The Local Government Pension Scheme Regulations (Northern Ireland) 2014

Employing authority’s further payments

74.—(1) Any extra charge on the pension fund resulting from a member becoming entitled to benefits under regulation 36 (early payment of retirement pension on ill-health grounds: active members) or 37 (early payment of retirement pension on ill-health grounds: deferred members) shall be paid into the pension fund by the employing authority concerned.

(2) The Committee may require the employing authority concerned to make additional payments to the pension fund in respect of any extra charge on that pension fund resulting from retirement benefits becoming immediately payable to a member under regulation 31(6) (retirement benefits, flexible retirement) or 31(7) (retirement benefits, early leavers on grounds of redundancy or business efficiency), including the cost as calculated by an actuary appointed by the Committee, as a result of a waiver of any reduction under regulation 31(8) (retirement benefits, waiver of reductions).

(3) Other than where regulation 70(10) (special circumstances where revised actuarial valuations and certificates shall be obtained) applies, an employing authority making an award under regulation 32 (award of additional pension) shall pay a sum into the pension fund to meet the cost of any additional pension, in accordance with actuarial guidance issued by the Department.