The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008
PART 1INTRODUCTORY AND GENERAL
CHAPTER 1INTRODUCTION
1Citation, commencement and effect
2Application of remaining Parts
CHAPTER 2SCHEME REPORTS AND ACCOUNTS
3Actuarial reports and accounts
4Cost Sharing
5Provision of information relevant for tax purposes
PART 2BENEFITS FOR OFFICERS
CHAPTER 1INTRODUCTION
General interpretation
6Interpretation: general
Pensionable service
7Meaning of “pensionable service”
8Meaning of “pensionable service”: part-time service
9Pensionable service: breaks in service
Qualifying service
10Meaning of “qualifying service”
11Qualifying service: disregard of breaks in service
Calculating service
12Calculation of periods of membership or service
Pensionable pay
13Meaning of “pensionable pay”
14Pensionable pay: breaks in service
Reckonable pay
15Meaning of “reckonable pay”: general
16Adjustments for inflation in determining reckonable pay under regulation 15
17Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service
17ARestriction of reckonable pay where the Department considers the amount is inordinate
18Meaning of “reckonable pay”: non-concurrent part-time employment
19Meaning of “reckonable pay”: concurrent part-time employments
20Out of hours providers
CHAPTER 2MEMBERSHIP
21Eligibility: general
21AEligibility: transitional
22Restrictions on eligibility: general
23Concurrent employments
Joining and leaving the Scheme
24Joining this Section of the Scheme
25Opting out of this Section of the Scheme
26Restriction on further participation in this Section of the Scheme
CHAPTER 3CONTRIBUTIONS
Basic contributions by members
27 Contributions by members
28Contribution rate for members other than non-GP providers
2929 Determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP Providers
30Contribution rate and determination of pensionable earnings for non-GP providers
Contributions by employing authorities
31Contributions by employing authorities: general
32Contributions by employing authorities: members becoming entitled to pensions under regulation 55
33Guarantees, indemnities and bonds
Additional contributions to purchase additional pensions
34Member's option to pay additional periodical contributions to purchase additional pension
35Effect of member being absent or leaving and rejoining this Section of the Scheme during the contribution option period
36Member's option to pay lump sum contribution to purchase additional pension
37Payment of additional lump sum contributions by employing authority
38Exercise of options under regulations 34, 36 and 37
39Cancellation of options under regulation 34
40Effect of payment of additional contributions under this Chapter
41Effect of death or early payment of pension after option exercised under regulation 34, 36 or 37
42Effect of part payment of periodical contributions
43Revaluation of increases bought under options: members’ pensions
Repayment of contributions
44Repayment of contributions
CHAPTER 4MEMBERS' RETIREMENT BENEFITS
Entitlement to pensions
45Normal retirement pensions
46Pension credit members
47Late payment of pension with actuarial increase
48Early payment of pensions with actuarial reduction
49Partial retirement (members aged at least 55)
50Increase in pensionable pay following exercise of option under regulation 49
51Application of regulations 49 and 50 where concurrent part-time employments held
52Early retirement on ill-health (active members and non-contributing members )
53Re-assessment of entitlement to an ill-health pension determined under regulation 52
54Early retirement on ill-health (deferred members)
55Early retirement on termination of employment by employing authority
56Option to have periods of service treated separately where pay is reduced
57Exceptions to requirement that HSC employment must have ceased
Options to exchange pension for lump sum
58General option to exchange part of pension for lump sum
59Option for members in serious ill-health to exchange whole pension for lump sum
Pension debit members and pension credit members
60Reduction in pension debit member’s benefits
61Pension credit member's rights
Allocation
62Election to allocate pension
63Procedure for election under regulation 62
64Effect of allocation
Dual capacity membership
65Dual capacity membership
Contracting-out obligations (GMPs, etc.)
