The Health and Personal Social Services (Superannuation) (Amendment) Regulations (Northern Ireland) 2008

(53) (1) A member who leaves superannuable employment with a preserved pension has the right to require the Department to transfer or buy-out his rights under the scheme as described in this regulation. (2) Subject to the following provisions of this regulation, the member may require the Department to use the cash equivalent of his rights under the scheme— (a) to purchase one or more buy-out policies from one or more insurance companies chosen by the member; or (b) to acquire rights under— (i) another occupational pension scheme; or (ii) a personal pension scheme, that satisfies the requirements of Chapter IV of Part IV of the 1993 Act; or (c) to acquire rights under an arrangement that is a qualifying recognised overseas pension scheme for the purposes of section 169(2) of the 2004 Act; or (d) in any combination of the ways described in sub-paragraphs (a), (b) and (c). (3) The member must exercise his right to in relation to each and every portion of the cash equivalent unless paragraph (4) applies. (4) The benefits attributable to— (a) the member’s accrued rights to a guaranteed minimum pension; or (b) the member’s accrued rights attributable to service in contracted-out employment on or after 6th April 1997, may be excluded from the cash equivalent transfer value payment if section 92(2) of the 1993 Act applies (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the member’s other rights). (5) A member who requires the cash equivalent to be used to acquire rights under another pension scheme in accordance with paragraph (2) may exercise the right— (a) at any time before reaching age 60; or (b) at a later time if the member exercises the right to require a transfer on the transfer of the member’s employment to a new employer as a result of a transfer of an undertaking to that employer. (6) A member may require the Department to use the cash equivalent of the member’s rights under the scheme to purchase one or more buy-out policies or to acquire rights under a personal pension scheme only— (a) if the member leaves superannuable employment on or after 1st January 1986; and (b) if those rights are to be transferred to a personal pension scheme, in relation to any period of service of 2 years or more falling before 6th April 1988, only if a period of not less than one month has elapsed between the date the member left HSC employment and the date of commencement of any further HSC employment. (7) If a member— (a) leaves superannuable employment by opting-out; and (b) on so doing becomes entitled to a preserved pension under regulation 49; and (c) has at least 2 years' service before 6th April 1988, the member’s right to require a transfer or buy-out will be limited to the cash equivalent of the part of the member’s rights that is attributable to service after 5th April 1988 and the member will acquire a right to the cash equivalent of the member’s remaining rights only if the member actually leaves HSC employment before reaching age 60. (8) A member who leaves superannuable employment before reaching age 60, without becoming entitled to a pension under any of regulations 12 to 16 or a preserved pension under regulation 49 will be treated, for the purposes of this regulation and regulations 54 to 57, as if the member left superannuable employment with a preserved pension, except that— (a) a member who requires the cash equivalent to be used to buy one or more buy-out policies must exercise the right to buy-out within 12 months after leaving superannuable employment; and (b) a member who requires the cash equivalent to be used to acquire rights under another occupational pension scheme, a personal pension scheme or a qualifying recognised overseas pension scheme must join that other scheme within 12 months after leaving superannuable employment and exercise the right to transfer within 12 months after joining that other scheme. (54) (1) A member who wishes to exercise the member’s right to a transfer or a buy out must apply in writing to the Department for a statement of the amount of the cash equivalent of the member’s accrued benefits under the Scheme at the guarantee date (a “statement of entitlement”). (2) In these Regulations, “the guarantee date” means any date that— (a) falls within the required period; and (b) is chosen by the Department; and (c) is specified in the statement of entitlement; and (d) is within the period of 10 days ending with the date on which the member is provided with the statement of entitlement. (3) In counting the period of 10 days referred to in paragraph (2)(d), Saturdays, Sundays, Christmas Day, New Year’s Day and Good Friday are excluded. (4) In paragraph (2) “the required period” means— (a) the period of 3 months beginning with the date of the member’s application for a statement of entitlement; or (b) such longer period beginning with that date (but not exceeding six months) as may reasonably be required if, for reasons beyond the control of the Department, the requisite information cannot be obtained to calculate the amount of the cash equivalent. (5) The member may withdraw the application for a statement of entitlement by notice in writing at any time before the statement is provided. (55) (1) Subject to the following provisions of this regulation, the member’s guaranteed cash equivalent will be equal to the capitalised value of all the member’s accrued rights to benefits under the scheme and any associated rights under Part I of the Pensions (Increase) Act (Northern Ireland) 1971, calculated and verified as required by Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 (Transfer Values). (2) Except in the case of a transfer payment accepted under regulation 62A, a member’s cash equivalent will be at least equal to the amount of any transfer payments accepted in respect of the member under regulation 60(4), plus the amount of the member’s contributions to the scheme. (3) If a member’s cash equivalent is used to acquire rights under another occupational pension scheme, any part of the cash equivalent that relates to service before 6th September 1988 will be calculated as described in the previous Regulations as applicable immediately before that date, if this would be more favourable to the member. (4) If the transfer value payment is made under the public sector transfer arrangements, the amount of the transfer value payment is calculated— (a) in accordance with those arrangements rather than paragraphs (2) and (3); and (b) by reference to the guidance and tables provided by the Scheme Actuary for the purposes of this paragraph that are in use on the date used for the calculation. (5) In any case where the Department has directed, under regulation 93, that part of a member’s benefits under these Regulations shall be forfeited, the cash equivalent payable in respect of that member shall be reduced by the capitalised value of the forfeited part of those benefits. (56) (1) A member who has applied for and received a statement of entitlement under regulation 54 may apply in writing to the Department for a transfer value payment to be made. (2) On making such an application a member becomes entitled to a payment of an amount equal, or amounts equal in aggregate, to the amount specified in the statement of entitlement (or such other amount as may be payable by virtue of regulation 57(2)). (3) In these Regulations such a payment is referred to as “the guaranteed cash equivalent transfer value payment”. (4) The application must specify the pension scheme or other arrangement to which the payment or payments should be applied. (5) The application must meet such other conditions as the Department may require. (6) An application under this regulation may be withdrawn by notice in writing to the Department, unless an agreement for the application of the whole or part of the guaranteed cash equivalent transfer value payment has been entered into with a third party before the notice is given. (57) (1) Subject to paragraph (5), an application under regulation 56 must be made before the end of the period of 3 months beginning with the guarantee date, and the payment must be made no later than— (a) 6 months after that date; or (b) if it is earlier, the date on which the member reaches 60. (2) If the payment is made later than 6 months after the guarantee date, the amount of the payment to which the member is entitled must be increased by— (a) the amount by which the amount specified in the statement of entitlement falls short of the amount it would have been if the guarantee date had been the date on which the payment is made; or (b) if it is greater and there was no reasonable excuse for the delay in payment, interest on the amount specified in the statement of entitlement, calculated on a daily basis over the period from the guarantee date to the date when the payment is made at an annual rate of 1 per cent above the Bank of England base rate. (3) In this regulation “Bank of England base rate” means— (a) except where sub-paragraph (b) applies, the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, and (b) if an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section. (4) Paragraph (5) applies if— (a) disciplinary or court proceedings against the member are begun within 12 months after the member leaves the employment which qualified the member to belong to the Scheme; and (b) it appears to the Department that the proceedings may lead to all or part of the member’s benefits being forfeited under regulation 93. (5) The Department may defer doing what is needed to carry out what the member requires until the end of the period of 3 months beginning with the date on which those proceedings (including any proceedings on appeal) are concluded. (6) In any case where a direction is given under regulation 93 for the forfeiture of a member’s benefits, this regulation applies as if the amount specified in the statement of entitlement were reduced by an amount equal to the value of the benefits forfeited, as determined by the Scheme Actuary. (7) Subject to paragraph (8), if a transfer value payment is made in respect of a member’s rights under the Scheme, those rights are extinguished. (8) If the member’s rights described in regulation 53(4) have been excluded from the transfer payment, the Department will continue to be liable to provide the benefits described in regulation 43(7). (58) (1) If one or more members (the transferring members)— (a) leave superannuable employment; (b) join another occupational scheme; and (c) exercise a right to transfer to that scheme under regulation 54, the Department may, after taking advice from the Scheme Actuary, make a single transfer payment to that scheme in respect of transferring members. (2) The Department must calculate the amount of any transfer payment paid under this regulation after taking advice from the Scheme Actuary.

Amendment of regulation 60

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In paragraph (2)(b) of regulation 60 (Member’s right to transfer accrued rights to benefits to the scheme), after “amount of the transfer payment” insert “that relates to rights accrued in the transferring scheme before 6th April 1997”.

Omission of regulation 64

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Regulation 64 (Waiver of transfer payment) is omitted.

