The Teachers' Pension Scheme Regulations (Northern Ireland) 2014

Regulation 3

SCHEDULE 1 N.I. Eligible employment

PART 1 N.I. Accepted school

Accepted school N.I.

1.—(1) Subject to sub-paragraph (6), a school is an accepted school if the Department has accepted it for the purposes of this Part.

(2) A school that may be accepted is an independent school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986 M1 , and registered under Article 38 of that Order.

(3) A school may only be accepted if its governing body has made a written application to the Department.

(4) A school may be accepted only where there is in force a guarantee, indemnity or bond in a form and amount and provided by a person approved by the Department which provides for payment to the Department of all liabilities of the school under these Regulations or under the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996 M2 (“the 1996 Regulations”) should its governing body fail to meet them.

(5) No school need be accepted, but if a school is accepted its acceptance takes effect as from a date to be agreed between the Department and its governing body, which must be the first day of a month later than that in which the application was made.

(6) A school which has become an accepted school ceases to be one from the date specified in a written notice given to its governing body by the Department.

(7) Notice for the purposes of sub-paragraph (6) may be given if—

(a) the school ceases to be registered as mentioned in sub-paragraph (2); or

(b) its governing body—

(i) has made a written application to the Department for the school to cease to be an accepted school; or

(ii) has failed to pay or remit contributions (whether under these Regulations or under the 1996 Regulations) to the Department; or

(iii) has failed to comply with any provision of this Scheme relating to pensionable employment.

(8) [F1 sub-paragraphs (3) to (5)] apply to a school which had previously ceased to be an accepted school as they apply to a school which has not previously been an accepted school.

(9) In this Part “governing body” includes any person by whom teachers are employed.

Textual Amendments

F1 Words in Sch. 1 para. 1(8) substituted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 14

Marginal Citations

M1 S.I. 1996 No. 594 (N.I. 3) as amended by Article 30 of S.I. 1996 No. 274 (N.I. 1).

M2 S.R. 1996 No.260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

PART 2 N.I. Service pensionable without election

2.  Teacher employed in a grant-aided school in Northern Ireland. N.I.

3.  Teacher employed in an institution of further or higher education in Northern Ireland. N.I.

4.  A peripatetic teacher employed by an education and library board in Northern Ireland. N.I.

5.  A teacher in a college of education as defined in Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986. N.I.

6.  A person mentioned in paragraph 5 of Part 1 of Schedule 2 to the Teachers' Superannuation Regulations (Northern Ireland) 1998 M3 as in operation immediately before 1 April 2015. N.I.

Marginal Citations

M3 S.R. 1998 No. 333, as amended by S.R. 2001 No. 149, S.R. 2003 No. 147, S.R. 2005 No. 181, S.R. 2005 No. 495, S.R. 2006 No. 163, S.R. 2006 No. 366, S.R. 2007 No. 137, S.R. 2008 No. 50, S.R. 2010 No. 137, S.R. 2012 No. 126, S.R. 2013 No. 54, S.R. 2014 No. 37 and S.R. 2014 No. 70.

7.  Subject to Part 1, a teacher employed in an accepted school. N.I.

PART 3 N.I. Service pensionable on election

8.  A teacher of a kind other than specified in Part 2 who— N.I.

(a) is employed by an education and library board and with the agreement of the Department and his employer, elects within 6 months of the commencement of his service; or

(b) is employed by a person or body in respect of whose expenditure for the purpose for which he is employed grants are made either by the Department or by an education and library board and, with the agreement of the Department and his employer, elects within 6 months of the commencement of his service, or

(c) a person mentioned in paragraph 7(c) of Part 2 of Schedule 2 to the Teachers' Superannuation Regulations (Northern Ireland) 1998 as in operation immediately before 1 April 2015.

9.  An organiser who is employed as a youth and community worker, either by an education and library board for the purpose of its functions under Article 37 of the Education and Libraries (Northern Ireland) Order 1986 or by a body in respect of whose expenditure grants are made by an education and library board acting in the exercise of those functions, who is accepted by the Department for the purpose of this Schedule and who, with the consent of his employer, elects within 6 months of the commencement of his service. N.I.

10.  An organiser, not falling within paragraph 9, in the employment of— N.I.

(a) an education and library board; or

(b) a person or body other than an education and library board in respect of whose expenditure grants are paid by the Department; who is accepted by the Department for the purposes of this Schedule and who elects within 3 months of the commencement of his service; or

(c) an accepted school.

11.  In this Schedule— N.I.

“elects” means elects by notice in writing to the Department that the service mentioned shall be pensionable service; and

“organiser” means a person or employment which involves the performance of duties in connection with the provision of education or services ancillary to education.

Regulations 3, 46 and 186

SCHEDULE 2 N.I. Scheme flexibilities

PART 1 N.I. General

Interpretation of Schedule N.I.

1.  In this Schedule—

“amount of accrued extra earned pension” means the amount of accrued earned pension attributable to a faster accrual election;

“amount of extra pension” has the meaning given in paragraph 2;

“buy-out election” means an election under Chapter 1 of Part 4 of this Schedule;

“buy-out value” means an amount determined or re-determined by the Department in accordance with Part 4 of this Schedule;

“contributions” means—

(a)

additional pension contributions;

(b)

faster accrual contributions; or

(c)

buy-out contributions;

“contributions payment period”, for contributions paid monthly, means the period which—

(a)

begins on the start date; and

(b)

ends on the date on which the final monthly payment is due;

“election” means—

(a)

an additional pension election

(b)

a faster accrual election; or

(c)

a buy-out election;

“faster accrual contributions” means contributions for a faster accrual rate;

“faster accrual rate”, in relation to P's pensionable earnings, means 1/45th, 1/50th or 1/55th;

“monthly payments”, in respect of an election, means contributions paid monthly;

“overall amount” means the overall amount of extra pension as defined in paragraph 3;

“refund period”, in relation to additional pension contributions, means the period ending one year after the start date;

“start date”—

(a)

for contributions paid by lump sum, means the date on which the Department receives the lump sum; and

(b)

for monthly payments, means the first day of the second month after the month in which the election is accepted.

Meaning of “amount of extra pension” N.I.

2.  The amount of extra pension for a person (P) at any given time is the sum of the following—

(a) the amount of accrued extra earned pension (if any) at that time;

(b) the amount of accrued additional pension (if any) at that time;

(c) the buy-out value at that time, if P has elected to buy out the standard reduction.

Meaning of “overall amount of extra pension” N.I.

3.—(1) The overall amount of extra pension is—

(a) £6,500 for any financial year ending before 1st April 2016; and

(b) for any financial year beginning on or after that date—

(i) an amount determined by the Department of Finance and Personnel for that financial year; or

(ii) if the Department of Finance and Personnel has not determined an amount for that financial year, the amount calculated under sub-paragraph (2).

(2) If the Department of Finance and Personnel has not determined an amount under sub-paragraph (1)(b)(i) for any financial year, the overall amount is the amount to which the annual rate of a pension of an amount equal to the overall amount for the previous financial year would have been increased under the Pensions Increases Act (Northern Ireland) 1971 if—

(a) that pension were eligible to be so increased; and

(b) the beginning date for that pension were the first day of the previous financial year.

