Local Government Pension Scheme Regulations (Northern Ireland) 2002

1. Introductory Text

2. PART I PRELIMINARY PROVISIONS

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART II PRIMARY PROVISIONS

   1. CHAPTER I MEMBERSHIP

      1. Eligibility for active membership

         1. 3. General eligibility for membership: employees of Scheme employers etc.

         2. 4. Agreements to enable employees of non-Scheme employers to be members (“admission agreements”)

         3. 5. Further restrictions on eligibility

      2. Joining and leaving the Scheme

         1. 6. Joining the Scheme

         2. 7. Leaving the Scheme

   2. CHAPTER II COUNTING MEMBERSHIP FOR THE SCHEME

      1. 8. Periods of membership: “total membership”

      2. 9. Excluded membership

      3. 10. Length of period of membership: calculation of benefit

   3. CHAPTER III CONTRIBUTIONS

      1. 11. Members' contributions

      2. 12. Meaning of “pay”

      3. 13. Members with lower rate rights

      4. 14. Employer’s discretion to reduce member’s contribution rate

      5. 15. Inland Revenue limits on contributions

      6. 16. Obligatory contributions during absences

      7. 17. Optional contributions during absences

   4. CHAPTER IV BENEFITS

      1. Preliminary

         1. 18. General qualification for benefits

         2. 19. Calculations

         3. 20. Pension debit member

         4. 21. Replacement of rights

         5. 22. Final pay

         6. 23. Other final pay periods

         7. 24. Permanent reductions in pay: certificates of protection of pension benefits

         8. 25. Revenue restrictions

      2. Retirement benefits

         1. 26. Normal retirement

         2. 27. Retirement after the normal retirement date

         3. 28. Redundancy etc.

         4. 29. Ill-health

         5. 30. Amounts of ill-health pension and grant

         6. 31. Re-employed pensioners

         7. 32. Further provisions about elections under regulation 31

         8. 33. Other early leavers: deferred retirement benefits and elections for early payment

         9. 34. Re-employed and rejoining deferred members

         10. 35. Concurrent employments

         11. 36. Surrenders of pension

         12. 37. No double entitlement

         13. 38. Requirements as to time of payment

         14. 39. Guaranteed minimum pensions etc.

         15. 40. Revaluation of guaranteed minimum

      3. Death grants

         1. 41. Death grants

      4. Surviving spouses' pensions

         1. 42. Surviving spouse’s short-term pension

         2. 43. Surviving spouse’s long-term pension

         3. 44. Reduction of some surviving spouses' pensions

         4. 45. Surviving spouse’s guaranteed minimum pension

      5. Children’s pensions

         1. 46. Meaning of “eligible child”

         2. 47. Children’s short-term pensions

         3. 48. Children’s long-term pensions

         4. 49. Discretions as to payment of children’s pensions

         5. 50. Dependants of re-employed pensioners

      6. Commutation

         1. 51. Commutation: small pensions

         2. 52. Commutation: exceptional ill-health

4. PART III OPTIONAL ADDITIONAL BENEFITS

   1. CHAPTER I PRELIMINARY

      1. 53. Scope of Part III: limits on benefits

   2. CHAPTER II INCREASE OF MEMBERSHIP BY EMPLOYING AUTHORITY

      1. 54. Power of employing authority to increase total membership of members leaving employment at or after 50

      2. 55. Power of employing authority to increase total membership of new members

      3. 56. Effect of increases under this Chapter for older members

   3. CHAPTER III MEMBERS' OPTIONS TO INCREASE PENSIONS

      1. Purchase of added years

         1. 57. Payments to increase total membership

         2. 58. Part-time employees

         3. 59. Effect of increases under this Chapter for older members

      2. Conversion between lump sums and pensions

         1. 60. Election for pension in lieu of retirement grant

         2. 61. Election for lump sum in lieu of pension

   4. CHAPTER IV ADDITIONAL VOLUNTARY CONTRIBUTIONS

      1. Members only AVC schemes

         1. 62. Elections to pay AVCs

         2. 63. Payment of AVCs

         3. 64. Functions of employing authorities

         4. 65. Death benefits

         5. 66. Retirement benefits

         6. 67. Changes of employment in which membership is continued

         7. 68. Elections as to use of accumulated value of AVCs

      2. Shared cost schemes (SCAVCs)

         1. 69. Establishment of shared cost AVC schemes (SCAVCs)

         2. 70. Applications to pay SCAVCs

         3. 71. Functions of employing authority

         4. 72. Application and investment of SCAVCs

         5. 73. Changes of employment in which membership is continued

         6. 74. Termination

5. PART IV ADMINISTRATION

   1. CHAPTER I PENSION FUND AND EMPLOYERS' PAYMENTS

      1. Pension fund

         1. 75. The fund

         2. 76. Accounts and audit

         3. 77. Actuarial valuations and certificates

         4. 78. Special circumstances where revised actuarial valuations and certificates must be obtained

