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

Regulation 2

SCHEDULE 1 REGULATIONS REVOKED

• Local Government Pension Scheme Regulations (Northern Ireland) 2002, except for the provisions listed below—

• Regulation 9(3) to (5) (excluded membership),

• Regulation 17, (optional contributions during absences) for the purpose of enabling the Committee to make after 31st March 2009 a calculation in accordance with paragraph (2A),

• Regulation 24, (permanent reductions in pay: certificates of protection of pension benefits) as it applies to a member in respect of whom a certificate is issued (whether before or after 1st April 2009) under paragraph (3) of that regulation relating to a reduction or restriction of pay occurring before 1st April 2009,

• Regulation 41, (death grants) for the purpose of enabling the Committee to make after 31st March 2009 a payment required by paragraph (7),

• Regulation 44, (reduction of some surviving spouses’ pensions) as continued by regulation 6(3),

• Regulation 44A, (calculation of pension for surviving civil partner) as continued by regulation 6(3),

• Regulation 46, (meaning of “eligible child”) for the purpose of enabling the Committee to make after 31st March 2009 a determination whether a child of a deceased member is an “eligible child” within the meaning of regulation 46,

• Regulation 57, (payments to increase total membership) as it applies to a member who has elected, before 1st April 2009, to make additional contributions to increase his total membership by an additional period,

• Regulation 68(8) (elections as to use of accumulated value of AVCs),

• Regulation 76, (accounts and audit) as it applies to the year ending 31st March 2009,

• Regulation 84 (discontinuance of additional voluntary contributions),

• Regulation 111 (provision of information, charging and prescribed persons),

• Regulations 125(6A) and 125(6B) (right to count credited period),

• Regulation 126 (credited periods for transferring members with mis-sold pension rights),

• Regulation 127 (rights as to service not matched by credited period),

• Schedule 3, paragraph 3 and Notes 1 and 2 (excluded membership), and

• Schedule 5 (mis-sold pensions);

• Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002;

• Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2004(1);

• Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2005(2);

• Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2005(3);

• Local Government Pension Scheme (Civil Partnership) (Amendment) Regulations (Northern Ireland) 2006(4) (except Regulation 2);

• Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2006(5);

• Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007(6) (except regulations 8(2), 30(2) and 31(2));

• Local Government Pension Scheme (Amendment No. 3) Regulations (Northern Ireland) 2007(7); and

• Local Government Pension Scheme (Amendment No. 4) Regulations (Northern Ireland) 2007(8).

Regulation 11

SCHEDULE 2 THE 85 YEAR RULE: TRANSITIONAL PROVISIONS AND SAVINGS

1.  Subject to paragraph 7, where a member—

(a) makes a request to receive the immediate payment of retirement benefits under regulation 18(1) (flexible retirement) or 30(1) (choice of early payment of pension) of the Benefits Regulations; and

(b) satisfies the 85 year rule,

that part of his retirement pension and grant which is calculated by reference to any period of membership before the relevant date shall not be reduced in accordance with regulation 18(2) or, as the case may be, regulation 30(4) of the Benefits Regulations.

2.  For the purposes of paragraph 1, the relevant date for a member who was a member before 1st October 2006 is—

(a) in the case of a member who will be aged 60 or more on 31st March 2016, the earlier of—

(i) 1st April 2016; and

(ii) the date on the day after the day on which the member leaves local government employment; or

(b) in any other case, 1st April 2008.

3.—(1) For the purposes of this Schedule, a member satisfies the 85 year rule if the sum of—

(a) his age in whole years on the date his local government employment ends or the date he makes a request under regulation 18(1) of the Benefits Regulations if later;

(b) his total membership in whole years;

(c) in a case where he makes a request after his local government employment ends, the period beginning with the end of that employment and ending with the date he makes the request; and

(d) in the case of a person who was a member immediately before 1st February 2003, any qualifying period counted by virtue of regulation 127 (rights as to service not matched by credited period) of the 2002 Regulations which was awarded before 1st April 2008,

is 85 years or more.

(2) But, in calculating his total membership, no account is to be taken of any increase in membership awarded under regulation 12 (power of employing authority to increase total membership) of the Benefits Regulations.

4.—(1) This paragraph applies to a member to whom regulation 4 (membership accrued before 1st April 2009: deferred members) or regulation 12 (re-employed and rejoining deferred members) of the Administration Regulations applies.

