The Social Security (Deferral of Retirement Pensions, Shared Additional Pension and Graduated Retirement Benefit) (Miscellaneous Provisions) Regulations (Northern Ireland) 2006

PART 3 N.I. DEFERRAL OF GRADUATED RETIREMENT BENEFIT

Amendment of the Social Security (Graduated Retirement Benefit) Regulations N.I.

7.—(1) The Social Security (Graduated Retirement Benefit) Regulations (Northern Ireland) 2005(1) shall be amended in accordance with paragraphs (2) and (3).

(2) In Schedule 1 (increases of graduated retirement benefit and lump sums)—

(a) in paragraph 2(1), “, on claiming his pension either” shall be omitted;

(b) in paragraph 12 (choice between increase and lump sum)—

(i) for sub-paragraph (2) there shall be substituted the following sub-paragraph—

“(2) The election referred to in sub-paragraph (1) shall be made—

(a) on the date on which he claims graduated retirement benefit; or

(b) within the period after claiming graduated retirement benefit prescribed in paragraph 20D,

and in the manner prescribed in paragraph 20E.”,

(ii) in sub-paragraph (4), for “and within the time specified in regulations made under paragraph A1(4) of Schedule 5” there shall be substituted “, manner and within the period prescribed, in paragraph 20F”;

(c) in paragraph 17 (choice between increase and lump sum where person’s deceased spouse or civil partner has deferred entitlement to graduated retirement benefit)—

(i) for sub-paragraph (3) there shall be substituted the following sub-paragraph—

“(3) The election referred to in sub-paragraph (2) shall be made within the period prescribed in paragraph 20D and in the manner prescribed in paragraph 20E.”;

(ii) in sub-paragraph (4), for “(3)(b)” there shall be substituted “(3)”;

(iii) for sub-paragraph (5) there shall be substituted the following sub-paragraph—

“(5) A person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (4) as having made) may change the election in the circumstances, manner and within the period prescribed in paragraph 20F.”.

(d) after paragraph 20B(2), there shall be inserted the following—

“PART 2A N.I. ELECTIONS UNDER PART 2

Scope and interpretation

20C.— (1) This Part applies in respect of elections which a person makes or is treated as having made under Part 2.

(2) In this Part, “elector” means the person who may make an election under paragraph 12(1) or 17(2).

Timing of election

20D.— (1) Subject to sub-paragraph (4), the period for making an election under paragraph 12(1) is 3 months beginning on the date shown on the notice issued by the Department following the claim for graduated retirement benefit, confirming that the elector is required to make that election.

(2) Subject to sub-paragraph (4), the period for making an election under paragraph 17(2) is 3 months beginning on the date shown on the notice issued by the Department following W’s claim for a Category A or Category B retirement pension or, if later, the date of S’s death, confirming that the elector is required to make that election.

(3) Where more than one notice has been issued by the Department in accordance with sub-paragraph (1) or (2), the periods prescribed in those sub-paragraphs shall only begin from the date shown on the latest such notice.

(4) The periods specified in sub-paragraphs (1) and (2) may be extended by the Department if it considers it reasonable to do so in any particular case.

(5) Nothing in this paragraph shall prevent the making of an election on or after claiming graduated retirement benefit or Category A or Category B retirement pension, but before the issue of the notice referred to in sub-paragraph (1) or (2).

Manner of making election

20E.   An election under paragraph 12(1) or 17(2) may be made—

(a) in writing to an office specified by the Department for accepting such elections; or

(b) except where the Department directs in any particular case that the election must be made in accordance with sub-paragraph (a), by telephone call to the telephone number specified by the Department. 

Change of election

20F.— (1) Subject to sub-paragraphs (2) and (6), this paragraph applies in the case of an election which—

(a) has been made under paragraph 12(1) or 17(2); or

(b) has been treated as made under paragraph 12(3) or 17(4).

(2) This paragraph does not apply in the case of an election which is—

(a) made, or treated as made, by an elector who has subsequently died; or

(b) treated as having been made by virtue of regulation 30(5E) or (5G) of the Claims and Payments Regulations.

(3) An election specified in sub-paragraph (1) may be changed by way of application made no later than the last day of the period specified in sub-paragraph (4).

(4) Subject to sub-paragraph (5), the period specified for the purposes of sub-paragraph (3) is 3 months after the date shown on the written notification issued by the Department to the elector, confirming the election which the elector has made or is treated as having made.

(5) The period specified in sub-paragraph (4) may be extended by the Department if it considers it reasonable to do so in any particular case.

(6) An election specified in sub-paragraph (1) may not be changed where—

(a) there has been a previous change of election under this paragraph in respect of the same period of deferment;

(b) the application is to change the election to one under paragraph 12(1)(a) or 17(2)(a) and any amount paid to him by way of, or on account of, a lump sum pursuant to paragraph 15 or 19, has not been repaid in full to the Department within the period specified in sub-paragraph (4) or (5); or

(c) the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and the amount actually paid by way of an increase of graduated retirement benefit, or actually paid on account of such an increase, would exceed the amount to which the elector would be entitled by way of a lump sum.

(7) For the purposes of sub-paragraph (6)(b), repayment in full of the amount paid by way of, or on account of, a lump sum shall only be treated as having occurred if repaid to the Department in the currency in which that amount was originally paid.

(8) Where the application is to change the election to one under paragraph 12(1)(b) or 17(2)(b) and sub-paragraph (6)(c) does not apply, any amount paid by way of an increase of graduated retirement benefit, or on account of such an increase, in respect of the period of deferment for which the election was originally made, shall be treated as having been paid on account of the lump sum to which the elector is entitled under paragraph 15 or 19.

(9) An application under sub-paragraph (3) to change an election may be made—

(a) in writing to an office specified by the Department for accepting such applications; or

(b) except where the Department directs in any particular case that the application must be made in accordance with paragraph (a), by telephone call to the telephone number specified by the Department.”.

(3) In Schedule 2 (modification of Schedule 1), paragraphs 5 and 10 shall be omitted.

Commencement Information

I1 Reg. 7 in operation at 6.4.2006, see reg. 1(1)

(1)

S.R. 2005 No. 121 as amended by S.R 2005 No. 541. Schedule 1 has effect by virtue of section 35(4) of the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.)). Sections 35 and 36 were repealed by the Social Security Act 1973 (c. 38) but are continued in force by regulation 2 of the Social Security (Graduated Retirement Benefit) (No. 2) Regulations (Northern Ireland) 1978 (S.R. 1978 No. 105)

(2)

Paragraphs 20A and 20B were inserted by regulation 4(10) of S.R. 2005 No. 541