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The Local Government Pension Scheme Regulations (Northern Ireland) 2014
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Award of additional pensionN.I.
This section has no associated Explanatory Memorandum
32.—(1) An employing authority may resolve to award—
(a)an active member; or
(b)a member who was an active member who was dismissed by reason of redundancy, or business efficiency, or whose employment was terminated by mutual consent on grounds of business efficiency,
additional annual pension of, in total (including any additional pension purchased by the employing authority under regulation 18 (additional pension contributions)), not more than the additional pension limit payable under other provisions of these Regulations from the pension account to which the additional pension is attached, provided that, in the case of a member falling within sub-paragraph (b), the resolution to award additional pension is made within six months of the date the member's employment ended.
(2) The additional pension limit is £6,500 from 1st April 2015 and that figure is increased on 1st April 2016, and each subsequent 1st April, by the amount (where it is greater than zero) by which it would be increased if it were a pension beginning on 1st April 2014 to which the 1971 Act applied.
(3) An award of addition pension under—
(a)paragraph (1)(a) is to be credited to the relevant active member's pension account in the Scheme year in which the resolution to award the additional pension is made; and
(b)paragraph (1)(b) is to be treated as credited to the relevant active member's pension account on the day before the date of termination of employment.
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