http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/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). SCHEDULESSCHEDULE 4 REVENUE RESTRICTIONS <Emphasis>Class A members</Emphasis> 2 1 This paragraph sets out limits on benefits in respect of local government employment payable to or in respect of a Class A member under these Regulations. 2 The aggregate pension payable must not exceed one sixtieth of the member’s final remuneration multiplied by his years of service. 3 Subject to sub-paragraph (2), the aggregate pension payable on retirement must not exceed the lesser of – a one thirtieth of the member’s final remuneration multiplied by the member’s years of service or 20 years if less; and b two-thirds of the member’s final remuneration less the value of any retained rights. 4 But for a pension payable under regulation 29 (ill-health) the limit is the maximum retirement grant payable under sub-paragraph (6) or (7) assuming he had continued as an active member until his normal retirement date. 5 The aggregate pension payable to a member who has elected under regulation 7 to leave the Scheme but remains in local government employment is the greater of – a one sixtieth of the member’s final remuneration multiplied by his years of service prior to leaving the Scheme or 40 years if less; and b the maximum pension that could have been payable at his normal retirement date under sub-paragraph (2) or (3) multiplied by the fraction of which – i the numerator is the member’s years of service prior to leaving the Scheme or 40 years if less, and ii the denominator is his total period of membership assuming he had remained an active member until his normal retirement date or 40 years if less. This amount may be increased by 5 per cent. for each complete year, or in line with any increase in the retail prices index if greater, between the relevant date and the date on which the pension becomes payable. 6 For sub-paragraphs (2), (3), (4) and (5) a member who is entitled to be paid a lump sum on retirement is treated as if he were entitled instead to be paid a pension on retirement of an annual amount equal to one twelfth of the lump sum. 7 The aggregate benefit payable by way of lump sum must not exceed three eightieths of the member’s final remuneration, multiplied by his years of service. 8 Subject to sub-paragraph (7), the aggregate benefit payable by way of a lump sum must not exceed the lesser of – a three times the initial pension paid to the member under Part II and Part III excluding Chapter IV of Part III; and b one and a half times the member’s final remuneration. 9 But for a lump sum payable under regulation 29 the limit is the maximum retirement grant payable under sub-paragraph (7) or (8) assuming he had continued as an active member until his normal retirement date. 10 The benefits payable by way of lump sum on the death of an active or deferred member must not exceed four times his final remuneration (disregarding the proviso in paragraph 1(9), paragraph 1(10) and paragraph 9(6)) less any lump sum death in service retained rights (other than a refund of the member’s contributions and any interest on such contributions) or, if greater £5000. 11 The total service taken into account under sub-paragraphs (2), (4), (7) and (9) must not exceed 40 years. 12 The aggregate pension in respect of local government employment for a surviving spouse or eligible child of a member (other than a pension provided by surrender of the member’s own pension under regulation 36) payable or prospectively payable to that surviving spouse or eligible child shall not exceed – a in the case of an active or deferred member, an amount equal to two thirds of the amount which would be payable under sub-paragraph (4), ignoring any retained rights, if the member had retired under regulation 29 on the date of his death; and b in the case of a pensioner member, an amount equal to two thirds of the amount payable at the date of death under sub-paragraph (2), (3), (4), (5) or (6), ignoring any retained rights. 13 If pensions are payable to more than one of the member’s surviving spouse and eligible children, the aggregate of all such pensions shall not exceed – a on the death of an active member or a deferred member the amount payable under sub-paragraph (4); and b on the death of a pensioner member, the amount payable under sub-paragraph (2), (3), (4), (5) or (6). 14 The final remuneration of a Class A member must not exceed the Revenue permitted maximum. 15 But if a Class A member is an existing rights member sub-paragraph (14) does not apply for calculating any benefit under the Scheme in so far as it is calculated by reference to a credited period which is counted as a period of membership under regulation 125(1).