Amendment of regulation 66

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In regulation 66 (Other leave of absence), for paragraphs (1) and (2), substitute—

(1) This regulation applies to a member who starts a leave of absence from work on, or after, 1st April 2008 for reasons other than those referred to in regulation 65. (2) A period of absence to which this regulation applies will count as superannuable service if for a continuous period not exceeding 6 months commencing with the member’s first day of leave of absence, the member contributes to the scheme.

Amendment of regulation 67

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• (1) Regulation 67 (Right to buy additional service) is amended as provided by paragraphs (2) to (6).

• (2) After paragraph (1) insert—

(1A) A member may only increase his rights to benefit by buying additional service, other than that to which paragraph (9) refers, if— (a) the member has given notice of the member’s intention to exercise that right in writing or in such other form as the Department agrees to accept; and (b) that notice is received by the member’s employing authority or the Department on or before 31st March 2008; and (c) the Department accepts an election to pay for additional service under regulation 69 and the member makes regular additional contributions in respect of that election from a birthday that falls between 1st April 2008 and 31st March 2009.

• (3) For paragraph (2) substitute—

(2) A member buying additional service to which paragraph (9) refers, may choose to pay for that additional service by— (a) making a single payment in accordance with regulation 70; or (b) making regular additional contributions in accordance with regulation 72; or (c) a combination of (a) and (b). (2A) A member buying additional service other than that to which paragraph (9) refers, must pay for that additional service by making regular additional contributions in accordance with regulation 72.

• (4) In paragraph 4(a) for “(Early retirement pension (ill-health))” substitute “or 13A”.

• (5) After paragraph (5A) insert—

(5B) For the purpose of regulation 31E, if a member who has a nominated partner exercised his right to buy additional service before 6th April 1988, the additional service bought as a result of the exercise of that right will be treated as service before 6th April 1988.

• (6) In paragraph (11), omit the definition of “tax year”.

Amendment of regulation 68

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In paragraph (1)[^f00019] of regulation 68 (Right to buy an unreduced retirement lump sum) omit “or in a civil partnership”.

Amendment of regulation 70

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• (1) Regulation 70 (Paying for additional service by single payment) is amended as provided by paragraphs (2) to (5).

• (2) For paragraph (1) substitute—

(1) A member who wishes to buy additional service for all or part of his previous superannuable service in accordance with regulation 67(9) by a single payment must elect to do so within 12 months of re-joining the scheme following the break in superannuable employment described in that regulation.

• (3) Omit paragraph (2).

• (4) For paragraph (3) substitute—

(3) The amount of a single payment for additional service will be one-half of the cost calculated in accordance with Table 1 of Schedule 1.

• (5) Omit paragraph (7).

Amendment of regulation 71

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After paragraph (2A) of regulation 71 (Paying for unreduced lump sum by single payment) insert—

(2B) A member who has a nominated partner who wishes to pay for an unreduced lump sum by a single payment must elect to do so within 12 months after applying for his nominated partner to receive a dependent surviving nominated partner’s pension under regulation 31F.

Amendment of regulation 72

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• (1) Regulation 72 (Paying for additional service or unreduced retirement lump sum by regular additional contributions) is amended as provided by paragraphs (2) and (3).

• (2) In paragraph (6) after “scheme” insert “before 1st April 2008” and for “the Inland Revenue” substitute “HM Revenue and Customs”.

• (3) After paragraph (6) insert—

(6A) The member’s total regular additional contributions made on or after 1st April 2008 under this regulation may not exceed— (a) in the case of a member paying contributions of 5 per cent of his superannuable pay under regulation 10 on the member’s birthday immediately following the date of the election referred to in paragraph (3), 10 per cent of superannuable pay; (b) in the case of a member paying contributions of more than 5 per cent of his superannuable pay under regulation 10 on the birthday referred to in sub-paragraph (a), 9 per cent of superannuable pay, or (c) in any case referred to in sub-paragraph (a) or (b), any other limit specified for the time being by HM Revenue and Customs.

Amendment of regulation 73

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• (1) Regulation 73 (Part payment for additional service or unreduced retirement lump sum) is amended as provided by paragraphs (2) and (3).

• (2) In paragraph (2), for “(Early retirement pension (ill-health))” substitute “or 13A”.

• (3) In paragraph (3), after “13”, insert “or 13A”.

Insertion of new regulations 73A to 73J

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After regulation 73 (Part payment for additional service or unreduced retirement lump sum) insert—

