Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations set out transitional provisions relating to members of the Local Government Pension Scheme 2002 (“the 2002 Scheme”), which is to be replaced by the new Local Government Pension Scheme (“the Scheme”) with effect from 1st April 2009.

Their effect is to protect the benefits accrued by members of the 2002 Scheme before 1st April 2009 and to protect their rights.

Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. In these Regulations, regulation 8 and certain provisions of Schedule 3 are retrospective; however no one will be adversely affected by the retrospective provisions.

Regulation 2 provides for revocation, subject to savings, of the Local Government Pension Scheme Regulations (Northern Ireland) 2002 (“the 2002 Regulations”) and of a number of subsequent Regulations that amend the 2002 Regulations or make provision dependent on them, which are set out in Schedule 1. It follows that, after 1st April 2009, no person may become a member of the 2002 Scheme or accrue benefits in it (regulation 2(2)).

Regulations 3 to 5 preserve the membership and benefits accrued in the 2002 Scheme.

Regulation 6 provides survivor benefits and regulation 7 for limits on death grants for deferred members.

Regulation 8 requires employing authorities to inform certain members of the contribution rates applicable to them, regulation 9 provides for lower contribution rates in certain cases.

Regulation 11 and Schedule 2 make provision relating to the so-called “85-year rule” about early retirement.

Regulation 12 saves provisions about abatement policy contained in the 2002 Regulations, regulation 13 deals with pension sharing.

Regulation 14 and Schedule 3 deal with amendments to the 2002 Regulations.

Regulation 15 and Schedule 4 deal with minor and consequential amendments.

Regulation 16 and Schedule 5 provide for the continuity of the application of the Scheme provisions and contains general savings and transitional provisions.

A full regulatory impact assessment has not been produced for this Statutory Rule as it has no impact on the cost of businesses, charities or voluntary bodies and does not have a significant financial impact on any public bodies.