The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014

Additional contributions

14.—(1) Notwithstanding the revocations effected by regulation 2 (revocation of regulations) the following regulations continue to have effect—

(a) regulation 57 (payments to increase total membership) of the 2002 Regulations as it applies to a member who has elected before 1st April 2009 to make additional contributions to increase total membership by an additional period;

(b) regulation 68(8) (elections as to use of accumulated value of AVCs) of the 2002 Regulations prior to 1st February 2003 in respect of a person who made an election under regulation C24(1) (additional voluntary contributions) of the 2000 Regulations before 1st February 2003;

(c) regulation 84 (discontinuance of additional contributions) of the 2002 Regulations in respect of a person to whom sub-paragraph (a) applies; and

(d) regulations 14 (election to pay additional regular contributions), 14A(1) (election to pay additional contributions: additional survivor benefits) and 15 (election to pay additional voluntary contributions (AVCs)) of the Benefits Regulations and regulations 19 (payment of additional regular contributions (ARCs)), 20 (discontinuance of ARCs), regulation 20A(2) (payment of additional contributions: survivor benefits (ASBCs)), 20B(3) (discontinuance of ASBCs), 21 (additional voluntary contributions and shared cost additional voluntary contributions), 22(4) (use of accumulated value of AVCs and SCAVCs), 23 (separate treatment of AVCs and SCAVCs from other contributions) and 24 (cost of calculations of additional pension where no notification is given under regulation 22(4)) of the Administration Regulations as they apply to a member who has elected before 1st April 2015 to pay additional contributions or additional voluntary contributions under those regulations.

(2) Benefits accrued under the regulations preserved by paragraph (1) must be calculated using the normal retirement age under the 2009 Scheme and treated as benefits under that Scheme.

(3) Notwithstanding regulation 19(11) of the 2014 Regulations (additional voluntary contributions), a person to whom regulation 5(1) (membership of the Scheme) applies who has not had a continuous break in active membership of a public service pension scheme of more than five years, may elect not to transfer the realisable value in any deferred AVC account to an arrangement under regulation 19 of the 2014 Regulations.

(4) In this regulation—

“ARCs” means additional regular contributions as referred to in regulation 19 (payment of additional regular contributions) of the Administration Regulations; and

“AVCs” means additional voluntary contributions as referred to in regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions) of the Administration Regulations and regulation 19 (additional voluntary contributions) of the 2014 Regulations.

(1)

S.R. 2009 No. 32; regulation 14A was inserted by S.R. 2010 No. 410.

(2)

S.R. 2009 No. 33; regulation 20A was inserted by S.R. 2010 No. 410.

(3)

S.R. 2009 No. 33; regulation 20B was inserted by S.R. 2010 No. 410.

(4)

S.R. 2009 No. 33; regulation 22 was amended by S.R. 2012 No. 183.