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Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009

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Flexible retirement

18.—(1) A member who has attained the age of 55 and who, with his employing authority’s consent, reduces the hours he works, or the grade in which he is employed, may make a request in writing to the Committee to receive all or part of his benefits, and such benefits may, with his employing authority’s consent, be paid to him notwithstanding that he has not retired from that employment.

(2) If the payment of benefits referred to in paragraph (1) takes effect before the member’s 65th birthday, the benefits payable are reduced in accordance with guidance issued by the Government Actuary.

(3) But the employing authority may agree to waive, in whole or in part, any reduction as is referred to in paragraph (2).

(4) Subject to paragraph (5), in the case of a person who is a member on 31st March 2009, and who makes a request before 31st March 2010, paragraph (1) applies as if “the age of 50” were substituted for “ the age of 55”.

(5) Paragraph (4) only applies to a member whose employment has been continuous with that same employing authority throughout that period.

(6) For the purposes of paragraph (5), the employment of a member who has been the subject of a transfer to which the Transfer of Undertakings (Protection of Employment) Regulations 2006 apply shall be treated as being continuous employment with the transferee employer.

(7) The value of any benefits paid to a member under paragraph (1) shall be taken into account in any subsequent calculation of his benefits under regulation 16 (normal retirement), 17 (retirement after normal retirement age), 19 (early leavers: business efficiency and redundancy), 20 (early leavers: ill-health), 30 (choice of early payment of pension) or 31 (early payment of pension: ill-health) in accordance with guidance issued by the Government Actuary.

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