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Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009

Type Ni-Statutory-Rule

Publication 2009-02-25

Last updated 2019-11-18

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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Made: 25th February 2009

Coming into operation: 1st April 2009

In accordance with Article 9 of that Order the Department has consulted with the Northern Ireland Local Government Association, the Northern Ireland Local Government Officers’ Superannuation Committee and such representatives of other persons likely to be affected by the Regulations as appeared to it to be appropriate.

PART 1 — PRELIMINARY

Citation and commencement

1

These Regulations may be cited as the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 and shall come into operation on 1st April 2009.

Interpretation

2

(1) Schedule 1 (interpretation) contains definitions of expressions used in these Regulations which apply for their interpretation unless the context indicates they have a different meaning.

(2) Unless that is so, references to members or membership generally refer to active members or active membership respectively unless otherwise stated or the context indicates a different meaning.

PART 2 — MEMBERSHIP OF SCHEME

General eligibility for membership

3

(1) A person may only be an active member of the Scheme if he is employed by an employing authority under a contract of employment of a duration of 3 months or more, except where—

(i) he has applied for membership under regulation 9 (joining the scheme); or

(ii) section 3 (automatic enrolment) of the Pensions (No. 2) Act (Northern Ireland) 2008 applies to him.

(2) Subject to paragraph (1)—

(a) this regulation, or any of regulations 4 (employees of community admission bodies) to 6 (admission agreements – further provisions) enables him to be one; and

(b) regulation 2(2) (active members) of the Benefits Regulations applies to him,

and he is not prevented by regulation 8 (further restrictions on eligibility).

(3) Subject to paragraph (1), a person may be an active member if he is employed by an employing authority.

Employees of community admission bodies

4

(1) Subject to the requirements of this regulation and regulation 6 (admission agreements – further provisions), the Committee may make an admission agreement with any community admission body.

(2) The following are community admission bodies—

(a) a body which provides a public service in the United Kingdom otherwise than for the purposes of gain and which either—

(i) has sufficient links with an employing authority for the body and the employing authority to be regarded as having a community of interest whether because the operations of the body are dependent on the operations of the employing authority or otherwise, or

(ii) is approved by the Department for the purpose of admission to the Scheme;

(b) a body to the funds of which any employing authority contributes;

(i) local authorities;

(ii) local authorities and officers of local authorities;

(iii) officers of local authorities where it is formed for the purpose of consultation on the common interests of local authorities and the discussion of matters relating to local government; or

(iv) employing authorities;

(d) a statutory undertaker;

(e) a non-statutory undertaker;

(f) the managers of a voluntary school or grant maintained integrated school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986[^f00003]; and

(g) the governing body of an institution of further education within the meaning of the Further Education (Northern Ireland) Order 1997[^f00004].

(3) Approval under paragraph (2)(a)(ii) may be subject to such conditions as the Department thinks fit and it may withdraw approval at any time if such conditions are not met.

(4) Where, at the date that an admission agreement is made with a body mentioned in paragraph (2)(b), the funding contributions paid to the body by one or more employing authorities equal in total 50% or less of the total amount it receives from all sources, it must be a term of the admission agreement that the employing authority which provides funding (or, if more than one, all of them) guarantees the liability of the body to pay all amounts due from it under these Regulations or the Benefits Regulations.

(5) In this regulation—

(a) “a non-statutory undertaker” means a body who, though not authorised by any statutory provision to do so, is primarily engaged in carrying on—

(i) any railway, light railway, road transport, water transport, canal, inland navigation, dock harbour or pier; or

(ii) any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic; and

(b) “a statutory undertaker” means a body authorised by any statutory provision to carry on—

(i) any railway, light railway, road transport, water transport, canal, inland navigation, dock harbour or pier; or

(ii) any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic.

Employees of transferee admission bodies

5

(1) Subject to the requirements of this regulation and regulation 6 (admission agreements – further provisions), the Committee may make an admission agreement with any transferee admission body.

(2) A transferee admission body is a body, other than a community admission body, that is providing or will provide—

(a) a service or assets in connection with the exercise of a function of an employing authority as a result of the transfer of the service or assets by means of a contract or other arrangement; or

(b) a public service and which is approved by the Department for the purposes of admission to the Scheme.

(3) In the case of an admission agreement with a transferee admission body under paragraph (2)(a) the employing authority, if it is not also the Committee, must be a party to the admission agreement.

(3A) Where a (2)(a) transferee admission body is exercising the functions of an employing authority in connection with more than one contract or other arrangement under paragraph (2)(a), the Committee and the admission agreement body shall enter into a separate admission agreement in respect of each contract or arrangement.

(4) Approval under paragraph (2)(b) may be subject to such conditions as the Department thinks fit and it may withdraw approval at any time if such conditions are not met.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) This paragraph applies where a transferee admission body undertakes to meet the relevant requirements of this regulation and regulation 6, and—

(a) in the case of a body under paragraph (2)(a), the employing authority undertakes to meet the requirements of this regulation; or

(b) in the case of a body under paragraph (2)(b), the Department approves the body for admission to the Scheme and the conditions, if any, to which the approval is subject, have been met.

(9) Where paragraph (8) applies—

(a) the Committee must admit to the Scheme the eligible employees of the transferee admission body specified by the body; and

(b) where it does so, the terms on which it does so are the admission agreement for the purposes of these Regulations and the Benefits Regulations.

(10) Only those employees of the transferee admission body who are employed in connection with the provision of a service or assets mentioned in paragraph (2) are eligible to be designated, under regulation 6(2), members of the Scheme.

Admission agreements – further provisions

6

(1) An admission agreement with a community admission body or a transferee admission body shall make provision for the relevant matters set out in Schedule 2 (matters to be included in admission agreements with admission bodies).

(2) A person employed by a community admission body or an eligible person employed by a transferee admission body may only be a member if the person, or class of employees to which the person belongs, is designated in the admission agreement by the body as being eligible for membership of the Scheme.

(3) An admission agreement with an admission body shall require that in the case of a body under—

(a) regulation 4, to the satisfaction of the Committee;

(b) regulation 5(2)(a), to the satisfaction of the employing authority; or

shall carry out an assessment, taking account of actuarial advice, of the level of risk arising on premature termination of the provision of service or assets by reason of insolvency, winding up or liquidation of the admission body.

(4) Subject to paragraph (5), the admission agreement shall further provide that where the level of risk identified by the assessment is such as to require it, an admission body shall enter into an indemnity or bond in an approved form with—

(a) a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits or to effect and carry out contracts of general insurance;

(b) an EEA firm of the kind mentioned in paragraph 5(b) and 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to accept deposits or to effect and carry out contracts of general insurance; or

(c) a person who does not require permission under that Act to accept deposits, by way of business, in the United Kingdom.

(5) Where, for any reason it is not possible for an admission body to enter into an indemnity or bond, the admission agreement shall provide that the admission body secures a guarantee in a form satisfactory to the Committee from—

(a) a person or persons who fund the admission body in whole or in part; or

(b) a person who—

(i) owns; or

(ii) controls the exercise of the functions,

of the admission body.

