGIBILITY
  186. 129Separate employments etc.
  187. Chapter II: CONVERSION OF DISCRETIONARY PAYMENTS REGULATIONS PERIODS INTO MEMBERSHIP
  188. 130Conversion of periods credited under Discretionary Payments Regulations etc. into membership
  189. Chapter III: RIGHTS UNDER ARTICLE 14 OF THE SUPERANNUATION (NORTHERN IRELAND) ORDER 1972
  190. 131Rights under Article 14 of the Superannuation (Northern Ireland) Order 1972
  191. Part VI: PENSION SHARING
  192. Chapter I: SHARING OF RIGHTS UNDER THE SCHEME
  193. 132Interpretation
  194. 133Discharge of liability for pension credit rights
  195. 134Aggregation
  196. 135Death of person entitled to a pension credit before discharge
  197. 136Safeguarded rights
  198. 137Valuation date
  199. Chapter II: PENSION CREDIT MEMBERS AND PENSION CREDIT
  200. 138Application of the Regulations to pension credit members
  201. 139Calculation
  202. 140Payment of benefits
  203. 141Death grants
  204. 142Commutation: small pensions
  205. 143Commutation: serious ill-health
  206. Chapter III: TRANSFERS
  207. 144Transfers out
  208. 145Transfers in
  209. Signature
  210. Schedule 1INTERPRETATION
  211. Schedule 2: MATTERS TO BE INCLUDED IN AN ADMISSION AGREEMENT IN CERTAIN CASES
  212. 1Paragraph 1
  213. 2Paragraph 2
  214. 3Paragraph 3
  215. 4Paragraph 4 Repealed
  216. 5Paragraph 5
  217. 6Paragraph 6
  218. 7Paragraph 7
  219. 8Paragraph 8
  220. 9Paragraph 9
  221. 10Paragraph 10
  222. 11Paragraph 11
  223. 12Paragraph 12
  224. Schedule 3EXCLUDED MEMBERSHIP
  225. Schedule 4: REVENUE RESTRICTIONS Repealed
  226. Chapter: Preliminary Repealed
  227. 1Paragraph 1 Repealed
  228. Chapter: Class A members Repealed
  229. 2Paragraph 2 Repealed
  230. Chapter: Class B members and Class C members Repealed
  231. 3Paragraph 3 Repealed
  232. 4Paragraph 4 Repealed
  233. 5Paragraph 5 Repealed
  234. 6Paragraph 6 Repealed
  235. 7Paragraph 7 Repealed
  236. Chapter: Maximum additions under regulation 57 Repealed
  237. 8Paragraph 8 Repealed
  238. Chapter: Controlling directors Repealed
  239. 9Paragraph 9 Repealed
  240. Chapter: Overriding provisions Repealed
  241. 10Paragraph 10 Repealed
  242. Schedule 5: MIS-SOLD PENSIONS
  243. 1Prescribed persons
  244. 2Paragraph 2
  245. Schedule 6: THE COMMITTEE
  246. Part I: CONSTITUTION OF THE COMMITTEE
  247. 1Paragraph 1
  248. 2Paragraph 2
  249. 3Paragraph 3
  250. 4Paragraph 4
  251. 5Paragraph 5
  252. 6Paragraph 6
  253. 7Paragraph 7
  254. 8Paragraph 8
  255. 9Paragraph 9
  256. Part II: POWERS OF THE COMMITTEE
  257. 10Paragraph 10
  258. 11Paragraph 11
  259. 12Paragraph 12
  260. 13Paragraph 13
  261. 14Paragraph 14
  262. 15Paragraph 15
  263. 16Paragraph 16
  264. 17Paragraph 17
  265. 18Paragraph 18
  266. 19Paragraph 19
  267. 20Paragraph 20
  268. 21Paragraph 21
  269. 22Paragraph 22
  270. 23Paragraph 23
  271. Part III: EXPENSES AND ALLOWANCES PAYABLE BY THE COMMITTEE
  272. 24Paragraph 24
  273. 25Paragraph 25
  274. 26Paragraph 26
  275. 27Paragraph 27 Repealed
  276. 28Paragraph 28
  277. 29Paragraph 29
  278. Part IV: CONTENTS OF FINANCIAL STATEMENTS AUDITED BY THE LOCAL GOVERNMENT AUDITOR Repealed
  279. 30Paragraph 30 Repealed
  280. 31Paragraph 31 Repealed
  281. 32Paragraph 32 Repealed
  282. 33Paragraph 33 Repealed
  283. 34Paragraph 34 Repealed
  284. 35Paragraph 35 Repealed
  285. 36Paragraph 36 Repealed
  286. 37Paragraph 37 Repealed
  287. 38Paragraph 38 Repealed
  288. Explanatory note