http://www.legislation.gov.uk/nisr/2014/188/regulation/41The Local Government Pension Scheme Regulations (Northern Ireland) 2014texttext/xmlenLOCAL GOVERNMENTStatute Law Database2024-06-24Expert Participation2023-04-02 These regulations (“the Regulations”) introduce a new local government pension scheme (“the Scheme”) which comes into existence on 1st April 2015 and replaces the local government pension scheme constituted by the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 (S.I. 2009/32) and the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.I. 2008/33) (“the 2009 Scheme”). In contrast to the 2009 Scheme which was a final salary pension scheme in which unreduced benefits were payable to members from the age of 65, the Scheme provides for members to accrue pension on a career average revalued earnings basis and for unreduced benefits to be payable from their state pension age. PART 1MEMBERSHIP, CONTRIBUTIONS AND BENEFITSSURVIVOR BENEFITS<Emphasis>Survivor benefits: active members</Emphasis>Survivor benefits: partners of active members411If an active member dies leaving a surviving spouse, civil partner or ... co-habiting partner, that person is entitled to a pension which shall come into payment on the day following the member's death.2The Committee shall close the active member's pension account and shall open a survivor member's pension account from the day following the member's death.3The opening balance of the survivor member's pension account is the amount of pension payable to the survivor calculated in accordance with paragraph (4).4The amount of a pension payable under paragraph (3) is calculated by adding together the amounts in sub-paragraphs (a) and (b)—athe pension that the member would have been entitled to draw if—ithe member had been entitled to draw a pension on the date of the member's death,iithe pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment either relating to the age at which it was drawn or following a Scheme Pays Election;iiithe pension excluded additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);ivthe member's earned pension had accrued at a rate of 1/160th of pensionable pay; ...vthe amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160; and vithe amount of earned pension credited under regulation 21(3) (councillors’ pensions) of the Transitional Regulations had been multiplied by 49/160th;ba sum equivalent to 1/160th of the member's annual assumed pensionable pay calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension age , but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition. 5The balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's pension account was opened is adjusted at the beginning of the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's pension account was opened, in accordance with actuarial guidance issued by the Department.6The revalued balance calculated under paragraph (5) is the opening balance of the survivor member's pension account for the following Scheme year and, thereafter, the balance in that survivor member's pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.7If there is more than one surviving spouse, they become jointly entitled in equal shares under paragraph (1).Word in reg. 41(1) omitted (with effect in accordance with reg. 1(2)(c) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 23Words in reg. 41(4)(b) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 15(d)Reg. 41(4)(a)(vi) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 15(c)Word in reg. 41(4)(a)(v) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 15(b)Word in reg. 41(4)(a)(iv) deleted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 15(a)
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<dc:description>These regulations (“the Regulations”) introduce a new local government pension scheme (“the Scheme”) which comes into existence on 1st April 2015 and replaces the local government pension scheme constituted by the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 (S.I. 2009/32) and the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.I. 2008/33) (“the 2009 Scheme”). In contrast to the 2009 Scheme which was a final salary pension scheme in which unreduced benefits were payable to members from the age of 65, the Scheme provides for members to accrue pension on a career average revalued earnings basis and for unreduced benefits to be payable from their state pension age.</dc:description>
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<Secondary>
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<Part DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/part/1" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/part/1" NumberOfProvisions="61" id="part-1" RestrictStartDate="2023-04-02">
<Number>
<Strong>PART 1</Strong>
</Number>
<Title>MEMBERSHIP, CONTRIBUTIONS AND BENEFITS</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/part/1/chapter/7" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/part/1/chapter/7" NumberOfProvisions="16" id="part-1-chapter-7" RestrictStartDate="2022-04-18">
<Title>SURVIVOR BENEFITS</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/part/1/chapter/7/crossheading/survivor-benefits-active-members" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/part/1/chapter/7/crossheading/survivor-benefits-active-members" NumberOfProvisions="6" id="part-1-chapter-7-crossheading-survivor-benefits-active-members" RestrictStartDate="2022-04-18">
<Title>
<Emphasis>Survivor benefits: active members</Emphasis>
</Title>
<P1group RestrictExtent="N.I." RestrictStartDate="2019-11-18">
<Title>Survivor benefits: partners of active members</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41" id="regulation-41">
<Pnumber>41</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/1" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/1" id="regulation-41-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
If an active member dies leaving a surviving spouse, civil partner or
<CommentaryRef Ref="key-30ec1c4a493252418ef4907afd894851"/>
... co-habiting partner, that person is entitled to a pension which shall come into payment on the day following the member's death.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/2" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/2" id="regulation-41-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Committee shall close the active member's pension account and shall open a survivor member's pension account from the day following the member's death.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/3" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/3" id="regulation-41-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The opening balance of the survivor member's pension account is the amount of pension payable to the survivor calculated in accordance with paragraph (4).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4" id="regulation-41-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The amount of a pension payable under paragraph (3) is calculated by adding together the amounts in sub-paragraphs (a) and (b)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/a" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a" id="regulation-41-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the pension that the member would have been entitled to draw if—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/a/i" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/i" id="regulation-41-4-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the member had been entitled to draw a pension on the date of the member's death,</Text>
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</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/a/ii" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/ii" id="regulation-41-4-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment either relating to the age at which it was drawn or following a Scheme Pays Election;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/a/iii" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/iii" id="regulation-41-4-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the pension excluded additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/a/iv" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/iv" id="regulation-41-4-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>
the member's earned pension had accrued at a rate of 1/160th of pensionable pay;
<CommentaryRef Ref="key-a69f75ff49071119550437c913490f46"/>
...