(6) An admission agreement must terminate if the admission body ceases to be such a body and may make such other provision about its termination as the parties consider appropriate.

(7) When the Committee makes an admission agreement, it must promptly inform the Department of—

(a) the date the agreement takes effect;

(b) the admission body’s name; and

(c) in the case of an agreement with a transferee admission body under regulation 5(2)(a) (employees of transferee admission bodies), the name of the relevant employing authority.

(8) The Committee and an admission body may make an admission agreement despite the fact they do not exercise their functions or provide services or assets in areas that overlap or adjoin each other.

(9) Any question which may arise between the parties to an admission agreement relating to the construction of the agreement or the rights and obligations under that agreement shall be referred in writing to the Department for determination.

(10) These Regulations and the Benefits Regulations apply to employment with an admission body in which the employee is an active member in the same way as if the admission body were an employing authority.

(11) A body designated under the provisions of the Local Government (Superannuation) Act (Northern Ireland) 1950 shall be deemed to have an admission agreement under regulation 4 (employees of community admission bodies) for so long as that body continues to employ active members of the Scheme.

(12) In this regulation and Schedule 2 “indemnity or bond in approved form” means an indemnity or bond, payable to the fund, to meet a level of risk exposure arising on insolvency, winding up or liquidation of the admission body, actuarially assessed to the satisfaction of the Committee and employing authority in the case of a transferee admission body under regulation 5 (employees of transferee admission bodies).

Separate employments, etc.

7

(1) Where a person holds separate employments under one employing authority, these Regulations and the Benefits Regulations apply as if each of them were with a different employer.

(2) For the purposes of these Regulations and the Benefits Regulations, a clerk of a district council who performs functions under Article 9(2) (conduct of elections) of the Electoral Law (Northern Ireland) Order 1972[^f00006] shall, in relation to those functions, be treated as if he were employed by that district council and his pay shall be treated as fluctuating emoluments by that district council.

Further restrictions on eligibility

8

(1) If a person’s employment entitles him to belong to another public service pension scheme, or would so entitle him were it not for his age, that employment does not entitle him to be a member, unless that other scheme was made under Article 9 of the Order of 1972.

(2) “Public service pension scheme” has the meaning given by section 150 (meaning of “pension scheme”) of the Finance Act 2004[^f00007].

(3) An employee of an admission body may not be a member if he is a member of another occupational pension scheme in relation to the employment in respect of which he would otherwise be eligible to be a member of the Scheme under regulation 6(2) (admission agreements – further provisions).

(4) A person can not become a member after the day before his 75th birthday.

(5) Retained or volunteer membership with a fire and rescue authority (within the meaning given to that term by Article 3 of the Fire and Rescue Services (Northern Ireland) Order 2006[^f00008]) on terms under which the retained or voluntary member is or may be required to engage in fire-fighting does not entitle the retained or voluntary member to be a member of the Scheme.

(6) Any person who as a member of staff of the University of Ulster is eligible to participate in the Universities’ Superannuation Scheme is not entitled to be a member of the Scheme.

Joining the Scheme

9

(1) A person who is eligible to be an active member of the Scheme on the day his employment begins becomes an active member on that day or on the day that person’s employer becomes an employing authority.

(2) A person who applies in writing to his employer to become a member after the date he would otherwise become a member under paragraph (1) becomes a member on the first day of the first payment period following the application.

(3) A person employed under a contract of employment of less than 3 months does not become an active member unless that person applies in writing to his employer to be an active member and he becomes a member on the first day of the first payment period following the application.

Ending of membership

10

(1) A person stops being a member in an employment if he stops being eligible for membership in that employment.

(2) A person who wishes to leave the Scheme must notify his employer in writing.

(3) A person with more than one employment may leave the Scheme if he wishes in respect of one, some or all of the employments.

(4) A member who gives a notice under paragraph (2) stops being a member in the specified employment from the date the notification specifies.

(5) But, if a date earlier than the date specified in the notice or no date is specified, he stops being a member at the end of the payment period during which the notice is given.

(6) Where notice is given by a person before he has been a member for 3 months, he must be treated as not having been a member in that period.

(7) A person who is a member and an employee of a transferee admission body shall be treated for the purpose of these Regulations and the Benefits Regulations as leaving a local government employment when he ceases to be employed in connection with the provision of the service or assets under regulation 5(2) (employees of transferee admission bodies) by virtue of which he became eligible to join the Scheme.

Periods of membership

11

(1) A person may not count any period of membership if his contributions for that period have been returned to him.

(2) A person may not count any period of membership if his rights in respect of it have been transferred by payment of a transfer value (see Part 9).

(3) A person may not count as a period of membership for the purpose of calculating any benefit under regulations 16 (normal retirement) to 20 (early leavers: ill-health) or 29 (calculation on leaving early) to 31 (early payment of pension: ill-health) of the Benefits Regulations so much of his membership as requires to be excluded to reduce the value under regulation 70(2)(b) by the amount recovered or retained under regulation 70 (recovery or retention where former member has misconduct obligation).

(4) Where a person pays contributions under regulation 16 (contributions during trade dispute absence) for any period, that period counts as a period within regulation 6 (periods of membership) of the Benefits Regulations even if his contract of employment did not subsist throughout that period.

(5) A period of membership under regulation 6(a) of the Benefits Regulations includes any period for which a member is treated as having paid contributions under regulation 13 (concurrent employments) or 41(4) (rights to return of contributions) of these Regulations.

(6) A period of membership as a—

(a) qualifying member between 1st January 1995 and 30th November 2007; ...

(b) newly qualifying member between 1st January 1995 and 6th February 2009 ; and

shall be calculated for the purposes of these Regulations and the Benefits Regulations, in accordance with regulations 10 (length of period of membership: calculation of benefit) and 19 (calculations) of the 2002 Regulations.

(7) In this regulation—

“qualifying member” means a member who is party to the Agreement;

“newly qualifying member” means a member who is employed as a classroom assistant by a voluntary grammar school or a grant maintained integrated school within the meaning of the Education Reform (Northern Ireland) Order 1989; and

“the Agreement” means the Collective Agreement for the Joint Negotiating Council of the Education and Library Boards dated 30th November 2007.

“the Agreement No. 2” means the Collective Agreement for the Joint Negotiating Council of the Education and Library Boards reached on 27th March 2015;

“the Agreement No. 2 qualifying member” means a member who was party to the Agreement No. 2;

Re-employed and rejoining deferred members

12

(1) Where a deferred member becomes an active member in an employment (“the new employment”) before becoming entitled to the immediate payment of retirement benefits, he may, by giving notice in accordance with paragraph (4), choose to have his membership in any former employment aggregated with his membership in the new employment.

(2) Where he has ceased to be an active member more than once, he may choose to aggregate under paragraph (1)—

(a) his membership at each of the times he so ceased; or

(b) only such periods of membership as are specified in the notice.