(2) Where such a member—

(a) does not choose; or

(b) does not so choose as respects all periods of his membership,

to be treated as if regulation 3 (membership accrued before 1st April 2009: active members) applied, or to have his membership aggregated under regulation 12 of the Administration Regulations, as the case may be, then in applying paragraph 2 as respects any later membership, his total membership excludes unaggregated periods.

5.—(1) This paragraph applies to a member who was a member before 1st October 2006 who—

(a) before 1st October 2006 elected to make additional contributions to the Scheme to increase his total membership under regulation 57(1) (payments to increase total membership) of the 2002 Regulations; and

(b) was assumed to retire from a local government employment on a date before his 65th birthday (“the assumed date”) for the purposes of calculating his additional contributions under regulation 57(5) of the 2002 Regulations.

(2) Where a member to whom this paragraph applies—

(a) continues paying the additional contributions until the assumed date; and

(b) retires on or after the assumed date,

he shall not pay any additional contributions after that date and the whole of the additional period may be counted as part of his total membership.

(3) An additional period counted as a period of total membership as a result of this paragraph shall be treated as a period of membership before 1st April 2008.

6.—(1) Paragraphs 1 to 5 apply to a person who was a member before 1st October 2006 and who—

(a) leaves local government employment and ceases to be a member of the 2002 Scheme or the Scheme (whether before or after that date); and

(b) resumes such employment before the relevant date for the purposes of paragraph 1.

(2) And any period of membership after that resumption is aggregated with the period of membership accrued in his previous local government employment for the purposes of paragraph 1.

(3) But any increase in his total membership under regulation 12 of the Benefits Regulations is not counted for the purpose of paragraph 3(1)(b).

7.—(1) This paragraph applies to a member who retires, having reached the age of 60, on or after 1st April 2016 and before 1st April 2020, and whose retirement pension and grant would (but for the provisions of this paragraph) have been actuarially reduced by virtue of paragraphs 1 and 2.

(2) That part of his retirement pension and grant which is calculated by reference to any period of membership after 31st March 2008 shall be reduced in accordance with guidance issued by the Government Actuary.

Regulation 14

SCHEDULE 3 AMENDMENTS TO THE LOCAL GOVERNMENT PENSION SCHEME REGULATIONS (NORTHERN IRELAND) 2002

1.  The 2002 Regulations shall be amended as provided by paragraphs 2 to 9.

2.  In regulation 17 (optional contributions during absences), after paragraph (2) insert—

“(2A) But in calculating the pay on which the contributions are made, any amount the person receives on account of a day’s work carried out under regulation 12A of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999(9) or regulation 21A of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002(10) that exceeds any maternity, paternity or parental leave pay due for that day, shall be disregarded.”.

3.  In regulation 41 (death grants), for paragraph (7) substitute—

“(7) If the Committee has not made payments under paragraph (1) equalling in aggregate the member’s death grant before the expiry of 2 years—

(a) beginning with his death; or

(b) beginning with the date on which the Committee could reasonably be expected to have become aware of the member’s death,

it must pay an amount equal to the shortfall to the member’s personal representatives.”.

4.  For regulation 46 (meaning of “eligible child”), substitute—

“46.— (1) Subject to paragraph (3), the child of a deceased member is an eligible child if he is wholly or mainly dependent on the member, and is less than 18 years of age, at the date of the member’s death.

(2) But a child who is born on or after the first anniversary of the date of the member’s death is not an eligible child.

(3) A dependent child who has reached the age of 18 but has not reached the age of 23 and is in full-time education or undertaking vocational training at the date of the member’s death is an eligible child.

(4) The Committee may treat a dependent child as an eligible child after he reaches the age of 18 and until he reaches the age of 23 if he commences full-time education or vocational training after the date of the member’s death.

(5) In the case of a dependent child falling within paragraph (4), the Committee may—

(a) treat education or training as continuous despite a break; or

(b) suspend payment of any entitlement to benefits under regulations 47, 48 and 49 during a break in education or vocational training.

(6) The Committee may treat a dependent child who is disabled within the meaning of the Disability Discrimination Act 1995(11) as an eligible child.”.

5.  In regulation 88 (rights to return of contributions) after paragraph (3), insert—

“(3A) If a member dies before repayment of contributions have been made, these shall be treated as a lump sum death benefit for the purposes of section 168 of the Finance Act 2004.”.