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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:AffectingTitle>Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-1-2-b" URI="http://www.legislation.gov.uk/id/nisr/2007/152/regulation/1/2/b">reg. 1(2)(b)</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-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: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-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: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: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:AffectingTitle>Local Government Pension Scheme (Amendment No. 3) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/nisr/2007/448/regulation/3">reg. 3</ukm:Section>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:Section Ref="regulation-19-3A" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/19/3A" FoundRef="regulation-19">reg. 19(3A)</ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 3) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/nisr/2007/448/regulation/4">reg. 4</ukm:Section>
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<ukm:Section Ref="regulation-1-2-a" URI="http://www.legislation.gov.uk/id/nisr/2007/448/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"/>
</ukm:InForceDates>
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<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:Section Ref="regulation-62-2A" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/62/2A" FoundRef="regulation-62">reg. 62(2A)</ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 3) Regulations (Northern Ireland) 2007</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-12-a" URI="http://www.legislation.gov.uk/id/nisr/2007/448/regulation/12/a">reg. 12(a)</ukm:Section>
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<ukm:Section Ref="regulation-1-2-d" URI="http://www.legislation.gov.uk/id/nisr/2007/448/regulation/1/2/d">reg. 1(2)(d)</ukm:Section>
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<ukm:InForce Applied="false" Date="2008-04-06" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/nisr/2010/410" Modified="2023-11-21T11:40:03Z" AffectingProvisions="reg. 3" Row="5" AffectedProvisions="reg. 4B(9)" AffectedClass="NorthernIrelandStatutoryRule" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" EffectId="key-e2bc5f23c714cca5e6d8bd3ac746e22c" AffectingYear="2010" RequiresApplied="true" Type="inserted" AffectingNumber="410" AffectingEffectsExtent="N.I." AffectedYear="2002" AffectingClass="NorthernIrelandStatutoryRule" URI="http://www.legislation.gov.uk/id/effect/key-e2bc5f23c714cca5e6d8bd3ac746e22c" AffectedNumber="352" Comments="cite 1, 2">
<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-4B-9" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/4B/9" err:Ref="Section missing in legislation" Missing="true">reg. 4B(9)</ukm:Section>
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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/3">reg. 3</ukm:Section>
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<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/1/2">reg. 1(2)</ukm:Section>
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<ukm:InForce Applied="false" Date="2006-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="substituted for reg. 77(3)(a)(b)" Modified="2023-11-21T11:40:03Z" AffectedYear="2002" AffectingEffectsExtent="N.I." RequiresApplied="true" AffectingYear="2010" Row="6" AffectedClass="NorthernIrelandStatutoryRule" AffectedNumber="352" AffectingProvisions="reg. 4(a)" URI="http://www.legislation.gov.uk/id/effect/key-52931b8613de6e9a43bd51ca9b48483f" AffectingURI="http://www.legislation.gov.uk/id/nisr/2010/410" AffectingNumber="410" EffectId="key-52931b8613de6e9a43bd51ca9b48483f" Comments="cite 1, 2" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" AffectedProvisions="reg. 77(3)(a)-(c)" AffectingClass="NorthernIrelandStatutoryRule">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="regulation-77-3-a" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/77/3/a" End="regulation-77-3-c" UpTo="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/77/3/c" FoundEnd="regulation-77" MissingEnd="true">
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</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-a" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/4/a">reg. 4(a)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/1/2">reg. 1(2)</ukm:Section>
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<ukm:InForce Applied="false" Date="2006-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" Type="substituted for reg. 77(7)(a)(b)" AffectedNumber="352" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" URI="http://www.legislation.gov.uk/id/effect/key-ffe70a80018677f938757c213b49541a" Comments="cite 1, 2" AffectedYear="2002" Modified="2023-11-21T11:40:03Z" AffectingYear="2010" AffectingEffectsExtent="N.I." Row="8" AffectingURI="http://www.legislation.gov.uk/id/nisr/2010/410" EffectId="key-ffe70a80018677f938757c213b49541a" AffectingProvisions="reg. 4(c)" AffectingNumber="410" AffectedProvisions="reg. 77(7)(a)-(c)" AffectingClass="NorthernIrelandStatutoryRule" AffectedClass="NorthernIrelandStatutoryRule">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
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<ukm:SectionRange Start="regulation-77-7-a" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/77/7/a" End="regulation-77-7-c" UpTo="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/77/7/c" FoundEnd="regulation-77" MissingEnd="true">
