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The Local Government Pension Scheme Regulations (Northern Ireland) 2014

S.R. 2014/188 · Made 27 June 2014 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 31 August 2024.

Local Government

Made 27th June 2014

Coming into operation 1st April 2015

The Department of the Environment makes these Regulations in exercise of the powers conferred by Article 9 of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972 M1, and now vested in it M2.

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

Marginal citations

M1

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).

M2

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

Contents

  1. Part 1: MEMBERSHIP, CONTRIBUTIONS AND BENEFITS
  2. Chapter: PRELIMINARY PROVISIONS
  3. 1Citation and commencement
  4. 2Introduction and interpretation
  5. Chapter: MEMBERSHIP
  6. 3Active membership
  7. 4Eligibility of councillors
  8. 5Employees of admission bodies
  9. 6Restriction on eligibility for active membership
  10. 7Ending active membership
  11. 8Deferred members
  12. 9Pensioner members
  13. 10Pension credit members and survivor members
  14. 10ASeparate employments, etc.
  15. Chapter: CONTRIBUTIONS
  16. 11Contributions
  17. 12Temporary reduction in contributions
  18. 13Contributions during absence from work
  19. 14Contributions during child-related leave
  20. 15Contributions during reserve forces service leave
  21. 16Contributions during absence for illness or injury
  22. 16AContributions during absences with permission
  23. 17Employing authority contributions during absences
  24. 18Additional pension contributions
  25. 19Additional voluntary contributions
  26. 20Rights to return of contributions
  27. 21Exclusion of rights to return of contributions
  28. 22Meaning of “pensionable pay”
  29. 23Assumed pensionable pay
  30. Chapter: PENSION ACCOUNTS
  31. 24Pension accounts
  32. 25Active member's pension accounts
  33. 26Deferred member's pension account and deferred refund account
  34. 27Retirement pension accounts: active members
  35. 28Retirement pension accounts: deferred members and pension credit members
  36. 29Flexible retirement pension accounts
  37. 30Pension credit accounts
  38. Chapter: BENEFITS
  39. 31Retirement benefits
  40. 32Award of additional pension
  41. 33Commencement of pensions
  42. 34Election for lump sum instead of pension
  43. 35Commutation and small pensions
  44. Chapter: ILL-HEALTH RETIREMENT
  45. 36Early payment of retirement pension on ill-health grounds: active members
  46. 37Early payment of retirement pension on ill-health grounds: deferred members
  47. 38Role of the IRMP
  48. 39Calculation of ill-health pension amounts
  49. Chapter: SURVIVOR BENEFITS
  50. Survivor benefits: active members
  51. 40Death grants: active members
  52. 41Survivor benefits: partners of active members
  53. 42Meaning of “nominated co-habiting partner” Repealed
  54. 43Survivor benefits: children of active members
  55. 44Survivor benefits: children of active member where pension is payable to partner of an active member
  56. 45Survivor benefits: children of active member where no pension is payable to partner of active member
  57. Survivor benefits: deferred members
  58. 46Death grants: deferred members and pension credit members
  59. 47Survivor benefits: partners of deferred members
  60. 48Survivor benefits: children of deferred members
  61. 49Survivor benefits: children of deferred member where pension is payable to partner of deferred member
  62. 50Survivor benefits: children of deferred member where no pension is payable to partner of deferred member
  63. Survivor benefits: pensioner members
  64. 51Death grants: pensioner members
  65. 52Survivor benefits: partners of pensioner members
  66. 53Survivor benefits: children of pensioner members
  67. 54Survivor benefits: children of pensioner member where pension is payable to partner of pensioner member
  68. 55Survivor benefits: children of pensioner member where no pension is payable to partner of pensioner member
  69. Chapter: ADJUSTMENTS OF BENEFITS
  70. 56No double entitlement
  71. 57Limit on total amount of benefits payable
  72. 58Guaranteed minimum pensions
  73. 59Pension debits
  74. Part 2: ADMINISTRATION
  75. Chapter: MANAGEMENT, FUNDS AND ACCOUNTS AND AUDIT
  76. 60Scheme administration and management
  77. 61The fund and the admission agreement fund
  78. 62Governance policy statement
  79. 63Accounts and audit
  80. Chapter: STRATEGIES, STATEMENTS AND REPORTS
  81. 64Funding strategy statement
  82. 65Pension administration strategy
  83. 66Statements of policy about exercise of discretionary functions
  84. 67Statements of policy concerning communications with members and employing authorities
  85. Chapter: ACTUARIAL VALUATIONS
