http://www.legislation.gov.uk/nisr/2002/352/regulation/52/madeLocal Government Pension Scheme Regulations (Northern Ireland) 2002Local governmentEmployment rightsOccupational pensionsRetirementPublic fundingGovernment Printer for Northern Ireland2022-06-23LOCAL GOVERNMENT These Regulations replace certain provisions of the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177) (as amended) and constitute the occupational pension scheme for persons employed by a local authority or engaged in other employment, who are active members of the Scheme on or after the commencement date of these Regulations, and replace them in part for other members in accordance with the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002 (S.R. 2002 No. 353). PART IIPRIMARY PROVISIONSCHAPTER IV<Emphasis>BENEFITS</Emphasis><Emphasis>Commutation</Emphasis>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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<dc:title>Local Government Pension Scheme Regulations (Northern Ireland) 2002</dc:title>
<dc:subject>Local government</dc:subject>
<dc:subject>Employment rights</dc:subject>
<dc:subject>Occupational pensions</dc:subject>
<dc:subject>Retirement</dc:subject>
<dc:subject>Public funding</dc:subject>
<dc:publisher>Government Printer for Northern Ireland</dc:publisher>
<dc:modified>2022-06-23</dc:modified>
<dc:subject scheme="SIheading">LOCAL GOVERNMENT</dc:subject>
<dc:description>These Regulations replace certain provisions of the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177) (as amended) and constitute the occupational pension scheme for persons employed by a local authority or engaged in other employment, who are active members of the Scheme on or after the commencement date of these Regulations, and replace them in part for other members in accordance with the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002 (S.R. 2002 No. 353).</dc:description>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:Section Ref="regulation-46-2A" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/46/2A" FoundRef="regulation-46">reg. 46(2A)</ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-24-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/24/a">reg. 24(a)</ukm:Section>
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<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/a">reg. 1(2)(a)</ukm:Section>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="152" AffectingYear="2007" affectingLegislation="2007 SR0152" AffectedClass="NorthernIrelandStatutoryRule" RequiresApplied="true" AffectedYear="2002" Row="34" AffectedNumber="352" URI="http://www.legislation.gov.uk/id/effect/nisr-2007-152-irh7ags5-34" AffectingProvisions="reg. 24(b)" Type="inserted" AffectingClass="NorthernIrelandStatutoryRule" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" Created="2024-09-16T13:41:28Z" AffectingURI="http://www.legislation.gov.uk/id/nisr/2007/152" AffectingEffectsExtent="N.I." EffectId="key-fc86682103227feef0bb5d887f89374a" AffectedProvisions="reg. 52(1A)">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-52-1A" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/52/1A" FoundRef="regulation-52">reg. 52(1A)</ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-24-b" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/24/b">reg. 24(b)</ukm:Section>
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<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/a">reg. 1(2)(a)</ukm:Section>
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<ukm:InForce Applied="false" Date="2006-04-06" Qualification="wholly in force"/>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/nisr-2007-152-irh7ags5-35" AffectingProvisions="reg. 24(c)" AffectingNumber="152" Comments="in both places it occurs" AffectingURI="http://www.legislation.gov.uk/id/nisr/2007/152" AffectingClass="NorthernIrelandStatutoryRule" AffectedNumber="352" AffectedClass="NorthernIrelandStatutoryRule" Type="words deleted" AffectingEffectsExtent="N.I." EffectId="key-e54096b4008d7c8936af9770450fef6a" affectingLegislation="2007 SR0152" RequiresApplied="true" Row="35" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" AffectedProvisions="reg. 52(2)" Created="2024-09-16T13:41:28Z" AffectingYear="2007">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-52-2" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/52/2">reg. 52(2)</ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-24-c" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/24/c">reg. 24(c)</ukm:Section>
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<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/a">reg. 1(2)(a)</ukm:Section>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2007" AffectingNumber="152" AffectingEffectsExtent="N.I." AffectedNumber="352" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" Type="words substituted" RequiresApplied="true" AffectedYear="2002" EffectId="key-b28e112a0ee0d417a9e7eb44d8235c23" AffectedProvisions="reg. 52(3)" affectingLegislation="2007 SR0152" AffectedClass="NorthernIrelandStatutoryRule" AffectingURI="http://www.legislation.gov.uk/id/nisr/2007/152" Row="36" Created="2024-09-16T13:41:28Z" AffectingProvisions="reg. 24(d)" AffectingClass="NorthernIrelandStatutoryRule" URI="http://www.legislation.gov.uk/id/effect/nisr-2007-152-irh7ags5-36">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-52-3" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/52/3">reg. 52(3)</ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-24-d" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/24/d">reg. 24(d)</ukm:Section>
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<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/a">reg. 1(2)(a)</ukm:Section>
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<ukm:InForceDates>
