The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023

• (b) an election referred to in sub-paragraph (a) not being made by or in respect of M before the end of the immediate choice election period or the end of the deferred choice election period (whichever election period applies in respect of M).

• (8) The scheme manager must send a notice in writing to M or the designated person of the amount by which the cost of any benefits on termination in respect of M have decreased.

• (9) In this regulation—

• “benefits on termination” means benefits under— regulations 14A Early retirement pension (termination of employment by employing authority), 17 (lump sum on retirement) and 17A (general option to exchange part of pension for lump sum) of the 1995 Regulations[^f00068]; regulation 58 (general option to exchange part of pension for lump sum) of the 2008 Regulations[^f00069]; or regulations 76 (conversion of part of pension into lump sum) and 81 (premature retirement on grounds of redundancy) of the 2015 Regulations.

• “relevant remedy member” means a member who, in respect of the termination of M’s employment by M’s employing authority, is entitled to the payment of any benefits on termination;

• “relevant employing authority payment” means a payment made to M by M’s employing authority in respect of the cessation of M’s employment referred to in (whichever is relevant)— regulation 14A (5)(a) of the 1995 Regulations; regulation 55 (6)(a) of the 2008 Regulations; or paragraph 7(2)(a) of Schedule 11 to the 2015 Regulations.

Partial retirement: immediate choice members

72

• (1) This regulation applies to an immediate choice member (“M”) who—

• (a) is entitled to a pension under—

• (i) regulation 49 or 180 of the 2008 Regulations[^f00070] (Partial retirement (members aged at least 55)); or

• (ii) regulation 83 of the 2015 Regulations (Election for partial retirement (members over normal minimum pension age)), and

• (b) either—

• (i) has remediable service in the 2008 Section that is pensionable service under that Section by virtue of section 2(1) of PSPJOA 2022 and does not make an immediate choice election under regulation 9 in respect of that service, or

• (ii) has remediable service in the 2008 Section that is pensionable service under that Section other than by virtue of section 2(1) of PSPJOA 2022 and makes an immediate choice election under regulation 9 in respect of that service.

• (2) M may elect to adjust the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment by an amount determined by the scheme manager as being necessary to maintain the amount of M’s annual partial retirement pension in payment at—

• (a) the end of the immediate choice election period where paragraph (1)(b)(i) applies to M; and

• (b) the date the member makes an immediate choice election under regulation 9 where paragraph (1)(b)(ii) applies to M.

• (3) Where this regulation applies—

• (a) the scheme manager must send a notice in writing to M of M’s right under paragraph (2) on or before the relevant date referred to in regulation 6(2);

• (b) M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—

• (i) within three months beginning with the day after the day on which the scheme manager sends the notice referred to in sub-paragraph (a), or

• (ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case.

• (4) In this regulation, “specified percentage” in relation to M’s pension has the meaning given in regulation 49(4)(a) of the 2008 Regulations, 180(3)(a) of the 2008 Regulations or regulation 83(3)(a) of the 2015 Regulations (whichever is relevant).

Partial retirement: deferred choice members

73

• (1) This regulation applies to a deferred choice member (“M”) who, at the operative time, is entitled to a pension under—

• (za) regulation 16A of the 1995 Regulations (partial retirement pension);

• (a) regulation 49 or 180 of the 2008 Regulations (partial retirement (members aged at least 55)); or

• (b) regulation 83 of the 2015 Regulations (election for partial retirement (members over normal minimum pension age)).

• (2) M may make an election to substitute the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment with a different specified percentage (“a substitute percentage election”).

• (3) The scheme manager must send a notice in writing to M of M’s right to make a substitute percentage election under paragraph (2) on or before the relevant date referred to in regulation 6(2).

• (4) A substitute percentage election must—

• (a) be made by M by notice in writing;

• (b) be received by the scheme manager—

• (i) within a period of three months beginning with the day after the scheme manager sends the notice referred to in paragraph (3), or

• (ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case;

• (c) contain such information as the scheme manager requires;

• (d) take effect from the day on which the member became entitled to the pension referred to in paragraph (1) (whichever is relevant); and

• (e) be disregarded for the purposes of determining whether the member may make a further election for partial retirement under the regulation referred to in paragraph (1) (whichever is relevant).

• (5) In this regulation—

• “operative time” means if a deferred choice election by virtue of regulation 12 is made in relation to M’s remediable service, the time when the election is made; otherwise, the end of the deferred choice election period in relation to M;

• “specified percentage” in relation to M’s pension has the meaning given in regulation 16A(4)(a) of the 1995 Regulations, regulation 49(4)(a) of the 2008 Regulations, regulation 180(3)(a) of the 2008 Regulations or regulation 83(3)(a) of the 2015 Regulations (whichever is relevant).

Determining whether a member meets the ill-health criteria in each scheme

74

• (1) This regulation applies to a remedy member (“M”)—

• (a) who ceased to be employed in HSC employment during the period of M’s remediable service; and

• (b) whose application for an ill-health pension in relation to that service (“M’s application”) has been determined by the scheme manager.

• (2) Where this regulation applies, the scheme manager must reconsider M’s application together with any supporting medical evidence (where relevant) to determine whether M would have met the ill-health retirement criteria in M’s alternative scheme or section when the application was initially determined.

• (3) Where M or a designated person on M’s behalf has the right to make an immediate choice election under regulation 9—

• (a) the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) before the immediate choice election period commences in respect of M; and

• (b) if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.