(73A) (1) A member who is in superannuable employment may opt to make additional periodical contributions during the contribution option period to increase by a specified amount— (a) the benefits payable to the member under Parts III, V and X (including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependent children at the same rate as the member’s pension for three to six months under Parts X and III); or (b) those benefits and the benefits otherwise payable in respect of surviving partners and dependent children under Parts X and III. (2) A member may exercise the option under paragraph (1) more than once. (3) If a member exercises an option under paragraph (1), the member’s employing authority must— (a) deduct the member’s contributions from the member’s earnings; and (b) pay them to the Department not later than the 19th day of the month following the month in which the earnings were paid. (4) The annual amount of the periodical contributions payable at the beginning of the contribution option period must not be— (a) an amount less than the minimum amount; or (b) an amount other than a multiple of the minimum amount. (5) In paragraph (4) “the minimum amount” means the amount that would, in accordance with tables prepared for the Department by the Scheme Actuary for the scheme year in which the contributions are paid, be the amount of the contributions required to secure an increase in the member’s pension of— (a) £250; or (b) such other amount as the Department may for the time being determine assuming that the contributions are made in accordance with the option for the remainder of the option period. (6) The tables referred to in paragraph (5)— (a) may specify different amounts for different descriptions of members; and (b) may be amended during a scheme year, but no such amendment affects the contributions payable under any option during that year, except an option under which contributions begin to be paid after the date on which the amendment takes effect. (7) The total increase in the member’s pension as a result of contributions made under this regulation, taken together with any increase as a result of— (a) contributions made under regulation 73C; or (b) contributions made under regulation 73D, may not exceed £5000 or such other amount as the Department may for the time being determine. (8) In these Regulations “the contribution option period”, in relation to an option under this regulation, means a period of whole years, that— (a) is specified in the option; (b) begins with the pay period in respect of which the first contribution is made under the option; (c) is not less than 1 year nor more than 20 years; and (d) does not end later than the member’s chosen birthday as specified in the option. (9) For the purposes of this Part, a member’s “chosen birthday” must be either his 60th or 65th birthday. (73B) (1) This paragraph applies if during the contribution option period a member who has exercised the option under regulation 73A— (a) is absent from work for any of the reasons described in regulation 65(2); or (b) is on a leave of absence in accordance with regulation 66. (2) If paragraph (1) applies— (a) the contributions under the option continue to be payable unless the member ceases paying contributions under regulation 10; and (b) where the member does so cease, the member may continue to make contributions in accordance with the option if the member resumes making contributions under regulation 10 before the end of the period of 12 months beginning with the day on which the member first ceased to pay those contributions. (3) This paragraph applies if a member— (a) exercises the option under regulation 73A; (b) leaves superannuable employment during the contribution option period; and (c) returns to superannuable employment within 12 months of leaving. (4) If paragraph (3) applies, the member may continue to make contributions in accordance with the option after returning to superannuable employment unless a refund of contributions has been made to the member under regulation 50. (5) For the purposes of paragraph (4) it does not matter whether the member has paid any of the repaid contributions to the Department in accordance with regulation 52(5) (Early leavers returning to superannuable employment). (73C) (1) A member who is in superannuable employment may opt to make a single lump sum contribution to increase by a specified amount— (a) the benefits payable to the member under Parts III, V and X; (including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependent children at the same rate as the member’s pension for three to six months under Parts X and III); or (b) those benefits and the benefits otherwise payable in respect of surviving partners and dependent children under Parts X and III. (2) A member may only make a contribution under this regulation of an amount— (a) that is not less than the minimum amount; or (b) a multiple of that amount. (3) In paragraph (2) “the minimum amount” means the amount that is, in accordance with tables prepared for the Department by the Scheme Actuary, the amount of the single contribution required at the time that the option is exercised to secure an increase in the member’s pension of— (a) £250; or (b) such other amount as the Department may for the time being determine. (4) A member may exercise the option under paragraph (1) more than once. (5) If a member exercises an option under paragraph (1) the additional contribution is payable by the member to the employing authority— (a) by deduction from the member’s earnings or otherwise; and (b) before the end of the period of 1 month beginning with the day on which the member is notified by the Department that the option is accepted; and (c) the employing authority must pay the additional contribution to the Department not later than the 19th day of the month following the month in which the earnings were paid or, as the case may be, the authority received payment of the contribution. (6) The total increase in the member’s pension as a result of contributions made under this regulation, taken together with any increase as a result of— (a) contributions made under regulation 73A; or (b) contributions made under regulation 73D, may not exceed £5000 or such other amount as the Department may for the time being determine. (73D) (1) The employing authority of a member who is in superannuable employment may opt to make a single lump sum contribution to increase by a specified amount— (a) the benefits payable to the member under Parts III, V and X (including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependent children at the same rate as the member’s pension for three to six months under Parts X and III); or (b) those benefits and the benefits otherwise payable in respect of surviving partners and dependent children under Parts X and III. (2) An employing authority may only make a contribution under this regulation of an amount— (a) that is not less than the minimum amount (as defined in regulation 73C(3)); or (b) a multiple of that amount. (3) An employing authority may only exercise the option under paragraph (1) with the member’s consent, but may exercise it more than once in respect of the same member. (4) The total increase in the member’s pension as a result of contributions made under this regulation, taken together with any increase as a result of— (a) contributions made under regulation 73A; or (b) contributions made under regulation 73C, may not exceed £5000 or such other amount as the Department may for the time being determine. (5) A contribution under this regulation must be paid by the employing authority to the Department within one month of the date on which the authority gave the Department notice under regulation 73E(2). (73E) (1) A member exercising an option under regulation 73A or 73C must do so by giving notice in writing to the employing authority, giving such information as may be required. (2) An employing authority exercising an option under regulation 73D must do so by giving notice in writing to the Department, giving such information as may be required. (3) An option under regulation 73A, 73C or 73D may not be exercised during a period whilst the member is absent from work for any reason. (4) For the purposes of these Regulations— (a) a member is treated as exercising an option under regulation 73A or 73C on the date on which the employing authority receives the member’s notice under paragraph (1); and (b) an employing authority is treated as exercising an option under regulation 73D on the date on which the Department receives the authority’s notice under paragraph (2). (5) The Department— (a) must refuse to accept an option exercised under— (i) regulation 73A if not satisfied that that the member is in good health and there is no reason why the member’s health should prevent the member from paying the contributions for the whole contribution period; (ii) regulation 73C or 73D if not satisfied that the member is in good health, (b) may refuse to accept an option under regulation 73A, 73C or 73D in any other circumstances. (6) If the Department refuses to accept such an option, the Department must give notice in writing of that fact— (a) in the case of an option exercised under regulation 73A or 73C, to the member; and (b) in the case of an option exercised under regulation 73D, to the employing authority and the member. (7) These Regulations apply as if an option— (a) under regulation 73A, 73C or 73D had not been exercised if the Department refuses to accept the option; (b) under regulation 73C had not been exercised if the payment is not received by the employing authority— (i) before the end of the period of 1 month beginning with the day on which the Department notifies the member of the acceptance of the option; or (ii) if it is earlier, on or before the member’s chosen birthday, and (c) under regulation 73D had not been exercised if the payment is not received by the Department on or before the member’s chosen birthday. (73F) (1) A member may cancel an option under regulation 73A(1) by giving the employing authority notice in writing. (2) If a member cancels such an option, the additional periodical contributions cease to be payable for the first pay period beginning after the date on which the employing authority receives the notice and all subsequent pay periods. (3) If it appears to the Department that the requirement in regulation 73A(7) will not be met if the member continues to makes periodical contributions under an option exercised under regulation 73A, the Department may cancel the option by giving the member notice in writing. (4) If the Department cancels such an option, the additional periodical contributions cease to be payable for the first pay period beginning after the date specified in the notice and all subsequent pay periods. (73G) (1) This regulation applies if— (a) an option is exercised by a member under regulation 73A and all the contributions to be made under the option are made; (b) an option is exercised by a member under regulation 73C or by a member’s employing authority under regulation 73D and the lump sum payment is made. (2) Subject to paragraph (7), the member’s pension is increased by the full amount of the increase to be made in accordance with the terms of the option after the final adjustment in that amount in accordance with regulation 73J. (3) Paragraph (2) is without prejudice to any reduction falling to be made in accordance with regulation 73H(5) as a result of the member becoming entitled to payment of a pension before his chosen birthday. (4) In the case of an option under regulation 73A(1)(b), 73C(1)(b) or 73D(1)(b), any benefit payable to a surviving partner or a dependent child in respect of the member under these Regulations is increased by the appropriate amount. (5) In paragraph (4) subject to regulations 73H and 73I(3) “the appropriate amount” means— (a) in the case of a surviving partner pension payable under regulation 24, 26 or 87A(10), 37.5 per cent of the amount of the increase mentioned in paragraph (2) that would have applied in the member’s case if the member had become entitled to the increase on the date of death (disregarding paragraph (3)); (b) in the case of a surviving partner pension payable under regulation 25, 37.5 per cent of the amount of the increase in the member’s pension as a result of the option; (c) in the case of a child allowance payable under regulation 34, 36 or 87A(17)(b), the appropriate fraction of 75 per cent of the amount of the increase mentioned in paragraph (2) that would have applied in the member’s case if the member had become entitled to the increase on the date of death (disregarding paragraph (3)); (d) in the case of a child allowance payable under regulation 35, the appropriate fraction of 75 per cent of the amount of the increase in the member’s pension as a result of the option. (6) For the purposes of paragraph (5) the “appropriate fraction” means the same fraction as that applied to the member’s pension in order to calculate the amount of child allowance payable in respect of that member. (7) Paragraph (8) applies only to an option under 73A(1)(a), 73C(1)(a) or 73D(1)(a) where a pension is to be paid for either three or six months at the same rate as the member’s pension was being paid at the date of that member’s death. (8) Any increase in a member’s pension shall be included only in a benefit payable to a surviving partner or a dependent child in respect of the member under these Regulations whilst it is being paid at the rate and for the duration of one of the periods referred to in paragraph (7). (73H) (1) If a member in respect of whom an option under regulation 73A, 73C and 73D has been exercised dies before the end of the period of 12 months beginning with the date on which the option was exercised— (a) regulation 73G(4) does not apply; and (b) an amount equal to the contributions paid under the option must be paid— (i) in the case of an option under regulation 73A or 73C, to the member’s personal representatives; and (ii) in the case of an option under regulation 73D, to the employing authority which made the contribution. (2) If a member in respect of whom an option under regulation 73A has been exercised dies after the end of the period of 12 months beginning with the date on which the option was exercised and before the end of the contribution option period, regulation 73G(4) applies as if all contributions due after the date of death had been made. (3) If a member in respect of whom an option under regulation 73A, 73C or 73D has been exercised becomes entitled to a pension under regulation 13A as a result of a claim made before the end of the period of 12 months beginning with the date on which the option was exercised— (a) regulation 73G(2) and (4) does not apply; and (b) an amount equal to the contributions paid under the option must be paid— (i) in the case of an option under regulation 73A or 73C, to the member, and (ii) in the case of an option under regulation 73D, to the employing authority which made the contribution. (4) If a member in respect of whom an option under regulation 73A has been exercised becomes entitled to a pension under regulation 13A before the end of the contribution period as a result of a claim made after the end of the period of 12 months beginning with the date on which the option was exercised, regulation 73G(2) and (4) applies as if all contributions under the option had been made. (5) If a member in respect of whom an option under regulation 73A, 73C or 73D has been exercised— (a) becomes entitled to a pension under regulation 14, 14A, or 16; or (b) becomes entitled to a pension under regulation 12 or 49 before reaching the age of 60; or (c) becomes entitled to a pension under regulation 12 after age 60 but before his chosen birthday the increase in the member’s pension which would otherwise be due under regulation 73G(2) or regulation 73I is reduced. (6) The amount of the reduction is such amount as the Department determines, after consulting the Scheme Actuary, to be appropriate by reason of the payment of the increase before the member reaches his chosen birthday. (73I) (1) This regulation applies if— (a) the full number and amount of contributions due under an option under regulation 73A for the whole contribution option period are not made; and (b) paragraphs (1) to (4) of regulation 73H do not apply. (2) The increase in the member’s pension is— (a) the appropriate proportion of the increase that would have been made under regulation 73G(2) if the full number and amount of contributions had been made; or (b) the appropriate proportion of the increase calculated in accordance with sub-paragraph (a) reduced in accordance with regulation 73H(5) if that regulation applies to the member. (3) In the case of an option under regulation 73A(1)(b), 73C(1)(b) or 73D(1)(b), the increase in any surviving partner or child allowance payable under Parts III and X in respect of the member is— (a) the appropriate proportion of the increase that would have been made under regulation 73G(4) if the full number and amount of contributions had been made; or (b) the appropriate proportion of the increase calculated in accordance with sub-paragraph (a) reduced in accordance with regulation 73H(5) if that regulation applies to the member. (4) For the purposes of paragraphs (2) and (3), the appropriate proportion is calculated in accordance with such method as the Scheme Actuary may determine and specify in guidance given to the Department. (5) In making a determination under paragraph (4), the Scheme Actuary must have regard to— (a) the proportion that the total contributions paid bears to the full amount of contributions due under an option under regulation 73A for the whole contribution option period; and (b) the preservation requirement. (73J) (1) This regulation applies for the purposes of determining the final amount of the increase in a member’s pension as a result of the exercise of an option under regulation 73A, 73C or 73D. (2) The amount of that increase immediately before the beginning date for that pension is found as set out in paragraph (3). (3) Step 1 - Calculate the amount of the increase in accordance with regulations 73G to 73I immediately before that date (“the basic amount”). - Step 2 - Multiply the basic amount by the retail prices index for the second month before that in which the person becomes entitled to it to find the Step 2 amount. - Step 3 - Divide the Step 2 amount by the retail prices index for the month in which the option was exercised to find the Step 3 amount. - Step 4 - Add to the Step 3 amount any amount by which the Step 3 amount would be increased under the Pensions (Increase) Act (Northern Ireland) 1971 if it were the amount of the member’s pension to find the Step 4 amount. - Step 5 - Divide the Step 4 amount by the Step 3 amount to find the Step 5 factor. - Step 6 - Divide the Step 3 amount by the Step 5 factor to find the adjusted basic amount. (5) The amount of the increase in a member’s pension as a result of the exercise of an option under regulation 73A, 73C or 73D as at the beginning date for that pension is— (a) if the adjusted basic amount is greater than the basic amount, the adjusted basic amount; and (b) otherwise the basic amount. (6) In this regulation “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of the Pensions (Increase) Act (Northern Ireland) 1971 (see section 8(2) of that Act).