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</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="NorthernIrelandStatutoryRule" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" URI="http://www.legislation.gov.uk/id/effect/nisr-2007-152-irh7ags5-40" Type="inserted" AffectingYear="2007" AffectingNumber="152" AffectingClass="NorthernIrelandStatutoryRule" Created="2024-09-16T13:41:28Z" Row="40" AffectingProvisions="reg. 26(b)" AffectingEffectsExtent="N.I." AffectedProvisions="reg. 54(11)" AffectingURI="http://www.legislation.gov.uk/id/nisr/2007/152" RequiresApplied="true" EffectId="key-3cd2e785bb21604426de4341cbf286cc" affectingLegislation="2007 SR0152" AffectedYear="2002" AffectedNumber="352">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-54-11" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/54/11" FoundRef="regulation-54">reg. 54(11)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-26-b" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/26/b">reg. 26(b)</ukm:Section>
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<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/a">reg. 1(2)(a)</ukm:Section>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-35" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/35">reg. 35</ukm:Section>
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<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/a">reg. 1(2)(a)</ukm:Section>
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<ukm:InForceDates>
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<ukm:UnappliedEffect AffectingEffectsExtent="N.I." AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" AffectingYear="2007" AffectedNumber="352" AffectingClass="NorthernIrelandStatutoryRule" AffectedProvisions="reg. 97A" AffectedClass="NorthernIrelandStatutoryRule" AffectingURI="http://www.legislation.gov.uk/id/nisr/2007/152" RequiresApplied="true" AffectingProvisions="reg. 40" AffectingNumber="152" Type="inserted" affectingLegislation="2007 SR0152" Created="2024-09-16T13:41:28Z" Row="54" EffectId="key-d46dd6a34633ebffce6b2485582a218f" URI="http://www.legislation.gov.uk/id/effect/nisr-2007-152-irh7ags5-54" AffectedYear="2002">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-3-schedule" URI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/3/schedule" FoundRef="schedule-3">Sch. 3 Table </ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-47-a-i" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/47/a/i">reg. 47(a)(i)</ukm:Section>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-3-schedule" URI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/3/schedule" FoundRef="schedule-3">Sch. 3 Table </ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-47-a-i" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/47/a/i">reg. 47(a)(i)</ukm:Section>
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<ukm:InForceDates>
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</ukm:InForceDates>
</ukm:UnappliedEffect>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-3-schedule" URI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/3/schedule" FoundRef="schedule-3">Sch. 3 Table </ukm:Section>
<ukm:Section Ref="schedule-3-schedule-paragraph-5" URI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/3/schedule/paragraph/5" FoundRef="schedule-3">para. 5</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-47-a-ii" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/47/a/ii">reg. 47(a)(ii)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/a">reg. 1(2)(a)</ukm:Section>
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<ukm:InForceDates>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-75A" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/75A" err:Ref="Section missing in legislation" Missing="true">reg. 75A</ukm:Section>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-108B" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/108B" err:Ref="Section missing in legislation" Missing="true">reg. 108B</ukm:Section>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-18A-1" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/18A/1" err:Ref="Section missing in legislation" Missing="true">reg. 18A(1)</ukm:Section>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-78A" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/78A" err:Ref="Section missing in legislation" Missing="true">reg. 78A</ukm:Section>
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<Part DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/part/II/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/part/II" NumberOfProvisions="50" id="part-II">
<Number>PART II</Number>
<Title>PRIMARY PROVISIONS</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/part/II/chapter/IV/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/part/II/chapter/IV" NumberOfProvisions="35" id="part-II-chapter-IV">
<Number>CHAPTER IV</Number>
<Title>
<Emphasis>BENEFITS</Emphasis>
</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/part/II/chapter/IV/crossheading/commutation/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/part/II/chapter/IV/crossheading/commutation" NumberOfProvisions="2" id="part-II-chapter-IV-crossheading-commutation">
<Title>
<Emphasis>Commutation</Emphasis>
</Title>
<P1group>
<Title>Commutation: exceptional ill-health</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/regulation/52/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/52" id="regulation-52">
<Pnumber>52</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/regulation/52/1/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/52/1" id="regulation-52-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/regulation/52/2/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/52/2" id="regulation-52-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/regulation/52/3/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/52/3" id="regulation-52-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The Committee must deduct from any such payment any tax for which it may become liable under section 599 of the Taxes Act.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Secondary>
</Legislation>