• (4) Where M or a designated person on M’s behalf has the right to make a deferred choice election under regulation 12—

• (a) the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) as soon as reasonably practicable after 1st October 2023; and

• (b) if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.

• (5) The provisions of Chapter 1 of Part 1 of PSPJOA 2022 and Part 3 of these Regulations about the timing and effect of an immediate choice election by virtue of section 6, and of a deferred choice election by virtue of section 10, of that Act apply subject to this regulation.

• (6) In this regulation—

• “ill-health pension” means a pension under— regulation 13A of the 1995 Regulations[^f00071] (Ill health pension on early retirement); regulation 49(3) of the 1995 Regulations[^f00072] (Preserved pension: entitlement to pension and retirement lump sum before age 60); regulation 52 or regulation 182 of the 2008 Regulations[^f00073] (Early retirement on ill-health: active members and non-contributing members); regulation 54 or regulation 184 of the 2008 Regulations[^f00074] (Early retirement on ill-health (deferred members); regulation 89 of the 2015 Regulations (Entitlement to ill-health pension); or regulation 93 of the 2015 Regulations (Early retirement on ill-health (deferred members));

• “M’s alternative scheme or section” means— where M’s eligibility for an ill-health pension was assessed under the 1995 Section or the 2008 Section, the 2015 scheme; where M’s eligibility for an ill-health pension was assessed under the 2015 scheme, the 1995 Section or the 2008 Section (whichever is relevant);

• “HSC employment” has the meaning given in Schedule 13 to the 2015 Regulations.

Ill-health pension: acceptance of retrospective applications

75

• (1) This regulation applies where—

• (a) a remedy member (“M”) submits an application for an ill-health pension on or after 1st October 2023; and

• (b) the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule[^f00075], M would, during the period of M’s remediable service, have made the decision to apply for an ill-health pension.

• (2) The scheme manager may treat the application—

• (a) in accordance with regulation 27 of the 2015 Transitional Regulations[^f00076] (ill-health benefits: continuity of existing applications); and

• (b) as if the application had been submitted before 1st April 2022.

• (3) In this regulation—

• “ill-health pension” means a pension under— regulation 13A of the 1995 Regulations (Ill health pension on early retirement); regulation 52 or regulation 182 of the 2008 Regulations (early retirement on ill-health: active members and non-contributing members); or regulation 89 of the 2015 Regulations (entitlement to ill-health pension).

PART 12 — Consequential amendments

Consequential amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations

76

TheSchedule makes amendments to the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations.

SCHEDULE — Amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations

Amendment of the 1995 Regulations

1

In the 1995 Regulations, in regulation 8 (restriction on further participation in this Section of the scheme)[^f00077], after paragraph (A2), insert—

(A3) Nothing in paragraphs (4) to (18) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).

Amendment of the 2008 Regulations

2

• (1) The 2008 Regulations are amended as follows.

• (2) In regulation 22, (Restrictions on eligibility: general)[^f00078], after paragraph (A2), insert—

(A3) Nothing in paragraphs (1A) and (1C) to (1L) prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the Scheme in accordance with section 2 of that Act (Remediable service treated as pensionable under Chapter 1 legacy schemes).

• (3) In regulation 154 (restrictions on eligibility: general)[^f00079], after paragraph (A2), insert—

(A3) Nothing in paragraphs (1A) and (1C) to (1L) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the Scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).

Amendment of the 2015 Transitional Regulations

3

• (1) Regulation 27 of the 2015 Transitional Regulations (ill-health benefits: continuity of existing applications) is amended as follows.

• (2) In paragraph (1)—

• (a) in the words before sub-paragraph (a), after “This regulation” insert “, except paragraph (1A) and paragraph (2) to the extent that it relates to paragraph (1A),”;

• (b) in sub-paragraph (a), in the words before paragraph (i), for “1st April 2022 (“the transition date”)—” substitute “the transition date—”.

• (3) After paragraph (1), insert—

(1A) This regulation, except paragraph (1) and paragraph (2) to the extent that it relates to paragraph (1), applies during the application period to a member— (a) who has remediable service in the legacy scheme up to and including 31st March 2022— (i) that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022; (ii) in respect of which an immediate choice election by virtue of regulation 9 of the Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 (election for 2015 scheme benefits: immediate choice members and deceased members) has not been made; (b) who on the transition date— (i) was prevented from contributing to or accruing further pensionable service in the 1995 Section or being an active member of the 2008 Section; and (ii) was eligible to be an active member of the new scheme; (c) who submitted Form AW33E (or such other form as the Department accepted) together with supporting medical evidence (if not included in the form) for the purposes of 2015 regulation 89 before the transition date; (d) whose Form AW33E (or such other form as the Department accepted) and supporting medical evidence (“the member’s application for ill-health pension”) was received by the Department before the transition date; and (e) whose ill-health pension had not become payable under the new scheme before the transition date.

• (4) In paragraph (2), in the words before sub-paragraph (a), for “paragraph (1)” substitute “paragraphs (1) and (1A)”.

• (5) In paragraph (21)—

• (a) in the definition of “the member’s application for ill-health pension” at the end, insert “or (1A)(d) (whichever is relevant)”;

• (b) at the end of the definition of “the pension comparison calculation”, for the full stop substitute a semicolon;

• (c) after that definition, insert ““the transition date” means 1st April 2022.”.