      2. Employers' liability to make payments

         1. 79. Employer’s contributions

         2. 80. Employer’s further payments

         3. 81. Payments by employing authorities to the Committee

      3. Interest

         1. 82. Interest

      4. Constitution and powers of the Committee

         1. 83. Administration and management

   2. CHAPTER II MEMBERS' CONTRIBUTIONS

      1. 84. Discontinuance of additional contributions

      2. 85. Separate treatment of AVCs and SCAVCs from other contributions

      3. 86. Over-provision: calculation and return of surplus AVC and SCAVC funds

      4. 87. Cost of calculations for transfer of AVCs or SCAVCs into the Scheme where no transfer is requested

      5. 88. Rights to return of contributions

      6. 89. Exclusion of rights to return of contributions

      7. 90. Deduction and recovery of member’s contributions

   3. CHAPTER III PAYMENT OF BENEFITS ETC.

      1. 91. Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993

      2. 92. Pension increases under the Pensions (Increase) Acts

      3. 93. Contributions equivalent premiums

      4. 94. Commencement of pensions

      5. 95. Interest on late payment of certain benefits

      6. 96. Payments due in respect of deceased persons

      7. 97. Non-assignability

   4. CHAPTER IV DETERMINATIONS, INFORMATION AND RECORDS

      1. Initial determinations of questions

         1. 98. First instance decisions

         2. 99. Decisions as to status of employees and decisions as to benefits

         3. 100. Notification of decisions

      2. Resolution of disputes

         1. 101. Appointment of persons to resolve disputes

         2. 102. Right to apply for an appointed person to review a decision

         3. 103. Notice of decisions by the appointed person under regulation 102

         4. 104. Reference of disagreement to the Committee

         5. 105. Notice of decisions by the Committee under regulation 104

         6. 106. Rights of representation

         7. 107. Referral of decisions under regulation 99(1) to the county court

      3. Information and records

         1. 108. Statements of policy concerning exercise of discretionary functions

         2. 109. Information to be supplied by employees

         3. 110. Exchange of information by authorities

         4. 111. Provision of information, charging and prescribed persons

   5. CHAPTER V SPECIAL ADJUSTMENTS

      1. Abatement during new employment

         1. 112. Statements of policy concerning abatement of retirement pensions in new employment

         2. 113. Application of abatement policy in individual cases

      2. Misconduct

         1. 114. Forfeiture of pension rights after conviction of employment-related offences

         2. 115. Interim payments directions

         3. 116. Recovery or retention where former member has misconduct obligation

         4. 117. Protection of GMP rights

         5. 118. Transfer of sums from the fund to compensate for former member’s misconduct

   6. CHAPTER VI TRANSFERS

      1. Transfers out

         1. 119. Application of Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993

         2. 120. Rights to payment out of the fund

         3. 121. Contracting-out requirements affecting transfers out

      2. Bulk transfer arrangements

         1. 122. Bulk transfers (transfers of undertakings) etc.

         2. 123. Calculation of amount of transfer payment under regulation 122

      3. Transfers in

         1. 124. Inward transfers of pension rights

         2. 125. Right to count credited period

         3. 126. Credited periods for transferring members with mis-sold pension rights

         4. 127. Rights as to service not matched by credited period

      4. Community scheme transferees

         1. 128. Community scheme transferees

6. PART V SPECIAL CASES

   1. CHAPTER 1 ELIGIBILITY

      1. 129. Separate employments etc.

   2. CHAPTER II CONVERSION OF DISCRETIONARY PAYMENTS REGULATIONS PERIODS INTO MEMBERSHIP

      1. 130. Conversion of periods credited under Discretionary Payments Regulations etc. into membership

   3. CHAPTER III RIGHTS UNDER ARTICLE 14 OF THE SUPERANNUATION (NORTHERN IRELAND) ORDER 1972

      1. 131. Rights under Article 14 of the Superannuation (Northern Ireland) Order 1972

7. PART VI PENSION SHARING

   1. CHAPTER I SHARING OF RIGHTS UNDER THE SCHEME

      1. 132. Interpretation

      2. 133. Discharge of liability for pension credit rights

      3. 134. Aggregation

      4. 135. Death of person entitled to a pension credit before discharge

      5. 136. Safeguarded rights

      6. 137. Valuation date

   2. CHAPTER II PENSION CREDIT MEMBERS AND PENSION CREDIT

      1. 138. Application of the Regulations to pension credit members

      2. 139. Calculation

      3. 140. Payment of benefits

      4. 141. Death grants

      5. 142. Commutation: small pensions

      6. 143. Commutation: serious ill-health

   3. CHAPTER III TRANSFERS

      1. 144. Transfers out

      2. 145. Transfers in

8. Signature

9. SCHEDULES

   1. SCHEDULE 1

      INTERPRETATION

   2. SCHEDULE 2

      MATTERS TO BE INCLUDED IN AN ADMISSION AGREEMENT IN CERTAIN CASES

      1. 1. An admission agreement with a transferee admission body, shall contain...

      2. 2. A reference to the date of the transfer arrangement.