Limit on elections N.I.

4.—(1) The Department must not accept an additional pension election or a faster accrual election in relation to a member (P) at any time if—

(a) the Department has accepted a buy-out election from P; and

(b) the buy-out value at that time exceeds the overall amount of extra pension at that time.

(2) The Department must not accept an additional pension election or a faster accrual election that would result in the amount of extra pension exceeding the overall amount of extra pension.

Actuarial advice N.I.

5.  The Department must take advice from the scheme actuary before determining any amount under this Part.

PART 2 N.I. Additional pension election

CHAPTER 1 N.I. Making an additional pension election

Election to pay contributions for additional pension N.I.

6.—(1) This paragraph applies in relation to a member of this scheme (P) who—

(a) is in pensionable service under this scheme; and

(b) has not reached normal pension age under this scheme.

(2) P or, with P's consent, P's employer may elect to pay contributions for an additional pension in respect of P (“additional pension election”).

(3) An additional pension election—

(a) must state whether the election is for—

(i) an additional (self only) pension; or

(ii) an additional (self only) pension and an additional (surviving adult) pension; and

(b) specify the annual rate of additional (self only) pension to be paid with P's retirement pension.

Annual rate of additional (self only) pension N.I.

7.  The annual rate of additional (self only) pension specified in an additional pension election must be a multiple of—

(a) £250; or

(b) any other amount determined by the Department.

Lump sum or monthly payments N.I.

8.—(1) An employer's contributions for additional pension must be made by lump sum.

(2) A member's additional pension contributions may be paid by lump sum or by monthly payments.

Making an additional pension election N.I.

9.—(1) An additional pension election by a member (P) must be made by written notice to the Department stating whether additional pension contributions are to be paid—

(a) as a lump sum, or

(b) by monthly payments.

(2) If monthly payments are to be made, the notice must state the number of monthly payments, which—

(a) must not be more than 240; and

(b) must end before P reaches normal pension age under this scheme;

(3) If P is in pensionable service in relation to more than one employment, the notice must specify which employer is to deduct the contributions.

(4) The notice must be accompanied by a declaration by P that P is in normal health.

(5) The Department may ask P or P's employer to provide further information.

Accepting an additional pension election N.I.

10.—(1) The Department may accept an additional pension election by giving written notice to—

(a) the member(P); and

(b) P's employer.

(2) For the purpose of these Regulations, an additional pension election is accepted when P receives notice from the Department.

CHAPTER 2 N.I. Amount of additional pension contributions

Determination of contributions payable N.I.

11.—(1) The Department must determine the amount to be paid as a lump sum or as a monthly payment.

(2) The amount of the lump sum or monthly payment must reflect the cost of paying an additional (self only) pension and any additional (surviving adult) pension.

(3) The Department may determine different amounts of lump sum or monthly payment—

(a) for different classes or descriptions of member; and

(b) depending on whether the additional pension election is for—

(i) an additional (self only) pension; or

(ii) an additional (self only) pension and an additional (surviving adult) pension.

(4) The Department—

(a) may determine the amount of a monthly payment by reference to the length of the contributions payment period; and

(b) may exercise the functions under this paragraph so as to re-determine the amount of a monthly payment during the contributions payment period.

(5) Unless the Department re-determines the amount, monthly payments following a gap in service during which an ill health pension was payable are the same as before the gap.

CHAPTER 3 N.I. Additional pension contributions paid by lump sum

Lump sum contributions: payment of contributions and credit of additional pension N.I.

12.—(1) This paragraph applies to a member (P)—

(a) in respect of whom an additional pension election is accepted; and

(b) whose notice of election states that contributions are to be paid by lump sum.

(2) P's additional pension account is to be credited with an amount equal to the annual rate of additional (self only) pension stated in the notice of election (“the amount of additional pension”) if the lump sum contribution is paid within one month after the additional pension election is accepted.

(3) P's additional pension account is not to be credited with the amount of additional pension unless the lump sum contribution is paid within that time.

Refund of lump sum contribution N.I.

13.—(1) This paragraph applies if a member (P) has paid a lump sum contribution for additional pension.

(2) The lump sum contribution must be refunded if, before the end of the refund period—

(a) P dies;

(b) an ill-health pension becomes payable to P; or

(c) P leaves all pensionable service and P is neither qualified nor re-qualified for retirement benefits in respect of that service.

CHAPTER 4 N.I. Additional pension contributions by monthly payments

Application of Chapter N.I.

14.  This Chapter applies to a member (P)—

(a) in respect of whom an additional pension election is accepted; and

(b) whose notice of election states that contributions are to be paid by monthly payments.

Payment of contributions N.I.

15.—(1) P must—

(a) make the first monthly payment on or before the start date; and

(b) continue to make the monthly payments until the date on which the final monthly payment is due.

(2) The contributions payment period must end before P reaches normal pension age.

(3) If the Department re-determines the amount of the monthly payment during the contributions payment period, P must pay the re-determined amount from the beginning of the next financial year.

(4) P is taken to revoke an additional pension election if—

(a) a monthly payment is missed; and

(b) the payment is not made within 3 months after P receives a written demand from the Department.

Member leaves all pensionable service before end of contributions payment period N.I.

16.—(1) This paragraph applies if—

(a) P leaves all pensionable service before the end of the contributions payment period; and

(b) P does not pay the Department a lump sum of an amount determined by it within the period of 2 months beginning with the last day of pensionable service.

(2) If this paragraph applies—

(a) monthly payments for additional pension cease to be payable at the end of the period of one month beginning with the last day of pensionable service (“the one-month period”); and

(b) the amount of accrued additional pension as at the last day of pensionable service is an amount determined by the Department.

(3) For the purpose of this paragraph, P is not taken to have left all pensionable service if—

(a) during the one-month period, P begins a period of non-pensionable sick leave; and

(b) during the period of non-pensionable sick leave, an ill-health pension becomes payable to P.

Retirement pension (other than ill-health pension) becomes payable before end of contributions payment period N.I.

17.—(1) This paragraph applies if any of the following retirement pensions becomes payable to P before the end of the contributions payment period—

(a) an age retirement pension;

(b) a phased retirement pension (if P has elected to receive additional pension with it);

(c) a premature retirement pension;

(d) an early retirement pension.

(2) If this paragraph applies—

(a) monthly payments for additional pension cease to be payable on the entitlement day for that pension; and

(b) the amount of accrued additional pension as at the relevant last day is an amount determined by the Department.

CHAPTER 5 N.I. Revocation and refund

Revoking an additional pension election N.I.

18.—(1) P may revoke an additional pension election at any time before the end of the contributions payment period.

(2) A revocation must be by written notice to the Department.

(3) A revocation has effect from the date it is received by the Department (“date of revocation”).

(4) P is taken to revoke an additional pension election if—

(a) P leaves all pensionable service before the end of the contributions payment period; and

(b) P is qualified or re-qualified for retirement benefits in respect of that service.