(3) But a member cannot choose to aggregate any period of former membership which he could have chosen to aggregate with another period of former membership but did not before the expiry of the period mentioned in paragraph (4)(b).

(4) Notice for the purposes of paragraph (1) must be given in writing to the Committee—

(a) while the deferred member is an active member in the new employment; and

(b) before the expiry of the period of 12 months beginning with the date that he became an active member again (or such longer period as the Committee may allow).

(5) References in this regulation to former membership include all membership which the member was entitled to count as membership immediately before he ceased his former active membership.

(6) Where a person ceases to be an active member in one employment and immediately becomes an active member in another employment, he shall be treated for the purposes of this regulation as if he were a deferred member as respects the first employment, despite never having ceased to be an active member of the Scheme.

(7) But paragraph (6) does not apply to a member who is the subject of—

(a) a transfer to which the Transfer of Undertakings (Protection of Employment) Regulations 2006[^f00010] (“the TUPE Regulations”) apply; or

(b) a transfer that is treated as if it were a relevant transfer within the meaning of regulations 2(1) and 3 of the TUPE Regulations, notwithstanding regulation 3(5) of those Regulations.

Concurrent employments

13

(1) Where a person ceases to be an active member in one employment (“the first employment”)—

(a) in respect of which he has at least three months’ total membership; or

(b) in respect of which he has an entitlement to benefits under regulation 5 (benefits) of the Benefits Regulations, and

continues as an active member in another employment which was held concurrently with the first employment, the person may elect to have the former membership in respect of the first employment aggregated with membership in that other employment.

(2) If he so elects, the provisions of regulation 12 (re-employed and rejoining deferred members) shall apply as if references to—

(a) his former membership or former active membership were references to his membership from his first employment;

(b) the new employment were references to his concurrent employment; and

(3) In the case of a person to whom this regulation applies, the period of membership which will be aggregated with his membership from the concurrent employment will be equal to his membership from his first employment, as reduced under regulation 7(3) and (4) (calculation of lengths of periods of membership) of the Benefits Regulations if the first employment was part-time, multiplied by the fraction—

$whole-time rate of pensionable pay in the first employmentwhole-time rate of pensionable pay in concurrent employment$

where the rate of pensionable pay in each case is the annual rate of pensionable pay on the last day of the first employment.

PART 3 — CONTRIBUTIONS

14

(1) If a person who is a member, or has applied to be a member, goes on maternity, paternity or adoption leave, the person must make contributions as respects any part of his period of maternity, paternity or adoption absence for which the person is a member and entitled to receive pay (including statutory pay).

(2) But that pay does not include any amount that reduces the member’s actual pay on account of possible entitlement to statutory pay.

(3) Such contributions must be made at the contribution rate on that pay.

(4) If a person who is a member or has applied to be a member—

(a) goes on ordinary maternity leave, paternity leave or ordinary adoption leave; and

(b) is not entitled to receive pay (including statutory pay) for all or any part of that period of leave,

the person shall be treated as if the person had paid contributions under paragraph (1) for the unpaid period of that leave and on the pay that the person would have received during that period but for the absence.

(5) If a person who is a member or has applied to be a member—

(a) is on maternity, paternity or adoption leave (other than ordinary maternity, paternity or adoption leave); and

(b) for all or part of that period of maternity, paternity or adoption absence is not entitled to receive pay (including statutory pay) but is a member,

the person may make contributions at the contribution rate as respects the unpaid period of that absence as if the person’s pay in the employment were equal to the adjusted pay.

(6) The adjusted pay shall be the pay the person was entitled to receive immediately before the unpaid period began (including statutory pay) but—

(a) not including any amount that reduces his actual pay on account of the person’s possible entitlement to statutory pay; and

(b) disregarding any amount he receives on account of a day’s work carried out under regulation 12A of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999[^f00011] or regulation 21A of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002[^f00012].

(7) A member to whom paragraph (5) applies may continue to pay contributions under regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions) which he was paying immediately before the leave began.

(8) If an active member goes on maternity, paternity or adoption leave, the member must continue to make any payments that member was making under regulation 19 (payment of additional regular contributions) or 20A (payment of additional contributions: survivor benefits (ASBCs)) of these Regulations or regulation 57 (payments to increase total membership) of the 2002 Regulations on the pay the member would have received during the period but for the leave.

(9) In this regulation—

“additional paternity leave” means leave under the Additional Paternity Leave Regulations (Northern Ireland) 2010;

“ordinary adoption leave” means leave under Article 107A of the Employment Rights (Northern Ireland) Order 1996[^f00013];

“ordinary maternity leave” means leave under Article 103 of that Order[^f00014];

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002;

“period of maternity, paternity or adoption absence” means any period throughout which a member is absent from duty because he is exercising his right to take—ordinary maternity or adoption leave;additional maternity or adoption leave under Article 105 or 107B of the Employment Rights (Northern Ireland) Order 1996[^f00015]; orpaternity leave; or additional paternity leave; and

“statutory pay” means any statutory maternity, paternity or adoption pay payable under the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00016].

Contributions during reserve forces service leave

15

(1) This regulation applies to a person who—

(a) is a member or who has applied to be a member; and

(b) goes on reserve forces service leave.

(2) He must pay contributions under regulation 3 (contributions payable by active members) of the Benefits Regulations and any payments under regulation 19 (payment of additional regular contributions) of these Regulations or regulation 57 (payments to increase total membership) of the 2002 Regulations that he was paying immediately before his relevant reserve forces service began if (and only if) his reserve forces pay during that service equals or exceeds the pensionable pay he would have received if he had continued to be employed in his former employment.

(3) Those contributions continue to be payable to the fund at the same rates on that pensionable pay.

(4) If he is not obliged to pay contributions under paragraph (2) he must be treated as if he had paid them and also any payments under regulation 19 or 20A (payment of additional contributions: survivor benefits (ASBCs)) of these Regulations of these Regulations or regulation 57 of the 2002 Regulations that he would have been liable to pay if he had continued to be employed in his former employment.

(5) If he was paying any contributions under regulation 21(1) (additional voluntary contributions and shared cost additional voluntary contributions) immediately before his leave began—

(a) he may continue to pay, or stop paying, them; and

(b) unless he has stopped paying them, the Committee must throughout the period of his relevant reserve forces service, continue to pay such contributions which were to be used to provide benefits for him on his death.

(6) His relevant reserve forces service counts as a period of membership in his former employment.

(7) If during that service, he—

(a) dies;

(b) attains his normal retirement age; or

he shall be treated as if he were in that employment at that time.

Contributions during trade dispute absence

16

(1) If a person—

(a) is away from work without permission for a period of one or more days during and because of a trade dispute (“a trade dispute absence”); and

(b) was a member immediately before—

(i) that period; or

(ii) where two or more periods of absence have occurred because of one dispute, the first such period,

he may make a contribution for the relevant contribution period at the rate of 16% on his lost pensionable pay for that period.

