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The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 1999

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Revaluation of earnings factors

2.  The earnings factors(1) for tax years specified in the first column of the Schedule to this Order, in so far as they are relevant(2)—

(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),

are directed to be increased for those tax years 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 22(2)(a) and (5) was amended by paragraph 5 of Schedule 2 to Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)), and section 22(4) was amended by paragraph 43 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))


Earnings factors for any tax year after the tax year 1996-97 are not relevant to the calculation of any guaranteed minimum. See section 10(8) of the Pension Schemes (Northern Ireland) Act 1993 (c. 49) as amended by paragraph 20(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

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