# The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2015

S.R. 2015/115 · made 3 March 2015

These Regulations further amend the Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005 (“the 2005 Regulations”).

Made under: The Pensions (Northern Ireland) Order 2005 (Article 103)

PDFs: Printed copy https://openlegislation.uk/occupational-pension-schemes-levies-amendment-regulations-northern-ireland-2015/pdf/nisr_20150115_en.pdf

## Introductory text

Pensions
Made 3rd March 2015
Coming into operation in accordance with regulation 1
The Department for Social Development makes the following Regulations in exercise of the powers conferred by Article 103(1) and (3) of the Pensions (Northern Ireland) Order 2005.
In accordance with Article 103(4) of that Order it has consulted the Board of the Pension Protection Fund in relation to regulations 3 to 5.

## 1 Citation and commencement

These Regulations may be cited as the Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2015 and shall come into operation—
(a) for the purposes of this regulation and regulations 2, 3 and 6, on 1st April 2015;
(b) for the purposes of regulation 4, on 1st April 2016, and
(c) for the purposes of regulation 5, on 1st April 2017.

## 2 Interpretation and expiry

(1) In these Regulations “the 2005 Regulations” means the Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005.
(2) Regulation 3 ceases to have effect on 31st March 2016.
(3) Regulation 4 ceases to have effect on 31st March 2017.

## 3 Amendment of the 2005 Regulations with effect from 1st April 2015

In regulation 6 of the 2005 Regulations (the amount payable) for paragraph (2) substitute—
“(2) This is the table for the administration levy for the financial year ending with 31st March 2016—
Column 1
Column 2
Column 3
Number of members on the reference day
Amount of levy calculated by reference to number of members (M)
Minimum amount of levy
2 to 11
£36
12 to 99
£3∙68 x M
100 to 999
£2∙65 x M
£370
1,000 to 4,999
£2∙07 x M
£2,650
5,000 to 9,999
£1∙57 x M
£10,350
10,000 or more
£1∙09 x M
£15,700
”.

## 4 Amendment of the 2005 Regulations with effect from 1st April 2016

In regulation 6 of the 2005 Regulations (the amount payable) for paragraph (2) substitute—
“(2) This is the table for the administration levy for the financial year ending with 31st March 2017—
Column 1
Column 2
Column 3
Number of members on the reference day
Amount of levy calculated by reference to number of members (M)
Minimum amount of levy
2 to 11
£42
12 to 99
£4∙24 x M
100 to 999
£3∙06 x M
£420
1,000 to 4,999
£2∙38 x M
£3,060
5,000 to 9,999
£1∙80 x M
£11,900
10,000 or more
£1∙26 x M
£18,000
”.

## 5 Amendment of the 2005 Regulations with effect from 1st April 2017

In regulation 6 of the 2005 Regulations (the amount payable) for paragraph (2) substitute—
“(2) This is the table for the administration levy for the financial year ending with 31st March 2018 and for each subsequent financial year—
Column 1
Column 2
Column 3
Number of members on the reference day
Amount of levy calculated by reference to number of members (M)
Minimum amount of levy
2 to 11
£49
12 to 99
£4∙88 x M
100 to 999
£3∙52 x M
£490
1,000 to 4,999
£2∙74 x M
£3,520
5,000 to 9,999
£2.07 x M
£13,700
10,000 or more
£1∙45 x M
£20,700
”.

## 6 Revocation

Regulation 3 of the Occupational and Personal Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2012 is revoked.

## Signature

Sealed with the Official Seal of the Department for Social Development on 3rd March 2015
(L.S.)
Anne McCleary
A senior officer of the Department for Social Development

## Explanatory note

(This note is not part of the Regulations)
These Regulations further amend the Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005 (“the 2005 Regulations”).
Regulation 2 provides for the expiry of regulations 3 and 4 when those amendments are superseded.
Regulations 3, 4 and 5 substitute regulation 6(2) of the 2005 Regulations to specify the new figures to be used in calculating the rate at which the administration levy is payable for the financial years beginning on 1st April 2015, 1st April 2016, 1st April 2017 and subsequent years. The purpose of the administration levy is to meet the expenditure mentioned in Article 103(1) of the Pensions (Northern Ireland) Order 2005 (“the Order”) relating to the Board of the Pension Protection Fund (“the Board”). Eligible occupational pension schemes pay the administration levy (see regulation 4 of the 2005 Regulations). The administration levy is used to fund administration expenses of the Board.
Regulation 6 makes a consequential revocation.
As these Regulations make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Work and Pensions in relation to Great Britain, the requirement to consult under Article 289(1) of the Order does not apply by virtue of paragraph (2)(e) of that Article.

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Source: https://www.legislation.gov.uk/nisr/2015/115 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-levies-amendment-regulations-northern-ireland-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.