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

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1.—(1) Paragraph 1(3) applies where a member of the description in paragraph 3(1) or 3(2) makes a request to receive immediate payment of retirement benefits under—

(a)regulation 30(1) (choice of early payment of pension) of the Benefits Regulations;

(b)regulation 31(5) (retirement benefits: early payment) of the 2014 Regulations if—

(i)the member is aged 60 or over at the date of early retirement; or

(ii)the member is aged 55 or over but aged under 60 at the date of early retirement and the member’s employing authority agrees that paragraph 1(3) should apply; or

(c)regulation 31(6) (retirement benefits: flexible retirement) of the 2014 Regulations.

(2) Paragraph 1(4) applies, where paragraph 1(1)(b)(ii) would otherwise apply, but the member’s employing authority does not agree that paragraph 1(3) should apply.

(3) Where this sub-paragraph applies—

(a)if the member satisfies the 85 year rule, that part of the member’s retirement benefits which is calculated by reference to any period of membership before the relevant date shall not be reduced in accordance with regulation 30(4) of the Benefits Regulations or regulation 31(5) (retirement benefits: early payment) or 31(6) (retirement benefits: flexible retirement) of the 2014 Regulations; and

(b)if the member does not satisfy the 85 year rule, that part of the member’s retirement benefits which is calculated by reference to any period of membership before the relevant date is reduced by reference to the period between the date of early retirement and the date the member would satisfy the 85 year rule, or age 65 if earlier.

(4) Where this sub-paragraph applies—

(a)if a member satisfies the 85 year rule, that part of the member’s benefits which is calculated by reference to any period of membership before the relevant date is reduced by reference to the period between the date of early retirement and age 60; and

(b)if the member does not satisfy the 85 year rule, that part of the member’s benefits which is calculated by reference to any period of membership before the relevant date is reduced by reference to the period between the date of early retirement and the date the member would satisfy the 85 year rule, or age 65 if the member would not satisfy the 85 year rule before that time, or age 60 if later.

(5) References to an employing authority are to be read as including a former employing authority or where the member’s employer or former employer ceased to be an employing authority and has not been succeeded by another employing authority, the Committee.

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