Amendment of regulation 76

52

In paragraph (7) of regulation 76 (Mental health officers)—

• (a) in sub-paragraph (a) for “(Early retirement pension (ill-health))” substitute “or 13A” ;

• (b) in sub-paragraph (b) for “or surviving civil partner's” substitute “, surviving civil partners or surviving nominated partner's”.

Amendment of regulation 77

53

In paragraph (5) of regulation 77 (Members doing more than one job), for “70” substitute “75”.

Amendment of regulation 78

54

For paragraph (6) of regulation 78 (Part-time employment) substitute—

(6) If a member with superannuable service in part-time employment becomes entitled to a pension under regulation 13, 13A, 14 or 14A (ill health pensions, pensions on redundancy and early retirement pensions)— (a) the member’s superannuable service in part-time employment will count at its full length for the purpose of calculating— (i) whether and (if so) to what extent, the superannuable service upon which the pension under regulation 13 or 13A is based should be increased under that regulation; or (ii) the qualifying service for the purposes of regulation 14(2)(a) or regulation 14A(2)(a), (b) the pension will be based on the whole-time equivalent of the period of part-time employment and, in the case of a pension under regulation 13 or 13A, the increase under that regulation will be limited to such amount as bears the same proportion to the amount that would have been paid had the superannuable service not been part-time as the whole-time equivalent bears to comparable whole-time employment.

Amendment of regulation 82

55

• (1) Regulation 82 (Members whose earnings are reduced) is amended as provided by paragraphs (2) to (6).

• (2) For paragraphs (1) and (2) substitute—

(1) The Department may agree to pay a preserved pension under regulation 49 in respect of a member’s superannuable service before his earnings were reduced if— (a) the member has at least two years qualifying service; and (b) within the three month period after the member’s earnings are reduced that the member’s employer certifies that the reduction is due to the circumstances described in paragraph (2); or (c) the member satisfies all of the conditions specified in paragraph (2A). (2) The circumstances referred in paragraph (1)(b) are that the reduction is due to— (a) the member being transferred to other employment with an employing authority; or (b) the member taking up other employment with an employing authority, in circumstances approved by the Department; or (c) a change in the member’s duties, while continuing in the same employment, otherwise than at the member’s request or as a result of something done by the member. (2A) The conditions referred to in paragraph (1)(c) are that— (a) the member has attained normal minimum pension age or, where relevant, protected pension age; (b) the member makes an election and the Department has not previously accepted an election made by that member, and (c) the member’s employer has certified that— (i) the member’s superannuable pay is reduced by at least 10 per cent for a period of at least one year beginning with the first pay day on which the reduced superannuable pay was paid; (ii) for a period of at least 12 months ending immediately before the reduction referred to in head (i), the member’s superannuable pay had not been subject to any other reduction; (iii) the reduction to the member’s superannuable pay is the result of a change to that member’s duties so that his new, or remaining, duties are less demanding and carry less responsibility than the member’s previous duties.

• (3) For paragraph (4), substitute—

(4) An election referred to in paragraph (2A) must be made— (a) in writing and addressed to the Department; and (b) within 15 months of the member’s superannuable pay being reduced.

• (4) In paragraph (5) for “exercising the option described in this regulation”, substitute “the Department agrees to pay a preserved pension under regulation 49 in accordance with paragraph (1)”.

• (5) In paragraph (6)(b) after “(Early retirement pension (ill-health))”, insert “or 13A”.

• (6) For paragraph (7), substitute—

(7) If the member leaves superannuable employment with a pension under regulation 13 or 13A and the member’s superannuable service falls to be increased as described in— (a) paragraphs (4) to (6) of regulation 13; or (b) paragraphs (4) to (6) of regulation 13A, then, if the member’s superannuable service before and after the break is treated separately under paragraph (5), the increase will apply only in respect of benefits attributable to the period after the member’s earnings were reduced. (8) For the purposes of this regulation, “superannuable pay” in respect of part-time employment means the amount that the Department determines would have been paid in respect of a single comparable whole-time employment.

Amendment of regulation 84

56

For paragraph (4) of regulation 84 (Suspension of pension on return to HPSS employment) substitute—

(4) The pension referred to in paragraph (1) shall again become payable if the member either ceases to be in any HSC employment (or reduces the number of hours worked to 16 or less) for a period of one month or, if sooner— (a) from the date of his 70th birthday if the pension referred to in paragraph (1) becomes payable on or before 31st March 2008; or (b) from the date of his 75th birthday if the pension referred to in paragraph (1) becomes payable on or after 1st April 2008.

Amendment of regulation 85

57

• (1) Regulation 85 (Reduction of pension on return to HPSS employment) is amended as provided by paragraphs (2) to (5).

• (2) For paragraphs (1) and (1A), substitute—

(1) Subject to paragraph (15), this regulation applies to a member— (a) until he attains the age of 60; and (b) who is in receipt of a relevant pension; and (c) who continues in, or subsequently returns to, HSC employment. (1A) A relevant pension for the purpose of this regulation is a pension payable,— (a) in respect of superannuable employment that ceased before 1st April 2008,— (i) under any or regulations 13 to 14C (pensions on ill health retirement and redundancy), or (ii) in accordance with regulation 49(2)(b) (Preserved pension); or (b) in respect of superannuable employment that ceased on or after 1st April 2008,— (i) any of regulations 13 to 14, or (ii) in accordance with regulation 14A(2)(d)(ii) (Early retirement pension (termination of employment by employing authority)), or (iii) except where paragraph (c) applies, in accordance with regulation 49(2)(b); or (c) where the member is a special class officer— (i) regulation 12 (Normal retirement pension), or (ii) if regulation 75(3)(b) (Nurses, physiotherapists, midwives and health visitors) applies to the member, in accordance with regulation 49(2)(b).

• (3) For paragraph (3) substitute—

(3) If the relevant pension is one referred to in paragraph (1A)(a) or (c)— (a) the member’s pension will be reduced by the appropriate amount; (b) the appropriate amount is the difference between the member’s previous pay and the aggregate of— (i) the amount of the member’s pension (including in that amount any amount by which that pension has been reduced pursuant to an election under regulation 17A), and (ii) the amount of the member’s pay from HSC employment for any financial year after the pension becomes payable. (3A) If the relevant pension is one referred to in paragraph (1A)(b), the member’s pension will be reduced in accordance with paragraphs (3B) to (3D) if Amount A exceeds the member’s previous pay. (3B) The reduction in that member’s pension shall be equal to the difference between Amount A and the member’s previous pay, but shall not exceed Amount B. (3C) For the purposes of paragraphs (3A) and (3B), Amount A is the aggregate of— (a) the amount of the member’s pay from HSC employment for any financial year after the pension becomes payable; and (b) Amount B. (3D) For the purposes of paragraphs (3B) and (3C), Amount B is the difference between— (a) the amount of the member’s pension (including in that amount any amount by which that pension has been reduced pursuant to an election under regulation 17A); and (b) the amount of an actuarially reduced pension.

