http://www.legislation.gov.uk/nisr/2014/188/regulation/45The 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: children of active member where no pension is payable to partner of active member451If, on the day following the member's death, no pension is payable to a partner of an active member under regulation 41(1) (survivor benefits: partners of active members), the Committee shall close the active member's pension account and shall open a survivor member's pension account for the eligible child or children from the day following the member's death.2The opening balance of a survivor member's pension account opened under paragraph (1) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (3) or (4).3The amount of pension payable under paragraph (2) where there is only one such eligible child 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 relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;iiithe pension excluded any 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 1/240th of pensionable pay; andvthe amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/240;ba sum equivalent to 1/240th 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. 4The amount of pension payable under paragraph (2) where there is more than one such eligible child, is calculated by adding together the amounts in sub-paragraphs (a) and (b), and is payable to those children in equal shares—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 relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;iiithe pension excluded any 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 1/120th of pensionable pay; andvthe amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/120;ba sum equivalent to 1/120th 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. 5At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (3).Words in reg. 45(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), 17Words in reg. 45(3)(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), 17
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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>
<Body DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/body" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/body" NumberOfProvisions="126" RestrictExtent="N.I." RestrictStartDate="2023-04-02">
<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="2016-04-01">
<Title>Survivor benefits: children of active member where no pension is payable to partner of active member</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45" id="regulation-45">
<Pnumber>45</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/1" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/1" id="regulation-45-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If, on the day following the member's death, no pension is payable to a partner of an active member under regulation 41(1) (survivor benefits: partners of active members), the Committee shall close the active member's pension account and shall open a survivor member's pension account for the eligible child or children from the day following the member's death.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/2" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/2" id="regulation-45-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The opening balance of a survivor member's pension account opened under paragraph (1) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (3) or (4).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/3" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3" id="regulation-45-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The amount of pension payable under paragraph (2) where there is only one such eligible child 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/45/3/a" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/a" id="regulation-45-3-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/45/3/a/i" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/a/i" id="regulation-45-3-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>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/3/a/ii" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/a/ii" id="regulation-45-3-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 relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/3/a/iii" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/a/iii" id="regulation-45-3-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the pension excluded any 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/45/3/a/iv" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/a/iv" id="regulation-45-3-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>the member's earned pension had accrued at a rate of 1/240th of pensionable pay; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/3/a/v" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/a/v" id="regulation-45-3-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 49/240;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/3/b" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/b" id="regulation-45-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
a sum equivalent to 1/240th 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-95b24ec7db51e41d5e8f9a69ffc7fa6c-1583319969811" CommentaryRef="key-95b24ec7db51e41d5e8f9a69ffc7fa6c">, 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/45/4" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4" id="regulation-45-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The amount of pension payable under paragraph (2) where there is more than one such eligible child, is calculated by adding together the amounts in sub-paragraphs (a) and (b), and is payable to those children in equal shares—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/4/a" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/a" id="regulation-45-4-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/45/4/a/i" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/a/i" id="regulation-45-4-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>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/4/a/ii" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/a/ii" id="regulation-45-4-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 relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/4/a/iii" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/a/iii" id="regulation-45-4-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>the pension excluded any 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/45/4/a/iv" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/a/iv" id="regulation-45-4-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>the member's earned pension had accrued at a rate of 1/120th of pensionable pay; and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/4/a/v" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/a/v" id="regulation-45-4-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 49/120;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/45/4/b" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/b" id="regulation-45-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
a sum equivalent to 1/120th 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-015b89b5ca3d0fb83461421ca9c6b418-1583320034527" CommentaryRef="key-015b89b5ca3d0fb83461421ca9c6b418">, 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/45/5" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/5" id="regulation-45-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (3).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="key-015b89b5ca3d0fb83461421ca9c6b418" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cozgswu63-00015" SectionRef="regulation-45-4-b" URI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/4/b">reg. 45(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="cozgswu63-00016" 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 id="cozgswu63-00017" CitationRef="cozgswu63-00016" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cozgswu63-00018" CitationRef="cozgswu63-00016" SectionRef="regulation-17" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/17" Operative="true">17</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-95b24ec7db51e41d5e8f9a69ffc7fa6c" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cozgswu63-00006" SectionRef="regulation-45-3-b" URI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/45/3/b">reg. 45(3)(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="cozgswu63-00007" 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 id="cozgswu63-00008" CitationRef="cozgswu63-00007" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="cozgswu63-00009" CitationRef="cozgswu63-00007" SectionRef="regulation-17" URI="http://www.legislation.gov.uk/id/nisr/2016/128/regulation/17" Operative="true">17</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>