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The Police Pensions Regulations (Northern Ireland) 2015

Type Ni-Statutory-Rule

Publication 2015-03-02

Last updated 2026-02-01

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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Made: 2nd March 2015

Coming into operation: 1st April 2015

The Department of Justice makes these Regulations in exercise of the powers conferred by sections 1(1) and (2)(g) , 2(1), 3(1), (2) and (3)(a) and (c) and (4) , 4(3) and (5) as read with 4(1), 5(3)(c) as read with 5(1), 7(1), 8(1)(a) , 12(6) and (7) and 18(5) to (8) of, and paragraph 7 of Schedule 2, Schedule 3, and paragraphs 1(2)(ii) and 2(2)(ii) and 5(1) of Schedule 7 to, the Public Service Pensions Act (Northern Ireland) 2014 .

In accordance with section 21 of the Act, the Department of Justice has consulted the representatives of such persons as appear to the Department likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, the Department of Finance and Personnel has consented to the making of these Regulations.

PART 1 — Preliminary

Citation, commencement and effect

1

(1) These Regulations—

(a) may be cited as the Police Pensions Regulations (Northern Ireland) 2015; and

(b) apply to members of the police service in Northern Ireland.

(2) Subject to paragraph 3, these Regulations come into operation on 1st April 2015.

(3) Schedule 5 has effect from 1st July 2014.

Interpretation

2

In these Regulations, unless the context otherwise requires—

“the Act” means the Public Service Pensions Act (Northern Ireland) 2014;

“the 1971 Act” means the Pensions (Increase) Act (Northern Ireland) 1971 ;

“the 1972 Order” means the Superannuation (Northern Ireland) Order 1972 ;

“the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993 ;

“the 1995 Order” means the Pensions (Northern Ireland) Order 1995 ;

“the1998 Act” means the Police (Northern Ireland) Act 1998 ;

“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 ;

“the 2000 Act” means the Police (Northern Ireland) Act 2000 ;

“the 2001 Regulations” means the Police Trainee Regulations (Northern Ireland) 2001 ;

“the 2004 Act” means the Finance Act 2004 ;

“the 2004 Regulations” means the Police Service of Northern Ireland Reserve (Part-Time) Regulations 2004 ;

“the 2004 Reserve Trainee Regulations” means the Police Reserve Trainee Regulations (Northern Ireland)2004 ;

“the 2005 Regulations” means the Police Service of Northern Ireland Regulations 2005 ;

“the 2006 Regulations” means the Police Service of Northern Ireland and the Police Service of Northern Ireland Reserve (Injury Benefits) Regulations 2006 ;

“the 1987 Great Britain police pension scheme” means the scheme constituted by the Police Pension Regulations 1987 ;

“the 1988 scheme” means the pension scheme constituted by the Royal Ulster Constabulary Pensions Regulations 1988 ;

“1988 transition member” has the meaning given in Schedule 4;

“the 2006 England and Wales police pension scheme” means the scheme constituted by the Police Pension Regulations 2006 ;

“the 2006 Scotland police pension scheme” means the scheme constituted by the Police Pensions (Scotland) Regulations 2007; (which have effect from 6th April 2006 apart from regulations 13(3)(b) and 78(7) which have effect from 30th March 2007);

“the 2006 scheme” means the pension scheme constituted by the Police Pension (Northern Ireland) Regulations 2009 ; (which have effect from 6th April 2006, except for regulations 10(2)(c) and 74(9) which have effect from 31st December 2007);

“2006 transition member” has the meaning given in Schedule 4.

“the 2015 England and Wales police pension scheme” means a scheme established under the Public Service Pensions Act 2013 for payment of retirement pensions to or in respect of members of a police force in England and Wales which comes into force on 1 April 2015;

“the 2015 Northern Ireland police pension scheme” means a scheme established under the Public Service Pensions Act (Northern Ireland) 2014 (which came into operation on 1 April 2015) for the payment of retirement pensions to, or in respect of, a police service in Northern Ireland;

“the 2015 Scotland police pension scheme” means a scheme established under the Public Service Pensions Act 2013 for payment of retirement pensions to or in respect of members of a police service in Scotland, which comes into force on 1 April 2015;

“accrued added pension” means—accrued added (self only) pension (if any); andaccrued added (all beneficiaries) pension (if any);

“accrued added (all beneficiaries) pension”, for the purpose of calculating the amount of retirement added pension or the provisional amount of deferred added (all beneficiaries) pension, has the meaning given in regulation 42(6);

“accrued added (self only) pension”, for the purpose of calculating the amount of retirement added pension or the provisional amount of deferred added (self only) pension, has the meaning given in regulation 42(5);

“accrued club transfer earned pension” for the purpose of calculating the amount of retirement earned pension or the provisional amount of any description of deferred club transfer earned pension, has the meaning given in regulation 42(4).

“accrued earned pension” means—in relation to this scheme—accrued standard earned pension (if any);(accrued club transfer earned pension (if any);in relation to another pension scheme or the existing police pension scheme, accrued rights to benefits under that scheme derived from—pension which is earned under that scheme; orpension which is attributable to a transfer payment received by that scheme;

“accrued pension” means—accrued earned pension; andaccrued added pension (if any);

“accrued rights”, in relation to benefits under this scheme, does not include a right to benefits attributable (directly or indirectly) to a pension credit;

“accrued standard earned pension”—for the purpose of calculating the amount of retirement earned pension or the provisional amount of any description of deferred standard earned pension, has the meaning given in regulation 42(3);

“active member”, in relation to this scheme, means a person who is in pensionable service under this scheme;

“active member's account”, has the meaning given in regulation 52(2);

“actuarial guidance” means guidance given by the Department after consultation with the scheme actuary;

“actuarial reduction” has the meaning given in regulation 47(4)(actuarial reduction on early payment of pension(early payment reduction));

“actuarial tables” means tables determined by the Department after consultation with the scheme actuary.

“added pension” means—added (self only) pension (if any); andadded (all beneficiaries) pension (if any);

“added (all beneficiaries) pension” means added pension payable in respect of a member after the member has died;

“added (self only) pension” means added pension payable to a pensioner member;

“adoption leave” means, for a person in service as a member of the police service who falls within regulation 4(1)(a), leave taken in accordance with a determination under regulation 32(8)(c) of the 2005 Regulations ;

“adoption support leave” means, for a person in service as a member of the police service who falls within regulation 4(1)(a), leave taken in accordance with a determination under regulation 32(8)(b) of the 2005 Regulations;

“age addition” has the meaning given in 45(3);

“amount of added pension”, in relation to a scheme year, means an amount calculated in accordance with regulation 55(7);

“amount of credited pension” has the meaning given in regulation 68(5);

“amount of standard earned pension”, in relation to a scheme year, means an amount calculated in accordance with regulation 55(4)(amount of pension for a scheme year);

“annualised final pay” has the meaning given in Chapter 7 of Part 9 (death benefits);

“annual allowance” has the meaning given in section 228 (annual allowance) of the 2004 Act ;

“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of the 2004 Act ;

“annual rate”—for each description of pension, has the meaning given in Part 7(retirement benefits); andin relation to pensionable earnings, means the amount of pensionable earnings payable for a scheme year;

“appeal tribunal” has the meaning given in Schedule 1 (medical decisions: appeals and reconsideration);

“assumed age addition” has the meaning given in regulation 46(3);

“assumed pay” except as otherwise provided in Part 10 (contributions), means the amount of pensionable earnings an active member of this scheme is taken to receive under regulation 31(assumed pay) in respect of a period of assumed pay;

“the beginning date”, in relation to a pension not attributable (directly or indirectly) to a pension credit, means the date on which the pension is deemed to begin for the purpose of section 8(2) of the 1971 Act ;