(2) A person’s lost pensionable pay is the difference between—

(a) his actual pensionable pay (if any); and

(b) the pensionable pay he would have received but for any trade dispute absence,

and, in determining that difference, any guarantee payments under Part 3 of the Employment Rights (Northern Ireland) Order 1996 must be disregarded.

(3) A period is a person’s relevant contribution period if—

(a) it is co-extensive with one of the intervals at which he is required under regulation 3 (contributions payable by active members) of the Benefits Regulations to make contributions; and

(b) it includes all or part of his trade dispute absence.

(4) The termination of a person’s contract of employment because of a trade dispute does not prevent this regulation applying to him if he again becomes an employee of the same employing authority and a member not later than the day after the dispute ends.

(5) A member to whom paragraph (1) applies—

(a) may continue to pay contributions under regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions) which he was paying immediately before the trade dispute absence began; and

(b) must continue to make any payments he was making under regulation 19 (payment of additional regular contributions) or 20A (payment of additional contributions: survivor benefits (ASBCs)) of these Regulations or regulation 57 (payments to increase total membership) of the 2002 Regulations on the pensionable pay he would have received during the period but for his absence.

(6) In this regulation, “trade dispute” has the meaning given in Article 127 of the Trade Union and Labour Relations (Northern Ireland) Order 1995[^f00017].

Contributions during absences with permission

17

(1) If a member—

(a) is away from his employment with permission (otherwise than because of illness or injury)—

(i) for a continuous period of less than 31 days; or

(ii) on jury service for any period; and

(b) is receiving reduced pay or no pay,

he must make the payments specified in paragraph (2) on the pensionable pay he would have received during the period but for his absence (“his deemed pay”).

(2) The payments are—

(a) contributions at the contribution rate; and

(b) any payments he was making under regulation 19 (payment of additional regular contributions) or 20A (payment of additional contributions: survivor benefits (ASBCs)) of these Regulations or regulation 57 (payments to increase total membership) of the 2002 Regulations.

(3) The member may continue to pay contributions under regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions) which he was paying immediately before the absence began.

(4) If a member—

(a) is away from his employment with permission (otherwise than because of illness or injury) for a continuous period of more than 30 days; and

(b) is receiving reduced pay or no pay,

he must make payments specified in paragraph (5) on his deemed pay.

(5) The payments are—

(a) contributions at the contribution rate for the first 30 days’ absence; and

(b) any payments he was making under regulation 19 or 20A of these Regulations or regulation 57 of the 2002 Regulations.

(6) The member may—

(a) make contributions at the contribution rate on his deemed pay for the remainder of the period of absence subject to a maximum of 36 months; and

(b) continue to make any payments he was making under regulation 21 which he was paying immediately before his absence began.

Applications to make absence contributions

18

(1) To make contributions under regulations 14(5) (contributions during child-related leave), 16 (contributions during trade dispute absence) or 17 (6)(a) (contributions during absences with permission), a person must apply to his employing authority in writing before the expiry of a period of 30 days beginning with the day—

(a) on which he returns to work, if he returns to work following the absence; or

(b) on which he ceases to be employed, if he ceases to be employed by that employing authority without returning to work.

(2) In either case, such longer period as the Committee may allow.

(3) A person’s personal representatives may make an application under paragraph (1) if he has died without making an application.

Payment of additional regular contributions (ARCs)

19

(1) A member who chooses to pay additional contributions under regulation 14 (election to pay additional regular contributions (ARCs)) of the Benefits Regulations must make his request in writing to the Committee.

(2) The member’s request must be copied to the member’s employing authority and must state the length of the period (“the ARC payment period”) over which he wishes to pay the additional regular contributions (“ARCs”).

(3) If—

(a) the Committee passes a resolution requiring a member to satisfy it that he is in reasonable health by producing to it a report by a registered medical practitioner, approved by the Committee, of the results of a medical examination undertaken at the member’s own expense; and

(b) it is not so satisfied,

it may refuse his request.

(4) The length of the ARC payment period must be such that it ends before the member’s normal retirement age.

(5) The member may only pay ARCs if the Committee notifies him in writing that it agrees to the request.

(6) The Government Actuary shall from time to time determine the amount of ARCs required for any given amount of increased pension and may determine different amounts of ARCs—

(a) for—

(i) persons of different ages; or

(ii) men or women; or

(b) depending on the length of different ARC payment periods.

(7) Where the Committee agrees to the member’s request—

(a) it must notify him and his employing authority of the amount of ARCs payable by him in accordance with the Government Actuary’s determination, expressed as an amount in pounds sterling; and

(b) the member must pay those ARCs from the next payment period (as defined in regulation 9(6) (joining the Scheme)) following the date of the Committee’s notification under paragraph (5).

(8) The Government Actuary may at any time redetermine any amount determined under paragraph (6) and, if he does so, the member must, from 1st April following the redetermination, pay ARCs in accordance with the redetermination.

(9) If the member pays (or is treated under regulation 20 (discontinuance of ARCs) as having paid) ARCs for the whole of the ARC payment period, he must be credited with the additional annual pension of the amount that those ARCs purchase.

Discontinuance of ARCs

20

(1) A member—

(a) may stop paying his ARCs before the end of the ARC payment period if he notifies the Committee and his employing authority in writing that he wishes to do so; and

(b) must stop doing so if he ceases to be an active member.

(2) If a member stops paying his ARCs before the end of the ARC payment period—

(a) on leaving his employment on the grounds of ill-health and the Committee makes a determination in respect of him under regulation 20(2) or (3) (early leavers: ill-health) of the Benefits Regulations; or

(b) on his death,

he is treated as having paid his ARCs up to the end of that period.

(3) If a member stops paying his ARCs and paragraph (2) does not apply to him, he must be credited with additional pension of an amount determined by the Government Actuary, having regard to the ARCs he paid before he stopped.

Additional voluntary contributions and shared cost additional voluntary contributions

21

(1) An active member may elect to pay additional voluntary contributions (“AVCs”) into a scheme established under contract between the Committee and a body approved for the purposes of the Finance Act 2004[^f00018] (“an additional voluntary contributions arrangement”).

(2) The additional voluntary contributions arrangement must be a money purchase pension scheme registered in accordance with the Finance Act 2004 and administered in accordance with that Act, the Pensions Act 2004[^f00019] and the Pensions (Northern Ireland) Order 2005[^f00020].

(3) Where the member’s employing authority, at its discretion, contributes to the arrangement, the additional voluntary contributions arrangement is known as a shared cost additional voluntary contributions arrangement and contributions to it as “SCAVCs”.

(4) Such AVCs and SCAVCs are in addition to any other contributions the member may pay under regulation 19 (payment of additional regular contributions).

