The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023

Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension N.I.

23.—(1) This regulation applies to a remedy member (“ M”) who is not a deceased member.

(2) M may elect to enter into an arrangement (a “remedial arrangement”) to pay contributions for additional pension under the legacy scheme in accordance with this regulation and—

(a) 1995 regulation 73A or 1995 regulation 73C, or

(b) 2008 regulation 34, 2008 regulation 36, 2008 regulation 165 or 2008 regulation 167.

(3) M may only enter into a remedial arrangement—

(a) in respect of a period of M’s remediable service;

(b) if the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule(1), M would, during that period, have entered into the same or a similar arrangement;

(c) before—

(i) the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances of the case; and

(d) after making an application in accordance with paragraph (4).

(4) An application is made in accordance with this paragraph where—

(a) it is in writing and in such form as the scheme manager determines;

(b) it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of—

(i) determining the matters mentioned in paragraph (3)(b);

(ii) complying with any requirement imposed by 1995 regulation 73E, 2008 regulation 41 or 2008 regulation 169 in connection with exercising an option to make contributions for additional pension; and

(c) it is received by the scheme manager before—

(i) the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances of the case.

(5) The scheme manager may treat an application made in accordance with paragraph (4) as if it were a notice under paragraph (1) of 1995 regulation 73E, 2008 regulation 38 or 2008 regulation 169.

(6) Where M enters into a remedial arrangement, M owes to the scheme manager an amount equal to—

(a) the aggregate of the voluntary contributions which M would have owed had M entered into the remedial arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less

(b) tax relief amounts (if any) calculated in accordance with paragraphs (2) to (6) and, if relevant, (9) and (10) of direction 12 of the 2023 Directions.

(7) In this regulation—

“1995 regulation 73E” means regulation 73E of the 1995 Regulations(2) (Exercise of options under regulations 73A, 73C and 73D);

“2008 regulation 38” means regulation 38 of the 2008 Regulations (Exercise of options under regulations 34, 36 and 37);

“2008 regulation 169” means regulation 169 of the 2008 Regulations (Exercise of options under regulations 165, 167 and 168).

Commencement Information

I1 Reg. 23 in operation at 1.10.2023, see reg. 1

(1)

See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

(2)

Regulation 73E was inserted by S.R. 2008 No.163.