Local Government (Superannuation) Regulations (Northern Ireland) 1992

Regulation J9(1)(a)

SCHEDULE 17 Calculation of reckonable service to be credited under regulation J9(1)(a)

1.  Subject to the provisions of this Schedule the period which a person is entitled to reckon as reckonable service by virtue of regulation J9(1)(a) is a period equal to the period of reckonable service which would enable the Committee to pay under regulation J2 a transfer value (calculated in accordance with Schedule 16)—

(a) of the amount which the Committee accepted in respect of him under regulation J8; or

(b) where—

(i) the person became employed in his local government employment after 4th April 1983; and

(ii) a limited revaluation premium was paid under Article 47 of the Pensions Order and has been repaid to the Committee by the Department of Health and Social Services,

of the total of the amount mentioned in sub-paragraph (a) and the amount of the premium.

2.  For the purposes of paragraph 1—

(1) in the case of a person who was subject in his non-local government employment to a statutory scheme or to any other scheme which is for the time being treated by the Department as a statutory scheme for the purposes of this Schedule—

(a) the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and to the rate of his pensionable pay, used in the calculation of the transfer value accepted;

(b) where in that calculation an amount of a person’s pay has been disregarded in connection with a retirement pension under section 28 of the Act of 1975 or corresponding provisions of earlier legislation, the pensionable pay is to be increased by that amount; and

(c) any sum representing interest included in the transfer value accepted is to be ignored;

(2) in the case of a person who was subject in his non-local government employment to any other scheme—

(a) if he became employed in his local government employment before22nd April 1975—

(i) the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and the annual rate of his remuneration, on 1st April 1972, or, if later, on the date when he became employed in his local government employment (here referred to as the “relevant date”); and

(ii) the sum to be used as the amount of the transfer value shall be the sum notified to the Committee by the scheme managers as the sum which the Committee would have received in respect of the person had the transfer value been calculated and paid on the relevant date;

(b) if he became employed in his local government employment on or after 22nd April 1975, the calculation of the period he is entitled to reckon as reckonable service is to be made by reference to his age, and the annual rate of his remuneration, on the date when he became employed in his local government employment, if the transfer value in respect of him is received by the Committee more than one year after he became employed in his local government employment, on the date on which the transfer value is received;

(c) any sum representing interest which is included in the transfer value accepted is to be taken into account;

(3) the accrued pension in respect of the period last mentioned in paragraph 1 shall be deemed—

(a) where the person is such a person as is mentioned in regulation J11, to be subject to that regulation, and paragraph (2) of that regulation shall have effect for this purpose as if at the end there were added the words—

“; and

(c) at the end of regulation 53(2)(e) of the 1981 regulations, there had been added the words “and a proportionate amount in respect of part of a year of such service”;”;

(b) where the person is such a person as is mentioned in regulation J12, to be subject to that regulation;

(4) where—

(a) the pensionable pay mentioned in sub-paragraph (1) relates to a period of part-time employment, the pensionable pay for that period shall be deemed to be the pensionable pay by reference to which the transfer value accepted would have been calculated had the person during that period been in a single comparable whole-time employment;

(b) the remuneration mentioned in sub-paragraph (2) relates to part-time employment, the annual rate of remuneration on the relevant date shall be deemed to be the annual rate of remuneration notified to the Committee by his local government employer as the remuneration which would have been paid in respect of a single comparable whole-time employment;

(5) in applying Schedule 16 in accordance with paragraph 1 of this Schedule in relation to a person who ceased to be employed in his non-local government employment on or after 6th April 1978 and whose non-local government employment was not contracted-out employment for the purposes of the Pensions Order, paragraphs 1(1)(c), 2(3) and (4) of Schedule 16 shall be ignored.