“the Board” means the Northern Ireland Policing Board as established by section 2 of the 2000 Act;

“beneficiary”, in relation to a deceased member, means the surviving adult or eligible child of the member;

“career break” in relation to a member of this scheme who falls within regulation 4(1)(a)

“child's added pension” means a pension payable to an eligible child under regulation 144(4)(d);

“child's earned pension” means a pension payable to an eligible child under regulation 144(4)(a);

“child's enhanced upper tier ill-health pension” means a pension payable to an eligible child under regulation 144(4)(c);

“child's lower tier ill-health pension” means a pension payable to an eligible child under regulation 144(4)(b);

“closing date” in relation to a transition member, has the meaning given in paragraph 1 of Schedule 4 (transitional provisions);

“club scheme” has the meaning given in Part 11 (transfers);

“club transfer” has the meaning given in Part 11;

“club transfer arrangements” has the meaning given in Part 11;

“club transfer earned pension” means pension attributable to receipt of a club transfer value payment;

“club transfer value” has the meaning given in Part 11;

“club transfer value payment” has the meaning given in Part 11;

“the commutation amount” means the amount of pension exchanged for a lump sum as a result of the exercise of the option to exchange part of a pension for a lump sum—exercisable under regulation 122 (option to commute part of pension) in relation to a retirement pension; orexercisable under regulation 129 (option for pension credit member to commute part of pension) in relation to a pension credit member's pension;

“connected scheme” means another statutory pension scheme that is connected, within the meaning of section 4(6) of the Act, with this scheme;

“continuity of service”,—in relation to service in the 1988 scheme and this scheme, has the meaning given in paragraph 4 of Schedule 4;in relation to service in the 2006 scheme and this scheme, has the meaning given in paragraph 5 of that Schedule;

“continuous period of pensionable service”, in relation to this scheme, means a period of pensionable service under this scheme disregarding any gap in service not exceeding 5 years;

“contracted out employment” has the meaning given in section 4(1) of the 1993 Act;

“contributions equivalent premium” means a premium under section 51(2) of the 1993 Act;

“death benefits” means benefits payable under Part 9 (death benefits).

“death gratuity” means a gratuity paid under Chapter 8 of Part 9 (death benefits);

“deferred member” in relation to this scheme, has the meaning given in regulation 40;

“deferred member's account” has the meaning given in regulation 61(2);

“the Department” means the Department of Justice;

“the Department of Finance and Personnel directions” means directions made by the Department of Finance and Personnel under section 11 of the Act;

“description of accrued pension” means accrued pension of a description mentioned in

Chapter 1 of Part 5 (pension accounts);

“description of deferred added pension” means—deferred added (self only) pension; ordeferred added (all beneficiaries) pension;

“description of deferred earned pension” means—deferred standard earned pension;deferred club transfer earned pension;

“description of deferred pension” means—deferred standard earned pension;deferred club transfer earned pension;deferred added (all beneficiaries) pension; ordeferred added (self only) pension;

“description of pension” means—standard earned pension;transferred pension;club transfer earned pension;added (all beneficiaries) pension; oradded (self only) pension;

“dual capacity member” has the meaning given in regulation 198;

“duly qualified medical practitioner” means a registered medical practitioner who holds—the minimum qualification of Associate of the Faculty of Occupational Medicine or the equivalent EEA qualification; orany other equivalent qualification acceptable to the scheme manager.

“early payment reduction” has the meaning given in regulation 47(actuarial reduction on early payment of pension);.

“eligible child” has the meaning given in regulation 143;

“eligible child's pension” has the meaning given in regulation 142;

“eligible service” has the meaning given in regulation 18;

“employment” includes an office or appointment and related expressions are to be read accordingly;

“employer” in relation to a member of the police service, means the police pension authority for that member acting in exercise of its function as employer;

“enhanced upper tier ill-health pension” means a pension payable to a member who meets the upper tier threshold;

“the existing police pension scheme” means—the 1988 scheme; orthe 2006 scheme.

“final pay” has the meaning give in Chapter 7 of Part 9 (death benefits);

“first day in eligible service” has the meaning given in Part 4, Chapter 2 (automatic enrolment);

“full retirement pension” means the following pensions payable under Part 7, Chapter 2 (full retirement benefits) —a retirement earned pension; anda retirement added pension (if any);

“full retirement pension which comes into payment early on the grounds of permanent medical unfitness” in relation to a member of this scheme, means a full retirement pension to which the member becomes entitled under regulation 89(3) (Entitlement to full retirement pension (deferred members)) .

full time service” means—for a member who falls within regulation 4(1)(a), service by a person appointed under section 35 or 36 of the 2000 Act;for a member who falls within regulation 4(1)(b), service by a person appointed under section 37 of the 2000 Act;for a member who falls within regulation 4(1)(c), service by a person appointed under section 39 of the 2000 Act;for a member who falls within regulations 4(1)(d), service by the person appointed under section 40 of the 2000 Act.

“gap in service”, in relation to service in this scheme, means any period after a member's first day of eligible service —in which the member is not in eligible service; orin respect of which the member is opted out of this scheme under Chapter 2 of Part 4;

“guaranteed minimum” means the guaranteed minimum as defined in sections 10 and 13 of “the 1993 Act” (minimum pensions for earners, widows and widowers)—as increased in accordance with the requirements of section 105 of that Act (annual increase of minimum pensions); andif a reduction has been made under section 11A of that Act (reduction of guaranteed minimum in consequence of pension debit), as reduced in accordance with that section;

“guaranteed minimum pension” has the meaning given in section 4(2) of the 1993 Act;

“ill-health benefits” means—an ill-health pension; ora full retirement pension which comes into payment early on grounds of permanent medical unfitness;

“ill-health pension” means—for a transition member with continuity of service, a transition member's ill-health pension payable under paragraph 23 of Schedule 4; orotherwise a lower tier ill-health pension; and an enhanced upper tier ill-health pension (if applicable) payable under Part 7 (retirement benefits);

“ill-health pension under this scheme” means a lower tier ill-health pension and if applicable an enhanced upper tier ill-health pension payable under Part 7 (retirement benefits);

“index adjustment” means— in relation to the opening balance of earned pension for any scheme year (other than the opening balance of club transfer earned pension) means the change in prices for the previous scheme year plus 1.25%; andin relation to the opening balance of club transfer earned pension for any scheme year means the in-service revaluation index that the sending scheme would have applied to that amount of earned pension for that scheme year, had the earned pension not been transferred;

“Injury Benefits Regulations” means—the 2006 Regulations ;scheme regulations providing for payment of injury benefits to members of the police service in Northern Ireland;

“injury received in the execution of duty” has the meaning given in regulation 5 of the 2006 Regulations and “the result of an injury” is construed in accordance with regulation 7 of those regulations.

“in-service revaluation index”, in relation to a pension scheme, means the percentage increase or decrease by which the pensionable earnings of a person, or a proportion of those earnings accrued as a pension, are revalued whilst the person is in pensionable service in that pension scheme;

“last active scheme year” means the scheme year in which an active member of this scheme ceases to be in pensionable service under this scheme;

“last day of pensionable service” means the last day of a continuous period of pensionable service under this scheme;

“the leaving year” means the scheme year in which the last day of pensionable service falls;

“lower tier ill-health pension” means a pension payable under Part 7 to a member who meets the lower tier threshold .