(5) Where a member elects to pay AVCs or SCAVCs, he must first—

(a) notify his employing authority in writing; and

(b) in the notification specify—

(i) the percentage of his pensionable pay he wishes to pay or the amount he wishes to pay on his usual pay days from his pay;

(ii) whether he wishes any of his AVCs or SCAVCs to be used to provide benefits payable on his death (“death benefits”); and

(iii) if he does, the proportion so to be used.

(6) Subject to paragraph (7), a member may—

(a) vary—

(i) the amount of his AVCs or SCAVCs; or

(ii) the proportion of them to be used to provide death benefits; or

(b) stop paying AVCs or SCAVCs.

(7) Where he wishes to take the steps in paragraph (6), he must first notify his employing authority in writing.

(8) An active member may transfer, by notifying the Committee in writing within 12 months of joining, or such longer period as the Committee may allow, into his additional voluntary contributions scheme constituted under this regulation the accumulated value of any other additional voluntary contributions scheme to which he has subscribed.

(9) An election to pay AVCs or SCAVCs may be made in respect of each employment in respect of which a person is a member.

(10) The maximum a person may specify under paragraph (5)(b)(i) or notify under paragraph (7) as the varied amount in respect of each employment for which he makes such an election is 50% of the pensionable pay of that employment or an amount equal to 50% of the pensionable pay of that employment.

Use of accumulated value of AVCs and SCAVCs

22

(1) This regulation applies where a person who has paid AVCs or SCAVCs during his employment or made a transfer under regulation 21(8) (additional voluntary contributions)—

(a) leaves his employment with the employing authority notified under regulation 21(5)(a)—

(i) without entitlement to immediate payment of retirement benefits; or

(ii) with such entitlement under regulation 16 (normal retirement), 17 (retirement after the normal retirement age), 18 (flexible retirement), 19 (early leavers: inefficiency and redundancy), 30 (choice of early payment of pension) or 31 (early payment of pension: ill-health) of the Benefits Regulations;

(b) stops being an active member without leaving that employment; or

(c) becomes entitled to ill-health benefits under regulation 20 (early leavers: ill- health) of the Benefits Regulations.

(2) A person mentioned in paragraph (1)(a)(i) or (b) must notify the Committee in writing that he wishes the accumulated value of the AVCs or SCAVCs (“the accumulated value”) to be used in one or more of the permissible ways specified in the notification.

(3) The permissible ways are—

(a) to subscribe to a registered pension scheme (other than the Scheme);

(b) to purchase an appropriate policy from one or more insurance companies (within the meaning of section 275 of the Finance Act 2004).

(4) A person mentioned in paragraph (1)(a)(i), (1)(a)(ii) or (1)(c) may notify his employing authority in writing that he wishes the accumulated value to be used to provide additional pension for him under the Scheme, or partly to provide such pension for him.

(5) If he does so, he becomes entitled to such additional pension as is shown as appropriate in guidance issued by the Government Actuary.

(6) The employing authority must send notification under paragraph (2) or (4) to the Committee as soon as possible.

(7) In the case of a person mentioned in paragraph (1)(b) the employing authority must, as soon as possible, inform the Committee that the person has stopped being an active member.

(8) The Committee must make such arrangements as are necessary for the use of the accumulated value in accordance with a notification under paragraph (2) or (4) ....

(9) In the event that a member dies before the policy is entered into, the accumulated value is payable to his personal representatives.

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Separate treatment of AVCs and SCAVCs from other contributions

23

(1) Regulations 41 (rights to return of contributions) and 42 (exclusion of rights to return of contributions) do not apply to—

(a) AVCs or SCAVCs payable under these Regulations or any other agreement made for the payment of AVCs before the commencement date; or

(b) interest on late payments which relate to AVCs or SCAVCs.

(2) The regulations mentioned in paragraph (3) do not apply in relation to benefits under—

(a) such a policy as mentioned in regulation 22(3)(b); or

(b) any agreement made for the payment of AVCs or SCAVCs before the commencement date.

(3) Those regulations are—

(a) regulation 50 (first instance decisions – general);

(b) regulation 68 (forfeiture of pension rights after conviction of employment-related offences);

(d) regulation 70 (recovery or retention where former member has misconduct obligation).

Cost of calculations of additional pension where no notification given under regulation 22(4)

24

(1) This regulation applies where, at a member’s request, the Committee gives him information concerning the amount of additional pension which would be payable if he were to give notification in regulation 22(4) (use of accumulated value of AVCs and SCAVCs).

(2) If the member does not give such notification before the expiry of the period of 3 months beginning with the date the Committee gives him the information, it may deduct the cost of calculating that amount from the accumulated value of the additional contributions mentioned in regulation 15(1) (elections to pay additional voluntary contributions) of the Benefits Regulations.

PART 4 — PENSION FUND AND EMPLOYERS’ PAYMENTS

Administration and management

25

(1) For the purposes of these Regulations and the Benefits Regulations the Committee shall be constituted in accordance with Part 1 of Schedule 3 (constitution of the Committee).

(2) The Committee shall have the powers specified in Part 2 of Schedule 3 (powers of the Committee).

(3) The expenses and allowances payable by the Committee shall be in accordance with Part 3 of Schedule 3 (expenses and allowances payable by the Committee).

The fund

26

The Committee is responsible for maintaining the fund and any admission agreement fund established under regulation 28 (admission agreement funds).

Governance policy statement

27

(1) The Committee must, after consultation with such persons as it considers appropriate, prepare, maintain and publish a written statement setting out—

(a) whether the Committee delegates its function or part of its function in relation to maintaining a pension fund to a sub-committee or an officer of the Committee; and

(b) if it delegates that function or part of that function to a sub-committee or an officer of the Committee—

(i) the frequency of any sub-committee meetings;

(ii) the terms of reference, structure and operational procedures of the delegation; and

(iii) whether the sub-committee includes representatives of employing authorities or members, and if so, whether those representatives have voting rights.

(2) The first such statement must be published before 1st April 2010.

(3) The statement must be revised and published by the Committee following a material change in its policy on any of the matters referred to in paragraph (1).

Admission agreement funds

28

(1) Where the Committee has made an admission agreement, it may establish a further pension fund (an “admission agreement fund”) in addition to the fund.

(2) Immediately the Committee establishes an admission agreement fund, it must give the Department written notice that it has done so.

(3) The notice must specify the admission bodies whose employees are eligible for benefits from the admission agreement fund.

(4) Where an admission agreement fund is established—

(a) the liabilities of the fund as respects membership in employment with those specified bodies become liabilities of the admission agreement fund; and

(b) assets of such value as an actuary appointed by the Committee determines to be appropriate must be transferred from the fund to the admission agreement fund.

(5) When valuations under regulation 31 (actuarial valuations and certificates) of both the fund and the admission agreement fund are first obtained after the admission agreement fund is established, the Committee must obtain a transfer statement from the actuary appointed by the Committee.

(6) The transfer statement must specify whether, in the opinion of the actuary, there is a need for further assets to be transferred from the fund to the admission agreement fund and, if so, their value.

