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Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009

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39.—(1) The Committee may require an employing authority from which payment of any amount due under regulations 34 to 37 (employers’ contributions or payments) is overdue to pay interest on that amount.

(2) The date on which any amount due under regulations 34 to 36 is overdue is the date 10 days from the date specified by the Committee for payment.

(3) The date on which any amount due under regulation 37 (payments by employing authorities to the Committee) (other than an extra charge payable under regulation 34 or 35 and referred to in regulation 37(1)(c)) is overdue is the day after the date when that payment is due.

(4) Interest due under paragraph (1) or payable to a person under regulation 40(5) (deduction and recovery of a member’s contributions), 41(2) (rights to return of contributions) or 46 (interest on late payment of certain benefits) must be calculated at 1% above base rate on a day to day basis from the due date to the date of payment and compounded with 3-monthly rests.

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