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

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Interest on late payment of certain benefits

46.—(1) Where all or part of a pension or lump sum payment due under these Regulations, the Benefits Regulations or the former Regulations is not paid within the relevant period after the due date, the Committee must pay interest on the unpaid amount to the person to whom it is payable, calculated from the due date as provided in regulation 39(4) (interest).

(2) The relevant period is—

(a)in the case of a pension under regulation 24(1) (survivor benefits: active members), 27(1) (children’s pension), 33(1) (survivor benefits: deferred members) or 36(1) (survivor benefits: pensioner) of the Benefits Regulations, the period ending one month after the date on which the Committee receives notification of the member’s death;

(b)in the case of any other pension, one year; and

(c)otherwise, one month.

(3) The due date is—

(a)in the case of a pension, the date on which it becomes payable;

(b)in the case of a lump sum under the Transitional Regulations and regulation 21 (election for a lump sum in lieu of pension) of the Benefits Regulations, the benefit crystallisation event date;

(c)in the case of a death grant under regulation 23 (death grants: active members), 32 (death grants: deferred members) or 35 (death grants: pensioner members) of the Benefits Regulations, the date on which the member dies or, where notification of death is received more than 2 years after the date of death, the date of notification; and

(d)in the case of a payment of a lump sum under regulation 39 (commutation: small pensions) of the Benefits Regulations, the date of the commutation election or, if later, the nominated date (within the meaning of paragraph 7(3) of Part 1 of Schedule 29 to the Finance Act 2004)(1).

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