(5) On the date of revocation—

(a) monthly payments for additional pension under that election cease to be payable; and

(b) the amount of accrued additional pension as at that date is an amount determined by the Department.

Ill-health pension becomes payable before end of contributions payment period N.I.

19.—(1) This regulation applies if an ill-health pension becomes payable to a member (P) before the end of the contributions payment period for an additional pension election.

(2) If an ill-health pension becomes payable to P before the end of the refund period—

(a) any monthly payments that have been made under that additional pension election must be refunded to P; and

(b) the amount of accrued additional pension as at the last day of pensionable service must be adjusted by deducting the amount of accrued additional pension attributable to that election.

(3) If an ill-health pension becomes payable to P after the end of the refund period—

(a) the monthly payments under the additional pension election are treated as being paid until the earlier of—

(i) the end of the contributions payment period for that election; or

(ii) the day on which an ill-health pension ceases to be payable under regulation 114; and

(b) for the purpose of calculating the annual rate of ill-health pension, the amount of accrued additional pension is—

(i) if the declaration that accompanied the additional pension election was made in good faith, the amount of accrued additional pension calculated under regulation 46 or 47 as at the last day of pensionable service; or

(ii) if that declaration was not made in good faith, an amount determined by the Department having regard to the contributions paid or treated as being paid; and

(4) If P re-enters pensionable service when an ill-health pension ceases to be payable under regulation 114, P may choose to resume the monthly payments.

Death in service before end of contributions payment period N.I.

20.—(1) This paragraph applies on the death of a member (D)—

(a) whose additional pension election is for an additional (self only) pension and an additional (surviving adult) pension;

(b) who dies in service within the meaning of Part 6 before the end of the contributions payment period for that election.

(2) If D dies before the end of the refund period—

(a) the monthly payments must be refunded to D's surviving adult; and

(b) the additional pension account must be closed.

(3) If D dies after the end of the refund period—

(a) the monthly payments cease to be payable as at the date of D's death; and

(b) for the purpose of calculating a survivor's pension, the amount of accrued additional pension is—

(i) if the declaration that accompanied the additional pension election was made in good faith, the amount of accrued additional pension calculated under regulation 46 or 47 as at the day of D's death; or

(ii) if that declaration was not made in good faith, an amount determined by the Department having regard to the contributions paid or treated as being paid.

Member leaves all pensionable service before qualifying for retirement benefits N.I.

21.—(1) This paragraph applies if a member (P) leaves all pensionable service under this scheme before P is qualified for retirement benefits in respect of that service.

(2) On an application by P for a repayment of the balance of contributions—

(a) any monthly payments made before the last day of pensionable service must be refunded to P; and

(b) the additional pension account must be closed.

PART 3 N.I. Faster accrual election

CHAPTER 1 N.I. Making the election

Faster accrual election N.I.

22.—(1) This paragraph applies to a person (P) who—

(a) is in pensionable service under this scheme in relation to an employment; and

(b) has not reached normal pension age under this scheme.

(2) P may elect, in relation to an employment, to pay contributions to accrue earned pension at a faster accrual rate in a financial year (“faster accrual election”).

(3) A faster accrual election must state the faster accrual rate which is to apply to P's pensionable earnings in that employment for that financial year.

(4) A faster accrual election must be made—

(a) if P was not in pensionable service in relation to that employment in that financial year, within one month after P enters pensionable service in relation to that employment; or

(b) otherwise, in the financial year before the financial year to which it relates.

(5) A faster accrual election has effect as follows—

(a) if sub-paragraph (4)(a) applies, from one month after the election is received by the Department; or

(b) otherwise, from the start of the financial year to which it relates.

(6) A faster accrual election ceases to have effect at the end of the financial year to which it relates unless it is revoked before then.

Making a faster accrual election N.I.

23.—(1) A faster accrual election must be made by written notice to the Department.

(2) The notice of election must specify—

(a) if the member (P) is in more than one eligible employment, the name of the employer who is to deduct the contributions;

(b) P's name;

(c) P's date of birth;

(d) P's annual amount of pensionable earnings for that employment in the financial year to which the faster accrual election relates.

(3) The Department may request further information to be provided.

Accepting a faster accrual election N.I.

24.—(1) The Department may accept a faster accrual election by giving written notice to—

(a) the member (P); and

(b) P's employer.

(2) For the purpose of these Regulations, a faster accrual election is accepted when P receives notice from the Department.

CHAPTER 2 N.I. Payment of contributions

Determination of contributions payable N.I.

25.  The Department must determine the amount of the monthly payment to be paid in respect of a faster accrual election.

Payment of contributions N.I.

26.—(1) A member (P)—

(a) must make the first monthly payment within 2 months after the end of the month in which the faster accrual election is accepted; and

(b) must continue to make the monthly payments until the end of the contributions payment period.

(2) The final monthly payment is due in the last month of the financial year to which the faster accrual election relates.

(3) P is taken to revoke a faster accrual election if—

(a) a monthly payment is missed; and

(b) the payment is not made within 3 months after P receives a written demand from the Department.

CHAPTER 3 N.I. Revocation and refund

Revoking a faster accrual election N.I.

27.—(1) A member (P) may revoke a faster accrual election at any time before the end of the contributions payment period.

(2) A revocation must be by written notice to the Department.

(3) A revocation has effect from the date it is received by the Department (“date of revocation”).

(4) P is taken to revoke a faster accrual election if P leaves pensionable service in the employment to which the election relates before the end of the contributions payment period.

(5) If P revokes or is taken to revoke a faster accrual election and P is not entitled to be repaid the balance of contributions under regulation 189—

(a) P's monthly payments cease to be payable on the date of revocation; and

(b) P's active member's account (or if P has left all pensionable service, P's deferred member's account or pensioner member's account) must be credited with an amount determined by the Department.

(6) If P revokes or is taken to revoke a faster accrual election and P is entitled to be repaid the balance of contributions under regulation 189—

(a) P's monthly payments cease to be payable on the date of revocation; and

(b) P's rights under this scheme are extinguished.

Member leaves all pensionable service before qualifying for retirement benefits N.I.

28.—(1) This paragraph applies if a member (P) leaves all pensionable service under this scheme before P is qualified for retirement benefits in respect of that service.

(2) On an application by P for a repayment of the balance of contributions, any monthly payments made by P before the last day of pensionable service must be refunded to P.

PART 4 N.I. Election to buy out the standard reduction

CHAPTER 1 N.I. Making a buy-out election

Eligible to make buy-out election N.I.

29.—(1) A member (P) who has a normal pension age over 65 may elect to pay contributions to buy out the standard reduction (“buy-out election”) for a period of up to 3 years.

(2) A buy-out election has effect from the day on which the Department accepts the election.

(3) A buy-out election ceases to have effect when the earliest of the following occurs—

(a) P reaches normal pension age;

(b) a retirement pension other than a phased retirement pension becomes payable to P;

(c) P revokes the election or is taken to revoke the election.

(4) A buy-out election may only be made within 6 months after P enters pensionable service under this scheme.

(5) When making a buy-out election, P must be—

(a) in pensionable service; and

(b) under normal pension age.