Signed

Sealed with the Official Seal of the Department of Health on 7th September 2023

Laverne Montgomery — A senior officer of the Department of Health

The Department of Finance consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance on 7th September 2023

Patrick Neeson — A senior officer of the Department of Finance

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

The Public Service Pensions Act (Northern Ireland) 2014 (“the 2014 Act”) makes provision and confers powers to make further provision (in the form of “scheme regulations” as defined in chapter 2 of the 2014 Act), about the establishment of public service pension schemes. There are two Health and Social Care Pension Schemes: a scheme divided into two sections known as the 1995 Section, established by the Health and Social Services (Superannuation) Regulations (Northern Ireland) 1995(S.R. 1995 No. 95) (“the 1995 Regulations”), and the 2008 Section, established by the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008 No. 256) (“the 2008 Regulations) (together “the legacy scheme”), and the scheme established by the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015 (S.R. 2015 No. 120) (“the 2015 scheme”). The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) (S.R. No. 122) (“the 2015 Transitional Regulations”) provided for the treatment and payment of legacy scheme benefits to certain members of the 2015 scheme. Transitional protection of this kind provided when reformed public service pensions were introduced in 2015 was found to discriminate against public service pension scheme members on the basis of age.

The Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”), at Chapter 1, makes provision and confers powers for scheme regulations under PSPA 2013 to make further provision in relation to specified service (“remediable service” as defined in section 1 of PSPJOA 2022) of members who benefited from transitional protection and of members who did not so benefit only by reason of their age. Section 27 of PSPJOA 2022 requires certain powers to make scheme regulations to be exercised in accordance with Department of Finance directions.

These Regulations are scheme regulations under PSPA 2014 and are made in accordance with PSPJOA 2022 in relation to a member’s remediable service in the legacy scheme and the 2015 scheme. They are, to the extent required by section 27 of PSPJOA 2022, made in accordance with Department of Finance directions under that section (in the form of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023 (the “2023 Directions”)).

Part 2 makes provision in relation to medical practitioners and non-GP providers and the provision of remediable service statements. Regulations 3 to 5 provide for the refund or recovery of any overpayment or underpayment of contributions in relation to such members. Regulations 3 and 5 also provide in relation to such members who are active or deferred members the option of waiving a return of contributions until their election to receive 2015 scheme benefits (“deferred choice election”) has been made under regulation 12. Regulation 6 requires the scheme manager to provide a remediable service statement to each remedy member or designated person (see explanation in regulation 7) who has not made an election to receive 2015 scheme benefits.

Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service. Regulation 7 provides for the person, referred to as the designated person, who may make an election in relation to the remediable service of a deceased or incapable member. Regulation 8 provides for when and how an election may be made for service in respect of which a member opted out of the legacy scheme or the 2015 scheme during the remedy period to be reinstated and treated as remediable service. Regulation 9 provides for when and how an election may be made, or deemed to have been made, for service in respect of a pensioner or a deceased or incapable member to be treated as pensionable service under the 2015 scheme and regulation 10 provides for the benefits that must be corrected after an immediate choice election has been made. Regulation 11 provides for the protection of the pension of a child beneficiary not living in the same household as an adult survivor of a remedy member. Regulation 12 provides for when and how an election may be made, or deemed to have been made, for service in respect of an active or deferred member or a deceased or incapable member as if it were pensionable service under the 2015 scheme (a “deferred choice election”) and regulation 13 provides for the adjustment of a resulting underpayment or overpayment of benefits.

Part 4 makes provision about additional pension and early retirement reduction buy-out contributions. Regulation 15 makes provision for the treatment of additional pension payable in respect of a remedy member who was not fully protected when their pensionable service was moved to the 2015 scheme and whose pension account was credited with additional pension or who paid contributions in respect of an additional pension election. Regulation 16 makes provision in respect of contributions so treated and paid after 31 March 2022. Regulation 17 provides for the treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election. Regulation 18 makes provision for the treatment of buy-out contributions in the remedy period where a deferred choice election may be made by or in respect of a member. Regulation 19 makes provision for the treatment of such a member’s legacy scheme additional contributions where a deferred choice election is made, or treated as having been made, in respect of their remediable service. Regulation 20 makes provision for the treatment of additional pension in respect of pensioners and deceased members of the legacy scheme. Regulation 21 makes provision for the treatment of additional pension in respect of pensioners and deceased members of the 2015 scheme, or deceased, on 30th September 2023. Regulation 22 makes provision for the treatment of buy-out contributions in the remedy period where the member was a pensioner or deceased member of the 2015 scheme. Regulation 23 provides for when and how a remedy member may enter into an arrangement to pay voluntary contributions for additional pension under the legacy scheme. Regulation 24 provides for when and how a remedy member may revoke their cancellation of their arrangement to pay for additional years or of their option to purchase additional pension.

Part 5 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service have been shared under a pension sharing order or are at issue in proceedings relating to the member’s divorce or legal dissolution of a civil partnership. Regulations in this Part make provision about a member’s pension debit or a former spouse or civil partner’s pension credit where they are subject to a pension debit or a pension credit under article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999 No.3147 (NI 11).) on or after 1st April 2015, to reflect a retrospective change in the entitlement relating to the member’s remediable service shareable rights. They provide, in particular, for the calculation or, where appropriate, recalculation of a valuation of pension benefits under regulation 3 of the Pensions on Divorce etc. (Provision of Information) Regulations (Northern Ireland) 2000 (S.R. 2000 No. 142), in relation to the member’s remediable service shareable rights.

