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Pensions Act (Northern Ireland) 2015
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2. A person’s amount for pre-commencement qualifying years is calculated as follows.
Step 1 - calculate the person’s pension under the old system
Calculate the weekly rate based on the old state pension and graduated retirement benefit (see paragraph 3 for more about this).
Step 2 - calculate a pension based on the new system
Calculate the weekly rate based on the new state pension (see paragraph 4 for more about this).
Step 3 - take whichever rate is higher (the foundation amount)
Take whichever of the rates found under Steps 1 and 2 is higher.
Step 4 - revalue to date when the person reached pensionable age
Revalue the amount of that rate in accordance with paragraph 6.
The amount for the person’s pre-commencement qualifying years is the amount as revalued under Step 4.
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