(6) P may by written notice to the Department vary a buy-out election if P's normal pension age changes before a retirement pension becomes payable to P.

Modifications etc. (not altering text)

C1 Sch. 2 para. 29(4) modified (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 31(1)

Making a buy-out election N.I.

30.—(1) A buy-out election made by a member (P) must state the number of years in respect of which the standard reduction is to be bought out.

(2) A buy-out election must be made by written notice to the Department.

(3) The notice of election must specify—

[F2 (a) if P is in more than one eligible employment, the names of the employers in relation to P’s eligible employments.]

(b) P's name;

(c) P's date of birth;

(d) P's normal pension age;

(e) the date on which P entered pensionable service;

(f) P's annual rate of pensionable earnings for that employment.

(4) The Department may ask P to provide further information.

Textual Amendments

F2 Sch. 2 para. 30(3)(a) substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 15

Accepting a buy-out election N.I.

31.—(1) The Department may accept a buy-out election by giving written notice to the person who made the election (P).

(2) The notice must state the buy-out value.

(3) A buy-out election is accepted when P receives notice that the Department has accepted the election.

Determination of the buy-out value N.I.

32.—(1) The buy-out value is an amount determined by the Department.

(2) If an additional pension election or a faster accrual election is subsequently made in respect of a person (P), the Department may—

(a) re-determine the buy-out value; and

(b) send a written notice to P stating the re-determined buy-out value.

CHAPTER 2 N.I. Payment of buy-out contributions

Determination of contributions payable N.I.

33.—(1) The Department must determine the amount of the monthly payments to be paid in respect of a buy-out election.

(2) The Department—

(a) may determine the amount of the monthly payments by reference to the number of years stated in the buy-out election and the length of the contributions payment period; and

(b) may exercise the functions under this paragraph so as to re-determine the amount of the monthly payments during the contributions payment period.

(3) Unless the Department re-determines the amount, monthly payments following a gap in service not exceeding 5 years are the same as before the gap.

Payment of buy-out contributions N.I.

34.—(1) A member (P) must—

(a) make the first monthly payment within 2 months after the end of the month in which a buy-out election is accepted; and

(b) continue to make the monthly payments until the end of the contributions payment period.

(2) The final monthly payment is due in the month before the buy-out period has effect.

(3) If the Department re-determines the amount of the monthly payment during the contributions payment period, P must pay the re-determined amount from the beginning of the next financial year.

(4) P is taken to revoke a buy-out election if—

(a) a monthly payment is missed; and

(b) the payment is not made within 3 months after P receives a written demand from the Department.

Monthly payments during gap in service N.I.

35.—(1) A member (P) who has a gap in service during the contributions payment period may choose to resume monthly payments on re-entering pensionable service.

(2) P is taken to revoke a buy-out election if P's gap in service exceeds 5 years.

CHAPTER 3 N.I. Revocation and refund

Revoking a buy-out election N.I.

36.—(1) A member (P) may revoke a buy-out election at any time before the end of the contributions payment period.

(2) If P revokes a buy-out election or is taken to revoke a buy-out election—

(a) P's monthly payments cease to be payable on the date of revocation; and

(b) when a retirement pension becomes payable to P, the standard reduction applies to such proportion of the maximum three year period referred to in regulation 73 as is determined by the Department.

(3) In determining the proportion, the Department must take into account—

(a) the number of monthly payments made; and

(b) the number of years stated in the buy-out election.

(4) If P revokes the election or is taken to revoke a buy-out election, P may not make a subsequent buy-out election.

(5) A revocation must be by written notice to the Department.

(6) A revocation has effect from the date it is received by the Department (“date of revocation”).

Member leaves all pensionable service before qualifying for retirement benefits N.I.

37.—(1) This paragraph applies if a member (P) leaves all pensionable service under this scheme before P is qualified for retirement benefits in respect of that service.

(2) On an application by P for a repayment of the balance of contributions, any monthly payments made before the last day of pensionable service must be refunded to P.

Regulation 224

SCHEDULE 3 N.I. Transitional provisions

PART 1 N.I. Interpretation

Interpretation N.I.

1.  In this Schedule—

“the Superannuation Regulations” means the Teachers' Superannuation (Northern Ireland) Regulations 1998 M4 ;

“exception” means an exception to section 18(1) of the Act;

“existing scheme rules” means the provisions of the existing scheme, an existing club scheme or an existing public service scheme;

[F3 “final salary benefits” means the benefits accrued in a final salary scheme in respect of which the pension entitlement payable to or in respect of a person’s pensionable service is or may be determined by reference to the person’s final salary;]

“full protection member”, in relation to the existing scheme, has the meaning given in Part 2;

“protected member”, in relation to the existing scheme, means a full protection member or tapered protection member of that scheme;

“protection period”—

(a)

for a full protection member of the existing scheme, has the meaning given in Part 2;

(b)

for a tapered protection member of the existing scheme, has the meaning given in Part 3;

“public service scheme” means a scheme under section 1 of the Act;

“scheme closing date” means 31st March 2015;

“tapered protection member”, in relation to the existing scheme, has the meaning given in Part 3;

“tapered protection closing date” has the meaning given in paragraph 4;

“transition date” means—

(a)

for a tapered protection member of the existing scheme, the day after the tapered protection closing date; or

(aa)

[F4 for a full protection member of the existing scheme to whom a retirement pension has become payable under the existing scheme, means the day in which that member becomes an active member of this scheme;

(ab)

for a full protection member of the existing scheme other than a full protection member described in sub-paragraph (aa), means 1st April 2022;]

(b)

for a transition member F5 ... who is not a protected member of the existing scheme, the day after the scheme closing date.

Textual Amendments

F3 Words in Sch. 3 para. 1 inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(2)(a)

F4 Words in Sch. 3 para. 1 inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(2)(b)

F5 Words in Sch. 3 para. 1 omitted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 16

Marginal Citations

M4 S.R. 1998 No. 333, as amended by S.R. 2001 No. 149, S.R. 2003 No. 147, S.R. 2005 No. 181, S.R. 2005 No. 495, S.R. 2006 No. 163, S.R. 2006 No. 366, S.R. 2007 No. 137, S.R. 2008 No. 50, S.R. 2010 No. 137, S.R. 2012 No. 126, S.R. 2013 No. 54, S.R. 2014 No. 37 and S.R. 2014 No. 70.

Active membership of the existing scheme N.I.

2.—(1) For the purpose of Parts 2, 3 and 4 of this Schedule, a person (P) is an active member of the existing scheme on a given date if on that date—

(a) P is in pensionable service under the existing scheme;

(b) P is on a gap in service not exceeding 5 years; or

(c) P is in receipt of an ill-health pension in respect of the existing scheme.

Gap in service after scheme closing date N.I.

3.—(1) Sub-paragraph (2) applies—

(a) after the scheme closing date; and

(b) in relation to a member of the existing scheme.

(2) A member (P) is not on a gap in service while P is in pensionable service under an existing scheme.

Meaning of “tapered protection closing date” N.I.