  86. 68Actuarial valuations and certificates
  87. 69Scheme costs
  88. 70Special circumstances where revised actuarial valuations and certificates shall be obtained
  89. 71Apportionment of liabilities
  90. 72Supply of copies of valuations, certificates, etc.
  91. Chapter: PAYMENTS
  92. 73Contributing body's contributions
  93. 74Employing authority's further payments
  94. 75Payment by employing authorities to the Committee
  95. 76Additional costs arising from employing authority's level of performance
  96. 77Interest on late payments
  97. 78Contributions Equivalent Premium
  98. Chapter: DECISIONS
  99. 79First instance decisions
  100. 80First instance decisions - general
  101. 81First instance determinations: ill-health
  102. 82Notification of first instance decisions
  103. 83Appointment of persons to resolve disputes
  104. 84Right to apply for an appointed person to review a decision
  105. 85Notice of decisions by the appointed person under regulation 84
  106. 86Reference of disagreement to the Committee
  107. 87Notice of decisions by the Committee under regulation 86
  108. 88Rights of representation
  109. 89Referral of decisions under regulation 80(1) to the county court
  110. 90Exchange of information
  111. 91Interest on late payment of certain benefits
  112. 92Payments due in respect of deceased persons
  113. 93Payments for persons incapable of managing their affairs
  114. 94Non-assignability
  115. 95Deduction and recovery of member's contributions
  116. 96Annual allowance charge
  117. 97Tax
  118. 98Pension increases
  119. 99Annual benefit statements
  120. 100Pension savings statements
  121. 101Information to be supplied by employees
  122. Chapter: FORFEITURE
  123. 102Forfeiture of pension rights after conviction for employment-related offences
  124. 103Interim payments directions
  125. 104Recovery or retention where former member has misconduct obligation
  126. 105Adjustment of accounts following forfeiture, etc.
  127. 106Protection of guaranteed minimum pension rights
  128. 107Revaluation of guaranteed minimum
  129. Chapter: TRANSFERS
  130. 108Rights to payment out of pension fund
  131. 109Contracting-out requirements affecting transfers out
  132. 110Bulk transfer (transfers of undertakings, etc.)
  133. 111Calculation of amount of transfer value payment
  134. 112Inward transfers of pension rights
  135. 113Effect of acceptance of transfer value payment
  136. 114EU scheme transfers
  137. Part 3: Governance
  138. 115Pension board
  139. 116Establishment of the Pension Board
  140. 117The board: appointments
  141. 118The board: conflict of interest
  142. 119Advisory board: establishment
  143. 120Advisory board: membership
  144. 121Advisory board: conflict of interest
  145. 122Advisory board: administration
  146. 123Scheme actuary
  147. 124Employer cost cap
  148. Signature
  149. Schedule 1: INTERPRETATION
  150. Paragraph
  151. Schedule 2: ADMISSION AGREEMENTS WITH ADMISSION BODIES
  152. Part 1: Admission Bodies
  153. 1Paragraph 1
  154. 2Paragraph 2
  155. 3Paragraph 3
  156. 4Paragraph 4
  157. 5Paragraph 5
  158. 6Paragraph 6
  159. 7Paragraph 7
  160. 8Paragraph 8
  161. 9Paragraph 9
  162. Part 2: Admission Agreements
  163. 1Paragraph 1
  164. 2Paragraph 2
  165. 3Paragraph 3
  166. 4Paragraph 4
  167. 5Paragraph 5
  168. 6Paragraph 6
  169. 7Paragraph 7
  170. 8Paragraph 8
  171. 9Paragraph 9
  172. 10Paragraph 10
  173. 11Paragraph 11
  174. 12Paragraph 12
  175. 13Paragraph 13
  176. 14Paragraph 14
  177. 15Paragraph 15
  178. 16Paragraph 16
  179. Schedule 3: THE COMMITTEE: PRELIMINARY PROVISIONS
  180. Part 1: Constitution of the Committee
  181. 1Paragraph 1
  182. 2Paragraph 2
  183. 3Paragraph 3
  184. 4Paragraph 4
  185. 5Paragraph 5
  186. 6Paragraph 6
  187. 7Paragraph 7
  188. 8Paragraph 8
  189. 9Paragraph 9
  190. Part 2: Powers of the Committee
  191. 1Paragraph 1
  192. 2Paragraph 2
  193. 3Paragraph 3
  194. 4Paragraph 4
  195. 5Paragraph 5
  196. 6Paragraph 6
  197. 7Paragraph 7
  198. 8Paragraph 8
  199. 9Paragraph 9
  200. 10Paragraph 10
  201. 11Paragraph 11
  202. 12Paragraph 12
  203. 13Paragraph 13
  204. 14Paragraph 14
  205. Part 3: Expense and Allowances Payable by the Committee
  206. 1Paragraph 1
  207. 2Paragraph 2
  208. 3Paragraph 3
  209. 4Paragraph 4
  210. 5Paragraph 5
  211. Schedule 4: COUNCILLOR MEMBERS
  212. Part 1: Contributions
  213. 1Paragraph 1
  214. 2Paragraph 2
  215. 3Paragraph 3
  216. 4Paragraph 4
  217. 5Paragraph 5
  218. Part 2: Pension Accounts
  219. 1Paragraph 1
  220. 2Paragraph 2
  221. Part 3: Benefits
  222. 1Paragraph 1
  223. 2Paragraph 2
  224. Part 4: Ill-health Retirement
  225. 1Paragraph 1
  226. 2Paragraph 2
  227. 3Paragraph 3
  228. 4Paragraph 4
  229. Part 5: Survivor Benefits
  230. 1Paragraph 1
  231. Part 6: Transfers
  232. 1Paragraph 1
  233. Explanatory note