• (4) In paragraph (14), in the appropriate place in alphabetical order insert—

• “actuarially reduced pension” means such annual amount as the Department determines, after consulting the Scheme Actuary, to be the amount that would have been payable to the member (regardless of whether the member has reached normal minimum pension age or protected minimum pension age) if the member had become entitled to a pension—calculated in accordance with regulation 16 (Early retirement pension (with actuarial reduction)) at the time he became entitled to a pension mentioned in paragraph (1A)(b), plusany increases to that amount payable under Part I of the Pensions (Increase) Act (Northern Ireland) 1971 for that period;

• (5) For paragraph (15), substitute—

(15) This regulation does not apply to— (a) practice staff in respect of whom a pension is payable under any of regulations 12 to 16 and 49 who were employed by a registered medical practitioner on both 31st August 1997 and 1st September 1997 and who— (i) were ineligible to rejoin the scheme with effect from 1st September 1997; or (ii) made an election not to rejoin the scheme with effect from that date and who have not cancelled that election; and (b) members who are transferred into HSC employment as a result of a transfer of an undertaking to the employer.

Insertion of new regulation 86A

58

After regulation 86 (Benefits in respect of superannuable employment after pension becomes payable) insert—

(86A) (1) This regulation applies to a member in respect of whom a pension is payable under regulation 13A and who subsequently returns to superannuable employment. (2) For the purposes of this regulation— (a) the member’s “previous service” means the superannuable service in respect of which the member became entitled to receive a pension under regulation 13A; and (b) the member’s “later service” means any superannuable service which accrues after becoming so entitled. (3) Subject to paragraph (4), the member’s benefits in respect of later service shall be calculated without regard to the member’s previous service. (4) For the purposes of regulation 4 (Meaning of superannuable service) and regulation 10(3) and (4) (Contributions by members), the member’s previous service and later service shall be aggregated. (5) Subject to the following provisions of this regulation, a member who— (a) is entitled to a tier 1 pension in respect of his previous service; and (b) satisfies the tier 1 condition or, as the case may be, the tier 2 condition in respect of the member’s later service, shall be entitled to the following benefits. (6) Those benefits are— (a) the member’s original tier 1 pension in respect of the member’s previous service; and (b) a tier 1 pension or, as the case may be, a tier 2 pension in respect of the member’s later service.

Amendment of heading to regulation 87

59

In the heading to regulation 87 (Benefits on death in superannuable employment after pension becomes payable), after “pension” insert “under regulation 13”.

Amendment of regulation 87

60

In regulation 87, for paragraphs (4) to (9) substitute—

(4) If a member to whom this regulation applies leaves a surviving— (a) spouse or civil partner; or (b) nominated partner (if the member became entitled to the pension referred to in paragraph (1) on or after 1st April 2008), the amount of pension payable to the surviving spouse, civil partner or nominated partner shall be the aggregate of the amounts referred to in paragraphs (5) and (7). (5) Subject to paragraph (9), the amount payable in respect of the member’s previous service shall be equal to the amount of the member’s pension (if any) that was payable when the member died. (6) The amount referred to in paragraph (5) shall be paid for— (a) the 3 months immediately following the member’s death; or (b) the 6 months immediately following the member’s death if he leaves a dependent child who is dependent on the surviving spouse, civil partner or nominated partner. (7) The amount payable in respect of the member’s later service shall be equal to the rate of the member’s superannuable pay when the member died. (8) The amount referred to in paragraph (7) shall be paid for the 6 months immediately following the member’s death. (9) Paragraph (5) shall not apply if the aggregate of the spouse’s or civil partner’s pension and any child allowance which would otherwise be payable under these Regulations in respect of the member’s previous service is greater. (10) Upon expiry of the 3 month or, as the case may be, 6 month period referred to in paragraph (6), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s previous service shall be the amount determined in accordance with regulation 25. (11) Upon expiry of the 6 month period referred to in paragraph (8), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s later service shall be equal to one-half of the rate of pension mentioned in paragraph (3A) that would have been payable to the member. (12) If a member to whom this regulation applies leaves a dependent child but— (a) does not leave a surviving spouse or civil partner; and (b) a nominated partner pension is not payable in respect of his later service, the child allowance, for the 6 months immediately following the member’s death, shall be equal to the aggregate of the member’s rate of superannuable pay when he died and the amount of the member’s pension (if any) that the member was receiving at that time. (13) Subject to paragraph (14), except where a child allowance is payable at the rate mentioned in paragraph (12), the child allowance in respect of the member’s later service shall— (a) be paid as a proportion of the rate of pension mentioned in paragraph (3A) that would have been payable to the member; and (b) such proportion shall be determined in accordance with the circumstances as described in regulation 34 (Member dies in superannuable employment). (14) If a member to whom this regulation applies leaves a child who was a dependent child both at the time the member’s previous service was terminated and when the member died, any child allowance payable under these Regulations shall be calculated according to— (a) regulation 35 (Member dies after pension becomes payable) in respect of the pension already in payment; and (b) regulation 34 in respect of later superannuable employment. (15) If the aggregate of the superannuable service used in the calculation referred to in paragraph (14)(a) and that used in the calculation referred to in paragraph (14)(b) (“the member’s aggregated service”) is less than 10 years, additional service will be allocated to the later period of superannuable employment for the purpose of the calculation under regulation 34. (16) The amount of additional service referred to in paragraph (15) is the difference between 10 years superannuable service and the member’s aggregated service.

Insertion of new regulation 87A

61

After regulation 87 insert—

(87A) (1) This regulation applies to a member in respect of whom a pension is payable under regulation 13A who— (a) returns to superannuable employment after that pension becomes payable; and (b) dies in superannuable employment. (2) For the purposes of this regulation, the member’s “previous service” means the superannuable service in respect of which the member became entitled to receive a pension under regulation 13A (Ill health pension on early retirement) and the member’s “later service” means any superannuable service which accrues after becoming so entitled. (3) Subject to paragraph (4), the member’s benefits in respect of later service shall be calculated without regard to the member’s previous service. (4) For the purposes of regulation 4 (Meaning of superannuable service) and regulation 10(3) and (4) (Contributions by members), the member’s previous service and later service shall be aggregated. (5) If this regulation applies, a lump sum payable on the member’s death shall be payable in addition to any lump sum payable under regulation 19 (Member dies after pension becomes payable). (6) The additional lump sum referred to in paragraph (5) shall be equal to 5 times the amount of the pension that would have been payable to the member had he left HSC employment and been entitled to a tier 2 pension based on the member’s later service under regulation 13A on the date of the member’s death. (7) If a member to whom this regulation applies leaves a surviving spouse, civil partner or nominated partner, the amount of pension payable to the surviving spouse, civil partner or nominated partner shall be the aggregate of the amounts referred to in paragraphs (8) and (10). (8) Subject to paragraph (12), the amount payable in respect of the member’s previous service shall be equal to the amount of the member’s pension (if any) that was payable when the member died. (9) The amount referred to in paragraph (8) shall be paid for— (a) the 3 months immediately following the member’s death; or (b) the 6 months immediately following the member’s death if the member leaves a dependent child who is dependent on the surviving spouse, civil partner or nominated partner. (10) The amount payable in respect of the member’s later service shall be equal to the member’s rate of superannuable pay when the member died. (11) The amount referred to in paragraph (10) shall be paid for the 6 months immediately following the member’s death. (12) Paragraph (8) shall not apply if the aggregate of the spouse's, civil partner’s or nominated partner’s pension and any child allowance which would otherwise be payable under these Regulations in respect of the member’s previous service is greater. (13) Upon expiry of the 3 month or, as the case may be, 6 month period referred to in paragraph (9), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s previous service shall be the amount determined in accordance with regulation 25 (Member dies after pension becomes payable). (14) Upon expiry of the 6 month period referred to in paragraph (11), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s later service shall be equal to one-half of the rate of pension that would have been payable to the member had the member become entitled to the pension mentioned in paragraph (6). (15) If a member to whom this regulation applies leaves a dependent child but does not leave a surviving spouse, civil partner, or nominated partner, the child allowance, for the 6 months immediately following the member’s death, shall be equal to the aggregate of— (a) the member’s rate of superannuable pay when the member died; and (b) the amount of the member’s pension (if any) that the member was receiving at that time. (16) Subject to paragraph (17), except where a child allowance is payable at the rate mentioned in paragraph (15), the child allowance in respect of the member’s later service shall— (a) be paid as a proportion of the rate of pension that would have been payable to the member had he become entitled to the pension mentioned in paragraph (6); and (b) such proportion shall be determined in accordance with the circumstances as described in regulation 34 (Member dies in superannuable employment). (17) If a member to whom this regulation applies leaves a child who was a dependent child both at the time the member’s previous service was terminated and when the member died, any child allowance payable under these Regulations shall be calculated according to— (a) regulation 35 (Member dies after pension becomes payable) in respect of the pension already in payment; and (b) regulation 34 in respect of later superannuable employment. (18) If the aggregate of the superannuable service used in the calculation referred to in paragraph (17)(a) and that used in the calculation referred to in paragraph (17)(b) (“the member’s aggregated service”) is less than 10 years, additional service will be allocated to the later period of superannuable employment for the purpose of the calculation under regulation 34. (19) The amount of additional service referred to in paragraph (18) is the difference between 10 years superannuable service and the member’s aggregated service.