      3. 3. A requirement for the transferee admission body to pay to...

      4. 4. A provision whereby the transferor Scheme employer may set off...

      5. 5. A reference to the indemnity or bond in the approved...

      6. 6. A warranty from the transferee admission body that such an...

      7. 7. A provision requiring the transferee admission body to adopt the...

      8. 8. An undertaking from the transferee admission body to the Committee...

      9. 9. A representation and warranty from the transferee admission body to...

      10. 10. An undertaking from the transferee admission body that it will...

      11. 11. A requirement that the transferee admission body notifies the Committee...

      12. 12. A requirement that the transferee admission body notifies the Committee...

      13. 13. A minimum period of three months' notice to terminate the...

      14. 14. A right for the Committee to terminate the agreement in...

      15. 15. A requirement that the admission agreement in its final form...

   3. SCHEDULE 3

      EXCLUDED MEMBERSHIP

   4. SCHEDULE 4

      REVENUE RESTRICTIONS

      1. Preliminary

         1. 1. (1) In these Regulations – “Class A member” is a...

      2. Class A members

         1. 2. (1) This paragraph sets out limits on benefits in respect...

      3. Class B members and Class C members

         1. 3. Paragraphs 4 to 6 set out limits on benefits in...

         2. 4. (1) Subject to sub-paragraph (2), the aggregate pensions payable on...

         3. 5. (1) Subject to sub-paragraph (3), the aggregate benefit payable by...

         4. 6. (1) The years of service taken into account under paragraph...

         5. 7. (1) If adding the additional contributions payable by a Class...

      4. Maximum additions under regulations 55 and 57

         1. 8. (1) The maximum addition under regulation 55 or 57 is...

      5. Controlling directors

         1. 9. (1) This paragraph applies to any member who is a...

      6. Overriding provisions

         1. 10. Where by virtue of the Taxes Act or any later...

   5. SCHEDULE 5

      MIS-SOLD PENSIONS

      1. 1. Prescribed persons

      2. 2. For the purposes of regulation 111(3) (persons on whom fees...

   6. SCHEDULE 6

      THE COMMITTEE

      1. PART I CONSTITUTION OF THE COMMITTEE

         1. 1. The Committee shall consist of a chairman appointed by the...

         2. 2. (1) Subject to the provisions of sub-paragraph (2) and paragraph...

         3. 3. The quorum of the Committee shall be six, or such...

         4. 4. The Committee may act notwithstanding any vacancy in its number...

         5. 5. A casual vacancy occurring in the membership of the Committee...

         6. 6. A member of the Committee may resign his membership by...

         7. 7. Where any member of the Committee is absent from the...

         8. 8. A member of the Committee on vacating his office at...

         9. 9. No defect in the appointment of any person acting as...

      2. PART II POWERS OF THE COMMITTEE

         1. 10. The Committee, which shall be a body corporate with perpetual...

         2. 11. The Committee may appoint a sub-committee or an officer employed...

         3. 12. The number of members of a sub-committee appointed under paragraph...

         4. 13. A sub-committee appointed under paragraph 11 shall consist of members...

         5. 14. A sub-committee or an officer appointed under paragraph 11 shall...

         6. 15. The Committee may revoke any appointment made under paragraph 11,...

         7. 16. Any arrangements made by the Committee for the discharge of...

         8. 17. The seal of the Committee shall be authenticated by the...

         9. 18. Every document purporting to be an instrument issued by the...

         10. 19. Subject to the provisions of these Regulations, the Committee shall...

         11. 20. The Committee may with the approval of the Department appoint...

         12. 21. In addition to the appointments mentioned in paragraph 20, the...

         13. 22. (1) The Committee may make arrangements with any Scheme employer,...

         14. 23. Section 18(2) of the Interpretation Act (Northern Ireland) 1954 shall...

      3. PART III EXPENSES AND ALLOWANCES PAYABLE BY THE COMMITTEE

         1. 24. The expenses of the Committee, including payments in respect of...

         2. 25. The Committee may, in addition to any payment made under...

         3. 26. The Committee may in addition to any payments made under...

         4. 27. A member of the Committee entitled to an attendance allowance...

         5. 28. A claim for an attendance allowance shall be submitted to...

         6. 29. In this Part – “approved duty” means attendance at a...

      4. PART IV CONTENTS OF FINANCIAL STATEMENTS AUDITED BY THE LOCAL GOVERNMENT AUDITOR

         1. 30. An account of the financial additions to, withdrawals from and...

         2. 31. (1) A statement, as at the end of the Scheme...

         3. 32. Quoted securities should be valued at mid-market value.

         4. 33. Where any assets or liabilities are denominated in currencies other...

         5. 34. Particulars of any investment (other than in United Kingdom Government...

         6. 35. Particulars of any employer-related investments, within the meaning of Article...

         7. 36. In respect of every amount shown in the accounts other...

         8. 37. The total amount of the purchases and the total amount...

         9. 38. A statement whether the accounts have been prepared in accordance...

10. Explanatory Note