“lower tier threshold”, in relation to entitlement to payment of an ill-health pension, has the meaning given in regulation 99 (payment thresholds);

“lump sum death grant” means a lump sum paid under Chapter 6 of Part 9 (death benefits) on the death of a member;

“maternity leave” means—for a person in service as a member of the police service who falls within regulation 4(1)(a), leave taken in accordance with a determination under regulation 32(7) of the 2005 Regulations; orfor a person in service as a member of the police service who falls within regulation 4(1)(c), leave taken in accordance with Regulation 14 of the 2001 Regulations;

“maternity support leave” for a person in service as a member of the police service who falls within regulation 4(1)(a), leave taken in accordance with a determination under regulation 32(8)(a) of the 2005 Regulations;

“member”, in relation to this scheme, means an active member, deferred member, pensioner member or pension credit member of this scheme;

“members' contributions” has the meaning given in Part 10 (contributions);

“member of the police service” has the meaning given in Part 2 (establishment of scheme).

“normal minimum pension age” has the same meaning as in section 279(1) of the 2004 Act;

“occupational pension scheme” has the meaning given in section 1 of the 1993 Act ;

“opening balance”, in relation to a description of pension for a scheme year, has the meaning given in regulation 56(3);

“parental leave” means for a person in service as a member of the police service who falls within regulation 4(1)(a),leave taken in accordance with a determination under regulation 32(8)(d) of the 2005 Regulations;

“part-time service” means service by a person appointed under regulation 5 of the 2005 Regulations;

“paternity leave” means for a person in service as a member of the police service who falls within regulation 4(1)(c), leave taken in accordance with regulation 15 of the 2001 Regulations.

“pay period” means the period in respect of which a payment of pensionable earnings is made;

“payments for added pension” means payments resulting from the exercise of the added pension option under Schedule 3;

“pension credit” has the meaning given in Article 121(1) of the 1995 Order ;

“pension credit member”, in relation to this scheme, means a person who has rights under this scheme which are attributable (directly or indirectly) to a pension credit under a pension sharing order following divorce, nullity of marriage or dissolution of civil partnership;

“pension credit member's account” has the meaning given in regulation 68;

“pension credit member's pension” means a pension payable under regulation 124;

“pension debit” means a debit under article 26(1)(a) of the 1999 Order;

“pension debit member”, in relation to this scheme, means a person who is a member of this scheme whose benefits or future benefits under this scheme have been reduced under article 28 of the 1999 Order (reduction of benefit);

“another pension scheme” means—another occupational pension scheme that is a registered pension scheme but is not a connected scheme; ora personal pension scheme;

“pension sharing order” means any provision or order specified in article 25 of the 1999 Order;

“pension supervising authority” has the meaning given in regulation 208;

“pensionable earnings”, in relation to any period—for the purpose of calculating member contributions, has the meaning given in Part 10 (contributions); andotherwise, has the meaning given in regulation 30 (pensionable earnings);

“pensioner member”, in relation to this scheme, means a person who is entitled to the immediate payment for life of a retirement pension under this scheme;

“period of assumed pay” has the meaning given in regulation 31(2)

“period of permanent service” means a period in which P is absent from duty because of being called out, or recalled, for permanent service in Her Majesty's armed forces in pursuance of a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 ;

“permanently medically unfit”, in relation to a member of the police service has the meaning given in regulation 74(decision of selected medical practitioner);

“personal pension scheme” means a personal pension scheme as defined in section 1 of the 1993 Act that is a registered pension scheme;

“PIA index adjustment”, in relation to the opening balance of added pension for any scheme year, means the amount by which the annual rate of a pension of an amount equal to the opening balance would have been increased in that year under the 1971 Act if—that pension were eligible to be so increased; andthe beginning date for that pension were the first day of the previous scheme year;

“police force in relation to England and Wales” has the meaning given in section 101 of the Police Act 1996 ;

“police force in Great Britain” means—in relation to England and Wales, a police force within the meaning of section 101 of the Police Act 1996; orthe Police Service of Scotland within the meaning of section 6 of the Police and Fire Reform (Scotland) Act 2012 ;

“police pension authority” has the meaning given in regulation 5.

“a police pension scheme” means—this schemethe 2015 England and Wales police pension scheme; orthe 2015 Scotland police pension scheme;

“police service”, in relation to Northern Ireland, means a service comprising persons who fall within any of the categories in regulation 4(1).

“the Police Service of Scotland” has the meaning given in section 6 of the Police and Fire Reform (Scotland) Act 2012;

“protected member”, in relation to the existing police pension scheme, has the meaning given in Schedule 4 (transitional provisions);

“provisional amount”, in relation to any description of deferred pension, has the meaning given in regulation 62(4);

“qualifying service” for the purpose of this scheme has the meaning given in regulation 86;

“registered”, in relation to a pension scheme, means registered under Chapter 2 of Part 4 of the 2004 Act;

“regular employment” means—for a member of the police service who falls within regulation 4(1)(a) or (c),employment for an annual average of at least 30 hours per week;for a member of the police service who falls within regulation 4(1)(b) or (d), employment for 144 hours per financial year;

“retirement account” has the meaning given in regulations 65(4)

“retirement added pension” means—retirement added (self only) pension (if any);andretirement added(all beneficiaries) pension (if any);

“retirement benefits” means benefits payable under Part 7 (retirement benefits);

“retirement earned pension” means, in relation to this scheme—retirement standard earned pension (if any);retirement club transfer earned pension(if any);

“retirement index adjustment”, in relation to an amount of accrued earned pension, has the meaning given in regulation 43;

“retirement pension” means a full retirement pension or ill-health pension;

“retirement PIA index adjustment”, in relation to an amount of accrued added pension, has the meaning given in regulation 44:

“this scheme” means the scheme established by these Regulations;

“scheme actuary” means the individual appointed by the Department under Part 12 (actuarial valuations and employer cost cap);

“scheme closing date” means 31st March 2015;

“scheme manager” has the meaning given in regulation 6 (scheme manager);

“scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“selected medical practitioner” has the meaning given in Schedule 1 (medical decisions: appeals and reconsideration);

“sending scheme” has the meaning given in Part 11 (transfers);

“sick leave” means—for a person in service as a member of the police service who falls within regulation 4(1)(a), leave taken in accordance with a determination under regulation 32(5) of the 2005 Regulations; orfor a person in service as a member of the police service who falls within regulation 4(1)(c), leave taken in accordance with regulation 12 of the 2001 Regulations;

“standard earned pension” means pension which is earned under this scheme and which is payable without actuarial reduction—to an active member who becomes a pensioner member of this scheme on reaching normal pension age under this scheme ; orto a deferred pension member who becomes a pensioner member of this scheme on reaching the members state pension age.

“statutory pay” means statutory adoption pay, statutory maternity pay, ordinary statutory paternity pay or additional statutory paternity pay within the meaning of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ;

“surviving adult”, in relation to a deceased member of this scheme, has the meaning given in regulation 133;

“surviving adult partner” has the meaning given in regulation 134;

“surviving adult's added pension” means a pension payable under regulation 136(2)(d);

“surviving adult's earned pension” means a pension payable under regulation 136(2)(a);

“surviving adult's enhanced upper tier ill-health pension” means a pension payable under regulation 136(2)(c);

“surviving adult's lower tier ill-health pension” means a pension payable under regulation 136(2)(b);

“surviving adult's pension” has the meaning given in regulation 135;

“surviving civil partner” has the meaning given in regulation 133;

“surviving spouse” has the meaning given in regulation 133;

“tax year” means the period of one year which is the period of assessment for income tax purposes;

“transfer payment” has the meaning given in Part 11 (transfers);

“transfer value” has the meaning given in Part 11;

“transfer value payment” has the meaning given in Part 11;

“transferred pension” means pension attributable to receipt of a transfer value payment;

“transition date” has the meaning given in Part 1 of Schedule 4 (transitional provisions);

“transition member” means—a 1988 transition member; ora 2006 member;

“upper tier threshold” in relation to entitlement to a payment of an ill-health pension, has the meaning given in regulation 99 (payment thresholds);

“whole of the member's accrued pensions” means—all the member's accrued earned pension; andall the member's accrued added pension (if any).