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</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-c" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/4/c">reg. 4(c)</ukm:Section>
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<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/1/2">reg. 1(2)</ukm:Section>
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<ukm:InForce Applied="false" Date="2006-04-01" Qualification="wholly in force"/>
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<ukm:UnappliedEffect RequiresApplied="true" AffectingClass="NorthernIrelandStatutoryRule" Type="substituted for reg.78(6)" EffectId="key-89bd227feb90fbde19633c894ea18908" AffectedProvisions="reg. 78(6)-(8)" AffectedNumber="352" AffectedYear="2002" Comments="cite 1, 2" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" AffectingEffectsExtent="N.I." AffectedClass="NorthernIrelandStatutoryRule" AffectingNumber="410" AffectingProvisions="reg. 5(c)" URI="http://www.legislation.gov.uk/id/effect/key-89bd227feb90fbde19633c894ea18908" Modified="2023-11-21T11:40:03Z" AffectingYear="2010" AffectingURI="http://www.legislation.gov.uk/id/nisr/2010/410" Row="11">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="regulation-78-6" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/78/6" End="regulation-78-8" UpTo="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/78/8" FoundEnd="regulation-78" MissingEnd="true">
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</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-5-c" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/5/c">reg. 5(c)</ukm:Section>
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<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/1/2">reg. 1(2)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2006-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectingNumber="410" Row="12" Comments="cite 1, 2" AffectedClass="NorthernIrelandStatutoryRule" AffectingProvisions="reg. 6" AffectedYear="2002" EffectId="key-095d95ede174928ffb800b84f94102d8" RequiresApplied="true" AffectedNumber="352" AffectedProvisions="reg. 78A" Type="inserted" AffectingClass="NorthernIrelandStatutoryRule" AffectingEffectsExtent="N.I." AffectingYear="2010" AffectingURI="http://www.legislation.gov.uk/id/nisr/2010/410" URI="http://www.legislation.gov.uk/id/effect/key-095d95ede174928ffb800b84f94102d8" Modified="2023-11-21T11:40:03Z" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352">
<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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<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6" URI="http://www.legislation.gov.uk/id/nisr/2010/410/regulation/6">reg. 6</ukm:Section>
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</ukm:InForceDates>
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<ukm:UnappliedEffect RequiresApplied="true" affectingLegislation="2009 SR0034" URI="http://www.legislation.gov.uk/id/effect/nisr-2009-34-ks39ogc5-62" AffectingNumber="34" AffectedProvisions="Regulations" AffectingURI="http://www.legislation.gov.uk/id/nisr/2009/34" Type="revoked in part" Created="2024-10-25T11:46:23Z" AffectingYear="2009" AffectedNumber="352" AffectedClass="NorthernIrelandStatutoryRule" Row="62" AffectingEffectsExtent="N.I." AffectingProvisions="Sch. 1" AffectingClass="NorthernIrelandStatutoryRule" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" AffectedYear="2002" EffectId="key-e43ee9c1f4dc9422929532242b711adc">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>Regulations</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nisr/2009/34/schedule/1">Sch. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/nisr/2009/34/regulation/3">reg. 3</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/nisr/2009/34/regulation/1/1">reg. 1(1)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2009-04-01" Qualification="wholly in force"/>
</ukm:InForceDates>
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<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/nisr-2009-34-ks39ogc5-72" affectingLegislation="2009 SR0034" AffectedClass="NorthernIrelandStatutoryRule" AffectingClass="NorthernIrelandStatutoryRule" AffectingNumber="34" EffectId="key-f9f01905f23bacd282ffcd04152b2b33" RequiresApplied="true" AffectedNumber="352" Row="72" AffectingProvisions="Sch. 3 para. 2" AffectingYear="2009" AffectedURI="http://www.legislation.gov.uk/id/nisr/2002/352" Type="inserted" AffectedProvisions="reg. 17(2A)" AffectedYear="2002" AffectingURI="http://www.legislation.gov.uk/id/nisr/2009/34" Created="2024-10-25T11:46:23Z" AffectingEffectsExtent="N.I.">
<ukm:AffectedTitle>Local Government Pension Scheme Regulations (Northern Ireland) 2002</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-17-2A" URI="http://www.legislation.gov.uk/id/nisr/2002/352/regulation/17/2A" FoundRef="regulation-17">reg. 17(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nisr/2009/34/schedule/3">Sch. 3 </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:AffectingTitle>The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016</ukm:AffectingTitle>
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<ukm:AffectingTitle>The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019</ukm:AffectingTitle>
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<ukm:AffectedProvisions>Regulations</ukm:AffectedProvisions>
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<ukm:AffectingProvisions>
