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Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007

Type Ni-Statutory-Rule

Publication 2007-03-09

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

articles 1

Reform history JSON API PDF

Made: 9th March 2007

Coming into operation in accordance with regulation 1

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:

PART 1 — GENERAL

Citation, commencement, interpretation and retrospection

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Amendment of the principal Regulations

2

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PART 2 — THE TAX REGIME

Requirements for admission agreements

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Further restrictions on eligibility

4

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Periods of membership: “total membership”

5

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High earners

6

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Members’ contributions

7

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Employer’s discretion to reduce member’s contribution rate

8

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Where, before its deletion by paragraph (1), a member’s liability to make contributions to the Scheme has been reduced or, as the case may be, extinguished in accordance with regulation 14, his employing authority may recover any such contributions as would otherwise have been made.

Inland revenue limits on contributions

9

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Limit on total amount of benefits and deduction of tax

10

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Calculations

11

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Final pay

12

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Revenue restrictions

13

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Retirement after normal retirement date

14

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Re-employed and rejoining deferred members

15

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Surrenders of pensions

16

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Requirements as to time of payment

17

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Guaranteed minimum pensions etc.

18

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Surviving spouse’s or civil partner’s long-term pension

19

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Reduction of some surviving spouses’ pensions

20

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Meaning of “eligible child”

21

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Children’s long-term pensions

22

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Commutation: small pensions

23

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Commutation: exceptional ill-health

24

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Scope of Part III: limits on benefits

25

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Power of employing authority to increase total membership

26

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Effect of increases under this Chapter for older members

27

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Payments to increase total membership

28

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Effect of increases under this Chapter for older members

29

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Election for pension in lieu of retirement grant

30

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations, he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for the whole or part of the retirement grant or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health retirement grant to be used instead by the Scheme to provide pension for him.

Election for lump sum in lieu of pension

31

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations, he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for part of the pension or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health pension to be used instead by the Scheme to provide a lump sum for him.

Retirement benefits

32

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Elections as to use of accumulated value of AVCs

33

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Application and investment of SCAVCs

34

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Accounts and audit

35

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Employer’s further payments

36

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Over-provision: calculation and return of surplus AVC and SCAVC funds

37

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Rights to return of contributions

38

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Commencement of pensions

39

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Treatment of other benefits

40

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Decisions as to status of employees and decisions as to benefits

41

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Statements of policy concerning exercise of discretionary functions

42

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Commutation: small pensions

43

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Commutation: serious ill-health

44

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Interpretation

45

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Matters to be included in an admission agreement in certain cases

46

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Excluded membership

47

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Revenue restrictions

48

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PART 3 — THE 85 YEAR RULE

Normal retirement

49

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Other early leavers: deferred retirement benefits and elections for early payment

50

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Re-employed and rejoining deferred members

51

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Payments to increase total membership

52

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Commencement of pensions

53

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Right to count a credited period

54

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Credited periods for transferring members with mis-sold pension rights

55

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Rights as to service not matched by credited period

56

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Interpretation

57

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PART 4 — TRANSITIONAL PROVISIONS

Transitional provisions and savings

58

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Right to opt out

59

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PART 5 — GOVERNANCE AND COMMUNICATION POLICY STATEMENTS

Governance policy statement

60

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Communication policy statements

61

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PART 6 — MINOR TECHNICAL AMENDMENTS

Further restrictions on eligibility

62

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First instance decisions

63

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Interpretation

64

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SCHEDULE — Transitional Provisions and Savings

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2

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3

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6

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Signed

Sealed with the Official Seal of the Department of the Environment on 9th March 2007.

J Ritchie — A senior officer of the Department of the Environment

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make a number of amendments to the Local Government Pension Scheme (“the Scheme”) constituted by the Local Government Pension Scheme Regulations, as amended (“the principal Regulations”).

Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. These Regulations are retrospective, however, no one will be adversely affected by the retrospection.

Part 2 makes a number of amendments to the principal Regulations to address changes in the tax regime consequent on the Finance Act 2004.

Part 3 deals with what has become known as the “85 year rule”. This term refers to the current provisions of the Scheme, which allow members to retire and take their pension entitlements without actuarial reduction if the sum of their age and their length of service equals 85 years or more. Members over 60 can do so as of right; members over 50 but under 60 require their employer’s consent. Part 3 makes a number of technical amendments to the principal Regulations to remove the 85 year rule.

Part 4 and the Schedule make amendments in relation to transitional provisions and savings.

Part 5 inserts the following new provisions—

(a) Regulation 73A requires the Northern Ireland Local Government Officers’ Superannuation Committee (“the Committee”) to prepare, maintain and publish a governance policy statement as to whether they delegate their function or part of their function in relation to maintaining the pension fund to a committee, sub-committee or an officer; and

(b) Regulation 106B requires the Committee to prepare, maintain and publish a statement concerning their policy on communicating with members, members’ representatives, prospective members and employing authorities.

Part 6 makes the following minor technical amendments—

(a) Regulation 5 of the principal Regulations is amended to update references made by the Fire and Rescue Services (NI) Order 2006; and

(b) Regulation 98 of the principal Regulations is amended to update the definition of “qualified in occupational health medicine” to reflect changes to European legislation.

Footnotes

[^f00001]: 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).

[^f00002]: S.R. & O (N.I.) 1973 No. 504 Article 7 (1); S.I. 1976/424 (N.I. 6).

Editorial notes

[^key-5143a2090bf182e8f0d04e2d26c56d1d]: Reg. 8 in operation at 6.4.2006, see reg. 1(2)(a)

[^key-4ea11f7d84adb30e7f010633a294514a]: Reg. 30 in operation at 6.4.2006, see reg. 1(2)(a)

[^key-48a3d7dc37567f03db7fe709239ae2d0]: Reg. 31 in operation at 6.4.2006, see reg. 1(2)(a)

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