PART 2 — Establishment of scheme for members of the police service

Establishment of scheme

3

These Regulations establish a scheme for the payment of pensions and other benefits to or in respect of members of the police service in Northern Ireland.

Members of the police service

4

(1) For the purpose of these Regulations a member of the police service is—

(a) a constable of the Police Service of Northern Ireland as defined in section 1(2) of the 2000 Act; or

(b) a constable of the Police Service of Northern Ireland Reserve as defined in section 1(4) of the 2000 Act; or

(d) a police reserve trainee within the meaning of section 37(3) of the 2000 Act; or

(e) a police service cadet within the meaning of section 42 of the 2000 Act.

(2) For the purpose of these Regulations a member of the police service who falls within paragraph (1)(a) or (c) remains in service as a member of the police service during—

(a) a career break, and

(b) any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) during which the employment relationship continues .

PART 3 — Governance

Police pension authority

5

In these Regulations “police pension authority” means—

(a) for a member of the police service who falls within Regulation 4(1); the Board.

(b) for a member of the police service engaged on relevant service under section 27 of the 1998 Act; the Board.

Scheme manager

6

(1) The police pension authority for a member of the police service is responsible for managing and administering this scheme and any statutory pension scheme that is connected with it in relation to that member.

(2) Pensions and other benefits payable under this scheme are payable by the scheme manager.

(3) A statutory pension scheme that is a defined contributions scheme is not connected with this scheme.

(4) In these Regulations “scheme manager” in relation to a member of the police service means the police pension authority for that member acting in exercise of its functions under paragraph (1).

Scheme manager approval

7

In this Part, “scheme manager approval” means for a Police Pensions Board established to assist the scheme manager, the approval of that scheme manager.

Delegation

8

(1) The Department may delegate any functions under these Regulations, including this power to delegate.

(2) The scheme manager may delegate any functions under these Regulations, including this power to delegate.

Scheme manager's obligation to pass on member's records

9

(1) Paragraph (2) applies if a member of the police service in Northern Ireland who falls within regulation 4(1) (“the NI police service”) becomes a member of a police force in England and Wales ( “ the England and Wales police force ”).

(2) The scheme manager for the NI police service must give the scheme manager for the England and Wales police force within 3 months of the member becoming a member of the England and Wales police force any information or documents required by the scheme manager for that police force for the purpose of—

(a) the scheme manager's functions under the 2015 England and Wales police pension scheme; or

(b) records required to be kept by the scheme manager under regulations made under section 16 of the Public Service Pensions Act 2013 .

(3) Paragraph (4) applies if a member of the police service in Northern Ireland who falls within regulation 4(1) (“the NI police service”) becomes a member of the Police Service of Scotland.

(4) The scheme manager for the NI police service must give the scheme manager for the Police Service of Scotland any information or documents required by the scheme manager for the Police Service of Scotland for the purpose of –

(a) the scheme manager's functions under the 2015 Scotland police pension scheme; or

(b) records required to be kept by the scheme manager under regulations made under section 16 of the Public Service Pensions Act 2013.

Police Pension Board: establishment

10

(1) The scheme manager must ensure that a pension board (“the Police Pension Board”) is established to assist the scheme manager—

(a) to secure compliance with—

(i) these Regulations;

(ii) any other legislation relating to the governance and administration of this scheme and any statutory pension scheme that is connected with it; and

(iii) any requirements imposed by the Pensions Regulator in relation to this scheme or any statutory pension scheme that is connected with it; and

(b) in the performance of the scheme manager's functions under these Regulations.

Police Pension Board: membership

11

(1) Subject to regulation 13 (police pension board: conflicts of interest) the Police Pension Board is to consist of the following members who are to be entitled to vote in its proceedings (“voting members”)

(a) an independent chair appointed by the scheme manager...;

(b) at least 4 and no more than 12 persons to be appointed by the chair with scheme manager approval.

(2) The chair must not be an employer representative nor a member representative .

(3) Equal numbers of employer representatives and member representatives must be appointed to the Police Pension Board under paragraph (1)(b), including a departmental finance director, who is to be treated as an employer representative.

(4) The chair with scheme manager approval, may appoint to the Police Pension Board up to 2 independent members, who are not entitled to vote in its proceedings (“non-voting members”).

(5) A member of the Police Pension Board is to hold and vacate office in accordance with the terms of that member's appointment.

(6) In this regulation, “independent” means neither an employer representative nor a member representative.

(7) In this Regulation “departmental finance director” means —

(a) an accounting officer appointed by the Department under section 5 of the Government and Resources Accounts Act;or

(b) a civil servant who has responsibility for the financial management of a government department.

Police Pension Board: procedure

12

(1) The Police Pension Board may determine its own procedures, subject to scheme manager approval.

(2) If there is a tied vote on any issue, the chair has a casting vote.

Police Pension Board: conflicts of interest

13

(1) Before appointing, or approving the appointment of, any person under regulation 11, (police pension board: membership) the scheme manager must be satisfied that that person does not have a conflict of interest .

(2) The scheme manager must be satisfied from time to time that none of the members of the Police Pension Board has a conflict of interest.

(3) If the scheme manager determines that a member of the Police Pension Board has a conflict of interest, the scheme manager must terminate the appointment of the member.

(4) A member of the Police Pension Board, or a person proposed to be appointed as such a member, must provide the scheme manager with any information the scheme manager may reasonably require for the purpose of paragraph (1) or (2).

Payment of fees and expenses

14

The scheme manager may—

(a) pay fees to or in respect of members of the Police Pension Board of such amounts as the scheme manager may determine; and

(b) reimburse members of the Police Pension Board in respect of any reasonable expenses incurred by them in performance of their duties in relation to this scheme.

Scheme advisory board: establishment

15

(1) A scheme advisory board is established .

(2) The scheme advisory board is responsible for providing advice to the Department, at the Department's request, on the desirability of making changes to this scheme.

(3) The scheme advisory board may provide advice (on request or otherwise) to the scheme manager or to the Police Pension Board in relation to the effective and efficient administration and management of this scheme and any statutory pension scheme that is connected with it.

(4) The scheme advisory board may determine its own procedures, subject to the approval of the Department.

Scheme advisory board: membership

16

(1) Subject to regulation 17 (scheme advisory board: conflicts of interest), the scheme advisory board is to consist of the following members—

(a) a chair appointed by the Department; and

(b) at least 4, and no more than 12, members appointed by the chair with the approval of the Department.

(2) A member of the scheme advisory board is to hold and vacate office in accordance with the terms of that member's appointment.

Scheme advisory board: conflicts of interest

17

(1) Before appointing a person as a member of the scheme advisory board, the Department must be satisfied that that person does not have a conflict of interest .

(2) The Department must be satisfied from time to time that none of the members of the scheme advisory board has a conflict of interest.

(3) If the Department determines that a member of the scheme advisory board has a conflict of interest, the Department must terminate the appointment of the member.

(4) A member of the scheme advisory board, or a person proposed to be appointed as such a member, must provide the Department with any information the Department may reasonably require for the purpose of paragraph (1) or (2).

PART 4 — Scheme membership

Chapter 1 — Active membership

Eligible Service

18

(1) A member of the police service—

(a) is in eligible service; and

(b) is eligible to be an active member of this scheme.

(2) While a person is a protected member of the existing police pension scheme, the person—

(a) is not in eligible service; and

(b) is not eligible to be an active member of this scheme.

