Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002

Explanatory Note

(This note is not part of the Regulations.)

These Regulations are supplemental to the Local Government Pension Scheme Regulations (Northern Ireland) 2002 (“the 2002 Regulations”) which set out the pension arrangements of the Local Government Pension Scheme (“the Scheme”) from 1st February 2003 (“the commencement date”). These Regulations make provision for the transition from the Scheme arrangements set out in the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (“the 2000 Regulations”), and the other regulations specified in Schedule 1 to these Regulations, to those set out in the 2002 Regulations. These Regulations revoke provisions of the 2000 Regulations relating to administration of the Scheme (which are replaced by provisions in Part IV of the 2002 Regulations) for all members of the Scheme and revoke the other provisions for those who are members in their employment on that date (“active members”). But they provide for the continuation of certain provisions of the 2000 Regulations for members who are not then active members. They also make amendments to those Regulations to provide for continuity of membership in periods of maternity absence or parental leave and in relation to an employee’s obligations to make contributions during a period of maternity absence.

Regulation 3 transfers the active members from the arrangements under the 2000 Regulations to those under the 2002 Regulations.

Regulation 4 provides that the 2000 Regulations continue to apply to deferred and pensioner members who do not become active members again, except for provisions about administration, which are replaced by provisions in the 2002 Regulations.

Regulation 5 and Schedule 2 make provision about the treatment of deferred and pensioner members who are re-employed.

Regulations 6 and 7 provide for active members and re-employed members to be able to count for the 2002 Regulations Scheme membership from before the commencement date.

Regulation 8 modifies the arrangements under the 2000 Regulations for counting certain earlier membership for the purposes of calculating benefits for surviving spouses of members.

Regulations 9 and 10 make provision for the cessation of certain existing rights to make additional payments under the Scheme, subject to regulations 12 to 13.

Regulation 11 obliges employers to augment members' membership, where their rights under the 2002 Regulations are less valuable than under the 2000 Regulations.

Regulations 12 to 14 enable the rights to make payments, which otherwise cease to have effect under regulations 9 and 10, to continue where the member wishes.

Regulation 15 makes provision as to equivalent pension benefits under the National Insurance Act.

Regulation 16 provides for continuity of the pension fund and the Northern Ireland Local Government Officers' Superannuation Committee.

Regulation 17 provides for certain authorities to continue to be liable for certain payments as respects employees who are members.

Regulation 18 continues the special position of certain groups of members as to whom the Scheme has effect with particular modifications.

Regulations 19 to 23 contain supplemental provisions.

Regulation 20 and Schedule 3 insert amendments into the 2000 Regulations to ensure

• periods of membership before and after unpaid periods of maternity absence or parental leave are treated as continuous, and

• periods of unpaid statutory maternity leave are treated as periods of membership.

Schedule 4 contains minor and consequential amendments connected with the transition between the old provisions governing the Scheme and the new ones.

Schedule 5 provides for the continuity of the application of the Scheme provisions and contains general savings and transitional provisions.

Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. In these Regulations, certain provisions of Schedule 3 are retrospective, however no one will be adversely affected by the retrospective provisions.