6.  In regulation 126 (credited periods for transferring members with mis-sold pension rights), in paragraph (3) for “regulation 125(6A)” substitute “regulation 125(6B)”.

7.  In regulation 137(b) (valuation date), delete “and regulation 139(1)”.

8.  In regulation 139(1) (calculation), for “from the valuation date” substitute “from the day on which the pension sharing order takes effect”.

9.  In Schedule 1 (interpretation), for the definition “occupational pension scheme”, substitute—

““occupational pension scheme” means—

(a)

an occupational pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 other than—

(i)

a retirement benefits scheme (as defined in section 611 of the Taxes Act) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act;

(ii)

an additional voluntary contributions scheme;

(iii)

a personal pension scheme; or

(iv)

a self employed pension arrangement; and

(b)

a European pensions institution as defined in Article 269(8) of the Pensions (Northern Ireland) Order 2005(12).”.

Regulation 15

SCHEDULE 4 MINOR AND CONSEQUENTIAL AMENDMENTS

The Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997

1.  The Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997(13) shall be amended as provided for in paragraphs 2 and 3.

2.  In regulation 1(2) (citation, commencement and interpretation)—

(a) before the definition of “admission agreement employee”, insert—

““the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009(14);”; and

(b) for the definition of “admission agreement employee”, substitute—

““admission agreement employee” means employment with an admission body in which the employee is an active member in the same way as if the admission body were an employing authority;”.

3.  In regulation 2 (preservation of membership of scheme) at both places where it occurs, for “the principal Regulations” substitute “the Administration Regulations”.

Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000

4.  The Local Government Pension Scheme (Management and Investment of Funds) Regulations (Northern Ireland) 2000(15) shall be amended as provided in paragraphs 5 and 6.

5.  In regulation 2 (general interpretation)—

(a) for the definition of “the 2000 regulations” substitute—

““the 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002(16);

“the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009(17);”;

(b) before the definition of “the Committee” insert—

““the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009(18);”;

(c) in the definition of “the Committee” for “Schedule A1 of the 2000 Regulations” substitute “Schedule 1 of the Administration Regulations”; and

(d) after the definition of “traded option” insert—

““the Transitional Regulations” means the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009(19);”.

6.  In regulation 5 (management of the fund)—

(a) for paragraph (2) substitute—

“(2) The Committee must pay or credit to the fund, in addition to any other sum the Benefits Regulations, the Administration Regulations and the Transitional Regulations specify must be paid or credited to the fund—

(a) the amounts payable by it or paid to it for the credit of the fund by employing authorities under regulations 34 (employer’s contributions) to 37 (payments by employing authorities to the Committee) of the Administration Regulations;

(b) all members’ contributions including those made by virtue of the Transitional Regulations, except contributions payable under regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions);

(c) all income arising during the year from investment of the fund;

(d) all capital money deriving from such investment; and

(e) all additional payments received by it under the Benefits Regulations, Administration Regulations or Transitional Regulations.”; and

(b) in paragraph (3) for “regulations L5 to L7 of the 2000 regulations” substitute “regulations 34 to 37 of the Administration Regulations”.

The Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001

7.  The Local Government (Discretionary Payments) Regulations (Northern Ireland) 2001(20) shall be amended as provided in paragraphs 8 to 10.

8.  In regulation 2 (general interpretation)—

(a) in paragraph (1)—

(i) after the definition of “assumed member” insert—

““the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009(21);”;

(ii) for the definition of “the LGPS Regulations” substitute—

““the LGPS Regulations” means the Benefits Regulations, the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009(22) and the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009(23);”;

(iii) after the definition of “the 2000 Regulations” insert—

““the 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002(24);”;

(iv) in the definition of “pensionable remuneration” for “regulation 12 of the LGPS Regulations” substitute “regulation 4 of the Benefits Regulations”; and

(v) in the definition of “the Scheme” for “the LGPS Regulations” substitute “the Benefits Regulations”; and

(b) in paragraph (2) for “the 2000 Regulations” substitute “the 2002 Regulations”; and

(c) in paragraph (3) in both places where it occurs after “the 2000 Regulations” insert “or the 2002 Regulations”.