Part 6 makes provision about pension rights transferred into and out of the Health and Social Care Service Pension Schemes during the period of a member’s remediable service. Regulations 37 to 48 make provision about transfers in and out of the legacy scheme or the 2015 scheme, including (in regulation 42) transfers between UK Health Service schemes, on a cash equivalent basis. These regulations make provision about the calculation (and, where appropriate, the recalculation) of the value of a transfer payment (in relation to the 1995 Section) or of a transfer value payment (in relation to the 2008 Section) and the making and accepting of payments in relation to the transfer value of rights secured by virtue of remediable service. Regulations 49 to 52 make similar provision in relation to transfers in and out of the legacy scheme or the 2015 scheme on the terms of the Public Sector Transfer Club. Regulation 43 requires the scheme manager to provide a remediable service statement in accordance with specified provisions in direction 6 of the 2023 Directions to a person who has transferred out rights in respect of remediable service. Regulation 54 provides that the transfer of any rights secured by virtue of remediable service into the 2015 scheme are to be treated as having been transferred into the relevant Section of the legacy scheme. Regulation 55 provides for the variation of the value of transferred in remediable rights so that they are of an equivalent value to the value the member would have secured if they had originally transferred to that Section of the legacy scheme. Regulation 56 makes provision for any pension benefits paid in respect of a member’s transferred in remediable rights to be treated as being paid and always having been paid from the relevant Section of the legacy scheme.

Part 7 makes provision about certain lifetime allowance and annual allowance charges where there is a relevant rectification provision in accordance with, and as defined in, regulation 2 of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113) (“the 2023 Tax Regulations”). Regulation 58 requires the scheme manager to pay a lifetime allowance charge, attributable to a relevant rectification provision, where a scheme manager of a private sector scheme makes a successful application under section 267 of Finance Act 2004 (c.12) (“FA 2004”), and the scheme manager becomes liable, jointly and severally with the member, in accordance with regulation 36 of the 2023 Tax Regulations. Regulation 59 requires the scheme manager to accept a scheme pays notice in accordance with specified provisions in direction 7 of the 2023 Directions where a member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004 in relation to a relevant tax year because the time limit in section 237BA of FA 2004 has passed.

Part 8 makes provision permitting the scheme manager to pay amounts to members or the personal representatives of deceased members as compensation for compensatable losses that meet one of the conditions set out in section 23 of PSPJOA 2022. Regulation 60 requires that this compensation be paid in accordance with direction 8 of the 2023 Directions and sets out the process for applying for compensation. Regulation 61 makes provision for the payment of indirect compensation where a member has incurred a tax loss as defined in section 23(9) of PSPJOA 2022 which resulted in a reduction of that member’s benefits.

Part 9 makes provision about the application of interest to amounts owed to or from a member and the process for the payment of amounts owed by a scheme to a member or vice versa as a consequence of the remedy. Regulation 63 provides for the calculation of interest in accordance with the 2023 Directions. Regulation 64 makes provision to ensure that where interest applies to a payment associated with the remedy the other legacy scheme regulations specified that also provide for the payment of interest on late benefits payments do not also apply. Regulation 65 provides for the netting off of overpayments and underpayments created by the remedy and of any interest owed on them in accordance with direction 19 of the 2023 Directions. Regulations 66 and 67 set out, respectively, the payment processes where a person owes a net amount to the legacy scheme and vice versa.

Part 10 permits, and sets out the process for, legacy scheme members who had service under the 1995 Section and who elected to move their previous accrual in that Section to the 2008 Section before they joined the 2015 scheme to revoke that election with the effect that the member’s pensionable service under the 1995 Regulations is treated as if it were never such service under the 2008 Regulations.

Part 11 makes provision in respect of certain retirement categories supplementing or varying the effect the remedy would otherwise have in relation to benefits already in payment including those paid on the grounds of premature retirement in the interests of efficiency (regulation 70), redundancy (regulation 71), partial retirement (regulations 72 and 73) and ill-health (regulations 74 and 75).

Part 12 and the Schedule provide for consequential amendments to the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations. The effect of the amendments to the 1995 Regulations and the 2008 Regulations in, respectively, paragraphs 1 and 2 of the Schedule is to make it clear that nothing in earlier amendments to those Regulations, as specified, prevents a member’s remediable service between 1st April 2015 and 31st March 2022 being treated as pensionable service under the member’s Section of the legacy scheme under PSPJOA 2022. Paragraph 3 of the Schedule amends regulation 27 of the 2015 Transitional Regulations to extend its scope so that it also applies to members who applied for ill-health retirement under the 2015 Regulations during their remediable service and whose application was accepted or rejected after the end of their remediable service on 31st March 2022.

A full impact assessment has not been completed for these Regulations. An Explanatory Memorandum has been published alongside these Regulations.

Footnotes

[^f00001]: 2014 c. 2. (NI)

[^f00002]: 2022 c. 7.

[^f00003]: Section 21 has been amended by section 94(16) of PSPJOA 2022.

[^f00004]: The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023 which came into operation on 9th February 2023.

[^f00005]: 2022 c.7.

[^f00006]: 2004 c. 12.

[^f00007]: S.R. 1995 No.95 as amended by S.R. 1997 Nos.217 and 390; S.R. 1998 No.299; S.R. 1999 Nos.293 and 294; S.R. 2001 No.367; 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; S.R. 2011 No.256; S.R. 2012 Nos.42 and 78; S.R. 2013 Nos.40, 73, 247 and 259; S.R. 2014 Nos.59 and 225; S.R. 2015 Nos.56, 121 and 122; S.R. 2016 No.384; S.R. 2019 No.62; S.R. 2022 Nos 153, 156, 196, 244 and 245 and S.R. 2023 No.33.