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<ukm:Savings>
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<ukm:Alternatives>
<ukm:Alternative Date="2008-11-27" URI="http://www.legislation.gov.uk/nisr/2002/352/pdfs/nisr_20020352_en.pdf" Title="Print Version"/>
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<ukm:Statistics>
<ukm:TotalParagraphs Value="216"/>
<ukm:BodyParagraphs Value="145"/>
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<Secondary>
<Schedules>
<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4" NumberOfProvisions="10" NumberFormat="default" id="schedule-4">
<Number>SCHEDULE 4</Number>
<TitleBlock>
<Title>REVENUE RESTRICTIONS</Title>
</TitleBlock>
<ScheduleBody>
<Chapter DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/chapter/2/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/chapter/2" NumberOfProvisions="1" id="schedule-4-chapter-2">
<Title>
<Emphasis>Class A members</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2" id="schedule-4-paragraph-2">
<Pnumber>2</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/1/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/1" id="schedule-4-paragraph-2-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This paragraph sets out limits on benefits in respect of local government employment payable to or in respect of a Class A member under these Regulations.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/2/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/2" id="schedule-4-paragraph-2-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The aggregate pension payable must not exceed one sixtieth of the member’s final remuneration multiplied by his years of service.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/3/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/3" id="schedule-4-paragraph-2-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subject to sub-paragraph (2), the aggregate pension payable on retirement must not exceed the lesser of –</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/3/a/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/3/a" id="schedule-4-paragraph-2-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>one thirtieth of the member’s final remuneration multiplied by the member’s years of service or 20 years if less; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/3/b/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/3/b" id="schedule-4-paragraph-2-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>two-thirds of the member’s final remuneration less the value of any retained rights.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/4/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/4" id="schedule-4-paragraph-2-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>But for a pension payable under regulation 29 (ill-health) the limit is the maximum retirement grant payable under sub-paragraph (6) or (7) assuming he had continued as an active member until his normal retirement date.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/5/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/5" id="schedule-4-paragraph-2-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The aggregate pension payable to a member who has elected under regulation 7 to leave the Scheme but remains in local government employment is the greater of –</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/5/a/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/5/a" id="schedule-4-paragraph-2-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>one sixtieth of the member’s final remuneration multiplied by his years of service prior to leaving the Scheme or 40 years if less; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/5/b/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/5/b" id="schedule-4-paragraph-2-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the maximum pension that could have been payable at his normal retirement date under sub-paragraph (2) or (3) multiplied by the fraction of which –</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/5/b/i/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/5/b/i" id="schedule-4-paragraph-2-5-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the numerator is the member’s years of service prior to leaving the Scheme or 40 years if less, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/5/b/ii/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/5/b/ii" id="schedule-4-paragraph-2-5-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the denominator is his total period of membership assuming he had remained an active member until his normal retirement date or 40 years if less.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
<P1para>