4.—(1) The closing date M5 for a tapered protection member of the existing scheme (“tapered protection closing date”) is a date between 31st May 2015 and 31st January 2022 (both dates inclusive) determined by the Department by reference to a table published for that purpose.

(2) The tapered protection closing date must fall on the last day of a month.

Marginal Citations

M5 See section 18(4) and (7) of the Act for the meaning of “closing date”.

Continuity of service N.I.

5.—(1) This paragraph applies in relation to a transition member (P) who was a member of the existing scheme or an existing public service scheme before becoming an active member of this scheme.

(2) For the purpose of this Schedule, P has continuity of service unless P has a gap in service exceeding 5 years which—

(a) begins on or before the closing date; and

(b) ends on the day on which P becomes an active member of this scheme.

(3) In this paragraph, “closing date” means—

[F6 (za) if P is a full protection member of the existing scheme, 31st March 2022;]

(a) if P is a tapered protection member of the existing scheme, P's tapered protection closing date; or

(b) otherwise, the scheme closing date.

Textual Amendments

F6 Sch. 3 para. 5(3)(za) inserted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(3)

PART 2 N.I. Exceptions for full protection members

Meaning of “full protection member” N.I.

6.—(1) A person (P) to whom paragraph 7 or 8 applies is a full protection member of the existing scheme.

[F7 (2) P ceases to be a full protection member of the existing scheme on whichever of the following days occurs first—

(a) the day on which P ceases to be in pensionable service under the existing scheme; or

(b) 31st March 2022.]

Textual Amendments

F7 Sch. 3 para. 6(2) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(4)

Active members of the existing scheme N.I.

7.  This paragraph applies if—

(a) P was an active member of the existing scheme, as defined in Part 1, on the scheme closing date and on 31st March 2012;

(b) a pension, other than a phased retirement pension, has not become payable to P on or after 1st April 2012; and

(c) unless P dies, P would reach normal pension age under that scheme on or before 1st April 2022.

Active members of an existing public service scheme N.I.

8.  This paragraph applies if—

(a) P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

(b) P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

(c) a pension in respect of all of P's service in the existing public service scheme has not become payable on or after 1st April 2012; and

(d) unless P dies, P would reach normal pension age under the existing scheme and the existing public service scheme on or before 1st April 2022.

Exception for full protection member during protection period N.I.

9.—(1) This paragraph applies to a person (P) if P is a full protection member of the existing scheme by virtue of the application of either paragraph 7 or 8.

(2) The protection period for P is the period which—

(a) begins on the day after the scheme closing date; and

(b) ends when P ceases to be a full protection member of that scheme.

(3) During the protection period—

(a) P's pensionable service is pensionable service under the existing scheme; and

(b) Section 18(1) of the Act does not apply in respect of that pensionable period.

Full protection member not eligible to join this scheme N.I.

10.  While a person (P) is a full protection member of the existing scheme, P is not eligible to be an active member of this scheme.

PART 3 N.I. Exceptions for tapered protection members

Meaning of “tapered protection member” N.I.

11.—(1) A person (P) to whom paragraph 12 or 13 applies is a tapered protection member of the existing scheme.

(2) P ceases to be a tapered protection member of the existing scheme on whichever of the following days occurs first—

(a) P's tapered protection closing date; or

(b) the day on which P ceases to be in pensionable service under the existing scheme.

Active members of the existing scheme N.I.

12.  This paragraph applies if—

(a) P was an active member of the existing scheme, as defined in Part 1, on the scheme closing date and on 31st March 2012;

(b) a pension, other than a phased retirement pension, has not become payable to P on or after 1st April 2012; and

(c) unless P dies, P would reach normal pension age under that scheme between 2nd April 2022 and 30th September 2025 (both dates inclusive).

Active members of an existing public service scheme N.I.

13.  This paragraph applies if

(a) P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

(b) P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

(c) a pension in respect of all of P's service in the existing public service scheme has not become payable on or after 1st April 2012; and

(d) unless P dies, P would reach normal pension age under—

(i) the existing scheme between 2nd April 2022 and 30th September 2025 (both dates inclusive); and

(ii) the existing public service scheme on or before 30th September 2025.

Exception for tapered protection members during protection period N.I.

14.—(1) This paragraph applies to a person (P) if P is a tapered protection member of the existing scheme by virtue of the application of either paragraph 12 or 13.

(2) The protection period for P is the period which—

(a) begins on the day after the scheme closing date; and

(b) ends when P ceases to be a tapered protection member.

(3) During the protection period—

(a) P's pensionable service is pensionable service under the existing scheme;

(b) section 18(1) of the Act does not apply in respect of that pensionable service; and

(c) benefits are to be provided under the existing scheme to or in respect of P in relation to that pensionable service.

Tapered protection member not eligible to join this scheme N.I.

15.  While a person (P) is a tapered protection member of the existing scheme, P is not eligible to be an active member of this scheme.

PART 4 N.I. Transition members becoming active members of this scheme

Meaning of “transition member” N.I.

16.  A person (P) to whom paragraph 17 applies is a transition member.

Active members of the existing scheme N.I.

17.  This paragraph applies to a person (P) if—

(a) P is a member of the existing scheme by virtue of their pensionable service under that scheme before the transition date;

(b) P is a member of this scheme by virtue of their pensionable service under this scheme on or after the transition date.

Transition members with continuity of service N.I.

18.  A transition member (P) who has continuity of service becomes an active member of this scheme—

(a) if P is in pensionable service on the transition date, on that date; or

(b) on re-entering pensionable service after the transition date.

Transition members without continuity of service N.I.

19.  A transition member (P) who does not have continuity of service becomes an active member of this scheme when P re-enters pensionable service on or after the transition date.

PART 5 N.I. Receipt of club transfer values for transition members

Application of Part N.I.

20.—(1) This Part applies to a member who applies under these Regulations for a club transfer value to be accepted from an existing club scheme (“ the sending scheme”).

(2) This Part does not apply if—

(a) the person (P) has reached 75;

(b) retirement benefits have become payable to P under this scheme or under the sending scheme; or

(c) the sending scheme was a money purchase arrangement to which P's previous employer made no contribution.

Member with full protection N.I.

21.—(1) This paragraph applies if a full protection member of the existing scheme applies to the Department for a club transfer value to be accepted.

(2) On receipt of the application, the Department must accept payment of the club transfer value if it is offered.

(3) The club transfer value must be paid into the existing scheme.

Member with tapered protection or no protection N.I.

22.—(1) This paragraph applies if a tapered protection member or a transition member who is not a protected member applies to the Department for a club transfer value to be accepted.

(2) On receipt of the application, the Department must accept payment of the club transfer value if it is offered.

[F8 (3) Payment of the club transfer value must be accepted into—

(a) the existing scheme so far as the payment relates to—

(i) benefits accrued in respect of pensionable service before the transition date, or

(ii) final salary benefits whenever accrued;

(b) this scheme so far as the payment relates to benefits, other than final salary benefits, accrued in respect of pensionable service on or after the transition date.]

