Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2001

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (“the principal Regulations”) which comprise the Local Government Pension Scheme (“the Scheme”).

Regulations 2 to 12 make a number of amendments to the principal Regulations and the amendments take effect from the date that these Regulations come into operation.

Regulation 3 amends the principal Regulations by substituting a new regulation B6 which provides for the Committee to extend eligibility to the Scheme to employees of admission agreement bodies. The new regulation B6 of the principal Regulations widens the categories of bodies which are admission bodies. It also adds procedural requirements in connection with admission agreements with certain categories of admission bodies and provides that questions arising in connection with admission agreements shall be determined by the Department of the Environment.

The principal change is to allow employees of transferee admission bodies to be members. Transferee admission bodies are bodies which provide services or assets to local authorities or to other public bodies under a contractual arrangement.

The substituted regulation B6 also permits a body which is representative of Local Government Pension Scheme employers to be an admission body.

Regulation 4 makes a consequential amendment to regulation B8 of the principal Regulations, to define when employees of transferee admission bodies are treated as leaving local government employment for the purposes of the Scheme.

Regulation 5 amends regulation D12 of the principal Regulations, which covers re-employed and rejoining deferred members, to provide that for members who have accrued Scheme membership with certain admission bodies, specified periods of such membership may not be aggregated in calculating lump sum benefits.

Regulation 6 makes minor consequential amendments to regulation L3 of the principal Regulations.

Regulation 7 inserts into the principal Regulations a new regulation L4A which deals with special circumstances where revised actuarial valuations and certificates must be obtained. The amendments make special provision in connection with valuations and certificates in respect of liabilities of admission bodies and of the fund in respect of employees of those bodies.

Regulation 8 adds a new Schedule A2 to the principal Regulations which sets out conditions to be included in an admission agreement with a transferee admission body.

Regulation 9 makes consequential amendments to Schedule C4 to the principal Regulations which sets out Inland Revenue restrictions on benefits under the Scheme.

Regulation 10 makes consequential amendments to Schedule L1 to the principal Regulations which sets out the powers of the Committee.

Regulation 11 makes consequential amendments to the principal Regulations.

Regulation 12 makes a miscellaneous amendment to a definition in Schedule A1 to the principal Regulations.

Regulation 13 provides that the amendments made by regulations 2 to 11 do not affect admission agreements entered into before the date these Regulations come into operation.