Amendment of regulation 89A

62

• (1) Regulation 89A (Deduction of tax: further provisions) is amended as provided by paragraphs (2) and (3).

• (2) In paragraph (2) for “Where” substitute “Subject to paragraph (2A), if”.

• (3) After paragraph (2) insert—

(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the Department and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

Amendment of Schedule 2

63

• (1) Schedule 2 is amended by paragraphs (2) to (13).

• (2) In paragraph 2A (Membership: locum practitioners)—

• (a) sub-paragraph (4) is omitted;

• (b) in sub-paragraph (5), for “Except where sub-paragraph (4) applies, no” substitute “No”.

• (3) In paragraph 8 (Limit on superannuable earnings—dental practitioners), in sub-paragraph (2), after “1995” insert “and ending before 1st April 2008”.

• (4) In paragraph 9[^f00020] (Officer service treated as practitioner service), in sub-paragraph (5), after “(Early retirement pension (ill-health))” insert “or 13A”.

• (5) For paragraph 10(2) (Contributions to the scheme) substitute—

(2) The contribution rate for practitioners and non-GP providers is as set out in the following tables.

Column 1	Column 2
Amount of superannuable earnings	Contribution rate
Up to £19,682	5%
£19,683 to £65,002	6.5%
£65,003 to £102,499	7.5%
£102,500 to any higher amount	8.5%
Column 1	Column 2
---	---
Amount of superannuable earnings	Contribution rate
Up to £19,165	5%
£19,166 to £63,416	6.5%
£63,417 to £99,999	7.5%
£100,000 to any higher amount	8.5%
Column 1	Column 2
---	---
Amount of superannuable earnings	Contribution rate
Up to £18,697	5%
£18,698 to £61,869	6.5%
£61,870 to £97,560	7.5%
£97,561 to any higher amount	8.5%

(2A) The Department may make a determination substituting any or all of the amounts of superannuable earnings or contribution rates specified in the tables in sub-paragraph (2) with effect from the date specified in the determination, and before making a determination the Department must consider— (a) the advice of the Scheme Actuary, and (b) advice from such employee and employer representatives as the Department considers appropriate. (2B) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s Practitioner or non-GP provider service would not be a whole number of pounds, those earnings will be rounded down to the nearest whole pound. (2C) If, in the 2008–2009 scheme year a member is in practitioner and non-GP provider service as well as (concurrently) employment other than as a practitioner in respect of which he is liable to pay contributions in accordance with regulation 10, the contributions payable in respect of the member's— (a) practitioner or non-GP provider service, shall be determined in accordance with the provisions of these Regulations that apply to a practitioner or non-GP provider, and (b) employment as an officer, shall be determined in accordance with the provisions of these Regulations that apply to an officer. (2D) For the purposes of this paragraph, “zero hours contract” means superannuable employment as an officer in respect of a contract under which— (a) an employing authority does not guarantee to provide work for the member; (b) there are no specified working hours or working patterns; (c) the member is paid only for work actually done under it. (2E) Sub-paragraphs (2F) to (2O) apply to practitioners (other than a dentist performer) and non-GP providers. (2F) If the practitioner or non-GP provider— (a) was in superannuable employment throughout the 2007–2008 scheme year or began such employment during that year; and (b) was in such employment on 1st April 2008, sub-paragraphs (2G) to (2I) apply. (2G) If the practitioner or non-GP provider— (a) was engaged in superannuable employment as a practitioner or non-GP provider throughout the whole of the 2006–2007 scheme year; and (b) has, in accordance with paragraph 23, certified the member’s superannuable earnings for the 2006–2007 scheme year and forwarded a record of those earnings to the host Health and Social Services Board, or is not required to certify earnings in accordance with that paragraph but the host Health and Social Services Board has the member’s final superannuable earnings figure, the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of Table 2 in respect of the amount of superannuable earnings referred to in column 1 of that Table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2006–2007 scheme year. (2H) If (2G) does not apply and a practitioner or non-GP provider— (a) was engaged in superannuable employment as practitioner or non-GP provider throughout the whole of the 2005–2006 scheme year; and (b) has, in accordance with paragraph 23, certified the member’s superannuable earnings for the 2005–2006 scheme year and forwarded a record of those earnings to the host Health and Social Services Board, or is not required to certify earnings in accordance with that paragraph but the host Health and Social Services Board has the member’s final superannuable earnings figure, the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of Table 3 in respect of the amount of superannuable earnings referred to in column 1 of that Table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2005–2006 scheme year. (2I) If paragraphs (2G) or (2H) do not apply— (a) that practitioner’s or, as the case may be, the non-GP provider’s superannuable earnings in respect of the 2008–2009 scheme year shall be the amount agreed between the host Health and Social Services Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year, and (b) contributions payable for that year shall be those specified in column 2 of Table 1 in respect of the amount of superannuable earnings referred to in column 1 of that Table which corresponds to those estimated earnings. (2J) If the practitioner or non-GP provider commences superannuable employment for the first time (having no earlier practitioner or non-GP provider service) at any time during the 2008–2009 scheme year— (a) that practitioner’s or, as the case may be, the non-GP provider’s superannuable earnings for that scheme year shall be the amount agreed between the host Health and Social Services Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year, and (b) contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of superannuable earnings referred to in column 1 of that Table which corresponds to those estimated earnings. (2K) If a practitioner or non-GP provider— (a) commences further superannuable employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”); (b) has existing or previous employment during that scheme year as a practitioner or as a non-GP provider in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”), and (c) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in HSC employment other than as a practitioner during the 2008–2009 scheme year, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment. (2L) If a practitioner or non-GP provider— (a) commences employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”); (b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with this paragraph (“the earlier employment”); and (c) has ceased the earlier employment prior to commencing the later employment, and (d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in HSC employment other than as a practitioner during the 2008–2009 scheme year, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate determined in accordance with paragraph (2J). (2M) If a practitioner or non-GP provider— (a) commences employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”); (b) has no previous practitioner or non-GP provider employment in that scheme year; (c) has previous employment as an officer on a whole-time or part-time basis employment during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme in accordance with regulation 10 (“the earlier employment”), and (d) has ceased the earlier employments prior to commencing the later employment, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment. (2N) Where sub-paragraph (2M) applies and the practitioner or non-GP provider had two or more earlier officer employments, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier officer employments was the last to cease. (2O) Where sub-paragraph (2N) applies and all of earlier officer employments or the last two of them cease on the same day— (a) that practitioner’s or non-GP provider’s superannuable earnings in respect of the later employment referred to in paragraph (2M)(a) shall be the amount agreed between the host Health and Social Services Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or provider’s superannuable earnings from all practitioner or provider sources for that year, and (b) contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of superannuable earnings referred to in column 1 of that Table which corresponds to those estimated earnings. (2P) If a dentist performer— (a) was in superannuable employment as a dentist performer throughout the 2007–2008 scheme year or began such employment during that year, and (b) was in such employment on 1st April 2008, sub-paragraphs (2Q) or (2R) apply. (2Q) If a dentist performer was in superannuable employment as a dentist performer during any part of the 2006–2007 scheme year— (a) that performer’s superannuable earnings shall be determined by applying the formula— $$SERNDSE×365$where—SER is the total of all dentist performer superannuable earnings received during that part of the scheme year referred to in sub-paragraph (a);NDSE is the number of days of superannuable employment, and$ (b) the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of Table 2 in respect of the amount of superannuable earnings referred to in column 1 of that Table corresponding to the practitioner’s superannuable earnings for the 2006–2007 scheme year calculated in accordance with paragraph (a). (2R) If (2Q) does not apply and the dentist performer was engaged in superannuable service as a dentist performer during any part of the 2007–2008 scheme year— (a) that performer’s superannuable earnings shall be determined by applying the formula— $$SERNDSE×365$where—SER is the total of all dentist performer superannuable earnings received during that part of the scheme year referred to in paragraph (2R)(a);NDSE is the number of days of superannuable employment, and$ (b) the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of superannuable earnings referred to in column 1 of that Table which correspond to the performer’s superannuable earnings for the 2007–2008 scheme year calculated in accordance with sub-paragraph (a). (2S) If a dental performer commences superannuable employment for the first time (having no earlier dentist performer employment) at any time during the 2008–2009 scheme year— (a) that performer’s superannuable earnings shall be determined by applying the formula— $$ESENDSE×365$where—ESE is an estimate of the practitioner’s superannuable earnings from all sources for the days of superannuable employment in the 2008–2009 scheme year; andNDSE is the number of days of superannuable employment, and$ (b) contributions payable shall be those specified in column 2 of Table 1 in respect of the amount of superannuable earnings referred to in column 1 of that Table corresponding to the practitioner’s superannuable earnings for the 2008–2009 scheme year calculated in accordance with this sub-paragraph. (2T) If a dentist performer— (a) commences further superannuable employment as a dentist performer at any time during the 2008–2009 scheme year (“the later employment”); and (b) has existing or previous superannuable employment during that scheme year as a dentist performer in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”), that dentist performer shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment. (2U) If a dentist performer— (a) commences employment as a dentist performer at any time during the 2008–2009 scheme year (“the later employment”); (b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a practitioner (other than a dentist performer) or a non-GP provider in accordance with this paragraph (“the earlier employment”); (c) has ceased the earlier employment prior to commencing the later employment, and (d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in HSC employment other than as a practitioner during the 2008–2009 scheme year, that dentist performer shall pay contributions in respect of the later employment at the same rate determined in accordance with paragraph (2J). (2V) If a dentist performer— (a) commences employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”); (b) has no dentist performer employment in that scheme year; (c) has previous employment as an officer on a whole-time or part-time basis during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the Scheme in accordance with regulation 10 (“the earlier employment”), and (d) has ceased the earlier officer employments prior to commencing the later employment, that dentist performer shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier officer employment. (2W) Where sub-paragraph (2V) applies and the dentist performer had two or more earlier officer employments, that dentist performer shall pay contributions in respect of the later employment referred to in paragraph (2V)(a) at the same rate as that which applied to whichever of the earlier officer employments was the last to cease. (2X) Where sub-paragraph (2V) applies and all of the earlier officer employments referred to in paragraph (2V)(c) or the last two or more of them cease on the same day— (a) that performer’s superannuable earnings shall be determined by applying the formula— $$ESENDSE×365$where—ESE is an estimate of the total of all dentist performer superannuable earnings received for the days of superannuable employment in the 2008–2009 scheme year; andNDSE is the number of days of superannuable employment, and$ (b) contributions payable shall be those specified in column 2 of Table 1 in respect of the amount of superannuable earnings referred to in column 1 of that Table corresponding to the practitioner’s superannuable earnings for the 2008–2009 scheme year calculated in accordance with this sub-paragraph. (2Y) Where, at any time during the 2008–2009 scheme year, a practitioner (other than a dentist performer) also commences employment as a dentist performer (or vice versa) the employment as a practitioner (other than as a dentist performer) and the employment as a dentist performer will be treated separately under this paragraph. (2Z) If none of the previous sub-paragraphs of this paragraph apply, for the purpose of determining a member’s relevant contribution rate the Department must determine the amount of the member’s superannuable pay to be attributed to the 2008–2009 scheme year and, in so doing shall, in addition to the matters referred to in paragraph (2A), have regard to the superannuable pay attributable to superannuable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of superannuable allowances.

