OpenLegislation

Welfare Reform and Pensions Act 1999 in Northern Ireland

1999 c. 30 · Enacted 11 November 1999 · Extends to United Kingdom

Not fully up to date. 41 changes made by later legislation have not yet been written into this text, which is revised to 1 July 2026.

See the changes not yet applied
ProvisionChangeMade by
Sch. 10 para. 7repealedPensions Act (Northern Ireland) 2008 Sch. 6 Pt. 7
s. 1(6)words insertedPensions Act 2004 Sch. 12 para. 72
Sch. 1 para. 1(2)(b)(vii)words substitutedPensions Act 2004 Sch. 12 para. 76(2)(e)
s. 46(1)words repealedPensions Act 2004 Sch. 13
Sch. 11 para. 21repealedPensions Act 2007 Sch. 7 Pt. 7
Sch. 9 para. 7repealedPensions Act 2007 Sch. 7 Pt. 7
s. 61-64repealedWelfare Reform Act 2007 Sch. 8
Sch. 8 para. 20-25repealedWelfare Reform Act 2007 Sch. 8
Sch. 7 para. 13repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
s. 60repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
s. 72(3)(b)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
s. 83(8) (9)words repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 7 para. 2(2) (3)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 7 para. 2(4)(b)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 7 para. 3repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 7 para. 7(5)-(7)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 7 para. 12repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 7 para. 4(1)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 7 para. 14repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 8 para. 27repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 8 para. 28repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 8 para. 29(3)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 8 para. 29(5)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 8 para. 29(6)repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 12 para. 87repealedWelfare Reform Act 2009 Sch. 7 Pt. 3
Sch. 12 para. 80repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 8 para. 29(4) (5)repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 8 para. 28repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 72(3)(a)repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 12 para. 83repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 12 para. 82repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 12 para. 87repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 8 para. 34(2)(c)repealedWelfare Reform Act 2012 Sch. 14 Pt. 10
s. 67repealedWelfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 12 para. 79repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 8 para. 29(7)repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 38(2A)(a)substitutedPension Schemes Act 2015 Sch. 2 para. 19
Sch. 12 para. 31(3)omittedPension Schemes Act 2015 Sch. 1 para. 11(a)
s. 1(5)word substitutedPension Schemes Act 2021 s. 127(1)(a)
s. 1(5)words insertedPension Schemes Act 2021 s. 127(1)(b)
s. 72(6)words substitutedVeterans Advisory and Pensions Committees Act 2023 s. 2(1)(g)

An Act to make provision about pensions and social security; to make provision for reducing under-occupation of dwellings by housing benefit claimants; to authorise certain expenditure by the Secretary of State having responsibility for social security; and for connected purposes.

[11th November 1999]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C1C2C3

Annotations to the whole text

Modifications

C1

Act: transfer of functions (6.4.2005) by Pensions Act 2004 (c. 35), ss. 7(1)(c), 322(1) (with s. 313); S.I. 2005/275, art. 2(7), Sch. Pt. 7

C2

Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010 (S.I. 2010/875), regs. 1(2), 16, Sch. 2 (which amending S.I. was revoked (27.8.2010) by SI 2010/1906, reg. 2)