66Guaranteed minimum pensions etc
CHAPTER 5DEATH BENEFTS
Pensions for surviving adults
67Surviving adult dependants' pensions
68Meaning of “surviving scheme partner”
69Amount of pensions under regulation 67: active and non-contributing members
70Amount of pensions under regulation 67: pensioner members
71Amount of pensions under regulation 67: deferred members
72Recent leavers
73Re-employed pensioners: adult survivor pensions in initial period
Pensions for dependent children
74Surviving children's pensions
75Meaning of “dependent child”
76Amount of children's pension under regulation 74: deceased active members and deceased non-contributing members
77Amount of children's pension under regulation 74: deceased pensioner members
78Amount of children's pension under regulation 74: deceased deferred members
79Amount of children's pension under regulation 74: recent leavers
80Power to increase pension in respect of children not maintained by surviving parent etc
81Amount of children's pension under regulation 74: re-employed pensioners
Lump sum death benefits
82Lump sum benefits on death: introduction
83Amount of lump sum: single capacity members and recent leavers (disregarding regulation 49 employments)
84Amount of lump sum: dual capacity members (disregarding regulation 49 employments)
85Amount of lump sum: dual capacity members: members with pensions under regulation 49
86Amount of lump sum: pension credit members
86APension payable when member dies on or after reaching age 75
87Payment of lump sums or pensions on death
88Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths
Miscellaneous and general provisions
89Death during period of absence
90Polygamous marriages
91Dual capacity membership: death benefits
92Guaranteed minimum pensions for surviving spouses and civil partners
CHAPTER 6TRANSFERS
Transfers out
93Introduction: rights to transfer value payment
94Applications for statements of entitlement
95Applications for transfer value payments: general
96Applications for transfer value payments: time limits
97Ways in which transfer value payments may be applied
98Calculating amounts of transfer value payments
99Effect of transfers-out
Transfers in
100Right to apply for acceptance of transfer value payment from another scheme
101Procedure for applications under regulation 100
102Acceptance of transfer value payments
103Calculation of transferred-in pensionable service
104Meaning of “capped transferred-in service”
105Public sector transfer arrangements
106Bulk transfers out
107Bulk transfers in
108EU and other overseas transfers
Transfers across
108ATransfers across from the 1995 Section
108BRight to transfer a deferred pension to the 2015 Scheme
CHAPTER 7RE-EMPLOYMENT AND REJOINING this Section of THE SCHEME
Preliminary
109Application of Chapter 7
General rule: separate treatment of service etc except where unfavourable to member
110General rule: separate treatment of service etc
111Exception to general rule in regulation 110
Special rules about re-employment of ill-health pensioners
112Effect of re-employment on tier 2 ill-health pensions
113Re-employed tier 1 ill-health pensioners
Special rule for members transferred out on transfer of undertaking
114Deferred pension becoming payable during HSC re-employment as a result of a transfer of undertaking
CHAPTER 8ABATEMENT
115Application of Chapter 8
116Information
117Reduction of pension
118Meaning of “relevant income”
119Meaning of “previous pay”: general
120Meaning of “previous pay”: members with concurrent employments
121Application of this Chapter to part-time employment
122Employed pensioners with more than one pension
123Provisional reductions and later adjustments
CHAPTER 9MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
Scheme administrator
124Appointment of scheme administrator
Claims
125Claims for benefits
125AProvision of information: continuing entitlement to benefit
Power to extend time limits
126Power to extend time limits
Beneficiaries who are incapable of looking after their affairs
127Beneficiaries who are incapable of looking after their affairs
Commutation of small pensions
128Commutation of small pensions
Reduction in and forfeiture of benefits
129Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
130Forfeiture of rights to benefits
Provisions about tax
131Deduction of tax
Interest on delayed payments
132Interest on late payment of benefits and refunds of contributions
132AInterest and Administration Charges: Late paid contributions
Determination of questions
133Determination of questions
General prohibition on unauthorised payments
134General prohibition on unauthorised payments
Prohibition on assignment or charging of benefits
135Prohibition on assignment or charging of benefits
Record keeping and contribution estimates
136Employing authority and certain member record keeping and contribution estimates
136ZABenefit information statements
CHAPTER 102008 Section Optants
136AApplication of Chapter 10 of this Part
136BOptions for 1995 Section members to join this Section of the Scheme under Chapter 10 of this Part
Transfer of service from the 1995 Section
136CService credited from the 1995 Section
136DTreatment of Additional Pension
136ETreatment of Additional Service
136FTreatment of unreduced retirement lump sum
136GTreatment of 2008 Section Optants to whom regulation 52(3) of the 1995 Regulations applied immediately before 1 April 2008
136HPension debit members
136ITreatment of 2008 Section Optants to whom regulation 82 of the 1995 Regulations applied immediately before 1st April 2008
136JRestriction on pensionable pay used for calculating benefits in respect of capped Optant service