• (6) In paragraph 10(3)(a) omit “and reaches age 65”.

• (7) For paragraph 11(2) (Normal retirement pension) substitute—

(2) In respect of— (a) any scheme year prior to the 2008–2009 scheme year, the member’s uprated earnings have been uprated in the manner determined by the Department having consulted such professional organisations as the Department considered appropriate; (b) the 2008–2009 scheme year and any later scheme year, the member’s uprated earnings are to be calculated by uprating the member’s superannuable earnings by the amount of the annual increase due under the provisions of the Pensions (Increase) Act (Northern Ireland) 1971 and Article 69 of the Social Security Pensions (Northern Ireland) Order 1975[^f00021], plus 1.5 per cent annually. (3) Nothing in this paragraph shall be taken to require the Department to revisit the calculation of uprated earnings referred to in sub-paragraph (2)(a).

• (8) In paragraph 12—

• (a) for “regulation 13 (Early retirement (ill-health) is”, substitute “regulations 13 and 13A are”;

• (b) for “that regulation”, substitute “regulation 13 or paragraphs (4) to (6) of regulation 13A”.

• (c) after sub-paragraph (2), add—

(3) Regulation 13A is modified so that the definition of “regular employment of like duration” in paragraph (18) of that regulation means such employment as the Department considers would involve a similar level of engagement in the member’s current superannuable service as a practitioner.

• (9) After paragraph 16A (Increased surviving civil partner’s pension) insert—

(16B) In the case of a member who made a nomination under regulation 31F (Dependent surviving nominated partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6th April 1988 plus the relevant daily proportion for each additional day. (16C) In the case of a member who made an election under regulation 31H (Increased surviving civil partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6th April 1988 plus the relevant daily proportion for each additional day.

• (10) For paragraph 17 (Child allowance—member dies in superannuable employment) substitute—

(17) In the case of members who die in superannuable employment as practitioners— (a) paragraphs (4C), (4D), (6) and (7) of regulation 34 (Member dies in superannuable employment) are modified so that the references to the rate of the member’s superannuable pay when he died is treated, in relation to the member’s employment as a practitioner, as references to the average rate of the member’s superannuable earnings during the last complete quarter before the member died; (b) paragraphs (10) and (12) of that regulation are modified so that the reference to the member’s final year’s superannuable pay when he died is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

• (11) After paragraph 17 (Child allowance—member dies in superannuable employment), insert—

(17A) Regulation 49 is modified so that the definition of “regular employment of like duration” in paragraph (14) of that regulation means such employment as the Department considers would involve a similar level of engagement to the member’s superannuable service as a practitioner immediately before that service ceased.

• (12) Paragraph 19(6) (Members absent from work) is omitted.

• (13) After paragraph 22 (Reduction of pension on return to HSC employment) insert—

(22A) The following provisions are modified so that the reference to the member’s rate of superannuable pay when he dies is treated as a reference to the average rate of the member’s superannuable earnings during the last complete quarter before the member died— (a) paragraphs (7) and (12) of regulation 87 (Benefits on death in superannuable employment after pension under regulation 13 becomes payable); and (b) paragraphs (10) and (15)(a) of regulation 87A (Benefits on death in superannuable employment after pension under regulation 13A becomes payable).

Amendment of Schedule 2A

64

• (1) Schedule 2A[^f00022] is amended as provided by paragraphs (2) to (4).

• (2) In paragraph 1(2)(a) (Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit), for “paragraph 11” substitute “paragraph 9”.

• (3) In paragraph 9 (Payment of lump sum on death)—

• (a) in sub-paragraph (c) omit “and (3B)”;

• (b) for sub-paragraph (d) substitute—

• (d) the reference in paragraph (3C) to “the member who is in superannuable service under the scheme” shall be a reference to “person entitled to a pension credit or, as the case may be, a pension credit member”.

• (4) In paragraph 9, for sub-paragraphs (b), (c) and (d) substitute—

(b) the reference in paragraphs (2), (3), (4) and (5) of that regulation to “member” shall be a reference to “person entitled to a pension credit or, as the case may be, the pension credit member”; (c) the reference in paragraphs (2), (3), (4) and (10) of that regulation to “member’s personal representative” shall be a reference to “personal representative of the person entitled to a pension credit or, as the case may be, the pension credit member”. (d) for paragraph (6) substitute— (6) A nomination shall be given only by a person entitled to a pension credit, or as the case may be, a pension credit member under the scheme. (e) for paragraph (9) substitute— (9) A person entitled to a pension credit, or as the case may be, a pension credit member whose credit was implemented on, or after, 1st April 2008 cannot give a notice referred to in paragraph (3)(a). (f) in paragraph (12) omit sub-paragraph (d).

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 8th April 2008.

D. C. Bingham — A senior officer of the — Department of Health, Social Services and Public Safety

The Department of Finance and Personnel consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance and Personnel on 8th April 2008.

Adrian Arbuthnot — A senior officer of the — Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

These regulations further amend the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (S.I. 1995 No. 95) (“the 1995 Regulations”).

Regulation 1 provides for citation, commencement and retrospective effect. Retrospective effect is provided for by Article 14(1) of the Superannuation (Northern Ireland) Order 1972.

Regulation 2 amends certain definitions in the 1995 Regulations.

Regulation 3 amends regulation 3 of the 1995 Regulations (Meaning of superannuable pay). It provides for the calculation of superannuable pay and makes provision for the calculation of pay of a member credited with superannuable service under another public sector pension scheme.

Regulation 4 amends regulation 4 of the 1995 Regulations (Meaning of superannuable service). It provides that benefits are to be calculated by a maximum period of superannuable service (45 years in most cases) and provides that superannuable service in excess of the maxima will be ignored.

Regulation 5 substitutes regulation 7 of the 1995 Regulations (Restrictions on membership). It provides new restrictions on membership of the 1995 HPSS Superannuation Scheme and, in particular, provides that a person over the age of 75 or a person over the age of 70 on or before 31st March 2008 cannot be a member of the Scheme.

Regulation 6 makes consequential amendments to regulation 8 of the 1995 Regulations (Restrictions on further participation in the scheme).

Regulation 7 amends regulation 10 of the 1995 Regulations (Contributions by members). It introduces new contribution rates linked to bands of superannuable pay. Those rates run from 5 per cent to 8.5 per cent (depending on the pay band).