C3

Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2

Contents

  1. Part II: Pensions: general
  2. 9Monitoring of employers’ payments to personal pension schemes.
  3. 10Late payments by employers to occupational pension schemes.
  4. 12Effect of bankruptcy on pension rights: unapproved arrangements.
  5. 14No forfeiture on bankruptcy of rights under pension schemes.
  6. Miscellaneous
  7. 18Miscellaneous amendments.
  8. Part III: Pensions on divorce etc.
  9. 21Amendments.
  10. 22Extension to overseas divorces etc.
  11. Supplementary
  12. 25Power to make consequential amendments of Part III.
  13. Part IV: Pension sharing
  14. Chapter I: Sharing of rights under pension arrangements
  15. 27Scope of mechanism.
  16. 29Creation of pension debits and credits.
  17. 30Cash equivalents.
  18. 31Reduction of benefit.
  19. 32Effect on contracted-out rights.
  20. 35Mode of discharge of liability.
  21. 37Requirements relating to pension credit benefit.
  22. Indexation
  23. 39Public service pension schemes.
  24. 41Charges in respect of pension sharing costs.
  25. Adaptation of statutory schemes
  26. 42Extension of scheme-making powers.
  27. 43Power to extend judicial pension schemes.
  28. Supplementary
  29. 49ACreation of debits and credits: transferor in new state pension system and sharing activated on or after 6 April 2016
  30. Part V: Welfare
  31. Chapter I: Social security benefits
  32. 54Bereavement payments.
  33. 55New allowances for bereaved spouses.
  34. 56Entitlement to Category B retirement pension by reference to new allowances.
  35. 59Couples to make joint claim for allowance.
  36. 60Special schemes for claimants for jobseeker’s allowance.
  37. 61Incapacity for work: personal capability assessments.
  38. 62Incapacity benefit: restriction to recent contributors.
  39. 63Incapacity benefit: reduction for pension payments.
  40. 64Incapacity benefit: persons incapacitated in youth.
  41. 65Abolition of severe disablement allowance.
  42. 66Attendance allowance.
  43. 67Disability living allowance.
  44. Miscellaneous
  45. 70Welfare benefits: miscellaneous amendments.
  46. 71Sharing of functions as regards claims and information.
  47. Chapter II: National Insurance contributions
  48. 74New threshold for primary Class 1 contributions: Northern Ireland.
  49. 76Earnings of workers supplied by service companies etc: Northern Ireland.
  50. 78Class 1B contributions: Northern Ireland.
  51. Chapter III: Other welfare provisions
  52. Part VI: General
  53. Miscellaneous
  54. 81Contributions and pensions administration.
  55. 82Authorisation of certain expenditure.
  56. Supplementary
  57. 83Regulations and orders.
  58. 84Consequential amendments etc.
  59. 85Transitional provisions.
  60. 86General financial provisions.
  61. 87Corresponding provisions for Northern Ireland.
  62. 88Repeals.
  63. 89Commencement.
  64. 90Extent.
  65. 91Short title, general interpretation and Scottish devolution.
  66. Schedule 2: Pensions: miscellaneous amendments
  67. Extended meaning of “personal pension scheme”
  68. 3Paragraph 3
  69. 4Paragraph 4
  70. Interim arrangements
  71. 6Paragraph 6
  72. Mandatory payment of contributions equivalent premiums
  73. 7Paragraph 7
  74. 8Paragraph 8
  75. Supervision by the Occupational Pensions Regulatory Authority
  76. 10Paragraph 10
  77. 12Paragraph 12
  78. 13Paragraph 13 Repealed
  79. Occupational pension schemes: certificates etc. relating to minimum funding requirement
  80. Excess assets of wound-up schemes
  81. 15Paragraph 15 Repealed
  82. Pensions Compensation Board
  83. 16Paragraph 16 Repealed