(3) For the purpose of these regulations a member of the police service who falls within regulation 4(1)(a) and 4(1)(b) remains in eligible service during a career break.

(4) For the purpose of these Regulations, a member of the police service remains in eligible service during a period of permanent service unless during that period of permanent service P is in pensionable service in—

(a) an existing scheme that relates to the armed forces or another scheme under section 1 of the Act that relates to the armed forces; or

(b) any other occupational pension scheme.

Periods of unpaid leave

19

(1) For the purpose of determining entitlement to payment of benefits to or in respect of a member of this scheme who falls within regulation 4(1)(a), the member is taken to be an active member of this scheme during the following periods of unpaid leave—

(a) a career break; and

(b) any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) during which the employment relationship continues.

(1A) For the purpose of determining entitlement to payment of benefits to or in respect of a member of this scheme who falls within regulations 4(1)(b), 4(1)(c) or 4(1)(d), the member is taken to be an active member of this scheme during any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) during which the employment relationship continues.

(2) For the purpose of these Regulations, the employment relationship continues during the following periods of unpaid leave—

(a) unpaid leave mentioned in regulation 171(1) (option to pay member contributions for period of unpaid leave) that does not exceed 5 years;

(b) unpaid sick leave that does not exceed 5 years;

(d) any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) that is approved by the employer as a period in respect of which the employment relationship continues.

Period of permanent service

20

For the purpose of determining entitlement to payment of benefits to or in respect of a member of this scheme, the member is taken to be an active member of this scheme during a period of permanent service.

CHAPTER 2 — Automatic Enrolment

Application of Chapter

21

This Chapter applies in relation to a continuous period of eligible service.

Interpretation of Chapter

22

(1) In this Chapter—

“automatic re-enrolment date”, in relation to a person in service in a scheme employment, means a date determined under regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 ;

“continuous period of eligible service” means a period of eligible service disregarding any period not exceeding 5 years in which the person is not in eligible service .

“first day of eligible service” means the first day of the continuous period of eligible service.

Automatic enrolment

23

(1) A person (P) begins pensionable service under this scheme on P's first day of eligible service unless—

(a) Regulation 28 (opting out before the end of the initial period of eligible service) applies; or

(b) P is a transition member with continuity of service and paragraph (2) applies.

(2) This paragraph applies if—

(a) P's first day of eligible service is the day after P's closing date; and

(b) as at P's closing date P had opted out of the existing police pension scheme.

(3) Paragraph (4) applies in relation to a person (P) who is a member of a police force in England and Wales or the Police Service of Scotland who becomes a member of the police service in Northern Ireland.

(4) A person in pensionable service under the 2015 England and Wales police pension scheme or the 2015 Scotland police pension scheme, begins pensionable service under this scheme when P becomes a member of the police service in Northern Ireland.

Opting into this scheme

24

(1) A person in eligible service who is not in pensionable service under this scheme may opt to become an active member of this scheme in relation to that eligible service.

(2) The option under this regulation may only be exercised by written notice to the scheme manager (“opt-in notice”).

(3) The option under this regulation is taken to be exercised on the date on which the opt-in notice is received by the scheme manager .

(4) If P opts out of this scheme within a period of 12 months after opting in, P may not opt in again until after the end of that period of 12 months.

(5) A person who was in pensionable service before beginning a career break or any other period of unpaid leave is taken to re-enter pensionable service when returning from the career break or other period of unpaid leave.

When an opt-in takes effect

25

If P opts into this scheme in relation to eligible service, P becomes an active member of this scheme in relation to that service—

(a) at the beginning of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that time inappropriate, any other time the scheme manager considers appropriate.

Automatic re-enrolment

26

(1) This regulation applies if, on the automatic re-enrolment date, a person in eligible service is not in pensionable service under this scheme.

(2) On the automatic re-enrolment date, the scheme manager must enrol P in this scheme in relation to that eligible service if the employer is required under section 5 (automatic re-enrolment) of the Pensions (No. 2) Act (Northern Ireland) 2008 to make arrangements for P to be an active member of a pension scheme.

(3) For the purpose of paragraph (2), the employer is required to make arrangements under that section even if—

(a) P has not reached the age of 22;

(b) P has reached normal pension age under this scheme; or

Opting out of this scheme

27

(1) A person (P) opts out of this scheme in relation to eligible service if P opts not to be an active member of this scheme in relation to that service;

(2) P may only exercise the option under paragraph (1) by written notice to the scheme manager in a form required by the scheme manager (“opt-out notice”).

(3) The option is taken to be exercised on the date on which the opt-out notice is received by the scheme manager.

Opting out before the end of the initial period of eligible service

28

(1) This regulation applies if a person (P) opts out of this scheme in relation to eligible service —

(a) before the end of 3 months after P's first day of eligible service (or within any longer period the scheme manager considers appropriate); or

(b) before the end of one month after the automatic re-enrolment date (or within any longer period the scheme manager considers appropriate).

(2) If paragraph (1)(a) applies, P is taken never to have been in pensionable service under this scheme in relation to that eligible service.

(3) If paragraph (1)(b) applies, P is taken not to have been in pensionable service under this scheme during the period referred to in paragraph (1)(b).

(4) This regulation does not require the scheme manager to pay P any additional amount which becomes payable by P in respect of national insurance contributions because P has not after all been an active member of this scheme during any period.

Opting out after the initial period of eligible service

29

(1) This regulation applies if—

(a) regulation 28 (opting out before the end of the initial period of eligible service) does not apply; and

(b) a person (P) opts out of this scheme in relation to eligible service —

(i) 3 months or more after P's first day of eligible service; or

(ii) one month or more after P's automatic re-enrolment date.

(2) If P exercises the option under paragraph (1)(b), P ceases to be in pensionable service under this scheme—

(a) on the first day of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that day inappropriate, on the first day of any later pay period the scheme manager considers appropriate.

CHAPTER 3 — Pensionable earnings and assumed pay

Pensionable earnings

30

(1) This regulation applies for the purpose of these Regulations, other than for the purpose of Part 10 (contributions).

(2) A member’s pensionable earnings for any period means pay to which the member is entitled in that period, account being taken of any retrospective increase in that pay.

Pensionable earnings during a period of assumed pay

31

(1) An active member of this scheme (P) is taken to receive in respect of a period of assumed pay an amount equal to the sum of —

(a) the amount of pensionable earnings that P would have received in respect of the period of assumed pay had the circumstances at paragraph (2) not applied; and

(b) any increase the scheme manager considers appropriate.

(2) For the purpose of these Regulations, “a period of assumed pay” is a period in respect of which any of the following circumstances apply—

(a) P is on reduced pay while on sick leave, paid adoption leave, paid maternity leave, paid parental leave, paid paternity leave, paid maternity support leave or paid adoption support leave;

(b) P is receiving statutory pay;

(d) P is absent from duty because of being called out or recalled for permanent service in Her Majesty's armed forces in pursuance of a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 ;or

(e) P voluntarily surrenders pensionable earnings in whole or in part.

(3) Paragraph (2)(d) does not apply to any period of permanent service during which P is in pensionable service in—

(a) an existing scheme that relates to the armed forces or another scheme under section 1 of the Public Service Pensions Act 2013 that relates to the armed forces; or

(b) any other occupational pension scheme.

(4) This regulation does not apply to a member who falls within regulation 4(1)(b) or(d).

CHAPTER 4 — Eligibility for payment of ill-health benefits.

Interpretation

32

(1) For the purposes of this Chapter “final medical report” has the meaning given in

(a) regulation 36(1) (selected medical practitioner's report);

(b) regulation 37(3) (appeal against selected medical practitioner's report); or

(2) For the purpose of this Chapter, the likely cost of providing a person with benefits under this scheme is disproportionately high if it is more than 50% greater than the likely cost of providing benefits under this scheme to a person who has not been identified as presenting a risk of retiring on grounds of permanent medical unfitness.