136KMeaning of “capped Optant service”
136LAmount of pension and lump sum to be to be paid to a 2008 Section Optant
Miscellaneous provisions
136MTransfers in: transitional provision
136N2008 Section Optants: Transitional Tier 2 ill-health pension
136OTreatment of ill-health retirement applications made by 2008 Section Optants within one year of joining this Section of the Scheme
136PApplication of regulation 53 where a 2008 Section Optant has submitted an application for ill-health retirement under the 1995 Section
136QApplication of regulation 53 where a 2008 Section Optant has submitted an application for ill-health retirement under the 2008 Section within a year of joining the 2008 Section
136RTransitional Provision: Treatment of additional service in respect of Optants retiring on the grounds of ill Health
136SCircumstances in which a 1995 Section member may defer making an option to join this Section of the Scheme under regulation 136B
136TNominations and notices accepted by the Department under the 1995 Regulations to apply under Chapter 5 of this Part of these Regulations
136ULate payment of pension with actuarial increase for a 2008 Optant
136V2008 Section Optants who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations
136WLump sum payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations
136XChildren’s pensions payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations.
CHAPTER 11
Waiting Period Joiners
136YApplication of Chapter 11 of this Part
136ZNominations and notices accepted by the Department under the 1995 Regulations and Chapter 5 of this Part of these Regulations
136ZAWaiting Period Joiners who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations
136ZBLump sum payable on the death of a Waiting Period Joiner
136ZCChildren’s pensions payable on the death of a Waiting Period Joiner
PART 3BENEFITS FOR PRACTITIONERS ETC.
CHAPTER 1INTRODUCTION
Preliminary
137Interpretation of Part 3: general
138Interpretation: further provisions
139Meaning of “pensionable service”
140Pensionable service: breaks in service
Qualifying service
141Meaning of “qualifying service”
Qualifying service: disregard of breaks in service
142(1) This regulation applies for the purpose of calculating the...
Pensionable earnings
143Meaning of “pensionable earnings”
144Pensionable earnings — breaks in service
145Calculating pensionable earnings of medical practitioners in partnership
146Elections relating to calculation of pensionable earnings in medical partnerships
147Restriction on pensionable earnings used for calculating benefits in respect of capped transferred-in service
148Distribution of pensionable earnings between principal dental practitioners employed or engaged by the same GDS provider
149Meaning of pensionable earnings in relation to other practitioners
150Exclusions and deductions from pensionable earnings — all practitioners
151Limit on pensionable earnings — dentist performers carrying on deceased person's business
152Out of hours providers
CHAPTER 2MEMBERSHIP
153Eligibility: general
153AEligibility: transitional
154Restrictions on eligibility: general
155Concurrent employments
155AParticipators in pilot schemes
Joining and leaving the Scheme
156Joining this Section of the Scheme
157Opting out of this Section of the Scheme
158Restriction on further participation in this Section of the Scheme
159Membership: locum practitioners
CHAPTER 3CONTRIBUTIONS
Basic contributions by members
160Contributions by members
161Members' contribution rate
162Contributions by employing authorities: general
163Guarantees, indemnities and bonds
164Payment of Contributions
Additional contributions to purchase additional pensions
165Member's option to pay additional periodical contributions to purchase additional pension
166Effect of member being absent or leaving and rejoining this Section of the Scheme during the contribution option period
167Member's option to pay lump sum contribution to purchase additional pension
168Payment of additional lump sum contributions by employing authority
169Exercise of options under regulations 165, 167 and 168
170Cancellation of options under regulation 165
171Effect of payment of additional contributions under this Chapter
172Effect of death or early payment of pension after option exercised under regulation 165, 167 or 168
173Effect of part payment of periodical contributions
174Revaluation of increases bought under options: members’ pensions
Repayment of contributions
175Repayment of contributions
CHAPTER 4MEMBERS' RETIREMENT BENEFITS
Entitlement to pensions
176Normal retirement pensions
177Pension credit members
178Late payment of pension with actuarial increase
179Early payment of pensions with actuarial reduction
180Partial retirement (members aged at least 55)
181Increase in level of engagement following exercise of option under regulation 180
182Early retirement on ill-health (active members and non-contributing members )
183Re-assessment of entitlement to an ill-health pension determined under regulation 182
184Early retirement on ill-health (deferred members)
Options to exchange pension for lump sum
185General option to exchange part of pension for lump sum
186Option for members in serious ill-health to exchange whole pension for lump sum
Pension debit members and pension credit members
187Reduction in pension debit member’s benefits
188Pension credit member's rights
Allocation
189Election to allocate pension
190Procedure for election under regulation 189
191Effect of allocation
Dual capacity membership
192Dual capacity membership
Contracting-out obligations (GMPs, etc.)
