LegalizeThe Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2011
Made: 5th July 2011
Coming into operation: 12th August 2011
In accordance with Article 12(4) of that Order, the Department has consulted with representatives of persons likely to be affected by these Regulations, as appeared to the Department to be appropriate.
PART 1 — Introductory
Citation, commencement and effect
1
- (1) These Regulations may be cited as the Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2011.
- (2) These Regulations come into operation on 12th August 2011, and save as provided in paragraphs (3) and (4) shall have effect from 1st April 2011.
- (3) Regulation 4 shall have effect from 1st April 2008.
- (4) Regulation 5 shall have effect from 1st April 2004.
PART 2 — Amendment of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995
2
The Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995[^f00002] are amended as provided by regulations 3 to 5.
Amendment of regulation 73J
3
- (1) Regulation 73J (Revaluation of increases bought under options: members’ pensions) is amended as provided by paragraphs (2) to (5).
- (2) In paragraph (3), for “paragraph (5)” substitute “whichever of paragraphs (5) and (5A) applies”.
- (3) In paragraph (5), for “The calculation” substitute “If the member exercised the option on or before 31st March 2011, the calculation”.
- (4) After paragraph (5), add—
(5A) If the member exercised the option on or after 1st April 2011, the calculation referred to in paragraph (3) is as follows:-
| Step 1 — | Calculate the basic amount of the increase in accordance with regulations 73G to 73I, to find the Step 1 amount. |
|---|---|
| Step 2 — | Multiply the Step 1 amount by the prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. |
| Step 3 — | Divide the Step 2 amount by the prices index for the month in which the option was exercised, to find the Step 3 amount. |
| Step 4 — | Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. |
| Step 5 — | Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. |
| Step 6 — | Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. |
| Step 7 — | Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1). |
- (5) In paragraph (6), after “that Act)” insert “and “the prices index” means, as regards any month, the change in the general level of prices for that month used to determine increases to official pensions for the purpose of the Pensions (Increase) Act (Northern Ireland) 1971[^f00003]”.
Amendment of regulation 89A
4
- (1) Regulation 89A (Deduction of tax: further provisions) is amended as provided by paragraphs (2) to (6).
- (2) At the beginning of paragraph (1) for “Where” substitute “Subject to paragraph (1A), if”.
- (3) Omit paragraph (2).
- (4) Paragraph (2A) shall be renumbered “(1A)”.
- (5) In paragraph (1A) for “paragraph (2)” substitute “paragraph (1)”.
- (6) Before paragraph (7) insert—
(6) Where a person is entitled to a benefit under these Regulations he shall (whether or not he intends to rely on entitlement to an enhanced lifetime allowance, or to enhanced protection) give to the Department such information as will enable the Department to determine— (a) whether any lifetime allowance is payable in respect of the benefit and, if so, (b) the amount of that charge.
Amendment of regulation 97
5
In paragraph (3) of regulation 97 (Accounts and actuarial reports) for “2007” substitute “2008”.
PART 3 — Amendment of the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008
6
The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008[^f00004] are amended as provided by regulations 7 and 8.
Amendment of regulation 43
7
- (1) Regulation 43 (Revaluation of increases bought under options: members’ pensions) is amended as provided by paragraphs (2) to (5).
- (2) In paragraph (3), for “paragraph (5)” substitute “whichever of paragraphs (5) and (5A) applies”.
- (3) In paragraph (5), for “The calculation” substitute “If the member exercised the option on or before 31st March 2011, the calculation”.
- (4) After paragraph (5), add—
(5A) If the member exercised the option on or after 1st April 2011, the calculation referred to in paragraph (3) is as follows:-
| Step 1 — | Calculate the basic amount of the increase in accordance with regulations 40 to 42, to find the Step 1 amount. |
|---|---|
| Step 2 — | Multiply the Step 1 amount by the prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. |
| Step 3 — | Divide the Step 2 amount by the prices index for the month in which the option was exercised, to find the Step 3 amount. |
| Step 4 — | Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. |
| Step 5 — | Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. |
| Step 6 — | Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. |
| Step 7 — | Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1). |
- (5) In paragraph (6), after “that Act)” insert “and “the prices index” means, as regards any month, the change in the general level of prices for that month used to determine increases to official pensions for the purpose of the Pensions (Increase) Act (Northern Ireland) 1971”.