[^f00008]: S.R. 2008 No.256 as amended by S.R. 2009 Nos.65 and 188; S.R. 2010 Nos.22, 286 and 420; S.R. 2011 No.256; S.R. 2012 Nos.42 and 78; S.R. 2013 Nos.40, 73, 247 and 259; S.R. 2014 Nos.59 and 225; S.R. 2015 Nos.56, 121 and 122; S.R. 2016 No.384; S.R. 2019 No.62; S.R. 2022 Nos 153,196, 244 and 245 and S.R. 2023 No.33.

[^f00009]: S.R. 2015 No.120 as amended by S.R. 2016 No.384; S.R 2019 No.62; S.R 2022 Nos.153, 156, 196, 244 and 245 and S.R.2023 No.33.

[^f00010]: Regulation 37 was amended by S.R 2022 Nos. 196 and 244 and S.R. 2023 No.33.

[^f00011]: S.R. 2015 No. 122 as amended by S.R.2022 Nos. 156 and 196

[^f00012]: Paragraph 10 was substituted by S.R. 2005 No. 565 and subsequently amended by S.R. 2006 No.159, S.R. 2008 No.163, S.R. 2009 Nos.65 and 188, S.R. 2010 Nos.22, 286, and 420, S.R. 2012 Nos.42 and 78, S.R. 2013 Nos.73, 247, and 259, S.R. 2014 Nos.59 and 225, 2015 Nos.56 and 121, S.R. 2019 No. 62, S.R. 2022 No.196.

[^f00013]: Regulation 150 was amended by S.R. 2023/33.

[^f00014]: For the meaning of “remediable service”, see section 1 of PSPJOA 2022.

[^f00015]: This Authority was established by Health and Social Care (Reform) Act Northern Ireland 2009.

[^f00016]: 2001 c. 9. (Section 4(1) has been amended by section 406(1) of, and paragraph 170 of Schedule 17 to, the Communications Act 2003 (c. 21).

[^f00017]: 1954 c.33 (NI 11)

[^f00018]: For the meaning of “remediable service” mentioned in section 29(4) and (8)(a) and (b), see section 1 of that Act.

[^f00019]: For the meaning of “the relevant date”, see section 29(10) of PSPJOA 2022.

[^f00020]: Regulations 32-38 were amended by S.R. 1999 No. 213, 2005 No. 533, 2006 No. 410, 2008 No. 163, 2009 No. 65 & 188, 2010 No. 22 & 286, 2013 No. 259 and 2022 No. 196.

[^f00021]: Chapter 5 of Part 2 was amended by S.R. 2009 No. 65 & 188, 2010 No. 22 & 286, 2012 No. 42, 2013 No. 259 and 2022 No. 196.

[^f00022]: Chapter 2 of Part 6 of the 2015 Regulations was amended by S.R. 2022 No. 196.

[^f00023]: For the meaning of “opted-out service”, see section 36 of PSPJOA 2022.

[^f00024]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00025]: For the meaning of “pensioner member”, see section 109(3) of PSPJOA 2022.

[^f00026]: Regulations 73A, 73C and 73D of the 1995 Regulations were inserted by S.R. 2008 No.163

[^f00027]: Regulations 34, 36 and 37 and regulations 165, 167 and 168 of the 2008 Regulations were amended by S.R. 2010 No.22.

[^f00028]: Regulations 165, 167 and 168 of the 2008 Regulations were amended by S.R. 2010 No. 22.

[^f00029]: Regulation 25 of the 2015 Transitional Regulations was amended by S.R. 2022 No.156.

[^f00030]: Regulation 49 was amended by S.R 2009 No.188 and S.R. 2010 No.22. Regulation 180 was amended by S.R 2009 No.188 and S.R. 2010 No.22.

[^f00031]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00032]: Regulation 73E was inserted by S.R. 2008 No.163.

[^f00033]: Regulation 72 of the 1995 Regulations was amended by S.R. 2008 No. 163 and 2010 No. 22.

[^f00034]: SI 1999/3147 (NI 11)

[^f00035]: S.R. 2000 No.142. regulations 2 and 3 were amended by S.R. 2005 No 536 and S.R. 2016 No 172.

[^f00036]: For the meaning of “corresponding pension debit member”, see section 19(3) of PSPJOA 2022.

[^f00037]: Regulation 3 was amended by S.R 2005 No.536.

[^f00038]: Section 33 has been amended but the amendment is not relevant to these Regulations.

[^f00039]: Regulation 2 was amended by SR 2005 No. 536.

[^f00040]: For the meaning of “relevant pension credit member”, see section 19(2) of PSPJOA 2022.

[^f00041]: For the meaning of “pension credit”, see section 26(1)(b) of the 1999 Order.

[^f00042]: Regulation 3 was amended by S.R 2005 No.536. and SR 2016 No 172

[^f00043]: Regulation 60 and its heading was amended by S.R. 1997 No.217; S.R. 2004 No.103; S.R. 2006 No.410; S.R. 2008 No.163 and S.R. 2010 No.22.

[^f00044]: Regulation 62 was amended by S.R. 2010 No.22.

[^f00045]: Regulation 101 was amended by S.R. 2009 No.65; S.R 2010 No.22 and S.R 2015 No.122.