  84. 17Paragraph 17
  85. 18Paragraph 18
  86. 19Paragraph 19
  87. 1Paragraph 1
  88. 2Paragraph 2
  89. 3Paragraph 3
  90. 4Paragraph 4
  91. 5Paragraph 5
  92. 6Paragraph 6
  93. 7Paragraph 7
  94. 8Paragraph 8
  95. 9Paragraph 9
  96. 10Paragraph 10
  97. 11Paragraph 11
  98. 1Paragraph 1
  99. Funded pension schemes
  100. 1Paragraph 1
  101. Unfunded public service pension schemes
  102. 2Paragraph 2
  103. Other unfunded occupational pension schemes
  104. 3Paragraph 3
  105. Other pension arrangements
  106. 4Paragraph 4
  107. Appropriate rights
  108. 5Paragraph 5
  109. Qualifying arrangements
  110. Disqualification as destination for pension credit
  111. Adjustments to amount of pension credit
  112. 9Paragraph 9
  113. 10Paragraph 10
  114. General
  115. 11Paragraph 11
  116. 12Paragraph 12
  117. 13Paragraph 13
  118. 13AParagraph 13A
  119. 14Paragraph 14
  120. 1Paragraph 1
  121. 2Paragraph 2
  122. 3Paragraph 3
  123. Jobseekers Act 1995 (c.18)
  124. 1Paragraph 1
  125. 3Paragraph 3
  126. 7Paragraph 7
  127. 8Paragraph 8
  128. 14Paragraph 14
  129. Social Security Act 1998 (c.14)
  130. 17Paragraph 17
  131. Schedule 8: Welfare benefits: minor and consequential amendments
  132. Part I: Bereavement benefits
  133. Income and Corporation Taxes Act 1988 (c.1)
  134. 1Paragraph 1
  135. Social Security Contributions and Benefits Act 1992 (c.4)
  136. 2Paragraph 2
  137. 3Paragraph 3
  138. 4Paragraph 4
  139. 5Paragraph 5
  140. 6Paragraph 6
  141. 7Paragraph 7
  142. 8Paragraph 8
  143. 9Paragraph 9
  144. 10Paragraph 10
  145. 11Paragraph 11 Repealed
  146. 12Paragraph 12
  147. 13Paragraph 13
  148. 14Paragraph 14 Repealed
  149. Social Security Administration Act 1992 (c.5)
  150. 15Paragraph 15
  151. 16Paragraph 16
  152. 17Paragraph 17
  153. Pension Schemes Act 1993 (c.48)
  154. 18Paragraph 18
  155. Pensions Act 1995 (c.26)
  156. 19Paragraph 19
  157. 20Paragraph 20
  158. 21Paragraph 21
  159. 22Paragraph 22
  160. 23Paragraph 23
  161. 24Paragraph 24
  162. 25Paragraph 25
  163. Social Security Contributions and Benefits Act 1992 (c.4)
  164. Criminal Justice Act 1991 (c.53)
  165. 27Paragraph 27
  166. 28Paragraph 28
  167. Jobseekers Act 1995 (c.18)
  168. Social Security Contributions and Benefits Act 1992 (c.4)
  169. 30Paragraph 30
  170. 31Paragraph 31
  171. 32Paragraph 32
  172. Social Security Contributions and Benefits Act 1992 (c.4)
  173. 33Paragraph 33
  174. Part I: New primary threshold
  175. Earnings limits and thresholds for Class 1 contributions
  176. 1Paragraph 1
  177. Liability for Class 1 contributions
  178. 2Paragraph 2
  179. Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit
  180. 3Paragraph 3
  181. Calculation of primary Class 1 contributions
  182. Calculation of secondary Class 1 contributions
  183. 5Paragraph 5
  184. Part II: Reduced contributions in respect of members of contracted-out schemes
  185. Reduced rates for members of salary related contracted-out schemes
  186. 6Paragraph 6
  187. Reduced rates for members of money purchase contracted-out schemes
  188. 7Paragraph 7
  189. Payments by Inland Revenue out of and into National Insurance Fund
  190. 8Paragraph 8
  191. Part III: National Health Service allocation
  192. 9Paragraph 9
  193. Schedule 10: New threshold for primary Class 1 contributions: Northern Ireland
  194. Part I: New primary threshold
  195. Earnings limits and thresholds for Class 1 contributions
  196. 1Paragraph 1
  197. Liability for Class 1 contributions
  198. 2Paragraph 2
  199. Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit
  200. 3Paragraph 3
