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Local Government Pension Scheme Regulations (Northern Ireland) 2002

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Commutation: exceptional ill-health

52.—(1) If, when a retirement pension first becomes payable to a member, the Committee is satisfied that his life expectancy is less than one year, it may pay him a lump sum equal to five times the amount by which the annual rate of the retirement pension exceeds his guaranteed minimum.

(2) Such a payment discharges the Committee’s liability for that pension (except the guaranteed minimum) and for any lump sum death grant calculated by reference to that pension (except the guaranteed minimum) under the Scheme.

(3) The Committee must deduct from any such payment any tax for which it may become liable under section 599 of the Taxes Act.

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