http://www.legislation.gov.uk/nisr/2014/188/regulation/54/2015-04-01The 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: pensioner members</Emphasis>Survivor benefits: children of pensioner member where pension is payable to partner of pensioner member541If a pension is payable to a partner of a pensioner member under regulation 52(1) (survivor benefits: partners of pensioner members), the Committee 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) but if the pension payable under regulation 52(1) (survivor benefits: partners of pensioner members) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with regulation 55(3) or 55(4) from the day following the date the pension under regulation 52(1) ceased to be paid.3The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—athe member's earned pension had accrued at a rate of 1/320th of pensionable pay;bthe amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/320;cthe member's pension had not been subject to any 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;dthere had been no commutation under regulation 34 (election for lump sum instead of pension);ethe pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); andfthe pension included 15.3125% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).4The amount of pension payable under paragraph (2) where there is more than one such eligible child, is payable to those children in equal shares and is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—athe member's earned pension had accrued at a rate of 1/160th of pensionable pay;bthe amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160;cthe member's pension had not been subject to any 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;dthere had been no commutation under regulation 34 (election for lump sum instead of pension);ethe pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); andfthe pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).5At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 52(1) (survivor benefits: partners of pensioner members), the pension payable to that eligible child is recalculated in accordance with paragraph (3) as from the day following the date the other eligible child's or children's pension ceased to be paid.
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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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<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-pensioner-members/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/part/1/chapter/7/crossheading/survivor-benefits-pensioner-members" NumberOfProvisions="5" RestrictEndDate="2019-11-18" id="part-1-chapter-7-crossheading-survivor-benefits-pensioner-members" RestrictStartDate="2015-04-01" RestrictExtent="N.I.">
<Title>
<Emphasis>Survivor benefits: pensioner members</Emphasis>
</Title>
<P1group RestrictEndDate="2019-11-18" RestrictStartDate="2015-04-01" RestrictExtent="N.I.">
<Title>Survivor benefits: children of pensioner member where pension is payable to partner of pensioner member</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54" id="regulation-54">
<Pnumber>54</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/1/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/1" id="regulation-54-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If a pension is payable to a partner of a pensioner member under regulation 52(1) (survivor benefits: partners of pensioner members), the Committee 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/54/2/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/2" id="regulation-54-2">
<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) but if the pension payable under regulation 52(1) (survivor benefits: partners of pensioner members) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with regulation 55(3) or 55(4) from the day following the date the pension under regulation 52(1) ceased to be paid.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/3/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/3" id="regulation-54-3">
<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 pension that the member would have been entitled to draw on the date of the member's death if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/3/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/3/a" id="regulation-54-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the member's earned pension had accrued at a rate of 1/320th of pensionable pay;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/3/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/3/b" id="regulation-54-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/320;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/3/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/3/c" id="regulation-54-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the member's pension had not been subject to any 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>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/3/d/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/3/d" id="regulation-54-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>there had been no commutation under regulation 34 (election for lump sum instead of pension);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/3/e/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/3/e" id="regulation-54-3-e">
<Pnumber>e</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); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/3/f/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/3/f" id="regulation-54-3-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>the pension included 15.3125% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/4/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/4" id="regulation-54-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The amount of pension payable under paragraph (2) where there is more than one such eligible child, is payable to those children in equal shares and is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/4/a/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/4/a" id="regulation-54-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the member's earned pension had accrued at a rate of 1/160th of pensionable pay;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/4/b/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/4/b" id="regulation-54-4-b">
<Pnumber>b</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>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/4/c/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/4/c" id="regulation-54-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the member's pension had not been subject to any 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>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/4/d/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/4/d" id="regulation-54-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>there had been no commutation under regulation 34 (election for lump sum instead of pension);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/4/e/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/4/e" id="regulation-54-4-e">
<Pnumber>e</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); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/4/f/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/4/f" id="regulation-54-4-f">
<Pnumber>f</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>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2014/188/regulation/54/5/2015-04-01" IdURI="http://www.legislation.gov.uk/id/nisr/2014/188/regulation/54/5" id="regulation-54-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 52(1) (survivor benefits: partners of pensioner members), the pension payable to that eligible child is recalculated in accordance with paragraph (3) as from the day following the date the other eligible child's or children's pension ceased to be paid.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Secondary>
</Legislation>