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Local Government (Superannuation) Regulations (Northern Ireland) 1992

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Regulations C4, C5 and D7

SCHEDULE 3Maximum Length of Additional Periods

1.—(1) Subject to paragraph 2, the maximum length of the period in respect of which payment may be made under regulations C4 or C5 or which may be specified in a resolution under regulation D7 is

A - B,

where—

  • A is the number of years specified in column (2) of the Table against the age which the person had attained at the appropriate time; and

  • B is the period he would otherwise be entitled to reckon as reckonable service in relation to his local government employment if he continued in it until he attained the age of 65 years.

    TABLE

    (1)(2)
    Age attainedNumber of years
    Any age less than 5540
    5532
    5624
    5716
    588
    590

(2) Subject to sub-paragraphs (3) and (4), the appropriate time is the first day of the earliest period that the person is entitled to reckon as reckonable service in relation to his local government employment.

(3) Subject to sub-paragraph (4), in relation to a person who is entitled to reckon as reckonable service—

(a)any period of non-contributing service such as is mentioned in regulation 18(4) of the 1962 regulations (as originally enacted);

(b)any period of service or employment he was entitled to reckon for the purposes of the former regulations other than employment as a civil servant, a health service employee or as a person in teaching service; or

(c)any period reckonable by virtue of regulation J9(1)(a) or regulation 70(1)(a) of the 1981 regulations, unless the transfer value was paid by the scheme managers of a statutory scheme,

the appropriate time is the day on which he first became a contributory employee or, as the case may be, a pensionable employee, after the end of the period mentioned in (a), (b) or (c) above or the period of employment to which the transfer value relates, or of the last of such periods if there is more than one.

(4) Where, after the day mentioned in sub-paragraphs (2) or (3), the person entered an employment (other than an employment in which he was a contributory employee or, as the case may be, a pensionable employee, or an employment which he entered in such circumstances that a transfer value was payable in respect of him) and, on ceasing to hold that employment, became entitled to superannuation benefits, the appropriate time means the day on which the earliest service or period which he is entitled to reckon as reckonable service actually began.

2.—(1) In the case of a person who at the appropriate time was entitled to or had received superannuation benefits (including a return of contributions and any benefit by way of a lump sum payment) in respect of any local government employment or under any non-local government scheme, the number of years specified in column (2) of the Table in paragraph 1(1) is to be reduced, in accordance with the certificate of an actuary, to the extent necessary to ensure that—

(a)the aggregate annual amount of—

(i)the actuarial value, expressed as an annuity payable to him, of those superannuation benefits; and

(ii)the part of his retirement pension attributable to reckonable service before attaining pensionable age; and

(iii)the actuarial value, expressed as an annuity payable to him, of the part of his retiring allowance attributable to such reckonable service,

will not exceed two-thirds of his pensionable remuneration, and

(b)the aggregate amount of—

(i)his retiring allowance; and

(ii)any lump sum comprised in those superannuation benefits,

will not exceed 120/80ths of his pensionable remuneration.

(2) For the purposes of this paragraph—

(a)it is to be assumed that the person will, until he attains pensionable age, continue in the same local government employment and on the same scale of remuneration as at the material date;

(b)any reckonable service on or after the material date is to be disregarded;

(c)the material date is the date of, as the case may be, the election under regulation C4 or C5 or the resolution under regulation D7;

(d)a person who, when a scheduled body passed a resolution in respect of him under regulation D7, had not become a pensionable employee in their employment is to be treated as if he had on the date of the resolution become such an employee on the scale of remuneration at which the employment was offered to him; and

(e)regard is to be had to any Inland Revenue advice as to the calculation of the value of the earlier benefits.

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