Regulations made by the Department for Social Development and laid before the Assembly under Article 49(8) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 for approval of the Assembly before the expiration of six months from the date of their coming into operation

2001 No. 441

SOCIAL SECURITY

The Social Security (Inherited SERPS) Regulations (Northern Ireland) 2001

Made31st December 2001

Coming into operation6th October 2002

The Department for Social Development, in exercise of the powers conferred by Articles 49(1) and (2) and 73(4) of the Welfare Reform and Pensions (Northern Ireland) Order 19991, and now vested in it2, and of all other powers enabling it in that behalf, hereby makes the following Regulations:

Citation, commencement and interpretation1.

(1)

These Regulations may be cited as the Social Security (Inherited SERPS) Regulations (Northern Ireland) 2001 and shall come into operation on 6th October 2002.

(2)

In these Regulations—

“additional pension” means an additional pension derived from contributions or earnings factors in any tax year beginning after 5th April 1978 and ending before 6th April 2002;

“pensionable age” has the meaning given by the rules in Part I of Schedule 2 to the Pensions (Northern Ireland) Order 19953;

“widowed parent’s allowance” means an allowance referred to in section 39A4 of the Contributions and Benefits Act.

Modification of Part II of the Contributions and Benefits Act2.

(1)

Where, on or after 6th October 2002, a person becomes widowed and entitled to a widowed parent’s allowance or a Category B retirement pension under Part II of the Contributions and Benefits Act by virtue of being a widow or widower then, provided that the deceased spouse of that person attained pensionable age before 6th October 2002, any provision of that Part which is listed in paragraph (3) shall have effect so that the rate of the additional pension in that pension or allowance, or of any constituent element of an increase in that additional pension, which would, but for this paragraph, be payable to that person under that provision shall be increased by 100 per cent.

(2)

Where, on or after 6th October 2002, a person becomes a person of a description specified in column 1 of the Schedule and entitled to a widowed parent’s allowance or a Category B retirement pension under Part II of the Contributions and Benefits Act by virtue of being a widow or widower, any provision of that Part which is listed in paragraph (3) shall have effect so that the rate of the additional pension in that pension or allowance, or of any constituent element of an increase in that additional pension, which would, but for this paragraph, be payable to a person of that description under that provision shall be increased by the percentage specified in column 2 of the Schedule.

(3)

The provisions of Part II of the Contributions and Benefits Act referred to in paragraphs (1) and (2) are—

(a)

section 39C5 (rate of widowed parent’s allowance and bereavement allowance) except in so far as that section relates to the rate of a bereavement allowance6;

(b)

section 48A7 (Category B retirement pension for married person);

(c)

section 48B8 (Category B retirement pension for widows and widowers);

(d)

section 48BB9 (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B);

(e)

section 5110 (Category B retirement pension for widowers), and

(f)

paragraphs 4 to 711 of Schedule 5 (increase of pension where pensioner’s deceased spouse has deferred entitlement).

Sealed with the Official Seal of the Department for Social Development on 31st December 2001.

John O'Neill

Senior Officer of the

Department for Social Development

SCHEDULEIncreases in additional pension of persons of a specified description

Regulation 2(2)

Column 1	Column 2
Description of person	Percentage increase
A person who is the widow or widower of a person who attains pensionable age on or after 6th October 2002 but before 6th October 2004 or who would have, but for his death, attained pensionable age during that period.	80%
A person who is the widow or widower of a person who attains pensionable age on or after 6th October 2004 but before 6th October 2006 or who would have, but for his death, attained pensionable age during that period.	60%
A person who is the widow or widower of a person who attains pensionable age on or after 6th October 2006 but before 6th October 2008 or who would have, but for his death, attained pensionable age during that period.	40%
A person who is the widow or widower of a person who attains pensionable age on or after 6th October 2008 but before 6th October 2010 or who would have, but for his death, attained pensionable age during that period.	20%

(This note is not part of the Regulations.)

These Regulations provide for an increase in the rate of the additional pension, or of any constituent element of an increase in that pension, under the State Earnings Related Pension Scheme (SERPS) to which persons of a specified description would otherwise be entitled under certain provisions of Part II of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Contributions and Benefits Act”) in the event that they are widowed on or after 6th October 2002. By virtue of section 35(1) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, 6th October 2002 is the date on which the maximum amount of the additional pension which may be inherited by a surviving spouse under SERPS is reduced from 100 per cent. to 50 per cent.

Regulation 1 provides for citation, commencement and interpretation.

Regulation 2(1) provides for 100 per cent. inherited additional pension where the deceased spouse attained pensionable age before 6th October 2002. Regulation 2(2) and the Schedule provide for a percentage increase in inherited additional pension depending on when during the period from 6th October 2002 to 5th October 2010 the deceased spouse attained, or would, but for his death, have attained, pensionable age. Regulation 2(3) sets out the provisions of Part II of the Contributions and Benefits Act modified by these Regulations.