(7) Where the transfer statement specifies that assets of a specified value need to be transferred, the Committee must arrange for assets of that value to be transferred as soon as is reasonably practicable.

Accounts and audit

29

(1) The Committee shall keep accounts of all financial transactions of the fund (including any admission agreement fund it establishes).

(2) The Secretary of the Committee shall prepare the financial statements for the financial year ended the 31st March 2010 and subsequent financial years in accordance with paragraph (4) and shall forward 3 copies of the financial statements duly signed and dated by him to the Department no later than the 30th June after the expiration of the financial year to which the financial statements relate.

(3) The input period for the purposes of section 238 of the Finance Act 2004 is the year ending 31st March 2010 and each year ending 31st March thereafter.

(4) The financial statements shall comprise—

(a) a Foreword;

(b) a Statement of the Committee’s Responsibilities;

(d) a Fund Account;

(e) a Net Assets Statement, and

shall be prepared in accordance with guidance for the time being issued by the Department of Finance and Personnel.

(5) The financial statements shall give a true and fair view of the Fund Account for the financial year, and the Net Assets Statement as at the end of the financial year.

(6) The financial statements kept by the Committee shall be audited annually by the local government auditor who shall report on the financial statements audited and shall send his report, together with 2 audited copies of the financial statements duly signed and dated by him, to the Department within 14 days after the completion of the audit.

(7) The Department on receipt of the local government auditor’s report and the audited copies of the financial statements shall send a copy of such report and financial statements to the Secretary of the Committee who shall—

(a) lay such copy of the report and financial statements before the next meeting of the Committee; and

(b) forward a copy of such report and financial statements to each employing authority.

(8) The local government auditor may require—

(a) the production before him of all documents and financial records of the Committee which he thinks necessary for the purpose of the audit;

(b) any person holding or accountable for any such documents or financial records to appear before him at the audit or any adjournment thereof; and

(9) The Committee shall annually at such time as the Department may direct make to it a report of its proceedings during the preceding year, and the Department shall lay a copy of such a report before the Northern Ireland Assembly.

Funding strategy statement

30

(1) The Committee shall, after consultation with such persons as it considers appropriate, prepare, maintain and publish a written statement setting out its funding strategy.

(2) In preparing and maintaining the statement Committee shall have regard to—

(a) the guidance set out in the document published in March 2004 by Chartered Institute of Public Finance and Accountancy (“CIPFA”) and called “CIPFA Pensions Panel guidance on Preparing and Maintaining a Funding Strategy Statement (Guidance note issue No. 6)”; and

(b) the statement of investment principles published by the Committee under regulation 10 (statement of investment principles) of the Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000[^f00021].

(3) The first such statement shall be published before 1st April 2010.

(4) The statement shall be revised and published by the Committee following, and in accordance with, any—

(a) material change in its policy on the matters set out in the statement; and

(b) material change to the statement of investment principles under regulation 10(4) of the Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000.

Actuarial valuations and certificates

31

(1) The Committee must obtain—

(a) an actuarial valuation of the assets and liabilities of the fund (including any admission agreement funds) as at 31st March 2010 and in every third year afterwards;

(b) a report by an actuary in respect of the valuation; and

(2) Each of those documents must be obtained before the first anniversary of the date (“the valuation date”) as at which the valuation is made or such later date as the Department may agree.

(3) A report under paragraph (1)(b) must contain a statement of the demographic assumptions used in making the valuation and the statement must show how the assumptions relate to the events which have actually occurred in relation to members of the Scheme since the last valuation.

(4) A rates and adjustments certificate is a certificate specifying—

(a) the common rate of employer’s contribution;

(b) any individual adjustments; and

for each year of the period of 3 years beginning with 1st April in the year following that in which the valuation date falls.

(5) The common rate of employer’s contribution is the amount, if any, which in the actuary’s opinion, should be paid to the fund by all contributing bodies whose employees contribute to it and any other contributing body liable to contribute to the fund under regulation 33(7) (special circumstances where revised actuarial valuations and certificates must be obtained), so as to secure the fund’s solvency, expressed as a percentage of the pay of their employees who are active members.

(6) The actuary must have regard to—

(a) the existing and prospective liabilities of the fund arising from circumstances common to all those bodies;

(b) the desirability of maintaining as nearly constant a common rate of employer’s contribution as possible; and

(c) the current version of the Committee’s funding strategy statement mentioned in regulation 30 (funding strategy statement).

(7) An individual adjustment is—

(a) any percentage or amount by which, in the actuary’s opinion contributions at the common rate of employer’s contribution should in the case of—

(i) a particular contributing body;

(ii) a particular guarantor; or

(iii) both employing authority and inheriting body if agreed under regulation 33A (apportionment),

be increased or reduced by reason of any circumstances peculiar to that contributing body, guarantor or both of them; and

(b) any other amount (whether or not expressed as a percentage of the pay of their employees who are active members) which, in the actuary’s opinion,

(i) a contributing body;

(ii) guarantor; or

(iii) both employing authority and inheriting body if agreed under regulation 33A,

should pay, by reason of any circumstances peculiar to that contributing body, guarantor, or employing authority and inheriting body or by reason of any liabilities in the Scheme for which responsibility rests with the contributing body, guarantor, or employing authority and inheriting body.

(8) A rates and adjustments certificate must contain a statement of the assumptions on which the certificate is given as respects—

(a) the number of members who will become entitled to payment of pensions under the provisions of the Scheme;

(b) the amount of liabilities arising in respect of such members; and

during the period covered by the certificate.

(9) The Committee must provide the actuary preparing a valuation or a rates and adjustments certificate with the consolidated revenue account of the fund and such other information as he requests.

Supply of copies of valuations, certificates, etc.

32

(1) The Committee must send copies of any valuation, report, certificate or revised certificate obtained under—

(a) regulation 31 (actuarial valuations and certificates) to—

(i) the Department;

(ii) each contributing body with employees who contribute to the fund in question; and

(iii) any other contributing body, guarantor or inheriting body which is or may become liable to make payments to that fund; or

(b) regulation 33 (special circumstances where revised actuarial valuations and certificates may be obtained) to—

(i) the Department; and

(ii) the contributing body, guarantor or inheriting body for which the Committee has commissioned the valuation, report, certificate or revised certificate.

(2) The Committee must also send to the Department—

(a) a copy of the consolidated revenue account with which the actuary was provided under regulation 31(9); and

(b) a summary of the assets of the fund at the valuation date (unless such summary is contained in the report under regulation 31(1)(b)).

Special circumstances where revised actuarial valuations and certificates must be obtained

33

(1) When obtaining a transfer statement under regulation 28(5) (admission agreement funds), the Committee must also obtain from the actuary a rates and adjustments certificate for the admission agreement fund for each remaining year of the period covered by the most recent such certificate for the fund.

