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The Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999

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8.—(1) If the participator becomes entitled to a pension under regulation 12 of the 1995 Regulations on his 60th birthday, the permitted amount is the greater of E and F, where—

  • E is 1/60th of the participator’s final renumeration for each of up to 40 years of superannuable service; and

  • F is the lesser of G and H.

(2) In sub-paragraph (1)—

(a)G is—

(i)in relation to a participator who entered superannuable employment before 17th March 1987, the fraction of final renumeration ascertained by reference to the number of years of superannuable service at age 60, from the following Table—


Years of superannuable service at age 60Fraction
Not more than 51/60th for each year
10 or more40/60ths
  • and

(ii)in any other case, is 1/30th of the participator’s final renumeration for each of up to 20 years of superannuable service; and

(b)H is 2/3rds of the participator’s final renumeration less any retained benefits.

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