<Text>This amount may be increased by 5 per cent. for each complete year, or in line with any increase in the retail prices index if greater, between the relevant date and the date on which the pension becomes payable.</Text>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/6/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/6" id="schedule-4-paragraph-2-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>For sub-paragraphs (2), (3), (4) and (5) a member who is entitled to be paid a lump sum on retirement is treated as if he were entitled instead to be paid a pension on retirement of an annual amount equal to one twelfth of the lump sum.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/7/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/7" id="schedule-4-paragraph-2-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>The aggregate benefit payable by way of lump sum must not exceed three eightieths of the member’s final remuneration, multiplied by his years of service.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/8/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/8" id="schedule-4-paragraph-2-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Subject to sub-paragraph (7), the aggregate benefit payable by way of a lump sum must not exceed the lesser of –</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/8/a/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/8/a" id="schedule-4-paragraph-2-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>three times the initial pension paid to the member under Part II and Part III excluding Chapter IV of Part III; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/8/b/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/8/b" id="schedule-4-paragraph-2-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>one and a half times the member’s final remuneration.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/9/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/9" id="schedule-4-paragraph-2-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>But for a lump sum payable under regulation 29 the limit is the maximum retirement grant payable under sub-paragraph (7) or (8) assuming he had continued as an active member until his normal retirement date.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/10/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/10" id="schedule-4-paragraph-2-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>The benefits payable by way of lump sum on the death of an active or deferred member must not exceed four times his final remuneration (disregarding the proviso in paragraph 1(9), paragraph 1(10) and paragraph 9(6)) less any lump sum death in service retained rights (other than a refund of the member’s contributions and any interest on such contributions) or, if greater £5000.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/11/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/11" id="schedule-4-paragraph-2-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>The total service taken into account under sub-paragraphs (2), (4), (7) and (9) must not exceed 40 years.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/12/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/12" id="schedule-4-paragraph-2-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>The aggregate pension in respect of local government employment for a surviving spouse or eligible child of a member (other than a pension provided by surrender of the member’s own pension under regulation 36) payable or prospectively payable to that surviving spouse or eligible child shall not exceed –</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/12/a/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/12/a" id="schedule-4-paragraph-2-12-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of an active or deferred member, an amount equal to two thirds of the amount which would be payable under sub-paragraph (4), ignoring any retained rights, if the member had retired under regulation 29 on the date of his death; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/12/b/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/12/b" id="schedule-4-paragraph-2-12-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of a pensioner member, an amount equal to two thirds of the amount payable at the date of death under sub-paragraph (2), (3), (4), (5) or (6), ignoring any retained rights.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/13/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/13" id="schedule-4-paragraph-2-13">
<Pnumber>13</Pnumber>
<P2para>
<Text>If pensions are payable to more than one of the member’s surviving spouse and eligible children, the aggregate of all such pensions shall not exceed –</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/13/a/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/13/a" id="schedule-4-paragraph-2-13-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on the death of an active member or a deferred member the amount payable under sub-paragraph (4); and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/13/b/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/13/b" id="schedule-4-paragraph-2-13-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on the death of a pensioner member, the amount payable under sub-paragraph (2), (3), (4), (5) or (6).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/14/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/14" id="schedule-4-paragraph-2-14">
<Pnumber>14</Pnumber>
<P2para>
<Text>The final remuneration of a Class A member must not exceed the Revenue permitted maximum.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2002/352/schedule/4/paragraph/2/15/made" IdURI="http://www.legislation.gov.uk/id/nisr/2002/352/schedule/4/paragraph/2/15" id="schedule-4-paragraph-2-15">
<Pnumber>15</Pnumber>
<P2para>
<Text>But if a Class A member is an existing rights member sub-paragraph (14) does not apply for calculating any benefit under the Scheme in so far as it is calculated by reference to a credited period which is counted as a period of membership under regulation 125(1).</Text>
</P2para>
</P2>
</P1para>
</P1>
</Chapter>
</ScheduleBody>
</Schedule>
</Schedules>
</Secondary>
</Legislation>