The Local Government Pension Scheme Regulations (Northern Ireland) 2014

1. Introductory Text

2. PART 1 MEMBERSHIP, CONTRIBUTIONS AND BENEFITS

   1. PRELIMINARY PROVISIONS

      1. 1. Citation and commencement

      2. 2. Introduction and interpretation

   2. MEMBERSHIP

      1. 3. Active membership

      2. 4. Eligibility of councillors

      3. 5. Employees of admission bodies

      4. 6. Restriction on eligibility for active membership

      5. 7. Ending active membership

      6. 8. Deferred members

      7. 9. Pensioner members

      8. 10. Pension credit members and survivor members

      9. 10A. Separate employments, etc.

   3. CONTRIBUTIONS

      1. 11. Contributions

      2. 12. Temporary reduction in contributions

      3. 13. Contributions during absence from work

      4. 14. Contributions during child-related leave

      5. 15. Contributions during reserve forces service leave

      6. 16. Contributions during absence for illness or injury

      7. 16A. Contributions during absences with permission

      8. 17. Employing authority contributions during absences

      9. 18. Additional pension contributions

      10. 19. Additional voluntary contributions

      11. 20. Rights to return of contributions

      12. 21. Exclusion of rights to return of contributions

      13. 22. Meaning of “pensionable pay”

      14. 23. Assumed pensionable pay

   4. PENSION ACCOUNTS

      1. 24. Pension accounts

      2. 25. Active member's pension accounts

      3. 26. Deferred member's pension account and deferred refund account

      4. 27. Retirement pension accounts: active members

      5. 28. Retirement pension accounts: deferred members and pension credit members

      6. 29. Flexible retirement pension accounts

      7. 30. Pension credit accounts

   5. BENEFITS

      1. 31. Retirement benefits

      2. 32. Award of additional pension

      3. 33. Commencement of pensions

      4. 34. Election for lump sum instead of pension

      5. 35. Commutation and small pensions

   6. ILL-HEALTH RETIREMENT

      1. 36. Early payment of retirement pension on ill-health grounds: active members

      2. 37. Early payment of retirement pension on ill-health grounds: deferred members

      3. 38. Role of the IRMP

      4. 39. Calculation of ill-health pension amounts

   7. SURVIVOR BENEFITS

      1. Survivor benefits: active members

         1. 40. Death grants: active members

         2. 41. Survivor benefits: partners of active members

         3. 42. Meaning of “nominated co-habiting partner”

         4. 43. Survivor benefits: children of active members

         5. 44. Survivor benefits: children of active member where pension is payable to partner of an active member

         6. 45. Survivor benefits: children of active member where no pension is payable to partner of active member

      2. Survivor benefits: deferred members

         1. 46. Death grants: deferred members and pension credit members

         2. 47. Survivor benefits: partners of deferred members

         3. 48. Survivor benefits: children of deferred members

         4. 49. Survivor benefits: children of deferred member where pension is payable to partner of deferred member

         5. 50. Survivor benefits: children of deferred member where no pension is payable to partner of deferred member

      3. Survivor benefits: pensioner members

         1. 51. Death grants: pensioner members

         2. 52. Survivor benefits: partners of pensioner members

         3. 53. Survivor benefits: children of pensioner members

         4. 54. Survivor benefits: children of pensioner member where pension is payable to partner of pensioner member

         5. 55. Survivor benefits: children of pensioner member where no pension is payable to partner of pensioner member

   8. ADJUSTMENTS OF BENEFITS

      1. 56. No double entitlement

      2. 57. Limit on total amount of benefits payable

      3. 58. Guaranteed minimum pensions

      4. 59. Pension debits

3. PART 2 ADMINISTRATION

   1. MANAGEMENT, FUNDS AND ACCOUNTS AND AUDIT

      1. 60. Scheme administration and management

      2. 61. The fund and the admission agreement fund

      3. 62. Governance policy statement

      4. 63. Accounts and audit

   2. STRATEGIES, STATEMENTS AND REPORTS

      1. 64. Funding strategy statement

      2. 65. Pension administration strategy

      3. 66. Statements of policy about exercise of discretionary functions

      4. 67. Statements of policy concerning communications with members and employing authorities

   3. ACTUARIAL VALUATIONS

      1. 68. Actuarial valuations and certificates

      2. 69. Scheme costs

      3. 70. Special circumstances where revised actuarial valuations and certificates shall be obtained

      4. 71. Apportionment of liabilities

      5. 72. Supply of copies of valuations, certificates, etc.

