EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations further amend the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (S.R. 1995 No.95) (“the 1995 Regulations”), the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008 No.256) (“the 2008 Regulations”), the Health and Personal Social Services (Injury Benefits) Regulations (Northern Ireland) 2001 (S.R. 2001 No.367), The and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999 (S.R. 1999 No.294) .
Regulation 1 provides for citation, commencement and effect, including that certain provisions of this rule are to take effect before the date of commencement. Article 14(1) of the Superannuation Order 1972 provides authority for the regulations specified in regulation 1(3) to (5) to take effect from a date earlier than the making of these regulations.
Amendments particular to the 1995 Regulations
Regulations 3 (amendment of regulation 2) and 4 (amendment of regulation 7), make minor and technical amendments only.
Regulation 5(2) amends regulation 17 (Lump sum on retirement) in order to clarify that where an additional pension is purchased by members it does not attract the fixed lump sum on retirement provided for by this regulation.
Regulation 7 amends regulation 85 (Reduction of pension on return to HSC employment) in order to insert a missing cross reference to regulation 76(9) which deals with the payment of a deferred pension to a mental health officer. As a result of this amendment, such a pension will be subject to the abatement provisions of regulation 85.
Regulation 9 amends regulation 94 (Commutation of trivial pensions) as a result of the provisions of the Registered Pension Schemes (Authorised Payments) Regulations 2009 in relation to the circumstances in which a small HSC pension can be regarded as a trivial amount for permissive commutation to a one-off lump sum payment.
Amendments particular to the 2008 Regulations:
Regulations 13 and 21 amend regulations 10 and 141 (Meaning of “qualifying service”), in order to enable members of the 1995 Section who are eligible to join the 2008 Section to count their 1995 Section qualifying service as qualifying service in the 2008 Section. They will qualify for a pension no matter how short their service is in the 2008 Section. Prior to this amendment such members were required to accrue a further 2 years of qualifying service in order to qualify for a pension under the 2008 Section.
Regulations 14 and 23 amend regulations 27 and 160 (Contributions by members), in order to correct a cross reference.
Regulations 16 and 26 amend regulations 75 and 202 (Meaning of “dependent child”), in order to ensure that children born before the member became an active member of the 2008 Section should also be included in the definition.
Regulation 18 amends 120 (Meaning of “previous pay”: members with concurrent employments), in order to correct an incomplete cross reference.
Regulations 19 and 28 make amendments to regulations 128 and 252 relating to the commutation of small pensions which are similar to those in regulation 10 for the purposes of the 1995 Regulations.
Amendments common to both the 1995 and 2008 Regulations in relation to dentists:
Regulations 10, 22 and 30 introduce changes to the administrative and governance arrangements for recording the pensionable earnings of principal dental practitioners.
Changes to the 1995 and 2008 Regulations consequent on the Finance Act 2011
Regulations 5(3), 6, 11, 15, 17, 25 and 27 amend various provisions of the 1995 and 2008 Regulations as a result of changes made by the Finance Act 2011 in relation to the lifting of the age limit on the payment of a lump sum in circumstances where the member retires, is terminally ill or dies after the age of 75.
Regulations 8, 20 and 29 amend the 1995 and 2008 Regulations in order to permit the scheme administrator to deduct the extended special lump sum death benefits charge and serious ill health lump sum charge from the payment due to the member or beneficiary.
Regulations 10(2) and 24 make technical changes in order to bring the wording of paragraph 10(2I) and (2L) of Schedule 2 to the 1995 Regulations and regulation 161(6) and (9) of the 2008 Regulations into line with the wording of regulation 30(6) of the 2008 Regulations.
Amendment to the Injury Benefits Regulations
Regulation 31 makes a minor amendment to regulation 2 (Interpretation) of the Injury Benefits Regulations.
Amendment to the Additional Voluntary Contributions Regulations
Regulation 32 amends regulation 10 (Outward transfers) of the Additional Voluntary Contributions Regulations in order to allow all members to transfer the value of their Additional Voluntary Contributions (“AVCs”) to any registered pension scheme and to increase the upper age limit (from 60 to 75) at which members can transfer the value of their AVCs to another provider.
Miscellaneous
Part 6 provides that deferred members, or members in receipt of a relevant benefit, who are detrimentally affected by these Regulations may elect for the provisions not to apply to them by giving notice within six months of the coming into force of these Regulations (regulation 33).