Regulation 8 makes consequential amendments to regulation 11 of the 1995 Regulations (Contributions by employing authorities).

Regulation 9 amends regulation 12 of the 1995 Regulations (Normal retirement pension) so as to provide that the Department can discharge its liability for a pension by the payment of a lump sum and in doing so has to have regard to the life expectancy of a member.

Regulation 10 amends regulation 13 of the 1995 Regulations (Early retirement pension (ill health)), so as to limit its application to a member who retires from superannuable employment on or after 1 April 2008 but submitted an application for the benefit prior to that date.

Regulation 11 inserts new regulations 13A to 13C which introduce a new two tier ill health pension on early retirement, reassessment of an ill health pension awarded on early retirement and the effect of further employment on such a benefit.

Regulation 12 makes a consequential amendment to regulation 14 of the 1995 Regulations (Early retirement pension (redundancy etc)).

Regulation 13 omits regulation 15 of the 1995 Regulations (Early retirement pension (employers consent)).

Regulation 14 inserts a new regulation (17A) which enables a member to opt to exchange part of a pension for a lump sum payment.

Regulation 15 amends regulation 18 of the 1995 Regulations (Member dies in superannuable employment) so as to provide when a lump sum on death is payable.

Regulation 16 amends regulation 19 of the 1995 Regulations (Member dies after pension becomes payable) to take account of the new two tier ill health pension.

Regulation 17 substitutes regulation 22 of the 1995 Regulations (Payment of lump sum) to provide for an order of priority in respect of the payment of a lump sum death benefit.

Regulations 18 to 29 amend regulations 23 to 31D of the 1995 Regulations (Widow and Widowers). In particular, they make provision for the period over which a widow’s pension is paid and the rate at which is payable.

Regulation 21 amends regulation 25 of the 1995 Regulations (Member dies after pension becomes payable) to take account of the new two tier ill health pension.

Regulation 22 amends regulation 26 of the 1995 Regulations (Member dies with preserved pension) to provide that where a member dies with a preserved pension, the rate of the dependant’s pension will be determined by reference to an ill health pension he would have received had he retired through ill health on the day he left superannuable employment.

Regulation 23 amends regulation 29 of the 1995 Regulations (Widower’s pension) to provide that the whole of the member’s superannuable service will be taken into account when calculating a widower’s pension.

Regulation 24 amends regulation 30 of the 1995 Regulations (Dependent widower’s pension) to take account of the new two tier ill health pension.

Regulation 25 amends regulation 31 of the 1995 Regulations (Increased widower’s pension) to provide for the payment of a pension to a surviving partner of a female member.

Regulation 26 amends regulation 31A of the 1995 Regulations (Surviving civil partner’s pension) to take account of the two tier ill health pension.

Regulation 27 amends regulation 31B of the 1995 Regulations (Dependent surviving civil partner’s pension) to take account of the two tier ill health pension.

Regulation 28 amends regulation 31D of the 1995 Regulations (Increased surviving civil partner’s pension) to provide for the devolution of a surviving civil partner’s pension in cases where the member dies without leaving a civil partner but leaving a surviving widower or nominated partner.

Regulation 29 inserts new regulations 31E to 31H to make provision for a surviving nominated partner’s pension on the same basis as a surviving civil partner’s or surviving spouse’s pension.

Regulation 30 amends regulation 32 of the 1995 Regulations (Dependent child) so as to take account of nominated partner’s pensions and to define a dependant child.

Regulation 31 amends regulation 34 of the 1995 Regulations (Member dies in superannuable employment) to provide for the destination of a pension payable in respect of dependents where the member dies in superannuable employment.

Regulation 32 amends regulation 35 of the 1995 Regulations (Member dies after pension becomes payable) to provide for the calculation of a pension in circumstances where a member dies after the pension becomes payable.

Regulation 33 amends regulation 36 of the 1995 Regulations (Member dies with preserved pension) to make similar provision where a member dies with a preserved pension.

Regulation 34 amends regulation 38 of the 1995 Regulations (Child not dependent on surviving parent or spouse of a parent) to take account of nominated partner pensions.

Regulation 35 amends regulation 39 of the 1995 Regulations (Allocation of pension) to take account of the 45 year superannuable service limit in the scheme.

Regulation 36 substitutes regulation 42 of the 1995 Regulations (Contracting-out conditions to be overriding) so as to provide that the scheme will be administered in conformity with the contracting-out conditions applicable to occupational pension schemes.

Regulation 37 amends regulation 43 of the 1995 Regulations (Guaranteed minimum pensions) so as to carry that principle forward in relation to both guaranteed minimum pensions and rights under section 5(2B) of the Pensions Schemes (Northern Ireland) Act 1993.

Regulation 38 amends regulation 49 of the 1995 Regulations (Preserved pension) to provide when a pension and lump sum will be payable in respect of those who have a preserved pension and to determine when a member with a preserved pension shall be treated as being incapable of any regular employment.

Regulation 39 amends regulation 50 of the 1995 Regulations (Refund of contributions) in consequence of the amendments made to Part IV (Contracting-out requirements) of the 1995 Regulations.

Regulation 40 amends regulation 52 of the 1995 Regulations (Early leavers returning to superannuable employment) to take account of the two tier ill health pension.

Regulation 41 substitutes regulations 53 to 59 of the 1995 Regulations.

Regulations 42 and 43 are consequential and in the case of regulation 43 omit regulation 64 of the 1995 Regulations (Waiver of transfer payments).

Regulation 44 amends regulation 66 of the 1995 Regulations (Other leave of absence) to provide that a period of absence continues to count as superannuable service but it does not exceed 6 months and the member continues to contribute to the scheme.

Regulation 45 amends regulation 67 of the 1995 Regulations (Right to buy additional service) to provide when a member can increase his rights to benefit by purchasing additional service.

Regulation 47 amends regulation 70 of the 1995 Regulations (Paying for additional service by single payment) to provide new time limits for the purchasing of additional service and the cost of doing so.

Regulation 48 amends regulation 71 of the 1995 Regulations (Paying for unreduced lump sum by single payment) to impose time limits for the making of an election to pay for an unreduced lump sum by a single payment.

Regulation 49 amends regulation 72 of the 1995 Regulations (Paying for additional service or unreduced retirement lump sum by regular additional contributions) to provide for the limits on the amount of superannuable pay which may be used to purchase additional service or unreduced retirement lump sum by regular contribution payments.

Regulation 51 inserts new regulations 73A to 73J which provide for the facility to purchase additional pension.

• New regulation 73A deals with an option to purchase additional pension.

• New regulation 73B deals with the effect of being absent or leaving and rejoining the scheme during the option period referred to in 73A.

• New regulation 73C deals with the facility to purchase additional pension by the payment of a lump sum (as does 73D in respect of employing authorities).

• New regulation 73E with the procedure for and effect of making an option under regulations 73A, 73C and 73D.

• New regulation 73F deals with the cancellation and cessation of an option under 73A.

• New regulation 73G deals with the effect of the payment of additional contributions.

• New regulation 73H deals with the effect of death or early payment of a pension after an option has been exercised.

• New regulation 73I deals with the effect of part payment of periodical contributions.

• New regulation 73J deals with the revaluation of increases bought under options.

Regulation 52 amends regulation 76 of the 1995 Regulations (Mental health officers) to take account of the new tier 2 ill health pension.

Regulation 53 amends regulation 77 of the 1995 Regulations (Members doing more than one job) to allow for a pension to come into payment at age 75.

Regulation 54 amends regulation 78 of the 1995 Regulations ((Part-time employment) to also take account of the new tier 2 ill health pension.

Regulation 55 amends regulation 82 of the 1995 Regulations (Members whose earnings are reduced) to provide for the protection of pension rights if a member approaching retirement takes up less demanding duties.

Regulation 56 amends regulation 84 of the 1995 Regulations (Suspension of pension on return to HPSS employment) to provide that a pension which has been suspended on return to employment may again become payable in certain specified circumstances.

Regulation 57 amends regulation 85 of the 1995 Regulations (Reduction of pension on return to HPSS employment) to set out the circumstances when certain pensions payable under other parts of the 1995 Regulations will be reduced upon return to employment and the amount by which they will be so reduced.

Regulation 58 inserts a new regulation 86A to deal with the effect of a return to service on a tier 1 or tier 2 ill health pension.

Regulation 59 makes consequential amendments to regulation 87 of the 1995 Regulations (Benefits on death in superannuable employment after pension becomes payable).

Regulation 60 amends regulation 87 of the 1995 Regulations (Benefits on death in superannuable employment after pension becomes payable) detailing the amount of and length of a payment made to a surviving spouse or civil partner or nominated partner.

Regulation 61 inserts a new regulation 87A to deal with benefits on death in superannuable employment after a pension under regulation 13A becomes payable.