Textual Amendments

F8 Sch. 3 para. 22(3) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(5)

PART 6 N.I. Bulk transfer payments for transition members

Application of Part N.I.

23.  This Part applies in relation to all persons who—

(a) were active members of the existing scheme in relation to an employment before that employment was transferred; and

(b) while subject to that transfer, were active members of an occupational pension scheme.

Accepting a bulk transfer payment N.I.

24.—(1) This paragraph applies if another occupational pension scheme (“ the sending scheme”) offers to make a bulk transfer payment in respect of all persons to whom this Part applies.

(2) The Department must accept a bulk transfer payment if it is offered.

(3) A transfer payment in respect of a person (P) may not be accepted as part of a bulk transfer payment if retirement benefits have become payable to P under the sending scheme.

(4) In this Part, “bulk transfer payment” means a single transfer payment in respect of all persons to whom this Part applies.

[F9 (5) The bulk transfer payment must be accepted into—

(a) the existing scheme so far as the payment relates to—

(i) benefits accrued in respect of pensionable service before 1st April 2022, or

(ii) final salary benefits whenever accrued;

(b) this scheme so far as the payment relates to benefits, other than final salary benefits, accrued in respect of pensionable service on or after 1st April 2022.]

Textual Amendments

F9 Sch. 3 para. 24(5) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(6)

PART 7 N.I. Payment of benefits to transition members

CHAPTER 1 N.I. General

Reaching normal pension age N.I.

25.—(1) If a transition member (P) who applies for payment of retirement benefits under both schemes has reached normal pension age under the existing scheme but has not reached normal pension age under this scheme, the benefits payable under this scheme are to be actuarially reduced.

(2) If P has reached normal pension age neither under the existing scheme nor under this scheme, the benefits payable under both schemes are to be actuarially reduced.

(3) If P has reached normal pension age—

(a) under the existing scheme only, the benefits payable under that scheme are to be actuarially enhanced under the existing scheme rules (if applicable); or

(b) under both schemes, the benefits payable under both schemes are to be actuarially enhanced (if applicable).

Application of existing scheme rules N.I.

26.—(1) The existing scheme rules apply in relation to the calculation [F10 and payment] of benefits payable in respect of pensionable service under the existing scheme, save that an application for payment of benefits must be made under regulation 162 of these Regulations and not under the Superannuation Regulations.

(2) The existing scheme rules apply in relation to the payment of additional pension with a retirement pension under the existing scheme, save that an application for payment of benefits must be made under regulation 162 of these Regulations and not under the Superannuation Regulations.

(3) The existing scheme rules apply in relation to an election made by a person (P) for contributions to be paid monthly under paragraph 3(a) (election to pay contributions for additional pension) of Schedule 2A to the Superannuation Regulations if the election is made [F11 before the transition date] .

[F12 (4) For the purpose of determining P’s entitlement to retirement benefits, P’s pensionable employment under the existing scheme terminates when P’s pensionable service under this scheme terminates.]

Textual Amendments

F10 Words in Sch. 3 para. 26(1) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 17(a)

F11 Words in Sch. 3 para. 26(3) substituted (1.4.2022) by The Teachers’ Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/134), regs. 1(2), 2(7)

F12 Sch. 3 para. 26(4) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 17(b)

Determination of final salary N.I.

27.  For the purpose of calculating benefits payable under the existing scheme to or in respect of a transition member with continuity of service, the member's final salary is determined by reference to regulations E31 and E31A of the Superannuation Regulations and Schedule 7 to the Act.

Annual rate of pension N.I.

28.  Save where provided otherwise in [F13 paragraph 33 (application for payment of ill-health pensions) and] paragraph 47 (application for supplementary death grant), the annual rate of pension payable to a transition member is found by adding—

(a) the annual rate of pension payable under the existing scheme; and

(b) the annual rate of pension payable under this scheme.

Textual Amendments

F13 Words in Sch. 3 para. 28 inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 18

CHAPTER 2 N.I. Application for payment of benefits

Application for payment of age retirement pension N.I.

29.—(1) An application by a transition member (P) for payment of an age retirement pension under this scheme is also an application for payment of an age retirement pension in respect of P's pensionable service under the existing scheme.

(2) A transition member (P) who has not reached normal pension age under this scheme [F14 and who has ceased being in pensionable service in this scheme] may apply under regulation 162 for payment of age retirement benefits in respect of P's pensionable service under the existing scheme without applying for payment of P's retirement benefits in respect of pensionable service under this scheme.

Textual Amendments

F14 Words in Sch. 3 para. 29(2) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 19

Application for payment of phased retirement pension N.I.

30.—(1) A transition member (P) who makes a phased retirement application under this scheme may elect to receive phased retirement benefits—

(a) in respect of pensionable service under the existing scheme only;

(b) in respect of pensionable service under this scheme only; or

(c) in respect of pensionable service under both the existing scheme and this scheme.

(2) P's application for phased retirement benefits in respect of pensionable service under both the existing scheme and scheme may specify a different phased retirement proportion for each scheme.

Application for payment of premature retirement pension N.I.

31.  A transition member (P) who applies for payment of a premature retirement pension under this scheme will receive any benefits due to P in respect of P's pensionable service in the existing scheme [F15 in addition to] P's premature retirement pension payable under this scheme.

Textual Amendments

F15 Words in Sch. 3 para. 31 substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 20

Application for payment of early retirement pension N.I.

32.  A transition member (P) who applies for payment of an early retirement pension under this scheme will receive any benefits due to P in respect of P's pensionable service in the existing scheme [F16 in addition to] P's early retirement pension payable under this scheme.

Textual Amendments

F16 Words in Sch. 3 para. 32 substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 20

Application for payment of ill-health pension N.I.

33.—(1) A transition member (P) will receive any benefits payable under this scheme as part of P's ill-health pension payable under the existing scheme if—

(a) P applies before P's transition date for payment of an ill-health pension, and

(b) P's application is successfully determined F17 ....

[F18 (2) If P makes an application for payment of an ill-health pension on or after P’s transition date, which is successfully determined before P’s normal pension age in the existing scheme—

(a) before P’s normal pension age in the existing scheme, P will receive under this scheme an amount equivalent to any benefits due to P in respect of P’s pensionable service in this scheme and in the existing scheme, in accordance with paragraph 33A;

(b) from P’s normal pension age in the existing scheme, P will receive, in accordance with paragraph 33B—

(i) under the existing scheme, any benefits due to P in respect of P’s pensionable service in the existing scheme; and

(ii) under this scheme, any benefits due to P in respect of P’s pensionable service in this scheme.]

Textual Amendments

F17 Words in Sch. 3 para. 33(1)(b) omitted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 21(a)

F18 Sch. 3 para. 33(2) substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 21(b)

[F19 Transition member who has not reached normal pension age under the existing scheme N.I.

33A.— (1) This paragraph applies in relation to a transition member (P) who—

(a) becomes entitled to an ill-health pension under this scheme; and

(b) has not reached normal pension age under the existing scheme.

(2) If this paragraph applies—

(a) an ill-health pension is not payable to P under the existing scheme until P’s normal pension age in that scheme; and

(b) an ill-health pension is payable to P under this scheme, determined in accordance with sub-paragraph (3).