193Guaranteed minimum pensions etc
193AExceptions to requirement that HSC employment must have ceased
CHAPTER 5DEATH BENEFTS
Pensions for surviving adults
194Surviving adult dependants' pensions
195Meaning of “surviving scheme partner”
196Amount of pensions under regulation 194: active and non-contributing members
197Amount of pensions under regulation 194: pensioner members
198Amount of pensions under regulation 194: deferred members
199Recent leavers
200Re-employed pensioners: adult survivor pensions in initial period
Pensions for dependent children
201Surviving children's pensions
202Meaning of “dependent child”
203Amount of children's pension under regulation 201: deceased active members and deceased non-contributing members
204Amount of children's pension under regulation 201: deceased pensioner members
205Amount of children's pension under regulation 201: deceased deferred members
206Amount of children's pension under regulation 201: recent leavers
207Power to increase pension in respect of children not maintained by surviving parent etc
208Amount of children's pension under regulation 201: re-employed pensioners
Lump sum death benefits
209Lump sum benefits on death: introduction
210Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)
211Amount of lump sum: dual capacity members (disregarding regulation 180 employments)
212Amount of lump sum: dual capacity members: members with pensions under regulation 180
213Amount of lump sum: pension credit members
213APension payable when member dies on or after reaching age 75
214Payment of lump sums or pensions on death
215Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths
Miscellaneous and general provisions
216Death during period of absence
217Polygamous marriages
218Dual capacity membership: death benefits
219Guaranteed minimum pensions for surviving spouses and civil partners
CHAPTER 6TRANSFERS
Transfers out
220Introduction: rights to transfer value payment
221Applications for statements of entitlement
222Applications for transfer value payments: general
223Applications for transfer value payments: time limits
224Ways in which transfer value payments may be applied
225Calculating amounts of transfer value payments
226Effect of transfers-out
Transfers in
227Right to apply for acceptance of transfer value payment from another scheme
228Procedure for applications under regulation 227
229Acceptance of transfer value payments
230 Calculation of increase to pensionable earnings as the result of a transfer-in
231 Meaning of “Capped increase to pensionable earnings"
232Public sector transfer arrangements
233Bulk transfers out
234Bulk transfers in
235EU and other overseas transfers
Transfers across
235ATransfers across from the 1995 Section
235BRight to transfer a deferred pension to the 2015 Scheme
CHAPTER 7RE-EMPLOYMENT AND REJOINING THE SCHEME
Preliminary
236Application of Chapter 7
General rule: separate treatment of service etc except where unfavourable to member
237General rule: separate treatment of service etc
238Exception to general rule in regulation 237
Special rules about re-employment of ill-health pensioners
239Effect of re-employment on tier 2 ill-health pensions
240Re-employed tier 1 ill-health pensioners
CHAPTER 8ABATEMENT
241Application of Chapter 8
242Information
243Reduction of pension
244Meaning of “relevant income”
245Meaning of “previous earnings”: general
246Employed pensioners with more than one pension
247Provisional reductions and later adjustments
CHAPTER 9MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
Scheme administrator
248Appointment of Scheme administrator
Claims
249Claims for benefits
249AProvision of information: continuing entitlement to benefit
Power to extend time limits
250Power to extend time limits
Beneficiaries who are incapable of looking after their affairs
251Beneficiaries who are incapable of looking after their affairs
Commutation of small pensions
252Commutation of small pensions
Reduction in and forfeiture of benefits
253Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
254Forfeiture of rights to benefits
Provisions about tax
255Deduction of tax
Interest on delayed payments
256Interest on late payment of benefits and refunds of contributions
256AInterest and Administration Charges: Late paid contributions
Determinations
257Determination of questions
General prohibition on unauthorised payments
258General prohibition on unauthorised payments
Prohibition on assignment or charging of benefits
259Prohibition on assignment or charging of benefits