9.  In regulation 32(1) (interpretation of Part V) for “as a member of the fire brigade as defined in Article 2(2) of the Fire Services (Northern Ireland) Order 1984(25)” substitute “retained or volunteer membership with a fire and rescue authority as defined in Article 3 of the Fire and Rescue Services (Northern Ireland) Order 2006(26)”.

10.  In regulation 35(1) (allowances for pensioners)—

(a) for sub-paragraph (b) substitute—

“(b) on so ceasing regulation 33 does not apply, but he becomes entitled under the Benefits Regulations to receive payments in respect of an annual retirement pension and regulation 10 (final pay: reductions) of those Regulations or regulation 24(1) (different relevant period for calculating pensionable remuneration where a material reduction has been certified) of the LGPS Regulations does not apply; and”; and

(b) in sub-paragraph (c) for “the LGPS Regulations” substitute “the Benefits Regulations”.

The Local Government (Early Termination of Employment) (Discretionary Compensation) Regulations (Northern Ireland) 2007

11.  The Local Government (Early Termination of Employment) (Discretionary Compensation) Regulations (Northern Ireland) 2007(27) shall be amended as provided for in paragraphs 12 to 14.

12.  In regulation 2 (general interpretation)—

(a) after the definition of “the 2003 Regulations” insert—

““the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009(28);

“the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009(29);”; and

(b) for the definition of “the Pension Regulations” substitute—

““the Pension Regulations” means the Benefits Regulations, the Administration Regulations, the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009(30) and the Local Government Pension Scheme Regulations (Northern Ireland) 2002(31) (so far as they continue to operate);”.

13.  In regulation 3(1)(b)(ii) (application of the regulations) for “regulation 7 (leaving the scheme) of the Pension Regulations” substitute “regulation 10 (ending of membership) of the Administration Regulations”.

14.  In regulation 5(1)(b) (discretionary compensation) for “regulation 54 (power of employing authority to increase total membership) of the Pension Regulations” substitute “regulation 12 (power of employing authority to increase total membership of members) or 13 (power of employing authority to award additional pension) of the Benefits Regulations”.

Regulations 2(1) and 16

SCHEDULE 5 TRANSITIONAL AND TRANSITORY PROVISIONS AND SAVINGS

1.  In this Schedule—

(a) “the former provisions” means any provisions which by virtue of these Regulations cease to apply to any person at any time;

(b) references to the revocation of any provision shall be taken to include its ceasing to apply to any person or in any situation (and related expressions shall be construed accordingly); and

(c) “the 2009 provisions” means the Administration Regulations, the Benefits Regulations and these Regulations.

2.—(1) The substitution of the 2009 provisions for the former provisions does not affect the continuity of the law.

(2) Anything done or having effect as if done under or for the purposes of any of the former provisions has effect, if it could have been done under or for the purposes of the corresponding provision of the 2009 provisions, as if done also under or for the purposes of that corresponding provision.

(3) Any reference, whether express or implied, in the 2009 provisions or any other instrument or document to a provision of the 2009 provisions shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the former provisions has effect, a reference to that corresponding provision.

(4) Any reference, whether express or implied, in any provision of the former provisions or in any other instrument or document to a provision of the former provisions shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of the 2009 provisions.

(5) Any document made, served or issued after the 2009 provisions come into operation in relation to any person which contains a reference to any of the former provisions shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of the 2009 provisions.

(6) Where any provision of the former provisions (“the re-enacting provision”) re-enacted, with or without modification, a previous provision revoked by the 2002 Regulations or any other former provision, then, so far as is necessary to prevent the continuity of the law from being affected, any reference in the 2009 provisions or in any other instrument or document to the re-enacting provision shall, so far as the context permits, be construed as including a reference to that previous provision.

(7) Where by virtue of paragraph 2(6) of Schedule 5 to the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002(32) any reference to such a previous provision includes a reference to an earlier provision, sub-paragraph (6) applies so as to include a reference to that earlier provision too.

3.—(1) Where—

(a) any provision continues to have effect in relation to any person by virtue of these Regulations; and

(b) on the day before the commencement date it has effect in relation to him subject to any saving, transitional provision or modification,

nothing in these Regulations affects the operation of that saving, transitional provision or modification.

(2) The revocation by these Regulations of any provision previously revoked subject to savings does not affect the continued operation of those savings, in so far as they remain capable of having effect.

