# The Occupational Pensions (Revaluation) Order (Northern Ireland) 2025 S.R. 2025/185 · made 25 November 2025 · revised to 1 January 2026 This Order, which corresponds to an Order (S.I. 2025/1211) made by the Secretary of State for Work and Pensions under paragraph 2(1) of Schedule 3 to the Pension Schemes Act 1993, specifies appropriate revaluation percentages. The percentages specified are relevant to the revaluation of benefits under occupational pension schemes, as required by section 80 of, and Schedule 2 to, the Pension Schemes (Northern Ireland) Act 1993. The lower revaluation percentage introduced by the Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13 (N.I.)) does not apply to pensionable service before 6th April 2009. Made under: Pension Schemes (Northern Ireland) Act 1993 (Schedule 2 paragraph 2); Pension Schemes Act 1993 PDFs: Printed copy https://openlegislation.uk/occupational-pensions-revaluation-order-northern-ireland-2025/pdf/nisr_20250185_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/occupational-pensions-revaluation-order-northern-ireland-2025/pdf/nisrem_20250185_en_001.pdf ## Introductory text Pensions Made 25th November 2025 Coming into operation 1st January 2026 This Order is made in exercise of the powers conferred by paragraph 2(1) of Schedule 2 to the Pension Schemes (Northern Ireland) Act 1993 and now vested in the Department for Communities. The Secretary of State for Work and Pensions has made an Order under paragraph 2(1) of Schedule 3 to the Pension Schemes Act 1993. Accordingly the Department for Communities makes the following Order: ## 1 Citation, commencement and interpretation (1) This Order may be cited as the Occupational Pensions (Revaluation) Order (Northern Ireland) 2025 and shall come into operation on 1st January 2026. (2) The Interpretation Act (Northern Ireland) 1954 shall apply to this Order as it applies to an Act of the Assembly. ## 2 The higher and lower revaluation percentages for each revaluation period For the purposes of paragraph 2(1) of Schedule 2 to the Pension Schemes (Northern Ireland) Act 1993 (methods of revaluing accrued pension benefits), for each revaluation period specified in column 1 of the Schedule— (a) the higher revaluation percentage is the percentage specified in column 2, and (b) the lower revaluation percentage, where applicable, is the percentage specified in column 3, in relation to that period. ## Signature Sealed with the Official Seal of the Department for Communities on 25th November 2025 (L.S.) David Tarr A senior officer of the Department for Communities ## Schedule 1 Column 1 Revaluation period Column 2 Higher revaluation percentage Column 3 Lower revaluation percentage 1st January 1986 – 31st December 2025 262.0% 1st January 1987 – 31st December 2025 251.1% 1st January 1988 – 31st December 2025 237.0% 1st January 1989 – 31st December 2025 218.8% 1st January 1990 – 31st December 2025 196.3% 1st January 1991 – 31st December 2025 167.2% 1st January 1992 – 31st December 2025 156.6% 1st January 1993 – 31st December 2025 147.7% 1st January 1994 – 31st December 2025 143.3% 1st January 1995 – 31st December 2025 138.1% 1st January 1996 – 31st December 2025 129.2% 1st January 1997 – 31st December 2025 124.4% 1st January 1998 – 31st December 2025 116.6% 1st January 1999 – 31st December 2025 109.9% 1st January 2000 – 31st December 2025 107.6% 1st January 2001 – 31st December 2025 101.0% 1st January 2002 – 31st December 2025 97.7% 1st January 2003 – 31st December 2025 94.3% 1st January 2004 – 31st December 2025 89.1% 1st January 2005 – 31st December 2025 83.4% 1st January 2006 – 31st December 2025 78.5% 1st January 2007 – 31st December 2025 72.3% 1st January 2008 – 31st December 2025 65.9% 1st January 2009 – 31st December 2025 58.0% 52.2% 1st January 2010 – 31st December 2025 60.2% 48.5% 1st January 2011 – 31st December 2025 55.4% 44.8% 1st January 2012 – 31st December 2025 47.7% 41.3% 1st January 2013 – 31st December 2025 44.5% 37.9% 1st January 2014 – 31st December 2025 40.7% 34.5% 1st January 2015 – 31st December 2025 39.1% 31.2% 1st January 2016 – 31st December 2025 39.2% 28.0% 1st January 2017 – 31st December 2025 37.8% 24.9% 1st January 2018 – 31st December 2025 33.8% 21.8% 1st January 2019 – 31st December 2025 30.7% 18.9% 1st January 2020 – 31st December 2025 28.5% 16.0% 1st January 2021 – 31st December 2025 27.6% 13.1% 1st January 2022 – 31st December 2025 21.6% 10.4% 1st January 2023 – 31st December 2025 12.6% 7.7% 1st January 2024 – 31st December 2025 5.6% 5.1% 1st January 2025 – 31st December 2025 3.8% 2.5% (all dates inclusive) ## Explanatory note (This note is not part of the Order) This Order, which corresponds to an Order (S.I. 2025/1211) made by the Secretary of State for Work and Pensions under paragraph 2(1) of Schedule 3 to the Pension Schemes Act 1993, specifies appropriate revaluation percentages. The percentages specified are relevant to the revaluation of benefits under occupational pension schemes, as required by section 80 of, and Schedule 2 to, the Pension Schemes (Northern Ireland) Act 1993. The lower revaluation percentage introduced by the Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13 (N.I.)) does not apply to pensionable service before 6th April 2009. --- Source: https://www.legislation.gov.uk/nisr/2025/185 (the official version) Page: https://openlegislation.uk/occupational-pensions-revaluation-order-northern-ireland-2025 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.