1998 No. 164
SOCIAL SECURITY
The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 1998
Made 29th April 1998
Coming into operation 27th May 1998

Whereas the Secretary of State for Social Security has made an Order under sections 148(3) and (4) and 189(5) of the Social Security Administration Act 1992:
S.I.1998/1137
1992 c. 5
Now, therefore, the Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by sections 130 and 165(5) of the Social Security Administration (Northern Ireland) Act 1992 and of all other powers enabling it in that behalf, hereby makes the following Order:
1992 c. 8; section 130 was amended by paragraph 40 of Schedule 7 to the Pension Schemes (Northern Ireland) Act 1993 (c. 49) and by Article 125(3) of the Pensions (Northern Ireland) Order 1995 (S.I.1995/3213 (N.I. 22)) subject to paragraphs (4) to (6) of that Article

1 Citation and commencement
This Order may be cited as the Social Security Revaluation of Earnings Factors Order (Northern Ireland) 1998 and shall come into operation on 27th May 1998.

2 Revaluation of earnings factors
The earnings factors relevant—
(a) to the calculation—
(i) of the additional pension in the rate of any long-term benefit, or
(ii) of any guaranteed minimum pension, or
(b) to any other calculation required under Part III of the Pension Schemes (Northern Ireland) Act 1993 (including that Part as modified by or under any other enactment),
1993 c. 49
are directed to be increased for the tax years specified in the first column of the Schedule to this Order by the percentage of their amount shown opposite those tax years in the second column of that Schedule.
See sections 22 and 23 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). Section 23(1) was amended by Article 131(1) of the Pensions (Northern Ireland) Order 1995 and section 23(2) was amended by paragraph 31 of Schedule 7 to the Pension Schemes (Northern Ireland) Act 1993

3 Rounding of fractional amounts
Where any earnings factor relevant to the calculation specified in Article 2(a)(i) of this Order, as increased in accordance with this Order, would not but for this Article be expressed as a whole number of pounds, it shall be so expressed by the rounding down of any fraction of a pound less than one half and the rounding up of any other fraction of a pound.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
John O'Neill Assistant Secretary 29th April 1998.
SCHEDULE
Tax Year	Percentage Increase
1978-79	399·0
1979-80	340·0
1980-81	267·8
1981-82	208·4
1982-83	179·9
1983-84	159·4
1984-85	140·2
1985-86	125·4
1986-87	107·0
1987-88	92·9
1988-89	77·3
1989-90	60·6
1990-91	49·7
1991-92	35·9
1992-93	27·7
1993-94	21·6
1994-95	17·9
1995-96	12·9
1996-97	9·8
1997-98	4·6
Article 2

(This note is not part of the Order.)
This Order corresponds to an Order (S.I.1998/1137) made by the Secretary of State for Social Security under sections 148(3) and (4) and 189(5) of the Social Security Administration Act 1992. It directs that the earnings factors relevant to the calculation of the additional pension in the rate of any long-term benefit or of any guaranteed minimum pension, or to any other calculation required under Part III of the Pension Schemes (Northern Ireland) Act 1993, are to be increased for the tax years specified in the Schedule to this Order by the percentage of their amount specified in that Schedule. The percentage for the tax year 1997-98 is 4·6 per cent., and those for earlier tax years have been increased so that the earnings factors for those years are revalued at 1997-98 earnings levels.
The Order also provides for the rounding of fractional amounts for earnings factors relevant to the calculation of the additional pension in the rate of any long-term benefit. Rounding for the purpose of the calculation of any guaranteed minimum pension is not required by virtue of section 23(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).