4.—(1) If any person to whom a relevant benefit is or may become payable would, apart from this paragraph be placed in a worse position in relation to that benefit than that he would have been in had these Regulations not been made and makes an election under this paragraph, these Regulations shall have effect, in relation to him and to that benefit, as if they had provided for his position to continue without amendment (but see sub-paragraph (4)).

(2) An election under sub-paragraph (1) must be made by notice in writing given to the Committee before the expiry of the period of 6 months beginning with the commencement date.

(3) In this paragraph—

“relevant benefit” means a benefit payable to, or in respect of, a person who before the commencement date—

(a)

left an employment in which he was an active member (whether of not he has subsequently become an active member again); or

(b)

died while in such employment; and

“benefit” includes a return of contributions and any pension payable to a widow, widower, surviving civil partner, nominated cohabiting partner or any dependant by virtue of a surrender.

(4) If an election under sub-paragraph (1) is made in relation to a benefit in respect of a person who is an active member, or subsequently becomes an active member again—

(a) the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—

(i) of periods of membership before he left the employment referred to in sub-paragraph (a) of the definition of “relevant benefit” (or, if he left such an employment more than once, the last time he left before the commencement date); or

(ii) of contributions paid in respect of such periods of membership; and

(b) in determining entitlement to, or the amount of, the benefit to that extent, he shall be treated as if he had never become an active member again at any time after he so left (but without prejudice to the application of this paragraph),

and these Regulations shall have effect accordingly.

(1)

S.R. 2004 No. 139.

(2)

S.R. 2005 No. 206.

(3)

S.R. 2005 No. 274.

(4)

S.R. 2006 No. 6.

(5)

S.R. 2006 No. 112.

(6)

S.R. 2007 No. 152.

(7)

S.R. 2007 No. 448.

(8)

S.R. 2007 No. 479.

(9)

S.R. 1999 No. 471; regulation 12A was inserted by S.R. 2006 No. 372; regulation 10.

(10)

S.R. 2002 No. 377; regulation 21A was inserted by S.R. 2006 No. 373; regulation 6.

(11)

1995 c. 50.

(12)

S.I. 2005/255 (N.I. 1).

(13)

S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R 2001 No. 64) and S.R. 2002 No. 353.

(14)

S.R. 2009 No. 33.

(15)

S.R. 2000 No. 178 as amended by Regulations S.R. 2001 No. 62, S.R. 2003 No. 433, S.R. 2004 No. 260 and S.R. 2006 No. 400.

(16)

S.R. 2002 No. 352 as amended by S.R. 2002 No. 353, S.R. 2004 No. 139, S.R. 2005 No. 206, S.R. 2005 No. 274, S.R. 2006 No. 6, S.R. 2006 No. 112, S.R. 2007 No. 152, S.R. 2007 No. 448 and S.R. 2007 No. 479.

(17)

S.R. 2009 No. 33.

(18)

S.R. 2009 No. 32.

(19)

S.R. 2009 No. 34.

(20)

S.R. 2001 No. 279 as amended by S.R. 2002 No. 353, S.R. 2003 No. 61 and S.R. 2006 No. 6.

(21)

S.R. 2009 No. 32.

(22)

S.R. 2009 No. 33.

(23)

S.R. 2009 No. 34.

(24)

S.R. 2002 No. 352 as amended by S.R. 2002 No. 353, S.R. 2004 No. 139, S.R. 2005 No. 206, S.R. 2005 No. 274, S.R. 2006 No. 6, S.R. 2006 No. 112, S.R. 2007 No. 152, S.R. 2007 No. 448 and S.R. 2007 No. 479.

(25)

S.I. 1984/1821 (N.I. 11).

(26)

S.I. 2006/1254 (N.I. 9).

(27)

S.R. 2007 No. 93.

(28)

S.R. 2009 No. 33.

(29)

S.R. 2009 No. 32.

(30)

S.R. 2009 No. 34.

(31)

S.R. 2002 No. 352 as amended by S.R. 2002 No. 353, S.R. 2004 No. 139, S.R. 2005 No. 206, S.R. 2005 No. 274, S.R. 2006 No. 6, S.R. 2006 No. 112, S.R. 2007 No. 152, S.R. 2007 No. 448 and S.R. 2007 No. 479.

(32)

S.R. 2002 No. 353 as amended by S.R. 2006 No. 6.