[^f00046]: Regulation 103 was amended by S.R. 2009 No.65 and S.R 2010 No.22.

[^f00047]: Regulation 228 was amended by S.R. 2009 No.65; S.R 2010 No.22 and S.R 2015 No.122.

[^f00048]: Regulation 230 was amended by S.R. 2009 No.65 and S.R 2010 No.2.

[^f00049]: Regulation 59A was inserted by S.R. 2015 No.121.

[^f00050]: Regulations 108B and 235B were inserted by S.R. 2015 No.121.

[^f00051]: See section 33 of PSPJOA 2022 for the meaning of “Chapter 1 scheme”.

[^f00052]: Paragraph 18 was amended by S.R. 2010 No. 22.

[^f00053]: For the meaning of “non-club transfer”, see the definition of “club transfer” in regulation 131 of the 2015 Regulations.

[^f00054]: S.I. 2009/1171. Regulation 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00055]: For the meaning of “The Income Tax Acts”, see Schedule 1 to the Interpretation Act 1978 (c. 30).

[^f00056]: S.I. 2023/113.

[^f00057]: Section 227(1) was amended by paragraph 63(2) of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and paragraph 11(2)(a) of Schedule 4 to the Finance Act (No. 2) 2015 (c. 33).

[^f00058]: Section 216 was amended by paragraph 42 of Schedule 10 to the Finance Act 2005 (c. 7). There are other amendments but none are relevant.

[^f00059]: 2014 c. 2. (NI)

[^f00060]: Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).

[^f00061]: Section 237E was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).

[^f00062]: Regulation T8 was inserted by S.I. 2000/605 and amended by S.I. 2001/3649, 2007/3280, 2008/2263, 2009/381, 2014/570.

[^f00063]: Regulation 256 was amended by S.R. 2015/121.

[^f00064]: Regulation 14A was substituted by S.R. 2008 No.96 and amended by S.R. 2013 No.40; S.R 2013 No.259 and S.R 2015 No.121.

[^f00065]: Regulation 55 was amended by S.R. 2009 No.188; S.R 2010 No.22; S.R 2013 Nos.40 and 259; and S.R 2015 No.121.

[^f00066]: Regulation 11 as amended by S.R. 2005 Nos.33 and 565; S.R 2008 Nos.6, 130 and 163; S.R 2009 No.5; S.R 2010 Nos.22 and 420; S.R 2013 No.259; S.R 2014 No.225; S.R 2015 No.121; S.R 2016 No.384 and S.R 2019 No.162.

[^f00067]: Regulation 32 was amended by S.R. 2010 No.286, S.R 2013 No.259.

[^f00068]: Regulation 17 was amended by S.R. 2006 No. 410, 2009 No 188, 2010 No 286 and 2012 No. 42. Regulation 17A was amended by 2008 No. 163 and 2009 No.188.

[^f00069]: Regulation 58 was amended by S.R. 2009 No. 188.

[^f00070]: Regulation 49 was amended by S.R 2009 No.88 and S.R. 2010 No.22. Regulation 180 was amended by S.R. 2009 No.88 and S.R. 2010 No.22.

[^f00071]: Regulation 13A was inserted by S.R. 2008 No.163 and subsequently amended by S.R. 2010 No.22 and S.R. 2022 No.196.

[^f00072]: Regulation 49 was amended by S.R. 2002 No.69; S.R 2005 No.155; S.R. 2006 No.410; S.R. 2008 No.163; S.R. 2009 Nos.65 and 188; S.R. 2010 No.22; S.R. 2015 No.122 and S.R. 2022 No.196.

[^f00073]: Regulations 52 and 182 and their headings were amended by S.R. 2009/188; S.R 2010 Nos.22 and 286; and S.R 2022 No.196.

[^f00074]: Regulations 54 and 184 were amended by S.R. 2009 No.65 and S.R. 2010 No.22.

[^f00075]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00076]: Regulation 27 was amended by S.R. 2022 No.156.

[^f00077]: Regulation 8 was amended by S.R. 2008 No.163; S.R. 2009 No.188; S.R. 2010 No.22; S.R 2015 No.122 and S.R 2022 No.156.

[^f00078]: Regulation 22 was amended by S.R.2009 Nos.65 and 188; S.R. 2010 Nos.22 and 286; S.R. 2013 No.40; S.R. 2015 Nos.121 and122; S.R. 2019 No,62 and S.R 2022 No.156.

[^f00079]: Regulation 22 was amended by S.R.2009 Nos.65 and 188; S.R. 2010 Nos.22 and 286; S.R. 2013 No.40; S.R. 2015 Nos.121 and122; S.R. 2019 No,62 and S.R 2022 No.156.