(3) If this paragraph applies, the following are payable to P—

(a) an ill-health pension, the annual rate of which is the sum of—

(i) P’s annual rate of ill-health pension calculated under regulation 113 (annual rate of ill-health pension) of these Regulations;

(ii) the annual rate of retirement pension that would, if P was entitled to payment of an ill-health pension under the existing scheme, be payable to P under the existing scheme regulations, excluding any total incapacity pension payable under regulation E8A (total incapacity benefit where application received on or after 6 April 2007) of the existing scheme and adjusted following any election by P under regulation E6A of those regulations (lump sum in place of part of pension); and

(iii) the annual rate of total incapacity pension, if any, payable under regulation 116 (entitlement to total incapacity pension) of these Regulations;

(b) (i) any lump sum payable to P under regulation 168 (commutation of part of pension) of these Regulations; and

(ii) the amount of any lump sum that would have been payable to P had P been entitled to payment of an ill-health pension under the existing scheme, including any lump sum payable under regulation E6A (lump sum in place of part of pension) of the existing scheme regulations, if P makes such an election.

(4) P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) is subject to the same conditions, and ceases to be payable in the same circumstances, as the pension which P would have received, had P been entitled to payment of an ill-health pension under the existing scheme in accordance with the existing scheme regulations.

(5) If—

(a) a transfer of benefits takes place from the existing scheme prior to the existing scheme normal pension age, P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) comes to an end;

(b) a phased or an early retirement pension with actuarial adjustment is taken under Part E (benefits) to the existing scheme regulations, the pension payable under sub-paragraph (3)(a)(ii) is reduced by an amount equivalent to the value of—

(i) any phased retirement benefits taken from the existing scheme, including any a lump sum;

(ii) any early retirement pension with actuarial adjustment from the old scheme, including any lump sum.

(6) If this paragraph applies, P may not apply under the existing scheme for retirement benefits under Case G as provided in regulation E4 (entitlement to payment of retirement benefits) of the existing scheme regulations.

Textual Amendments

F19 Sch. 3 paras. 33A, 33B inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 22

Transition member in receipt of an ill-health pension who has reached normal pension age under the existing scheme N.I.

33B.— (1) This paragraph applies in relation to a transition member (P) in receipt of an ill-health pension in accordance with paragraph 33A.

(2) When P reaches normal pension age under the existing scheme, the benefit which is payable under paragraph 33A in respect of P’s service in the existing scheme ceases to be payable under this scheme, and becomes payable under the existing scheme, in accordance with the existing scheme regulations.

(3) In calculating the annual rate of pension payable under the existing scheme for the purposes of sub-paragraph (2), the following are taken into account—

(a) any lump sums paid out, under the existing scheme or this scheme, including by an election under regulation E6A (lump sum in place of part of pension) or by commutation under regulation E19 (commutation: exceptional circumstances of ill-health) or regulation E19A (commutation: trivial pensions) of the existing scheme regulations;

(b) any transfer payment made to another scheme before the member reached normal pension age under the existing scheme.

(4) Before the payments in sub-paragraph (3)(a) and (b) are taken into account, they must be increased by the amount by which the annual rate of a retirement pension of that amount would have been increased under the Pensions (Increase) Act (Northern Ireland) 1971 if—

(a) that pension was eligible to be so increased; and

(b) the entitlement day for that pension was the date P’s ill-health pension became payable under this scheme.]

Textual Amendments

F19 Sch. 3 paras. 33A, 33B inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 22

Entitlement to payment of total incapacity pension N.I.

34.—(1) Save as provided in sub-paragraph (2), a transition member (P) is not entitled to payment of total incapacity benefits under regulation E8A of the Superannuation Regulations.

(2) P may receive payment of total incapacity benefits under the existing scheme rules if—

(a) before P's transition date, P makes an application under regulation E8A of the Superannuation Regulations which is not determined by the transition date;

(b) P's application is successfully determined after the transition date; and

(c) P has not made a subsequent application under regulation 162 for payment of total incapacity benefits.

Entitlement to payment of a short-service serious ill-health grant N.I.

35.—(1) Save as provided in this paragraph, a transition member (P) is not entitled to payment of a short-service incapacity grant under regulation E17 of the Superannuation Regulations.

(2) P may receive payment of a short-service serious ill-health grant under the existing scheme rules if—

(a) before P's transition date, P makes an application under regulation E17 of the Superannuation Regulations which is not determined by the transition date;

(b) P's application is successfully determined after the transition date; and

(c) P has not made a subsequent application under regulation 162 for payment of a short-service serious ill-health grant.

(3) The amount of the payment of a short-service serious ill-health grant payable under sub-paragraph (2) is calculated under regulation 122.

Application for payment of a surviving adult pension N.I.

36.—(1) When the surviving adult of a transition member applies for payment of a surviving adult pension under this scheme, the surviving adult must also apply for payment of an adult pension under the existing scheme.

(2) The enhancement of a surviving adult pension is applied only under regulation 145.

Calculation of a surviving adult pension of a surviving adult of a transition member N.I.

37.—(1) This paragraph applies to a surviving adult pension payment to a surviving adult of a transition member.

(2) .The short-term rate of surviving adult pension—

(a) is payable under this scheme; but

(b) is not payable under regulation E28 of the Superannuation Regulations.

Long-term rate of a surviving adult pension of a surviving adult of a transition member N.I.

38.  The rate of a surviving adult pension of a surviving adult (S) of a transition member is the sum of—

(a) The surviving adult pension under this scheme;

(b) The adult pension under the existing scheme; and

(c) any enhancement S is entitled to under regulation 145.

Reduction of surviving adult pension N.I.

39.—(1) This paragraph applies if the surviving adult (S) of a transition member applies—

(a) for payment of a surviving adult pension under this scheme; and

(b) for payment of an adult pension under the existing scheme.

(2) When this paragraph applies, the Department may determine after taking advice from the scheme actuary if S's enhancement of a surviving adult pension under regulation 145 is to be reduced.

Application for payment of an additional (surviving adult) pension N.I.

40.  When the surviving adult of a transition member applies for payment of an additional (surviving adult) pension under this scheme, the surviving adult must also apply for payment of an additional pension under the existing scheme.

Application for payment of a child pension N.I.

41.—(1) When the eligible child of a transition member applies for payment of a child pension under this scheme, the eligible child must also apply for payment of a child pension under the existing scheme.

(2) The enhancement of a child pension is applied only under regulation 152.

Calculation of a child pension of an eligible child of a transition member N.I.

42.—(1) This paragraph applies to a child pension payment to a child of a transition member.

(2) The short-term rate of child pension—

(a) is payable under this scheme; but

(b) is not payable under regulation E24 of the Superannuation Regulations.

Rate of a child pension of an eligible child of a transition member N.I.

43.  The long-term rate of a child pension of an eligible child (C) of a transition member is the sum of—

(a) the child pension under this scheme;

(b) the child pension under the existing scheme; and

(c) any enhancement C is entitled to under regulation 152.

