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There are currently no known outstanding effects for the The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2023, Section 7.
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7.—(1) In regulation 51 (death grants: pensioner members)(1) after paragraph (4) [F1insert] —
“(6) For the purposes of a death grant payable in accordance with paragraph (3) (but not for the purposes of a death grant derived from a pension credit payable in accordance with paragraph (4)), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension the member would have been entitled to receive as retirement pension at the date of death is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”.
(2) In regulation 52 (survivor benefits: partners of pensioner members)—
(a)after paragraph (4), insert—
“(4A) For the purposes of paragraph (4), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member in the period beginning with 1st April and ending 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”;
(b)in paragraph (5)—
(i)for “at the beginning of” substitute “on the revaluation date in”; and
(ii)after “was opened,” in the second place that it occurs, insert “and takes effect from the start of the Scheme year following the Scheme year in which the member became a pensioner member,”;
(c)for paragraph (6), substitute—
“(6) Where—
(a)paragraph (5) applies, the balance calculated under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year, and the revaluation adjustment is applied to the balance in accordance with paragraph (5);
(b)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,
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.
(6A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.”.
(3) In regulation 53 (survivor benefits: children of pensioner members)—
(a)in paragraph (4)—
(i)for “at the beginning of” substitute “on the revaluation date in”; and
(ii)after “was opened,” in the second place it occurs, insert “and takes effect from the start of the Scheme year following the Scheme year in which the member became a pensioner member,”;
(b)for paragraph (5), substitute—
“(5) Where—
(a)paragraph (4) applies, the balance calculated under regulation 54(2) (survivor benefits: children of pensioner member where pension is payable to partner of pensioner member) or 55(2) (survivor benefits: children of pensioner member where no pension is payable to partner of pensioner member) is the opening balance of the survivor member’s pension account for the following Scheme year, and the revaluation adjustment is applied to the balance in accordance with paragraph (4);
(b)paragraph (4) does not apply, the balance under paragraph (54)(2) or 55(2), as the case may be, 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.
(5A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.”.
(4) In regulation 54 (survivor benefits: children of pensioner members where pension is payable to partner of pensioner member)—
(a)after paragraph (3) insert—
“(3A) For the purposes of paragraph (3), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”;
(b)after paragraph (4) insert—
“(4A) For the purposes of paragraph (4), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”.
(5) In regulation 55 (survivor benefits: children of pensioner members where no pension is payable to partner of pensioner member)—
(a)after paragraph (3) insert—
“(3A) For the purposes of paragraph (3), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”;
(b)after paragraph (4) insert—
“(4A) For the purposes of paragraph (4), if the member—
(a)died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or
(b)ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,
the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.”.
Textual Amendments
F1Word in reg. 7(1) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 18(3)
Commencement Information
I1Reg. 7 in operation at 12.6.2023 with effect in accordance with reg. 1(2), see reg. 1(1)
Regulation 51(5) was omitted by regulation 70 of S.R. 2019 No. 206
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