http://www.legislation.gov.uk/nisr/2014/188/regulation/47/2015-04-01The Local Government Pension Scheme Regulations (Northern Ireland) 2014texttext/xmlenLOCAL GOVERNMENTStatute Law Database2024-06-24Expert Participation2015-04-01 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: deferred members</Emphasis>Survivor benefits: partners of deferred members471If a deferred member dies leaving a surviving spouse, civil partner or nominated 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 deferred 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 pension that the member would have been entitled to draw if—athe member had been able to draw a pension on the date the member died;bthe 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,cthe pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);dthe pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions);ethe member's earned pension had accrued at a rate of 1/160th of pensionable pay; andfthe amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160.5If the member ceased to be an active member, became a deferred member and died all within the same Scheme year, 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 account was opened, in accordance with actuarial guidance issued by the Department.6Where—aparagraph (5) applies, the revalued balance calculated under paragraph (5) is the opening balance of the survivor member's pension account for the following Scheme year;bparagraph (5) does not apply, the balance under paragraph (3) is the opening balance of the survivor member's pension account for the following Scheme year,and, thereafter, the balance in the 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).
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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/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/part/1" NumberOfProvisions="59" RestrictEndDate="2015-04-05" id="part-1" RestrictStartDate="2015-04-01" RestrictExtent="N.I.">
<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/7/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/part/1/chapter/7" NumberOfProvisions="16" RestrictEndDate="2016-04-01" id="part-1-chapter-7" RestrictStartDate="2015-04-01" RestrictExtent="N.I.">
<Title>SURVIVOR BENEFITS</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/part/1/chapter/7/crossheading/survivor-benefits-deferred-members/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/part/1/chapter/7/crossheading/survivor-benefits-deferred-members" NumberOfProvisions="5" RestrictEndDate="2019-11-18" id="part-1-chapter-7-crossheading-survivor-benefits-deferred-members" RestrictStartDate="2015-04-01" RestrictExtent="N.I.">
<Title>
<Emphasis>Survivor benefits: deferred members</Emphasis>
</Title>
<P1group RestrictEndDate="2019-11-18" RestrictStartDate="2015-04-01" RestrictExtent="N.I.">
<Title>Survivor benefits: partners of deferred members</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47" id="regulation-47">
<Pnumber>47</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/1" id="regulation-47-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If a deferred member dies leaving a surviving spouse, civil partner or nominated 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/47/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/2" id="regulation-47-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Committee shall close the deferred 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/47/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/3" id="regulation-47-3">
<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/47/4/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/4" id="regulation-47-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The amount of a pension payable under paragraph (3) is calculated by adding together the pension that the member would have been entitled to draw if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/4/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/4/a" id="regulation-47-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the member had been able to draw a pension on the date the member died;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/4/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/4/b" id="regulation-47-4-b">
<Pnumber>b</Pnumber>
<P3para>
<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>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/4/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/4/c" id="regulation-47-4-c">
<Pnumber>c</Pnumber>
<P3para>
<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>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/4/d/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/4/d" id="regulation-47-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/4/e/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/4/e" id="regulation-47-4-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>the member's earned pension had accrued at a rate of 1/160th of pensionable pay; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/4/f/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/4/f" id="regulation-47-4-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/5/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/5" id="regulation-47-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If the member ceased to be an active member, became a deferred member and died all within the same Scheme year, 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 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/47/6/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/6" id="regulation-47-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/6/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/6/a" id="regulation-47-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>paragraph (5) applies, the revalued balance calculated under paragraph (5) is the opening balance of the survivor member's pension account for the following Scheme year;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/47/6/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/6/b" id="regulation-47-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>paragraph (5) does not apply, the balance under paragraph (3) is the opening balance of the survivor member's pension account for the following Scheme year,</Text>
</P3para>
</P3>
<Text>and, thereafter, the balance in the 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/47/7/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/47/7" id="regulation-47-7">
<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>
</Legislation>