Reduction of child pension N.I.

44.—(1) This paragraph applies if the eligible child (C) of a transition member applies—

(a) for payment of a child pension under this scheme; and

(b) for payment of a child pension under the existing scheme.

(2) When this paragraph applies, the Department may determine after taking advice from the scheme actuary if C's enhancement of child pension benefits under regulation 152 is to be reduced.

Application for payment of a death in service grant N.I.

45.—(1) The beneficiary of a transition member (D) is not entitled to a death in service grant under regulation E20 of the Superannuation Regulations.

(2) The amount of the death in service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E4 of the Superannuation Regulations in respect of D's pensionable service under those Regulations other than one already recovered.

Application for payment of a death out of service grant N.I.

46.—(1) When the beneficiary of a transition member applies for payment of a death out of service grant under this scheme, the beneficiary must also apply for payment of a death out of service grant under the Superannuation Regulations.

(2) The amount of the death out of service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E4 of the Superannuation Regulations in respect of D's pensionable service under that scheme other than one already recovered.

Application for supplementary death grant N.I.

47.—(1) An application for a supplementary death grant by the beneficiary of a transition member is an application for a supplementary death grant under this scheme and under the existing scheme.

(2) Paragraph 28 (annual rate of pension) does not apply in respect of an application under this paragraph.

Application for payment of benefits for pension credit members N.I.

48.—(1) A [F20 pension credit member] (P) [F21 with pension credit rights in this scheme and the existing scheme] who has not reached normal pension age under the existing scheme when P applies for payment of a pension credit retirement pension under this scheme will receive [F22 under the existing scheme] payment of any benefits payable to (P) in respect of pensionable service under the existing scheme.

(2) If P applies for payment of a pension credit retirement pension after having reached normal pension age under the existing scheme, P may apply [F23 under this scheme] for payment F24 ... of a pension credit retirement pension in respect of pensionable service under—

(a) the existing scheme;

(b) this scheme; or

(c) the existing scheme and this scheme.

Textual Amendments

F20 Words in Sch. 3 para. 48(1) substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(a)(i)

F21 Words in Sch. 3 para. 48(1) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(a)(ii)

F22 Words in Sch. 3 para. 48(1) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(a)(iii)

F23 Words in Sch. 3 para. 48(2) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(b)(i)

F24 Words in Sch. 3 para. 48(2) omitted (1.4.2015) by virtue of The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 23(b)(ii)

PART 8 N.I. Provision in relation to the existing scheme

Election for employment not to be pensionable in relation to existing scheme continues to have effect N.I.

49.  A person (P) is taken to have opted out of this scheme in relation to an eligible employment if, on P's transition date, an election for that employment not to be pensionable has effect in relation to the existing scheme.

Qualifying for retirement benefits under existing scheme N.I.

50.  In determining whether a transition member is qualified for retirement benefits under the existing scheme, the member's qualifying service includes the total of—

(a) the member's qualifying service under the existing scheme; and

(b) the member's qualifying service under this scheme.

Repayment of balance of contributions N.I.

51.  An application by a transitional member (P) for the repayment of the balance of P's contributions under regulation 189 is also an application for any repayment of the balance of contributions due to P under regulations C9, C10 and C11 of the Superannuation Regulations.

Residential emoluments N.I.

52.  Where the money value of a transition member's (P)'s residential benefits in kind is treated as part of P's contributable salary by virtue of regulation C1(1) of the Superannuation Regulations, this has effect as if the application were made under regulation 37 of these Regulations.

Transfer payments N.I.

53.  A transfer payment made in respect of a transition member by the Department must be in relation to any benefits accrued in this scheme and any service accrued in the existing scheme [F25 in respect of which pension benefits have not been taken].

Textual Amendments

F25 Words in Sch. 3 para. 53 inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 24

Nomination continues to have effect N.I.

54.  A nomination under regulation E20 (death grants), E22A (nomination of partner) or E23 (nomination of other adult beneficiary) of the Superannuation Regulations has effect as if made under Part 6 of these Regulations.

Election to pay contributions by a person serving in a reserve force N.I.

55.—(1) An election by a transition member (P) to pay contributions made under regulation C7 of the Superannuation Regulations has effect as if made under regulation 26 of these Regulations.

(2) On becoming an active member of this scheme P does not begin to accrue service which counts for the purpose of benefits in respect of P's permanent service for the purpose of regulation C7(2) of the Superannuation Regulations.

Commutation: small pensions N.I.

56.  An application by a transition member under regulation 162 (application for payment of benefits) for a commutation under regulation 174 (commutations: small pensions) also has effect as an application for any commutation due to P under regulation E19A (commutation: trivial pensions) of the Superannuation Regulations.

Regulation 225

[F26 SCHEDULE 4 N.I. Scheme valuation and employer cost cap

Textual Amendments

F26 Sch. 4 inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 25

Scheme valuation report N.I.

1.   The Department must commission the scheme actuary to carry out a valuation of this scheme (“scheme valuation”) and any connected scheme, and to prepare a scheme valuation report, in accordance with, and by reference to the effective dates defined and set out in Department of Finance and Personnel directions under section 11 of the Public Service Pensions Act (Northern Ireland) 2014, referred to in this Schedule as “Department of Finance and Personnel directions”.

Employer cost cap N.I.

2.   The employer cost cap for this scheme is 13.2% of the pensionable earnings of members of this scheme.

Breach of employer cost cap margins N.I.

3.   If the scheme actuary reports in a valuation report that the cost cap cost of the scheme, calculated following a valuation in accordance with Department of Finance and Personnel directions, has gone beyond the margins specified in Department of Finance and Personnel directions under section 12 of the Public Service Pensions Act (Northern Ireland) 2014, paragraph 4 applies.

Northern Ireland Teachers’ Pension Scheme Advisory Board Report N.I.

4.   Where this paragraph applies, the Department must request the Northern Ireland Teachers’ Pension Scheme Advisory Board constituted under Part 2 of these Regulations to report, within six months of the request—

(a) whether there is agreement between the employer representatives and the member representatives on a recommended procedure for aligning the cost cap cost of the scheme with the employer cost cap; and

(b) if there is such agreement, the procedure which the board is in agreement to recommend.

Action by the Department N.I.

5.   On receipt of the Northern Ireland Teachers’ Pension Scheme Advisory Board’s report, the Department, in consultation with the scheme actuary and with such persons as the Department considers appropriate, must—

(a) review any recommendations put forward in that report; and

(b) either—

(i) if agreement has been reached, and the Department accepts the proposed procedure, implement the procedure agreed between the members of the Northern Ireland Teachers’ Pension Scheme Advisory Board; or

(ii) if the Department does not agree with any agreement reached, or if agreement has not been reached, make such change to the standard accrual rate as in the opinion of the scheme actuary is necessary to bring the cost cap cost of the scheme into line with the employer cost cap.

Timescale for action N.I.

6.   Any changes to the scheme made as a result of paragraph 5 are to take effect within four years of the effective date as at which the cost cap cost of the scheme was evaluated in the scheme actuary’s valuation report.]