The Judicial Pensions (Remediable Service etc.) Regulations (Northern Ireland) 2023

PART 6 N.I. Liabilities and amounts owed

CHAPTER 1 N.I. Interest

Interest N.I.

60.—(1) This regulation applies to—

(a) relevant amounts(1), and

(b) amounts payable by way of benefits or compensation described in section 68(2)(b)(i) or (3)(b)(ii) (whether an “immediate detriment remedy” has been obtained) of PSPJOA 2022.

(2) The scheme manager must calculate interest on an amount described in direction 28 of the PSP Directions 2023 in accordance with the provisions of directions 28 and 29 which apply to that description of amount.

(3) For the purposes of this regulation—

(a) the references in direction 28(1) and (6) to section 59(1) of PSPJOA 2022 are to be read as including references to regulations 27(1) and 44(1);

(b) direction 29 is to be read as if—

(i) the reference in paragraph (1) to section 51(2) of PSPJOA 2022 includes a reference to regulations 21(2) and 37(2);

(ii) the reference in paragraph (3) to section 51(3) of PSPJOA 2022 includes a reference to regulations 21(3) and 37(3);

(iii) the reference in paragraph (5) to section 51(4) of PSPJOA 2022 includes a reference to regulations 21(4) and 37(4);

(iv) the reference in paragraph (6) to section 51(5) of PSPJOA 2022 includes a reference to regulations 21(5) and 37(5);

(v) the reference in paragraph (7) to section 52(2) of PSPJOA 2022 includes a reference regulations 22(2) and 38(1);

(vi) the reference in paragraph (9) to section 52(4) of PSPJOA 2022 includes a reference to regulations 22(4) and 38(3);

(vii) the reference in paragraph (11) to section 53(3) of PSPJOA 2022 includes a reference to regulations 25(3) and 41(3);

(viii) the reference in paragraph (13) to section 54(2) of PSPJOA 2022 includes a reference to regulations 26(2) and 43(2);

(ix) the reference in paragraph (14) to scheme regulations made by virtue of section 58(2)(a) of PSPJOA 2022 which make provision as mentioned in section 58(3) of PSPJOA 2022 were a reference to regulation 8(2)(b);

(x) the reference in paragraph (16) to section 59(1) of PSPJOA 2022 includes a reference to regulations 27(1) and 44(1).

(4) In relation to an amount not described in direction 28 of the PSP Directions 2023, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated.

(5) The following provisions of the PSP Directions 2023 apply in relation to a determination under paragraph (4) as if it were a determination under direction 30(1) of those Directions—

(a) direction 30(2) (provision of explanation);

(b) direction 30(3) and (4) (appeals).

Commencement Information

I1 Reg. 60 in operation at 24.7.2023, see reg. 1(b)

CHAPTER 2 N.I. Reduction or waiver of liabilities owed to a judicial scheme

Application of Chapter N.I.

61.  This Chapter applies after taking into account the effect of regulation 60 (interest) in respect of an amount.

Commencement Information

I2 Reg. 61 in operation at 24.7.2023, see reg. 1(b)

Reduction of liability to pay pension contributions by tax relief amounts N.I.

62.—(1) This regulation applies where the appropriate person has a liability to pay pension contributions to the 2015 scheme under regulations 22(4) or 38(3) or section 52(4) of PSPJOA 2022.

(2) The scheme manager must reduce the liability for the appropriate person to pay the pension contributions by tax relief amounts(2) determined in accordance with direction 22(5) and (6) of the PSP Directions 2023.

(3) The scheme manager must make the reduction mentioned in paragraph 2 before the liability is netted off in accordance with regulation 64.

(4) The following provisions of the PSP Directions 2023 apply where the scheme manager makes a determination in accordance with direction 22(5)—

(a) direction 22(7) (provision of explanation);

(b) direction 22(8) and (9) (appeals).

Commencement Information

I3 Reg. 62 in operation at 24.7.2023, see reg. 1(b)

Reduction or waiver of liability to repay overpaid pension benefits N.I.

63.—(1) This regulation applies where a person (“ Y”) owes a liability to a judicial scheme under—

(a) regulation 21(2) or (4) or 37(2) or (4), or

(b) section 51(2) or (4) of PSPJOA 2022 (corrections for pension benefits and lump sum benefits in relation to persons with remediable service).

(2) The scheme manager may reduce or waive the liability where—

(a) Y makes an application under paragraph (3), and

(b) the scheme manager complies with the requirements set out in direction 22(1)(a) to (c) of the PSP Directions 2023 (and the reference in direction 22(1)(c) to “any scheme regulations made by virtue of section 61(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 66).

(3) An application must be—

(a) in writing,

(b) in a form required by the scheme manager,

(c) accompanied by such information and documents as the scheme manager may require as evidence of Y’s circumstances, and

(d) received by the scheme manager before the end of the period of six months beginning with the date on which Y is notified of the liability.

(4) The scheme manager may extend the period mentioned in paragraph (3)(d) in relation to Y if the scheme manager considers it just and equitable to do so.

Commencement Information

I4 Reg. 63 in operation at 24.7.2023, see reg. 1(b)

CHAPTER 3 N.I. Netting off

Netting off N.I.