Editorial notes

[^key-8320a378a9a6125626aa13c3dde7d61a]: Reg. 1 in operation at 1.10.2023, see reg. 1

[^key-f61bb5cdc1fa788e00452fa1a8085cf8]: Reg. 2 in operation at 1.10.2023, see reg. 1

[^key-a599b940e0f4fd04c171e230d2a9d00b]: Reg. 3 in operation at 1.10.2023, see reg. 1

[^key-a03d6aacd26f8486c2832cbd212f2ad2]: Reg. 4 in operation at 1.10.2023, see reg. 1

[^key-4328f31e114228aa1a95ec59257d546a]: Reg. 5 in operation at 1.10.2023, see reg. 1

[^key-a92434efb7681dd21f65d7bbb89d768d]: Reg. 6 in operation at 1.10.2023, see reg. 1

[^key-fff527fe330378bafc69cf687d9badfc]: Reg. 7 in operation at 1.10.2023, see reg. 1

[^key-ee2d01a59a0b971a23f62b1125d69d2f]: Reg. 8 in operation at 1.10.2023, see reg. 1

[^key-d8eff1d2e14fa2ebf6e10283ac8cac6f]: Reg. 9 in operation at 1.10.2023, see reg. 1

[^key-19cf62ac11741ee6bc162e544b3170c6]: Reg. 10 in operation at 1.10.2023, see reg. 1

[^key-fd7adf6256eab8f065f04fef53abaa8a]: Reg. 11 in operation at 1.10.2023, see reg. 1

[^key-ca7bbdf8d32cd6df04bcdc0e7533268e]: Reg. 12 in operation at 1.10.2023, see reg. 1

[^key-01743e7db61a2fff4150f823953c6df3]: Reg. 13 in operation at 1.10.2023, see reg. 1

[^key-a5eac8d5f19dcf529e68d092be688339]: Reg. 14 in operation at 1.10.2023, see reg. 1

[^key-5937873e17841a4ef92d3291ac4c4eb4]: Reg. 15 in operation at 1.10.2023, see reg. 1

[^key-e0f92091c416c15e9516731e3c5d9803]: Reg. 16 in operation at 1.10.2023, see reg. 1

[^key-3587b25330578f60f67f26482269d89f]: Reg. 17 in operation at 1.10.2023, see reg. 1

[^key-17af018baf826343406c465aa9531e5c]: Reg. 18 in operation at 1.10.2023, see reg. 1

[^key-058fc07ae2c01fa0fe450aa826b1d91c]: Reg. 19 in operation at 1.10.2023, see reg. 1

[^key-ad065f199d0a76dc678b4a5e5b1169b4]: Reg. 20 in operation at 1.10.2023, see reg. 1

[^key-23404d1a0c7ffbb70bec605552180480]: Reg. 21 in operation at 1.10.2023, see reg. 1

[^key-9564f26e8e2289b0f8248e3afce5ea82]: Reg. 22 in operation at 1.10.2023, see reg. 1

[^key-dafecf03ec7a1ec2bc501b3b5c85b180]: Reg. 23 in operation at 1.10.2023, see reg. 1

[^key-5f1c02b007d96cd8a9d727b1c4fb0a59]: Reg. 24 in operation at 1.10.2023, see reg. 1

[^key-c058184c6c42720137f3eaa411de72aa]: Reg. 25 in operation at 1.10.2023, see reg. 1

[^key-300319f7bd6a491eac2fd03a0c5357f8]: Reg. 26 in operation at 1.10.2023, see reg. 1

[^key-4be10d78c77b7d956f0beba8878354b1]: Reg. 27 in operation at 1.10.2023, see reg. 1

[^key-225d2f953ba2bf3d078ba246eb1e8735]: Reg. 28 in operation at 1.10.2023, see reg. 1

[^key-c63c1ca966f99e9364cc79b48410c334]: Reg. 29 in operation at 1.10.2023, see reg. 1

[^key-441516d8c58796378fe62f0a9ba783f7]: Reg. 30 in operation at 1.10.2023, see reg. 1

[^key-de648ee0a18706eb512490982c8018c0]: Reg. 31 in operation at 1.10.2023, see reg. 1

[^key-551b6d6fd4a06acbff1a5f5d8e36baf7]: Reg. 32 in operation at 1.10.2023, see reg. 1

[^key-d3d79a39e80bd7192852a543e1a26e3c]: Reg. 33 in operation at 1.10.2023, see reg. 1

[^key-b14b81657d782af4672b96d93e38a229]: Reg. 34 in operation at 1.10.2023, see reg. 1

[^key-a711bc27938e691cd301995e6e48e545]: Reg. 35 in operation at 1.10.2023, see reg. 1

[^key-d935521335c5079e95a76ae6b605235f]: Reg. 36 in operation at 1.10.2023, see reg. 1

[^key-6d64de54262670e5a5ac69d3f5d0dfa0]: Reg. 37 in operation at 1.10.2023, see reg. 1

[^key-ef7faa2f2e0790d8e4e06afaf8063ab6]: Reg. 38 in operation at 1.10.2023, see reg. 1

[^key-f1ec444319eee6328a2ac31574bffe67]: Reg. 39 in operation at 1.10.2023, see reg. 1

[^key-b5cf6cc647274c1f00cff9a32796bfa6]: Reg. 40 in operation at 1.10.2023, see reg. 1

[^key-71e04f7a7ccd4be38c20874b97ffb6c8]: Reg. 41 in operation at 1.10.2023, see reg. 1

[^key-64685c27c5a5dc163accff0349f6afc8]: Reg. 42 in operation at 1.10.2023, see reg. 1

[^key-bc2d711e95552fb63ae34db59ee3ec3f]: Reg. 43 in operation at 1.10.2023, see reg. 1

[^key-bbfb11307616de956ecf39ac1cb291d9]: Reg. 44 in operation at 1.10.2023, see reg. 1

[^key-c1c92cc3b59b3c1bc5b757acfa6a6c28]: Reg. 45 in operation at 1.10.2023, see reg. 1

[^key-c4545313b2c6cd0a3297a3472dea4ffd]: Reg. 46 in operation at 1.10.2023, see reg. 1