Amendment of regulation 174
8
- (1) Regulation 174 (Revaluation of increases bought under options: members’ pensions) is amended as provided by paragraphs (2) to (5).
- (2) In paragraph (3), for “paragraph (5)” substitute “whichever of paragraphs (5) and (5A) applies”.
- (3) In paragraph (5), for “The calculation” substitute “If the member exercised the option on or before 31st March 2011, the calculation”.
- (4) After paragraph (5), add—
(5A) If the member exercised the option on or after 1st April 2011, the calculation referred to in paragraph (3) is as follows:-
| Step 1 — | Calculate the basic amount of the increase in accordance with regulations 171 to 173, to find the Step 1 amount. |
|---|---|
| Step 2 — | Multiply the Step 1 amount by the prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. |
| Step 3 — | Divide the Step 2 amount by the prices index for the month in which the option was exercised, to find the Step 3 amount. |
| Step 4 — | Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. |
| Step 5 — | Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. |
| Step 6 — | Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. |
| Step 7 — | Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1). |
- (5) In paragraph (6), after “that Act)” insert “and “the prices index” means, as regards any month, the change in the general level of prices for that month used to determine increases to official pensions for the purpose of the Pensions (Increase) Act (Northern Ireland) 1971”.
Signed
Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 5th July 2011
Eugene Rooney — 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 5th July 2011
Richard Pengelly — A senior officer of the Department of Finance and Personnel
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
These Regulations further amend the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (S.R. 1995 No.95) (“the 1995 Regulations”), the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008 No.256) (“the 2008 Regulations”).
Regulation 1 provides for citation, commencement and effect, including that certain provisions of this rule are to take effect before the date of commencement. Article 14(1) of the Superannuation Order 1972 provides authority for the regulations specified in regulation 1(3) to take effect from a date earlier than the making of these regulations.
Regulation 3 amends regulation 73J (Revaluation of increases bought under options: members’ pensions) of the 1995 Regulations to draw a distinction between increases in a member’s pension where the option to purchase such an increase has been exercised on or before 31 March 2011 and where the option was exercised on or after 1 April 2011. In the case of the former, the calculation of the increase relies in part on the “retail prices index”. In the case of the latter, the calculation of that increase relies in part on the “prices index” which is defined in such a way as to link to the Pension (Increases) Act (Northern Ireland) 1971 and increases to official pensions under that Act.
Regulation 4 amends previous incorrectly numbered paragraphs in regulations 89A.
Regulation 5 corrects a typographical error in regulation 97.
Regulations 7 and 8 amend regulations 43 and 174 of the 2008 Regulations respectively (which deal with the revaluation of increases bought under options: members’ pensions for officers and practitioners respectively) of the 2008 Regulations in the same way as regulation 3 amends regulation 73J of the 1995 Regulations.
Footnotes
[^f00002]: S.R. 1995 No.95 as amended by S.R. 1997 Nos.217 and 390; S.R. 1998 No.299; S.R. 1999 No.293; S.R. 2002 No.69; S.R. 2004 Nos.103 and 104; S.R. 2005 Nos.155, 533, 534 and 565; S.R. 2006 Nos.159 and 410; S.R. 2008 Nos.96, 130 and 163; S.R. 2009 Nos.65 and 188; S.R. 2010 Nos.22, 286 and 420
[^f00003]: 1971 c.35 (N.I.)
[^f00004]: S.R. 2008 No.256 as amended by S.R. 2009 Nos. 65 and 188; S.R. 2010 Nos. 22, 286 and 420
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