Determination of eligibility for payment of ill-health benefits

33

(1) This regulation applies in relation to the following persons—

(a) every new member of the police service;

(b) every member of the police service who opts under Chapter 2 (automatic enrolment) to become an active member of this scheme.

(2) This regulation does not apply to a person who, not more than 5 years before being appointed to the police service—

(a) was an active member of a police pension scheme; and

(b) was eligible under that scheme for payment of benefits on grounds of permanent medical unfitness.

(3) Before P joins this scheme, the scheme manager may require P to submit to an examination by a selected medical practitioner in order that the scheme manager may determine P's eligibility under this scheme for payment of ill-health benefits.

(4) If the scheme manager requires P to submit to an examination under this regulation, the scheme manager, by applying the opinion set out in the final medical report and advice from the scheme actuary, must determine whether the risk that P will retire on the grounds of permanent medical unfitness (“the risk”) is such that the likely cost of providing P with ill-health benefits is disproportionately high.

(5) P is ineligible under this scheme for payment for ill-health benefits under this scheme if the scheme manager determines, under this regulation that the risk is such that the likely cost of providing P with ill-health benefits under this scheme is disproportionately high.

(6) If the scheme manager determines under this regulation that the risk is such that the likely cost of providing P with ill-health benefits is not disproportionately high, P is eligible under this scheme for payment of ill-health benefits from the first day of pensionable service under this scheme.

(7) A person to whom this regulation applies by virtue of paragraph (1)(b) must pay any fee charged for an examination or report under this regulation.

Re-determination of eligibility for payment of ill-health benefits

34

(1) This regulation applies in relation to a person (P) who is ineligible under this scheme for payment of ill health benefits under this scheme.

(2) The scheme manager may require P to submit to an examination by a selected medical practitioner in order that the scheme manager may re-determine P's eligibility under this scheme for payment of for ill health benefits.

(3) If the scheme manager requires P to submit to an examination under this regulation, the scheme manager, by applying the opinion set out in the final medical report and advice from the scheme actuary, must determine whether the risk presented that P will retire on grounds of permanent medical unfitness (“the risk”) is such that the likely cost of providing P with ill-health benefits is disproportionately high.

(4) If the scheme manager determines, under this regulation that the risk is such that the likely cost of providing P with ill-health benefits is not disproportionately high, P is eligible for ill health benefits under this scheme for payment of ill-health benefits from the date of that determination.

(5) P is taken to begin pensionable service under this scheme on the date of that determination for the purpose of calculating—

(a) the annual rate of ill-health pension under this scheme; or

(b) the annual rate of a full retirement pension which comes into payment early on grounds of permanent medical unfitness.

Reduced rate of member contributions

35

(1) A reduced member contributions rate applies to an active member of this scheme who is ineligible for ill-health benefits under this scheme for payment of ill-health benefits.

(2) If the scheme manager determines under regulation 34 (re-determination of eligibility for ill-health benefits) that the member is eligible under this scheme for payment of ill-health benefits, the reduced member contributions rate ceases to apply from the date of that determination.

(3) In this regulation, “reduced member contributions rate” means a reduced rate of member contributions which applies to the member under Part 10 (contributions).

Selected medical practitioner's report

36

(1) A selected medical practitioner who examines a person (P) under this Chapter must send a report and certificate (“the selected medical practitioner's report”) to the scheme manager giving an opinion on the likelihood and likely timing of P becoming permanently medically unfit for performing the ordinary duties of a member of the police service.

(2) The selected medical practitioner, in giving an opinion on the likelihood of P becoming permanently medically unfit for performing the ordinary duties of a member of the police service, must consider—

(a) the likelihood of P becoming unable to perform those duties; and

(b) the likelihood of that inability continuing until the member reaches normal pension age under this scheme.

(3) A copy of the selected medical practitioner's report and certificate must be given to P.

(4) Subject to an appeal under regulation 37 (appeal against selected medical practitioner's report) for the purpose of this Chapter the selected medical practitioner's' report and certificate is final.

Appeal against selected medical practitioner's report

37

(1) P may appeal to the scheme manager against the selected medical practitioner's report if—

(a) the scheme manager determines under this Chapter that the risk that P will retire on grounds of permanent medical unfitness is such that the likely cost of providing P with ill-health benefits is disproportionately high (“the scheme manager's determination”);

(b) P is given written notice of the scheme manager's determination; and

(c) P is dissatisfied with the opinion of the selected medical practitioner's report on the likelihood or likely timing (or both) of P becoming permanently medically unfit for performing the ordinary duties of a member of the police service.

(2) An appeal is made under this regulation if—

(a) within 28 days of receiving notice of the scheme manager's determination, P gives the scheme manager notice of intent to appeal; and

(b) within 2 months (or such longer period as may be agreed by the scheme manager) of receiving notice of the scheme manager's determination, P provides the scheme manager with evidence that P has been examined by a registered medical practitioner (“the appellant's medical practitioner”) who disagrees with the opinion in the selected medical practitioner's report.

(3) On an appeal under this regulation, the scheme manager must ask the selected medical practitioner—

(a) to reconsider the selected medical practitioner's report in light of the evidence provided by P; and

(b) if necessary, to produce a revised report on the likelihood and likely timing of P becoming permanently medically unfit for performing the ordinary duties of a member of the police service (“the selected medical practitioner's revised report”).

(4) The selected medical practitioner must send a revised report and certificate to the scheme manager and to P.

(5) Subject to regulation 38 (revised report by third medical practitioner) for the purpose of this Chapter that revised report is the final medical report.

Revised report by third registered medical practitioner

38

(1) If P within 28 days of receiving the selected medical practitioner's revised report gives written notice to the scheme manager that P is dissatisfied with the opinion contained in the revised report, the scheme manager must appoint a third registered medical practitioner to examine P.

(2) The third registered medical practitioner must be—

(a) a person who is acceptable to both the selected medical practitioner and the appellant's medical practitioner; or

(b) if the medical practitioners fail to agree, a person whom the scheme manager considers appropriate.

(3) The third registered medical practitioner must send the scheme manager and P a written statement giving an opinion on the likelihood and likely timing of P becoming permanently medically unfit for performing the ordinary duties of a member of the police service.

(4) If the third registered medical practitioner disagrees with any part of the selected medical practitioner's revised report—

(a) the third registered medical practitioner's written statement must be in the form of a revised report and certificate which must be sent to the scheme manager and to P; and

(b) for the purpose of this Chapter that revised report is the final medical report.

Refusal to be medically examined

39

(1) This regulation applies in relation to a member of the police service who opts under Chapter 2 (automatic enrolment) to become an active member of this scheme.

(2) The scheme manager may make a determination under this Chapter on such evidence and medical advice as the scheme manager in its discretion thinks necessary if the member wilfully or negligently fails to submit to any medical examination or to attend any interviews that a medical practitioner considers necessary in order to make a decision or give an opinion under this Chapter.

CHAPTER 5 — Deferred membership

Meaning of “deferred member”

40

(1) A person (P) becomes a deferred member of this scheme in relation to a continuous period of pensionable service under this scheme ( “ period of service ”) if paragraph (2) or (3) applies.

(2) This paragraph applies if —

(a) P ceases to be an active member of this scheme in relation to the period of service before reaching P's state pension age;

(b) on ceasing to be an active member, P does not become a pensioner member of this scheme in relation to the period of service; and

(c) P has at least 2 years' qualifying service or a transfer payment otherwise than from another occupational pension scheme has been received by this scheme in relation to P.