64.—(1) This regulation applies where—

(a) amounts mentioned in regulation 60(1) owed by and to a person (“P”) fall to be paid at the same or approximately the same times, and

(b) the scheme manager has—

(i) determined the interest (if any) that is to be paid on the relevant amounts in accordance with regulation 60, and

(ii) where regulation 62 applies in relation to any of the amounts, reduced such amounts by tax relief amounts in accordance with that regulation.

(2) The scheme manager may determine, in accordance with direction 31(3) to (6) of the PSP Directions 2023, that the amounts (and interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P.

(3) The following provisions of the PSP Directions 2023 apply in relation to a determination under paragraph (2) as if were a determination under direction 31(2) of those Directions—

(a) direction 31(7) (provision of explanation);

(b) direction 31(8) and (9) (appeals).

Commencement Information

I5 Reg. 64 in operation at 24.7.2023, see reg. 1(b)

CHAPTER 4 N.I. Amounts owed to a judicial scheme or employer or to a person

Application N.I.

65.  This Chapter applies after taking into account the effect, if any, of regulations 60 to 64.

Commencement Information

I6 Reg. 65 in operation at 24.7.2023, see reg. 1(b)

Amounts owed to a judicial scheme N.I.

66.—(1) This regulation applies where a person (“ Y”) owes an amount to the scheme under these Regulations or Chapter 2 of PSPJOA 2022.

(2) Except where paragraph (3) applies, Y must pay the amount to the scheme before the end of the period of six months beginning with the day on which Y is notified that the amount must be paid.

(3) Where the scheme manager considers it reasonable in the circumstances the amount may be reduced (including to zero) by payments made in one or more of the following ways—

(a) instalments as may be specified in an agreement between Y and the scheme manager, or

(b) deductions from—

(i) where Y is in judicial office, any salary or fees payable in respect of Y’s judicial office as may be specified in an agreement between Y and the employer;

(ii) any lump sum payable in accordance with section 4 of JUPRA 1993 or regulation 25 of FPJR 2017 as may be specified in an agreement between Y and the scheme manager;

(iii) the pension entitlements mentioned in paragraph (4) as may be specified in an agreement between Y and the scheme manager.

(4) The pension entitlements are—

(a) where Y is a member of a judicial scheme, any pension to which Y is entitled under section 2 of JUPRA 1993, Part 6 of the 2015 Regulations or Parts 3 (with the exception of regulation 25) and 4 of FPJR 2017;

(b) where the member in relation to whose service the amount is owed is deceased, any pension to which Y is entitled under sections 5 or 6 of JUPRA 1993, Part 8 of the 2015 Regulations or Part 6 of FPJR 2017;

(c) where Y is a member of a judicial scheme by virtue of another person’s pensionable service in a judicial office, any pension to which Y is entitled under Schedule 2A to JUPRA 1993, Part 7 of the 2015 Regulations or Part 5 of FPJR 2017.

(5) The deductions from the payments specified in paragraph (3)(b)(i)—

(a) may be of fixed monetary amounts, or

(b) may be calculated as a percentage of the salary or fees payable.

(6) Where—

(a) an agreement between Y and the employer specifies deductions from payments specified in paragraph (3)(b)(i), and

(b) Y ceases to be in service in any judicial office before all of the specified deductions have been made,

Y must pay the outstanding amount to the scheme within a period of six months beginning with the last day of Y’s service.

(7) The scheme manager may extend the period mentioned in paragraph (6) if the scheme manager considers it just and equitable to do so.

(8) For the purpose of paragraph (6) the “outstanding amount” is—

(a) an amount equal to the amount of the specified deductions that have not been made on the last day of Y’s service, plus

(b) any interest which has accrued on that amount under regulation 60.

Commencement Information

I7 Reg. 66 in operation at 24.7.2023, see reg. 1(b)

Amounts owed to a person’s employer N.I.

67.—(1) Paragraph (2) applies where a person (“ Y”) owes an amount to a person’s employer under section 54 of PSPJOA 2022 or regulation 26 or 43 (transitional protection allowance).

(2) Paragraphs (2) to (8) of regulation 66 apply in respect of the amount as if the reference to the “scheme” or the “scheme manager” in the following provisions of that regulation were to Y’s employer—

(a) paragraph (2);

(b) in paragraph (3)—

(i) the opening words;

(ii) sub-paragraph (a);

(c) the closing words of paragraph (6);

(d) paragraph (7).

Commencement Information

I8 Reg. 67 in operation at 24.7.2023, see reg. 1(b)

Amounts owed to a person N.I.

68.—(1) This regulation applies where an amount is payable by a judicial scheme to a person (“ Y”) under these Regulations or Chapter 2 of PSPJOA 2022.

(2) The scheme manager may require Y to make an application for payment of the amount.

(3) Where the scheme manager requires Y to make an application the scheme manager may pay the amount on receipt of an application that meets the requirements of paragraph (4).

(4) An application must be—

(a) in writing,

(b) in a form required by the scheme manager,

(c) accompanied by such information and documents as the scheme manager may require, and

(d) received by the scheme manager before the end of the period of three months starting with the day on which Y receives notification that an application for payment of the amount must be made.

Commencement Information

I9 Reg. 68 in operation at 24.7.2023, see reg. 1(b)

(1)

See section 61(3) of PSPJOA 2022 for the meaning of “relevant amounts”.

(2)

For the meaning of “tax relief amounts”, see section 56(4) of PSPJOA 2022.