{
  "url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-general-levy-amendment-regulations-northern-ireland-2021/schedule",
  "json_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-general-levy-amendment-regulations-northern-ireland-2021/schedule.json",
  "legislation": "nisr/2021/60",
  "legislation_title": "The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations (Northern Ireland) 2021",
  "legislation_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-general-levy-amendment-regulations-northern-ireland-2021",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "Schedule to be added to the Occupational and Personal Pension Schemes (General Levy) Regulations (Northern Ireland) 2005",
  "text": "“SCHEDULE\nAmount of the general levy\nRegulations 5 and 6\nPART 1\nOccupational pension schemes\n1. (1) In this Part—\n“defined benefits scheme”, “hybrid scheme” and “money purchase scheme” have the meanings given by section 78 of the Pensions (No. 2) Act (Northern Ireland) 2008”;\n“Master Trust scheme” has the meaning given by section 1 of the Pension Schemes Act 2017 or any corresponding Northern Ireland legislation.\n(2) Where an occupational pension scheme—\n(a) is both a Master Trust scheme and a money purchase scheme, or\n(b) is both a Master Trust scheme and a hybrid scheme,\nthe scheme shall be treated for the purposes of this Part as a Master Trust scheme.\n2. The following Table relates to defined benefits schemes and hybrid schemes for the financial year beginning with 1st April 2021.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£32\n12 to 99\n£3∙17 x M\nNot applicable\n100 to 999\n£2∙29 x M\n£310\n1,000 to 4,999\n£1∙78 x M\n£2,290\n5,000 to 9,999\n£1∙35 x M\n£8,900\n10,000 to 499,999\n£0∙95 x M\n£13,500\n500,000 or more\n£0∙72 x M\n£475,000\n3. The following Table relates to defined benefits schemes and hybrid schemes for the financial year beginning with 1st April 2022.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£54\n12 to 99\n£5∙33 x M\nNot applicable\n100 to 999\n£3∙85 x M\n£530\n1,000 to 4,999\n£3∙00 x M\n£3,850\n5,000 to 9,999\n£2∙28 x M\n£15,000\n10,000 to 499,999\n£1∙59 x M\n£22,800\n500,000 or more\n£1∙20 x M\n£795,000\n4. The following Table relates to defined benefits schemes and hybrid schemes for the financial year beginning with 1st April 2023.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£64\n12 to 99\n£6∙34 x M\nNot applicable\n100 to 999\n£4∙58 x M\n£630\n1,000 to 4,999\n£3∙56 x M\n£4,580\n5,000 to 9,999\n£2∙71 x M\n£17,800\n10,000 to 499,999\n£1∙89 x M\n£27,100\n500,000 or more\n£1∙43 x M\n£945,000\n5. The following Table relates to money purchase schemes for the financial year beginning with 1st April 2021.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£32\n12 to 99\n£3∙17 x M\nNot applicable\n100 to 999\n£2∙29 x M\n£310\n1,000 to 4,999\n£1∙78 x M\n£2,290\n5,000 to 9,999\n£1∙35 x M\n£8,900\n10,000 to 499,999\n£0∙95 x M\n£13,500\n500,000 or more\n£0∙72 x M\n£475,000\n6. The following Table relates to money purchase schemes for the financial year beginning with 1st April 2022.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£38\n12 to 99\n£3∙74 x M\nNot applicable\n100 to 999\n£2∙70 x M\n£370\n1,000 to 4,999\n£2∙11 x M\n£2,700\n5,000 to 9,999\n£1∙60 x M\n£10,550\n10,000 to 499,999\n£1∙12 x M\n£16,000\n500,000 or more\n£0∙85 x M\n£560,000\n7. The following Table relates to money purchase schemes for the financial year beginning with 1st April 2023.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£44\n12 to 99\n£4∙32 x M\nNot applicable\n100 to 999\n£3∙12 x M\n£430\n1,000 to 4,999\n£2∙43 x M\n£3,120\n5,000 to 9,999\n£1∙85 x M\n£12,150\n10,000 to 499,999\n£1∙29 x M\n£18,500\n500,000 or more\n£0∙98 x M\n£645,000\n8. The following Table relates to Master Trust schemes for the financial year beginning with 1st April 2021.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£31\n12 to 99\n£3∙02 x M\nNot applicable\n100 to 999\n£2∙18 x M\n£300\n1,000 to 4,999\n£1∙70 x M\n£2,180\n5,000 to 9,999\n£1∙29 x M\n£8,500\n10,000 to 499,999\n£0∙90 x M\n£12,900\n500,000 or more\n£0∙68 x M\n£450,000\n9. The following Table relates to Master Trust schemes for the financial year beginning with 1st April 2022.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£32\n12 to 99\n£3∙08 x M\nNot applicable\n100 to 999\n£2∙23 x M\n£300\n1,000 to 4,999\n£1∙73 x M\n£2,230\n5,000 to 9,999\n£1∙32 x M\n£8,650\n10,000 to 499,999\n£0∙92 x M\n£13,200\n500,000 or more\n£0∙70 x M\n£460,000\n10. The following Table relates to Master Trust schemes for the financial year beginning with 1st April 2023.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£32\n12 to 99\n£3∙14 x M\nNot applicable\n100 to 999\n£2∙27 x M\n£310\n1,000 to 4,999\n£1∙77 x M\n£2,270\n5,000 to 9,999\n£1∙34 x M\n£8,850\n10,000 to 499,999\n£0∙94 x M\n£13,400\n500,000 or more\n£0∙71 x M\n£470,000\nPART 2\nPersonal pension schemes\n11. The following Table relates to personal pension schemes for the financial year beginning with 1st April 2021.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£13\n12 to 99\n£1∙21 x M\nNot applicable\n100 to 999\n£0∙85 x M\n£120\n1,000 to 4,999\n£0∙72 x M\n£850\n5,000 to 9,999\n£0∙48 x M\n£3,600\n10,000 to 499,999\n£0∙37 x M\n£4,800\n500,000 or more\n£0∙27 x M\n£185,000\n12. The following Table relates to personal pension schemes for the financial year beginning with 1st April 2022.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£13\n12 to 99\n£1∙23 x M\nNot applicable\n100 to 999\n£0∙87 x M\n£120\n1,000 to 4,999\n£0∙74 x M\n£870\n5,000 to 9,999\n£0∙49 x M\n£3,700\n10,000 to 499,999\n£0∙37 x M\n£4,900\n500,000 or more\n£0∙28 x M\n£185,000\n13. The following Table relates to personal pension schemes for the financial year beginning with 1st April 2023.\nTABLE\nColumn 1\nColumn 2\nColumn 3\nNumber of members on the reference day\nAmount of levy calculated by reference to number of members (M)\nMinimum amount of levy\n2 to 11\n£14\n12 to 99\n£1∙25 x M\nNot applicable\n100 to 999\n£0∙88 x M\n£120\n1,000 to 4,999\n£0∙75 x M\n£880\n5,000 to 9,999\n£0∙50 x M\n£3,750\n10,000 to 499,999\n£0∙38 x M\n£5,000\n500,000 or more\n£0∙28 x M\n£190,000\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. 13 (N.I.)"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2017 c. 17"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2021/60/schedule",
    "retrieved_at": "2026-10-29T00:39:57.214427+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}