(2) Where a contributing body ceases to employ active members or an admission agreement otherwise ceases to have effect, then unless agreed under paragraph (7) the Committee must obtain—

(a) an actuarial valuation on an appropriate basis determined by the fund’s actuary as agreed with the Committee as at the date on which the contributing body ceases to employ active members or (if applicable) its admission agreement otherwise ceases to have effect, of the liabilities of the fund in respect of that contributing body (“the outgoing contributing body”);

(b) a revision of any rates and adjustments certificate provided under regulation 31(4), showing the contributions due from or surplus due to the outgoing contributing body;

(c) such revised contributions due to the fund or surplus due to the outgoing contributing body from the fund will be paid as a lump sum within 1 month of the date of the rates and adjustments certificate or such longer period as the Committee and the outgoing contributing body agree; and

(d) the liabilities under sub-paragraph (a), include but are not limited to, liabilities in respect of current and former employees of the outgoing contributing body, liabilities which the outgoing contributing body has accepted, and liabilities which the outgoing contributing body has become responsible for by the operation of a scheme of reorganisation which has been created and approved in accordance with legislation, by the operation of law, because of the provisions of any legislation, or by an order of the Court.

(3) Where, for any reason, it is not possible to obtain the revised contributions from the outgoing contributing body or from an insurer or any person providing an indemnity or bond on behalf of that body, the Committee may obtain a further revision of any rates and adjustments certificate for the fund, showing—

(a) in the case where that outgoing contributing body is a community admission body within the meaning of regulation 4 (employees of community admission bodies), the revised contributions due from the guarantor, or any person providing an indemnity or bond on behalf of that body in relation that outgoing contributing body;

(b) in the case where that outgoing contributing body is a transferee admission body within the meaning of regulation 5 (employees of transferee admission bodies), the revised contributions due from the employing authority, or as the case may be, guarantor, or any person providing an indemnity or bond on behalf of that outgoing contributing body; and

(4) The Committee may obtain from the fund actuary a certificate specifying the percentage or amount by which, in the fund actuary’s opinion, that contributing body’s—

(a) contribution at the common rate of employer’s contribution should be adjusted; or

(b) any prior individual adjustment should be increased or decreased,

with a view to providing that the value of the assets of the fund in respect of the liabilities of that contributing body is neither materially more nor materially less than the anticipated share of the liabilities of the fund in respect of that contributing body at the date it ceases to employ active members or its admission agreement ceases to have effect (“the calculation date”).

(4A) The Committee may determine a nominated calculation date, where it reasonably believes that a contributing body is to cease to employ active members in the near future but the actual calculation date is not known, and such date will be the calculation date in substitution for the actual date on which the contributing body ceases to employ active members or its admission agreement otherwise ceases to have effect.

(4B) Where paragraph (4A) applies, the Committee—

(a) will assess on or as soon as practicable after the date on which the contributing body actually ceases to employ active members or its admission agreement otherwise ceases to have effect whether it should obtain a further revision of the rates and adjustments certificate under regulation 33(2)(b) as at that date; and

(b) may subsequently ask the fund actuary to revise or withdraw and reissue the rates and adjustments certificate if it considers it is reasonable to do so.

(4C) Where a revised rates and adjustments certificate is obtained under paragraph (4B)(a), it will take account of any contributions already received from the contributing body further to the rates and adjustments certificate obtained under paragraph (4A).

(5) Paragraph (6) applies where—

(a) the Committee agrees with an employing authority that the employing authority will pay increased contributions under regulation 35(4) (employer’s payment following decision to increase membership or award additional pension);

(b) it appears to the Committee that the amount of liabilities arising or likely to arise in respect of members in employment with an employing authority differs from the amount specified in, or likely as a result of, the assumptions stated for that employing authority in the actuary’s report by virtue of regulation 31(1); or

(c) an admission body has previously ceased to employ any active members and no actuarial valuation or rates and adjustments certificate has been obtained by the Committee in accordance with paragraph (7) but where that admission agreement still allows it to employ active members and it once again starts to employ active members.

(6) The Committee must obtain a revision of the rates and adjustments certificate affected, showing the resulting changes as respects that contributing body.

(7) Where a contributing body ceases to employ any active members of the Scheme the Committee may, with the approval of the Department, defer obtaining an actuarial valuation and a revision of the rates and adjustments certificate and determine the date as at which the actuarial valuation and a revision of the rates and adjustments certificate will be obtained and the dates from which it will be effective and at which it will be reviewed.

(8) During any period of deferral under paragraph (7) the contributing body will continue to pay contributions under regulation 34 in respect of the liabilities of the fund which are attributable to it.

(9) The Committee may, with the approval of the Department, if it thinks necessary to protect the solvency of the fund or prevent liabilities in relation to one contributing body falling onto other contributing bodies, require active members employed by a particular contributing body to cease future accrual with effect from a date specified by the Committee so that the contributing body no longer employs active members.

Employer’s contributions

34

(1) A contributing body must contribute to the fund, or as the case may be, an admission agreement fund, in each year covered by a rates and adjustments certificate under regulation 31 (actuarial valuations and certificates) or 33 (special circumstances where revised actuarial valuations and certificates must be obtained) the amount appropriate for that contributing body as calculated in accordance with the certificate and paragraph (4).

(2) During each of those years a contributing body must make payments to the fund or admission agreement fund, on account of the amount required for the whole year.

(3) Those payments on account must—

(a) where the contributing body employs active members of the Scheme, be paid at the end of the intervals determined under regulation 37 (payments by employing authorities to the Committee) and where the contributing body does not employ active members of the Scheme, be paid at intervals of not greater than 12 months as the Committee may determine; and

(b) equal the appropriate proportion of the whole amount due under paragraph (1) for the year in question.

(4) A contributing body’s contribution for any year is the sum of—

(a) the common percentage of the pay on which contributions have during that year been paid to the fund or admission agreement fund under regulation 14 (contributions during child-related leave), 15 (contributions during reserve forces service leave) or 17 (contributions during absences with permission) of these Regulations or regulation 3 (contributions payable by active members) of the Benefits Regulations by employees who are active members (which may be a nil amount); and

(b) any individual adjustment specified for that contributing body for that year or as the case may be, guarantor in the rates and adjustments certificate (which may be positive or negative and which may be expressed as an adjustment to the common percentage rate or a separate absolute amount).

(5) The common percentage is the common rate of employer’s contribution specified in that certificate, expressed as a percentage.

(6) Where an employee—

(a) is treated under regulation 14(4) as if he had paid contributions; or

(b) has paid contributions during a period of maternity, paternity or adoption absence (within the meaning of that regulation),

the pay on which the common percentage is calculated is the pay the employee would have received if he had not been absent.

Employer’s payment following resolution to increase membership or award additional pension

35

(1) This regulation applies where an employing authority makes a resolution under—

(a) regulation 12 of the Benefits Regulations (which confers power to increase the membership of an member by an additional period); or

(b) regulation 13 of those Regulations (which confers power to award additional pension).

(2) Unless paragraph (4) applies, the employing authority must pay the appropriate sum for the person to whom the resolution relates to the fund or admission agreement fund before the expiry of the relevant period.