(3) For the purpose of this regulation, a person on a period of unpaid leave during which the employment relationship continues ceases to be an active member if the period of leave exceeds 5 years.

(4) Paragraph (3) does not apply to a deferred member who falls within regulation 4(1)(b) or (d).

(5) A person becomes a deferred member of this scheme in relation to an amount of accrued added pension if—

(a) the circumstances in regulation 103(1) (deferment of added pension attributable to recent payments) apply; or

(b) the person exercises the option under regulation 121 (option to defer payment of retirement added pension).

PART 5 — Pension accounts

CHAPTER 1 — Accrued pension

Descriptions of accrued pension

41

For the purpose of these Regulations, the descriptions of accrued pension are—

(a) accrued standard earned pension;

(b) accrued club transfer earned pension;

(d) accrued added (self only) pension.

Calculation of amount of accrued pension for purpose of deferment or retirement

42

(1) For the purpose of calculating an amount of retirement earned pension or retirement added pension or the provisional amount of a description of deferred pension, the amount of accrued pension is an amount calculated in accordance with this regulation.

(2) The amount of accrued club transfer earned pension is to be calculated separately in relation to each sending scheme.

(3) The amount of accrued standard earned pension is the total of the following amounts specified in the active member's account at the end of the last day of pensionable service—

(a) the sum of the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of standard earned pension for the last active scheme year;

(c) the sum of the opening balance of transferred pension for the last active scheme year and the index adjustment for that opening balance; and

(d) the amount of transferred pension for the last active scheme year.

(4) The amount of accrued club transfer earned pension is the total of the following amounts specified in the active member's account at the end of the last day of pensionable service—

(a) the sum of the opening balance of club transfer earned pension for the last active scheme year and the index adjustment for that opening balance; and

(b) the amount of club transfer earned pension for the last active scheme year.

(5) The amount of accrued added (self only) pension is the total of the following amounts specified in the active member's account at the end of the last day of pensionable service—

(a) the sum of the opening balance of accrued added (self only) pension for the last active scheme year and the PIA index adjustment for that opening balance; and

(b) the amount of accrued added (self only) pension of that description for the last active scheme year.

(6) The amount of accrued added (all beneficiaries) pension is the total of the following amounts specified in the active member's account at the end of the last day of pensionable service—

(a) the sum of the opening balance of accrued added (all beneficiaries) pension for the last active scheme year and the PIA index adjustment for that opening balance; and

(b) the amount of accrued added (all beneficiaries) pension for the last active scheme year.

CHAPTER 2 — Calculation of adjustments

Calculation of “retirement index adjustment”

43

(1) The retirement index adjustment for an amount of accrued earned pension is—

$$amount of accrued earning pension × retirement index pension$where—“amount of accrued earned pension” means an amount of any description of accrued pension; and“retirement index percentage” means the retirement index percentage calculated under paragraph (2) for that description of accrued earned pension.$

(2) The retirement index percentage is—

$$A × B 12$where—A means—for accrued club transfer earned pension, the in-service revaluation index that applies in relation to the sending scheme for the leaving year; andfor accrued standard earned pension, the in-service revaluation index that applies in relation to this scheme for the leaving year;B is the number of complete months in the period between the beginning of the leaving year and the end of the last day of pensionable service; and“complete month” includes an incomplete month that consists of at least 16 days.$

Calculation of “retirement PIA index adjustment”

44

(1) The retirement PIA index adjustment for an amount of accrued added pension is calculated in accordance with paragraph (2).

(2) The retirement PIA index adjustment is the amount by which the annual rate of a pension of an amount equal to the amount of accrued added pension would have been increased in the leaving year under the 1971 Act if—

(a) that pension were eligible to be so increased; and

(b) the beginning date for that pension were the day after the last day of pensionable service.

Determination of “the age addition”

45

(1) This regulation applies in relation to each scheme year in which an active member's account is open that is subsequent to the scheme year in which the member reaches normal pension age under this scheme, other than—

(a) the scheme year in which the account is required to be established under this Part; and

(b) the scheme year immediately following that.

(2) At the beginning of the scheme year, for each description of pension, the scheme manager in accordance with actuarial guidance must determine the age addition to be awarded for that scheme year by reference to the opening balance of that description of pension for the previous scheme year.

(3) In these Regulations, “the age addition” means an additional amount of pension determined by reference to the proportion of the previous scheme year for which a member had reached normal pension age under this scheme.

Determination of “the assumed age addition”

46

(1) This regulation applies if —

(a) a deferred member's account is established under this Part for a member who reached the member's state pension age in the last year of pensionable service at least one month before the last day of pensionable service; or

(b) a retirement account is established under this Part for a member who reached normal pension age under this scheme in the last year of pensionable service at least one month before the last day of pensionable service.

(2) For each description of accrued pension specified in the account, the scheme manager in accordance with actuarial guidance must determine the assumed age addition to be awarded.

(3) In these Regulations “the assumed age addition” means—

(a) for an amount of accrued standard earned pension not attributable to a transferred pension, the age addition that would have been awarded for standard earned pension had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(b) for an amount of accrued standard earned pension attributable to a transferred pension, the age addition that would have been awarded for transferred pension had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(c) for an amount of accrued club transfer earned pension, the age addition that would have been awarded for club transfer earned pension had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(d) for an amount of accrued added (self only) pension, the age addition that would have been awarded for added pension of that description had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(e) for an amount of accrued added (all beneficiaries) pension, the age addition that would have been awarded for added pension of that description had the member not left pensionable service in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme.

Actuarial reduction on early payment of pension (early payment reduction)

47

(1) An actuarial reduction (early payment reduction) is applied when calculating the annual rate of pension payable to—

(a) an active member who becomes a pensioner member of this scheme before reaching normal pension age under this scheme;

(b) a deferred member who becomes a pensioner member of this scheme before reaching the member's state pension age; or

(2) An early payment reduction is not applied when calculating—

(a) the annual rate of ill-health pension under this scheme; or

(b) the annual rate of full retirement pension which came into payment early on grounds of permanent medical unfitness .

(3) An early payment reduction is calculated by reference to the following—

(a) for an active member who claims payment of a full retirement pension before reaching normal pension age, normal pension age under this scheme;

(b) for a deferred member of this scheme who claims payment of a full retirement pension before reaching the member's state pension age, the member's state pension age.

(4) In these Regulations—

“actuarial reduction” means a reduction determined by the scheme manager, in accordance with actuarial guidance or actuarial tables; and

“early payment reduction” means an actuarial reduction that is applied under paragraph (1).

Late payment supplement

48

In this Part, “late payment supplement”, in relation to the provisional amount of a description of deferred pension, means an additional amount of pension determined by the scheme manager (in accordance with actuarial guidance or actuarial tables) to be appropriate if a deferred member of this scheme is over the member's state pension age when the member becomes entitled to the payment of a full retirement pension under Part 7, Chapter 2 (full retirement benefits).

CHAPTER 3 — Pension accounts: general

Establishment of pension accounts: general

49

(1) The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.

(2) A pension account—

(a) may be kept in any form the scheme manager considers appropriate; and

(b) must specify the details required by these Regulations.

(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, the amount actually so specified.

Closure and adjustment of pension accounts on transfer out

50

(1) Except as otherwise provided in this regulation, the scheme manager must close all pension accounts relating to a member of this scheme if—

(a) a transfer payment is made in respect of all of the member's accrued rights under this scheme; or

(b) all member contributions and payments for added pension made by the member are refunded to the member under Part 10 (contributions).

(2) Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment does not relate or is not attributable.