  201. Calculation of primary Class 1 contributions
  202. 4Paragraph 4 Repealed
  203. Calculation of secondary Class 1 contributions
  204. 5Paragraph 5
  205. Part II: Reduced contributions in respect of members of contracted-out schemes
  206. Reduced rates for members of salary related contracted-out schemes
  207. 6Paragraph 6
  208. Reduced rates for members of money purchase contracted-out schemes
  209. 7Paragraph 7
  210. Payments by Inland Revenue out of and into National Insurance Fund
  211. 8Paragraph 8
  212. Part III: Health Service allocation
  213. 9Paragraph 9
  214. Schedule 11: Contributions and pensions administration
  215. 1Paragraph 1
  216. 2Paragraph 2
  217. 3Paragraph 3
  218. 4Paragraph 4
  219. 5Paragraph 5
  220. 7Paragraph 7
  221. 8Paragraph 8
  222. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
  223. 9Paragraph 9
  224. 10Paragraph 10
  225. 11Paragraph 11
  226. 12Paragraph 12
  227. Social Security Administration (Northern Ireland) Act 1992 (c.8)
  228. 13Paragraph 13
  229. 14Paragraph 14
  230. 15Paragraph 15
  231. 16Paragraph 16
  232. 17Paragraph 17 Repealed
  233. 18Paragraph 18
  234. 19Paragraph 19
  235. 20Paragraph 20
  236. 21Paragraph 21
  237. 22Paragraph 22
  238. Pension Schemes (Northern Ireland) Act 1993 (c.49)
  239. 24Paragraph 24
  240. 25Paragraph 25
  241. 26Paragraph 26
  242. 27Paragraph 27
  243. 28Paragraph 28
  244. Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2)
  245. 29Paragraph 29
  246. 30Paragraph 30
  247. 31Paragraph 31
  248. 32Paragraph 32
  249. Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)
  250. 34Paragraph 34
  251. 35Paragraph 35
  252. Transfer of certain functions under subordinate legislation: Northern Ireland
  253. 36Paragraph 36
  254. Savings
  255. 38Paragraph 38
  256. Schedule 12: Consequential amendments
  257. Part I: Amendments consequential on Parts III and IV
  258. 1Paragraph 1
  259. Matrimonial and Family Proceedings Act 1984 (c.42)
  260. Family Law (Scotland) Act 1985 (c.37)
  261. Income and Corporation Taxes Act 1988 (c.1)
  262. 13Paragraph 13 Repealed
  263. 14Paragraph 14
  264. 15Paragraph 15
  265. 16Paragraph 16
  266. 17Paragraph 17
  267. 18Paragraph 18
  268. 19Paragraph 19
  269. 20Paragraph 20
  270. 21Paragraph 21
  271. 22Paragraph 22
  272. 23Paragraph 23
  273. 24Paragraph 24
  274. 25Paragraph 25
  275. 26Paragraph 26
  276. 27Paragraph 27
  277. Pension Schemes Act 1993 (c.48)
  278. 43Paragraph 43
  279. 50Paragraph 50
  280. 51Paragraph 51
  281. 52Paragraph 52
  282. 54Paragraph 54
  283. 56Paragraph 56
  284. 57Paragraph 57
  285. 58Paragraph 58
  286. 59Paragraph 59
  287. 61Paragraph 61
  288. 62Paragraph 62
  289. 63Paragraph 63
  290. 66Paragraph 66 Repealed
  291. Part II: Other consequential amendments
  292. 67Paragraph 67
  293. 68Paragraph 68
  294. 69Paragraph 69
  295. 70Paragraph 70
  296. 71Paragraph 71
  297. 72Paragraph 72
  298. Income and Corporation Taxes Act 1988 (c.1)
  299. 73Paragraph 73
  300. 74Paragraph 74
  301. 75Paragraph 75 Repealed
  302. 76Paragraph 76
  303. 77Paragraph 77
  304. 78Paragraph 78
  305. Social Security Administration Act 1992 (c.5)
  306. 81Paragraph 81
  307. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7)
  308. 84Paragraph 84
  309. 85Paragraph 85
  310. 86Paragraph 86
  311. 87Paragraph 87
  312. Schedule 13: Repeals
  313. IPensions: miscellaneous
  314. IIPensions on divorce etc
  315. IIIPension sharing
  316. IVAbolition of severe disablement allowance
  317. VBenefits: miscellaneous
  318. VINational Insurance contributions etc
  319. VIINational Insurance contributions etc: Northern Ireland