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The Local Government Pension Scheme Regulations (Northern Ireland) 2014

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Revaluation of guaranteed minimum

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107.  (1)Where the guaranteed minimum of a person who has ceased to be an active member is appropriately secured, that persons earning factors for the purposes of section 10(2) of the 1993 Act shall be determined—

(a)by reference to the last order under Article 23 of the Social Security Pensions (Northern Ireland) Order 1975(1) or section 130 of the Social Security Administration (Northern Ireland) Act 1992(2) (revaluation orders) to come into force before the end of the tax year in which the person ceased to be an active member; and

(b)without reference to the last such order to come into force before the end of the final relevant year.

(2) For such a person the weekly equivalent mentioned in section 10(2) of the 1993 Act is to be increased—

(a)by at least the prescribed percentage for each relevant year after the end of the tax year in which the person ceased to be an active member; and

(b)in accordance with such additional requirements as may be prescribed for the purposes of section 12(3) of the 1993 Act.

(3) In this regulation—

“appropriately secured” has the meaning given is section 15(3) of the 1993 Act;

“final relevant year” has the meaning given in section 12(5) of that Act;

“relevant year” has the meaning given in section 10(8) of that Act; and

“prescribed percentage” has the meaning given in regulation 62 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996.

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