[^key-4db242e43c2ec03b40feaf0e34d666f4]: Reg. 47 in operation at 1.10.2023, see reg. 1

[^key-2fc5c4b283cd0cf22fa6f0b40e10da3f]: Reg. 48 in operation at 1.10.2023, see reg. 1

[^key-cfb0b2fc7ac2f53bef6f6b796cc94bf4]: Reg. 49 in operation at 1.10.2023, see reg. 1

[^key-885dfdbd12e7de4b49df1e628df6766c]: Reg. 50 in operation at 1.10.2023, see reg. 1

[^key-715344a3f173dd2c8fa3cfb4550f3067]: Reg. 51 in operation at 1.10.2023, see reg. 1

[^key-47d5e3f0eb11d9e07693095157b7a6ae]: Reg. 52 in operation at 1.10.2023, see reg. 1

[^key-8b50cc0660d511091b867d23ab64b129]: Reg. 53 in operation at 1.10.2023, see reg. 1

[^key-3e9018ad07a4e0413fcdaec228fe66ad]: Reg. 54 in operation at 1.10.2023, see reg. 1

[^key-dceb8e95d9a9106300254913d824ecb8]: Reg. 55 in operation at 1.10.2023, see reg. 1

[^key-b3ffdf2bb0b026deb252359004e16215]: Reg. 56 in operation at 1.10.2023, see reg. 1

[^key-e3c640a191260a31c4d8bb7b20f6f4a1]: Reg. 57 in operation at 1.10.2023, see reg. 1

[^key-5d7d417353a682a8b7de4ed75182a0a2]: Reg. 58 in operation at 1.10.2023, see reg. 1

[^key-ee2e58ed667417876c554a03dd0fd386]: Reg. 59 in operation at 1.10.2023, see reg. 1

[^key-bff53d64b3d2a3c798cb37ecca020367]: Reg. 60 in operation at 1.10.2023, see reg. 1

[^key-a26984c231f3ae34418c9d4ff3b8eb0f]: Reg. 61 in operation at 1.10.2023, see reg. 1

[^key-e6f237f14a9ce8f35f31f2ab624a1b9f]: Reg. 62 in operation at 1.10.2023, see reg. 1

[^key-e6331e20f33b87e59ae13fbe1c012140]: Reg. 63 in operation at 1.10.2023, see reg. 1

[^key-c94b80c8a158920b5dcdeae50a583f55]: Reg. 64 in operation at 1.10.2023, see reg. 1

[^key-68d2eaf96db6c6e00f567dda987fffd0]: Reg. 65 in operation at 1.10.2023, see reg. 1

[^key-c0174a7d0bfa8fc1e6da832bc193bd36]: Reg. 66 in operation at 1.10.2023, see reg. 1

[^key-30ec7c011e6555f541a01ae4c2114a10]: Reg. 67 in operation at 1.10.2023, see reg. 1

[^key-510aedb5937aad248fd93766b9844924]: Reg. 68 in operation at 1.10.2023, see reg. 1

[^key-01871011da014c590cb2f1b36c66528f]: Reg. 69 in operation at 1.10.2023, see reg. 1

[^key-c6d2bbf6008da07863178dc2489436ee]: Reg. 70 in operation at 1.10.2023, see reg. 1

[^key-6dd66ebaa3a05edc8399f8382bdc0cfe]: Reg. 71 in operation at 1.10.2023, see reg. 1

[^key-cfee481457511e30a20176db9161216e]: Reg. 72 in operation at 1.10.2023, see reg. 1

[^key-4cd7a659d69dd1a3d399eee3bab802a8]: Reg. 73 in operation at 1.10.2023, see reg. 1

[^key-4a459cf902faf797ad3c0d3fb197c00f]: Reg. 74 in operation at 1.10.2023, see reg. 1

[^key-dfe3ad27b9cbe75d7e1aa21dbcfdc527]: Reg. 75 in operation at 1.10.2023, see reg. 1

[^key-788b941779160ad015f94529a1df20a5]: Reg. 76 in operation at 1.10.2023, see reg. 1

[^key-d4c0b2f8bd947a75b7b08ded46469e9c]: Sch. para. 1 in operation at 1.10.2023, see reg. 1

[^key-6e200b6158d05bb6b0893287213dac3a]: Sch. para. 2 in operation at 1.10.2023, see reg. 1

[^key-41bab2263c5c80b2a61f8463ae882297]: Sch. para. 3 in operation at 1.10.2023, see reg. 1

[^key-01ada1921df502011b961c9bd552740b]: Reg. 73(1)(za) inserted (1.4.2024) by The Health and Social Care Pension Schemes (Partial Retirement etc.) Regulations (Northern Ireland) 2024 (S.R. 2024/50), regs. 1, 43(1)

[^key-87c9c4c7fef71d942b1b916d9b56961d]: Words in reg. 73(5) inserted (1.4.2024) by The Health and Social Care Pension Schemes (Partial Retirement etc.) Regulations (Northern Ireland) 2024 (S.R. 2024/50), regs. 1, 43(2)

[^key-2cb92a81c2e5b2fd82b96d71a820a7a6]: Words in reg. 12(4) substituted (18.6.2025) by The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2025 (S.R. 2025/100), regs. 1(2), 37(2)

[^key-39d5c9c0f7c7928c0c1640c8be731715]: Reg. 12(4A)-(4C) inserted (18.6.2025) by The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2025 (S.R. 2025/100), regs. 1(2), 37(3)