(3) An account that is not closed because of paragraph (2) must be adjusted as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme

(4) Paragraph (1)(a) does not require the scheme manager to close a pension credit member's account if the transfer payment is made in respect of the accrued rights of a member who is both—

(a) a pension credit member of this scheme; and

(b) an active member, deferred member or pensioner member of this scheme.

CHAPTER 4 — Active member's account

Application of Chapter

51

(1) This Chapter applies in relation to a continuous period of pensionable service under this scheme.

Establishment of active member's account

52

(1) The scheme manager must establish a pension account for a member who is in pensionable service under this scheme from the day on which the member begins that pensionable service.

(2) For the purpose of these Regulations, an account established under paragraph (1) is called an active member's account.

Receipt of a transfer value payment

53

(1) This regulation applies if a transfer value payment is received from another pension scheme (other than a connected scheme) in relation to an active member of this scheme.

(2) On receiving the transfer value payment, the scheme manager must credit the active member's account with the amount of transferred pension calculated under regulation 190 (amount of transferred pension).

Receipt of a club transfer value payment

54

(1) This regulation applies if a club transfer value payment is received from another club scheme in relation to an active member of this scheme.

(2) On receiving the club transfer value payment, the scheme manager must credit the active member's account, in relation to the sending scheme, with an amount of club transfer earned pension the member is entitled to count under regulation 192 (amount of club transfer earned pension).

Amount of pension for a scheme year

55

(1) This regulation applies in relation to each scheme year in which an active member's account is open.

(2) The active member's account must specify, in relation to each description of pension, the amount of that description of pension for the scheme year.

(3) The amount of club transfer earned pension for a scheme year must be specified separately in relation to each sending scheme.

(4) The amount of standard earned pension for a scheme year is

(5) The amount of transferred pension for a scheme year is the amount (if any) which the member is entitled to count under regulation 190 (amount of transferred pension) for that year.

(6) The amount of club transfer earned pension for a scheme year is the amount (if any) which the member is entitled to count under regulation 192 (amount of club transfer earned pension) for that year.

(7) The amount of added pension of any description for a scheme year is the amount (if any) credited to the active member's account in that scheme year under Chapter 2 or 3 of Schedule 3 (payments for added pension).

(8) For the purpose of paragraph (4), in respect of a period of assumed pay under this scheme “pensionable earnings” means the member's assumed pay.

Opening balance, index adjustment, PIA Index adjustment and age addition

56

(1) This regulation applies in relation to each scheme year in which an active member's account is open other than the scheme year in which that account is established.

(2) The active member's account must specify the following—

(a) the opening balance of standard earned pension, club transfer earned pension (if any) and transferred pension (if any) for the scheme year and the index adjustment for each opening balance;

(b) the opening balance of added (self only) pension (if any) and added (all beneficiaries) pension for the scheme year and the PIA index adjustment for each opening balance;

(3) In these Regulations, “opening balance” in relation standard earned pension, club transfer earned pension or transferred pension —

(a) for the scheme year immediately following the scheme year in which the active member's account is established, means the amount of that pension for the previous scheme year as at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of that pension for the previous scheme year and the index adjustment for that opening balance;

(ii) the amount of that pension for the previous scheme year as at the end of the previous scheme year; and

(iii) if applicable, the age addition awarded at the beginning of the previous scheme year.

(4) In these Regulations, “opening balance” in relation to added pension—

(a) for the scheme year immediately following the scheme year in which the active member's account is established, means the amount of that pension for the previous scheme year at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of that pension for the previous scheme year and the PIA index adjustment for that opening balance;

(ii) the amount of that pension for the previous scheme year as at the end of the previous scheme year; and

(iii) if applicable, the age addition awarded at the beginning of the previous scheme year.

Closure and re-establishment of active member's account

57

(1) The scheme manager must close an active member's account in relation to a continuous period of pensionable service under this scheme when the scheme manager establishes in relation to that period of service—

(a) a deferred member's account under Chapter 5; or

(b) a retirement account under Chapter 6; or

(2) If a deferred member or pensioner member re-enters pensionable service under this scheme, the scheme manager must re-establish an active member's account under this Chapter when the scheme manager closes—

(a) the member's deferred member's account under Chapter 5; or

(b) the member's retirement account under Chapter 6.

Active member's account to remain open during periods of unpaid leave

58

(1) This regulation applies to the following periods of unpaid leave—

(a) a career break; or

(b) any other period of unpaid leave—

(i) that does not exceed 5 years; and

(ii) during which the employment relationship continues .

(2) During a period of unpaid leave mentioned in paragraph (1)(a) or (b), the scheme manager must make entries in the active members account as if, during that period, the member—

(a) was in pensionable service under this scheme; but

(b) received no pensionable earnings.

(3) The active member's account must be closed and a deferred member's account opened if a period of unpaid leave, other than a career break exceeds 5 years.

Adjustment of active member's account after period of unpaid family leave or unpaid sick leave

59

(1) This regulation applies in respect of an active member of this scheme who opts to pay member contributions under regulation 171(option to pay member contributions for period of unpaid leave) on the return from a period of unpaid leave mentioned in that regulation.

(2) On payment of the full amount of contributions for the period of unpaid leave, the active member's account is to be adjusted so that for the period of unpaid leave the member is taken to receive pensionable earnings at the rate that applied immediately before the commencement of the period of unpaid leave.

(3) If the member does not pay the full amount by the end of the payment period under regulation 172(1) (payment of member contributions for unpaid leave), the active member's account is to be adjusted so that, for the period determined by the scheme manager under regulation 172(4), the member is taken to receive pensionable earnings at the rate that applied immediately before the commencement of the period of unpaid leave.

(4) This regulation does not apply to an active member who falls within regulation 4(1)(b) or(d).

CHAPTER 5 — Deferred member's account

Application of Chapter

60

(1) This Chapter applies in relation to a continuous period of pensionable service under this scheme.

(2) For a person who is a deferred member of this scheme in relation to 2 or more continuous periods of pensionable service, this Chapter applies separately in relation to each of those periods of service.

Establishment of deferred member's account

61

(1) This regulation applies when an active member of this scheme becomes a deferred member of this scheme in relation to a continuous period of pensionable service.

(2) The scheme manager must—

(a) close the active member's account for that period of service; and

(b) establish a pension account for the deferred member for that period of service.

(3) For the purpose of these Regulations, an account established under paragraph (2)(b) is called a deferred member's account.

Provisional amount of deferred pension

62

(1) The deferred member's account must specify the provisional amount of each description of deferred pension.

(2) The provisional amount of each description of deferred earned pension is the sum of—

(a) the amount of the relevant accrued earned pension calculated under regulation 43 (“accrued amount”);

(b) the retirement index adjustment for the accrued amount; and

(3) The retirement index adjustment is not applied in relation to an amount of accrued earned pension if a transfer payment was made before the end of the last active scheme year in respect of the member's rights to that accrued pension.

(4) The provisional amount of each description of deferred added pension is the sum of—

(a) the amount of the relevant accrued added pension calculated under regulation 43 (“accrued amount”);

(b) the retirement PIA index adjustment for the accrued amount; and

(5) In this regulation—

“relevant accrued earned pension” means—for a deferred standard earned pension, accrued standard earned pension;for a deferred club transfer earned pension, accrued club transfer earned pension;

“relevant accrued added pension” means—for a deferred added (self only) pension, accrued added (self only) pension; andfor a deferred added (all beneficiaries) pension, accrued added (all beneficiaries) pension.

Adjustment of provisional amount

63

(1) This regulation applies when a deferred member of this scheme in relation to a continuous period of pensionable service becomes entitled to the payment for life of a full retirement pension for that period of service.

(2) For the provisional amount of each description of deferred pension, the deferred member's account must specify—

(a) the late payment supplement (if any);

(b) the early payment reduction (if any); and

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