   4. PAYMENTS

      1. 73. Contributing body's contributions

      2. 74. Employing authority's further payments

      3. 75. Payment by employing authorities to the Committee

      4. 76. Additional costs arising from employing authority's level of performance

      5. 77. Interest on late payments

      6. 78. Contributions Equivalent Premium

   5. DECISIONS

      1. 79. First instance decisions

      2. 80. First instance decisions - general

      3. 81. First instance determinations: ill-health

      4. 82. Notification of first instance decisions

      5. 83. Appointment of persons to resolve disputes

      6. 84. Right to apply for an appointed person to review a decision

      7. 85. Notice of decisions by the appointed person under regulation 84

      8. 86. Reference of disagreement to the Committee

      9. 87. Notice of decisions by the Committee under regulation 86

      10. 88. Rights of representation

      11. 89. Referral of decisions under regulation 80(1) to the county court

      12. 90. Exchange of information

      13. 91. Interest on late payment of certain benefits

      14. 92. Payments due in respect of deceased persons

      15. 93. Payments for persons incapable of managing their affairs

      16. 94. Non-assignability

      17. 95. Deduction and recovery of member's contributions

      18. 96. Annual allowance charge

      19. 97. Tax

      20. 98. Pension increases

      21. 99. Annual benefit statements

      22. 100. Pension savings statements

      23. 101. Information to be supplied by employees

   6. FORFEITURE

      1. 102. Forfeiture of pension rights after conviction for employment-related offences

      2. 103. Interim payments directions

      3. 104. Recovery or retention where former member has misconduct obligation

      4. 105. Adjustment of accounts following forfeiture, etc.

      5. 106. Protection of guaranteed minimum pension rights

      6. 107. Revaluation of guaranteed minimum

   7. TRANSFERS

      1. 108. Rights to payment out of pension fund

      2. 109. Contracting-out requirements affecting transfers out

      3. 110. Bulk transfer (transfers of undertakings, etc.)

      4. 111. Calculation of amount of transfer value payment

      5. 112. Inward transfers of pension rights

      6. 113. Effect of acceptance of transfer value payment

      7. 114. EU scheme transfers

4. PART 3 Governance

   1. 115. Pension board

   2. 116. Establishment of the Pension Board

   3. 117. The board: appointments

   4. 118. The board: conflict of interest

   5. 119. Advisory board: establishment

   6. 120. Advisory board: membership

   7. 121. Advisory board: conflict of interest

   8. 122. Advisory board: administration

   9. 123. Scheme actuary

   10. 124. Employer cost cap

5. Signature

6. SCHEDULES

   1. SCHEDULE 1

      INTERPRETATION

      1. “the 1971 Act” means the Pensions (Increase) (Northern Ireland) Act...

   2. SCHEDULE 2

      ADMISSION AGREEMENTS WITH ADMISSION BODIES

      1. PART 1 Admission Bodies

         1. 1. Subject to the requirements of regulations 3(1)(b) (active membership, employed...

         2. 2. (1) An admission body is— (a) a body which provides...

         3. 3. An approval under paragraph 2(1)(a)(ii) of this Part of this...

         4. 4. In the case of an admission agreement with an admission...

         5. 5. Where, at the date that an admission agreement is made...

         6. 6. Where an admission body under paragraph 2(1)(h)(i) of this Part...

         7. 7. This paragraph applies where an admission body under paragraph 2(1)(h)...

         8. 8. Where paragraph 7 of this Part of this Schedule applies—...

         9. 9. Only those employees of the admission body who are employed...

      2. PART 2 Admission Agreements

         1. 1. An admission agreement shall require that— (a) in the case...

         2. 2. Subject to paragraph 3 of this Part of this Schedule,...

         3. 3. Where, for any reason, it is not desirable for an...

         4. 4. An admission agreement shall include a requirement for the admission...

         5. 5. An admission agreement shall include— (a) (i) provision for it...

         6. 6. An admission agreement shall include a requirement for the admission...

         7. 7. An admission agreement shall include an undertaking from the admission...

         8. 8. An admission agreement shall include a requirement that the admission...

         9. 9. An admission agreement shall include a requirement that the admission...