(3) The appropriate sum for a person is such sum as is shown as appropriate in guidance issued by the Government Actuary.

(4) This paragraph applies where the Committee and the employing authority agree before the expiry of the relevant period that the employing authority will pay increased contributions under regulation 34 (contributing body’s contributions) or an amount to meet the cost of the increase in membership or the additional pension.

(5) Any extra charge on the fund or admission agreement fund resulting from the resolution must be repaid to the fund by the employing authority concerned but only so far as not paid under paragraphs (2) or (4).

(6) In the case of a resolution under regulation 12 of the Benefits Regulations, the additional period in question may only be counted as a period of membership if one of the conditions in paragraph (8) is met.

(7) In the case of a resolution under regulation 13 of those Regulations, a person is only entitled to the additional pension awarded if one of the conditions in paragraph (8) is met.

(8) The conditions are that either—

(a) the employing authority makes the payment required by paragraph (2) within the relevant period; or

(b) paragraph (4) applies.

(9) The relevant period is—

(a) the period of one month beginning with the date of the resolution; or

(b) such longer period as the employing authority and the Committee agree.

(10) If neither of the conditions in paragraph (8) is met, the resolution ceases to have effect.

Employer’s further payments

36

(1) Any extra charge on the fund or an admission agreement fund resulting from a member becoming entitled to benefits calculated under regulation 20(2)(b), 20(3)(b) (early leavers: ill-health) or 31 (early payment of pension: ill-health) of the Benefits Regulations must be repaid to the fund or an admission agreement fund by the employing authority concerned.

(2) The Committee may require the employing authority concerned to make additional payments to the fund or an admission agreement fund in respect of any extra charge on the fund or admission agreement fund resulting from retirement benefits becoming immediately payable to a member under—

(a) regulation 18 (flexible retirement);

(b) regulation 19 (early leavers: business efficiency and redundancy); or

of the Benefits Regulations, including the cost, as calculated by the fund’s actuary, incurred by the fund or an admission agreement fund as a result of a waiver of or determination not to apply such reduction as provided for in regulation 18(3) or 30(5) of those Regulations.

(3) Any additional payments that are due under paragraphs (1) and (2) shall be made, if the Committee agrees, by—

(a) a single payment of an amount determined by the Committee on the advice of an actuary appointed by it; or

(b) instalments, each of an amount determined by the Committee on the advice of an actuary appointed by it, covering a period not exceeding 5 years, or such longer period as the Committee may allow, the first and subsequent instalments becoming payable as agreed between the Committee and the employing authority.

Payments by employing authorities to the Committee

37

(1) Every employing authority must pay to the Committee on or before such dates falling at intervals of not more than 12 months as the Committee may determine—

(a) all amounts from time to time deducted from the pay of its employees under these Regulations or the Benefits Regulations;

(b) any amount it has received by deduction or otherwise under regulation 14(5) (contributions during child-related leave), 16 (contributions during trade dispute absence), 17 (contributions during absences with permission) or 21 (additional voluntary contributions and shared cost additional voluntary contributions) during the interval;

(c) any extra charge payable under regulation 35 (employer’s payment following resolution to increase membership or award additional pension) or 36 (employer’s further payments) of which it has been notified by the Committee during the interval; and

(d) a contribution towards the cost of the administration of the fund, which shall include any amount specified in a notice given in accordance with regulation 38 (additional costs arising from employing authority’s level of performance).

(2) But—

(a) an employing authority must pay the amounts mentioned in paragraph (1)(a), not later than the time required under Article 49(8) of the Pensions Order[^f00022]; and

(b) paragraph (1)(d) does not apply where the cost of the administration of the fund is paid out of the fund under regulation 5(4) (management of the fund) of the Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000[^f00023].

(3) Every payment under paragraph (1)(a) must be accompanied by a statement showing—

(a) the name, pay and band (as set out in column 1 of the table in regulation 3(2) of the Benefits Regulations) of each employing authority’s employees who is an active member;

(b) which employees are paying contributions under regulation 19(1) (payment of additional regular contributions) or 21(1) (additional voluntary contributions and shared cost additional voluntary contributions); and

(c) the amounts which represent deductions in each of the pay bands from the pay of each of the employees and the periods covered by the deductions, distinguishing amounts representing deductions for voluntary contributions.

(4) The Committee may direct that the information mentioned in paragraph (3) shall be given to it instead in such form and at such intervals (not exceeding 12 months) as it specifies in the direction.

(5) If the annual amount payable under paragraph (1)(d) cannot be settled by agreement, it must be determined by the Department.

(6) Paragraphs (1) and (3) do not apply to the Committee.

Additional costs arising from employing authority’s level of performance

38

(1) This regulation applies where, in the opinion of the Committee, it has incurred additional costs which should be recovered from an employing authority because of that employing authority’s level of performance in carrying out its functions under the Scheme.

(2) The Committee may give written notice to the employing authority stating—

(a) the Committee’s reasons for forming the opinion mentioned in paragraph (1);

(b) the Committee’s opinion that the employing authority’s contribution under regulation 37(1)(d) should include an amount specified in the notice in respect of the additional costs attributable to that employing authority’s level of performance;

(d) where the Committee has prepared a pension administration strategy under regulation 61 (pension administration strategy), the provisions of the strategy which are relevant to the decision to give the notice and to the matters in sub-paragraph (a), (b) or (c).

Interest

39

(1) The Committee may require an employing authority from which payment of any amount due under regulations 34 to 37 (employers’ contributions or payments) is overdue to pay interest on that amount.

(2) The date on which any amount due under regulations 34 to 36 is overdue is the date 10 days from the date specified by the Committee for payment.

(3) The date on which any amount due under regulation 37 (payments by employing authorities to the Committee) (other than an extra charge payable under regulation 34 or 35 and referred to in regulation 37(1)(c)) is overdue is the day after the date when that payment is due.

(4) Interest due under paragraph (1) or payable to a person under regulation 40(5) (deduction and recovery of a member’s contributions), 41(2) (rights to return of contributions) or 46 (interest on late payment of certain benefits) must be calculated at 1% above base rate on a day to day basis from the due date to the date of payment and compounded with 3-monthly rests.

Deduction and recovery of a member’s contributions

40

(1) An employing authority may deduct from a person’s pay any contributions payable by him under the Scheme.

(2) Sums payable under regulation 15(2) or 15(5)(b) (contributions during reserve forces service leave) may be deducted by the member’s former employer from any payment made to him under Part 5 of the Reserve and Auxiliary Forces (Protection Civil of Interests) (Northern Ireland) Order 1953[^f00024], to the extent that they are payable in respect of the same period.

(3) The Committee may recover any contributions or sum remaining due and not deducted under paragraph (1) or (2)—

(a) as a simple contract debt in an court of competent jurisdiction; or

(b) by deducting it from any payment by way of benefits to or in respect of the person in question under the Scheme.

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