These Regulations make a number of amendments to the Local Government Pension Scheme (“the Scheme”) constituted by the Local Government Pension Scheme Regulations, as amended (“the principal Regulations”).

Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. These Regulations are retrospective, however, no one will be adversely affected by the retrospection.

Part 2 makes a number of amendments to the principal Regulations to address changes in the tax regime consequent on the Finance Act 2004.

Part 3 deals with what has become known as the “85 year rule”. This term refers to the current provisions of the Scheme, which allow members to retire and take their pension entitlements without actuarial reduction if the sum of their age and their length of service equals 85 years or more. Members over 60 can do so as of right; members over 50 but under 60 require their employer’s consent. Part 3 makes a number of technical amendments to the principal Regulations to remove the 85 year rule.

Part 4 and the Schedule make amendments in relation to transitional provisions and savings.

Part 5 inserts the following new provisions—aRegulation 73A requires the Northern Ireland Local Government Officers’ Superannuation Committee (“the Committee”) to prepare, maintain and publish a governance policy statement as to whether they delegate their function or part of their function in relation to maintaining the pension fund to a committee, sub-committee or an officer; andbRegulation 106B requires the Committee to prepare, maintain and publish a statement concerning their policy on communicating with members, members’ representatives, prospective members and employing authorities.

Part 6 makes the following minor technical amendments—aRegulation 5 of the principal Regulations is amended to update references made by the Fire and Rescue Services (NI) Order 2006; andbRegulation 98 of the principal Regulations is amended to update the definition of “qualified in occupational health medicine” to reflect changes to European legislation.