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/a/v" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/v" id="regulation-41-4-a-v">
<Pnumber>v</Pnumber>
<P4para>
<Text>
the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160;
<Addition ChangeId="key-915a2cd7873b3b1c898d9f6e4a793f0b-1583318846827" CommentaryRef="key-915a2cd7873b3b1c898d9f6e4a793f0b">and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/a/vi" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/vi" id="regulation-41-4-a-vi">
<Pnumber>
<Addition ChangeId="key-5bcba57cdd20a1c238c631e8252f18b0-1583318949417" CommentaryRef="key-5bcba57cdd20a1c238c631e8252f18b0">vi</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-5bcba57cdd20a1c238c631e8252f18b0-1583318949417" CommentaryRef="key-5bcba57cdd20a1c238c631e8252f18b0">the amount of earned pension credited under regulation 21(3) (councillors’ pensions) of the </Addition>
<Abbreviation Expansion="The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/189)">
<Addition ChangeId="key-5bcba57cdd20a1c238c631e8252f18b0-1583318949417" CommentaryRef="key-5bcba57cdd20a1c238c631e8252f18b0">Transitional Regulations</Addition>
</Abbreviation>
<Addition ChangeId="key-5bcba57cdd20a1c238c631e8252f18b0-1583318949417" CommentaryRef="key-5bcba57cdd20a1c238c631e8252f18b0"> had been multiplied by 49/160th;</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/4/b" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/b" id="regulation-41-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
a sum equivalent to 1/160th of the member's annual assumed pensionable pay calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension age
<Addition ChangeId="key-45c33dd85382812fdbcc86f0aed2675a-1583319069713" CommentaryRef="key-45c33dd85382812fdbcc86f0aed2675a">, but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/5" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/5" id="regulation-41-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's pension account was opened is adjusted at the beginning of the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's pension account was opened, in accordance with actuarial guidance issued by the Department.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/6" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/6" id="regulation-41-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The revalued balance calculated under paragraph (5) is the opening balance of the survivor member's pension account for the following Scheme year and, thereafter, the balance in that survivor member's pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/41/7" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/7" id="regulation-41-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>If there is more than one surviving spouse, they become jointly entitled in equal shares under paragraph (1).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="key-30ec1c4a493252418ef4907afd894851" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cpdqbr0w4-00006" SectionRef="regulation-41-1" URI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/1">reg. 41(1)</CitationSubRef>
omitted (with effect in accordance with reg. 1(2)(c) of the amending Rule) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/nisr/2019/206" id="cpdqbr0w4-00007" Class="NorthernIrelandStatutoryRule" Year="2019" Number="206" Title="The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019">The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206)</Citation>
,
<CitationSubRef CitationRef="cpdqbr0w4-00007" id="cpdqbr0w4-00008" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2019/206/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cpdqbr0w4-00007" id="cpdqbr0w4-00009" SectionRef="regulation-23" URI="http://www.legislation.gov.uk/id/nisr/2019/206/regulation/23" Operative="true">23</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-45c33dd85382812fdbcc86f0aed2675a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cozg1u533-00033" SectionRef="regulation-41-4-b" URI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/b">reg. 41(4)(b)</CitationSubRef>
inserted (with effect in accordance with reg. 1(2) of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/128" id="cozg1u533-00034" Class="NorthernIrelandStatutoryRule" Year="2016" Number="128" Title="The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016">The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128)</Citation>
,
<CitationSubRef CitationRef="cozg1u533-00034" id="cozg1u533-00035" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cozg1u533-00034" id="cozg1u533-00036" SectionRef="regulation-15-d" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/15/d" Operative="true">15(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5bcba57cdd20a1c238c631e8252f18b0" Type="F">
<Para>
<Text>
<CitationSubRef id="cozg1u533-00015" SectionRef="regulation-41-4-a-vi" URI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/vi">Reg. 41(4)(a)(vi)</CitationSubRef>
inserted (with effect in accordance with reg. 1(2) of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/128" id="cozg1u533-00016" Class="NorthernIrelandStatutoryRule" Year="2016" Number="128" Title="The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016">The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128)</Citation>
,
<CitationSubRef CitationRef="cozg1u533-00016" id="cozg1u533-00017" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cozg1u533-00016" id="cozg1u533-00018" SectionRef="regulation-15-c" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/15/c" Operative="true">15(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-915a2cd7873b3b1c898d9f6e4a793f0b" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cozg1u533-00024" SectionRef="regulation-41-4-a-v" URI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/v">reg. 41(4)(a)(v)</CitationSubRef>
inserted (with effect in accordance with reg. 1(2) of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/128" id="cozg1u533-00025" Class="NorthernIrelandStatutoryRule" Year="2016" Number="128" Title="The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016">The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128)</Citation>
,
<CitationSubRef CitationRef="cozg1u533-00025" id="cozg1u533-00026" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cozg1u533-00025" id="cozg1u533-00027" SectionRef="regulation-15-b" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/15/b" Operative="true">15(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a69f75ff49071119550437c913490f46" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cozg1u533-00006" SectionRef="regulation-41-4-a-iv" URI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/41/4/a/iv">reg. 41(4)(a)(iv)</CitationSubRef>
deleted (with effect in accordance with reg. 1(2) of the amending Rule) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2016/128" id="cozg1u533-00007" Class="NorthernIrelandStatutoryRule" Year="2016" Number="128" Title="The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016">The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128)</Citation>
,
<CitationSubRef CitationRef="cozg1u533-00007" id="cozg1u533-00008" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cozg1u533-00007" id="cozg1u533-00009" SectionRef="regulation-15-a" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/15/a" Operative="true">15(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>