         10. 10. When the Committee makes an admission agreement, it shall promptly...

         11. 11. Where an admission body is such a body by virtue...

         12. 12. The Committee and an admission body may make an admission...

         13. 13. A body designated under the provisions of the Local Government...

         14. 14. Any question which may arise between the parties to an...

         15. 15. In this Schedule “indemnity or bond in an approved form”...

         16. 16. An admission agreement may take effect on a date before...

   3. SCHEDULE 3

      THE COMMITTEE: PRELIMINARY PROVISIONS

      1. PART 1 Constitution of the Committee

         1. 1. The Committee appointed by the Minister shall consist of—

         2. 2. (1) Subject to the provisions in sub-paragraph (2) and paragraph...

         3. 3. The quorum of the Committee shall be six, or such...

         4. 4. The Committee may act notwithstanding any vacancy in its numbers...

         5. 5. A casual vacancy occurring in the membership of the Committee...

         6. 6. A Committee member may resign that Committee member's membership by...

         7. 7. Where any Committee member is absent from the meetings thereof...

         8. 8. A Committee member on vacating office at the expiry of...

         9. 9. No defect in the appointment of any person acting as...

      2. PART 2 Powers of the Committee

         1. 1. The Committee, which shall be a body corporate with perpetual...

         2. 2. The Committee may appoint a sub-committee or an officer employed...

         3. 3. The number of members of a sub-committee appointed under paragraph...

         4. 4. A sub-committee appointed under paragraph 2 of this Part of...

         5. 5. A sub-committee or an officer appointed under paragraph 2 of...

         6. 6. The Committee may revoke any appointment made under paragraph 2...

         7. 7. Any arrangements made by the Committee for the discharge of...

         8. 8. The seal of the Committee shall be authenticated by the...

         9. 9. Every document purporting to be an instrument issued by the...

         10. 10. Subject to the provisions of these Regulations and the Transitional...

         11. 11. The Committee may with the approval of the Department appoint...

         12. 12. In addition to the appointments mentioned in paragraph 11 of...

         13. 13. The Committee may make arrangements with any employing authority, admission...

         14. 14. Section 18(2) of the Interpretation Act (Northern Ireland) 1954 shall...

      3. PART 3 Expense and Allowances Payable by the Committee

         1. 1. The expenses of the Committee, including payments in respect of...

         2. 2. The Committee may, with the approval of the Department, in...

         3. 3. (1) The Committee may, with the approval of the Department,...

         4. 4. A claim for an allowance shall be submitted to the...

         5. 5. In this Part of this Schedule, “approved duty” means attendance...

   4. SCHEDULE 4

      COUNCILLOR MEMBERS

      1. PART 1 Contributions

         1. 1. Delete regulation 12 (temporary reduction in contributions).

         2. 2. In regulation 19 (additional voluntary contributions)— (a) in paragraph (1),...

         3. 3. Delete regulation 21(1)(d) (exclusion of rights to return of contributions)....

         4. 4. For regulation 22 (meaning of “pensionable pay”) substitute— (1) A councillor member's pensionable pay in any year is...

         5. 5. In regulation 23 (assumed pensionable pay)— (a) in paragraph (1),...

      2. PART 2 Pension Accounts

         1. 1. Regulation 24(5), 24(7), 24(8) and 24(10) (pension accounts), shall only...

         2. 2. Delete regulations 24(6), 24(9) (pension accounts).

      3. PART 3 Benefits

         1. 1. Delete regulations 31(6) to (7) (retirement benefits: flexible retirement and...

         2. 2. Delete regulation 32 (award of additional pension).

      4. PART 4 Ill-health Retirement

         1. 1. For regulation 36 (early payment of retirement pension on ill-health...

         2. 2. For regulation 37 (early payment of retirement pension on ill-health...

         3. 3. For regulation 38 (Role of the IRMP) substitute— (1) A decision as to whether a councillor member who...

         4. 4. For regulation 39 (calculation of ill-health pension amounts) substitute— (1) Subject to paragraphs (4) and (5), Tier 1 benefits...

      5. PART 5 Survivor Benefits

         1. 1. For regulation 40(3) substitute— (3) the death grant of a...

      6. PART 6 Transfers

         1. 1. Delete regulations 110 to 114 (bulk transfer (transfers of undertakings,...

7. Explanatory Note