Record keeping and contribution estimates
260Employing authority and certain member record keeping and contribution estimates
260ZABenefit information statements
CHAPTER 10Section 2008 Optants
260AApplication of Chapter 10 of this Part
260BOptions for 1995 Section members to join this Section of the Scheme under Chapter 10 of this Part
Transfer of service and pensionable earnings from the 1995 Section
260CService and pensionable earnings credited from the 1995 Section
260DTreatment of Additional Pension
260ETreatment of Additional Service and pensionable earnings
260FTreatment of unreduced retirement lump sum
260GTreatment of 2008 Section Optants to whom regulation 52(3) of the 1995 Regulations applied immediately before 1st April 2008
260HPension debit members
260IPensionable earnings credited under regulations 260C and 260E to be treated as capped Optant pensionable earnings
Miscellaneous provisions
260JTransfers in: transitional provision
260KAmount of pension and lump sum be to be paid to a 2008 Section Optant
260LNominations and notices accepted by the Department under the 1995 Regulations to apply under Chapter 5 of this Part of these Regulations
260M2008 Section Optants: Transitional Tier 2 ill-health pension
260NTreatment of ill-health retirement applications made by 2008 Section Optants within one year of joining this Section
260OApplication of regulation 183 where a 2008 Section Optant has submitted an application for ill-health retirement under the 1995 Section
260PApplication of regulation 183 where a 2008 Section Optant has submitted an application for ill-health retirement under the 2008 Section within a year of joining the 2008 Section
260QLate payment of pension with actuarial increase for a 2008 Optant
260RTransitional Provision: Treatment of additional service and pensionable earnings in respect of Optants retiring on the grounds of ill Health
260STreatment of service credited from the 1995 Section when benefits in cases of mixed service are payable
260TCircumstances in which a 1995 Section member may defer making an option to join this Section of the Scheme under regulation 260B
260U2008 Section Optants who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations
260VLump sum payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations
260WChildren’s pensions payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations.
CHAPTER 11
Waiting Period Joiners
260XApplication of Chapter 11 of this Part
260YNominations and notices accepted by the Department under the 1995 Regulations and Chapter 5 of this Part of these Regulations
260ZWaiting Period Joiners who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations
260ZALump sum payable on the death of a Waiting Period Joiner
260ZBChildren’s pensions payable on the death of a Waiting Period Joiner
PART 4BENEFITS IN CASES OF MIXED SERVICE
CHAPTER 1INTRODUCTION
Application of Part 4
261Application of Part 4
Preliminary
262Interpretation: general
CHAPTER 2COMPARISON OF ENTITLEMENTS
Application of Chapter 2
263Application of Chapter 2
Officer service before practitioner service
264Cases with up to 10 years of officer service
265Cases with more than 10 years of officer service
Officer service after practitioner service
266Cases with less than 1 year of officer service
267Cases with 1 year or more of officer service
Concurrent officer and practitioner service
268Cases with less than 1 year of concurrent officer service
269Cases with 1 year or more of concurrent officer service
Non-concurrent Officer and Practitioner Service
269ACases with non-concurrent officer service between periods of practitioner service
Calculation methods
270Calculation method A
271Calculation method B
272Calculation method C
272ACalculation method D
CHAPTER 3MODIFICATION OF BENEFITS
Members' retirement benefits
273Top-up where reference amount greater than base amount
Death benefits
274Death benefits where member entitled to top-up
CHAPTER 4GENERAL MODIFICATIONS
45 year service limit
275Pensionable service limit
Claims and notices
276Applications, claims and notices
Abatement
277Reduction of pension
2008 No. 256
HEALTH AND PERSONAL SOCIAL SERVICES

The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Made
Coming into operation

M1The Department of Health, Social Services and Public Safety makes the following Regulations in exercise of the powers conferred by Articles 12 and 14 (1) of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972 , with the consent of the Department of Finance and Personnel.

In accordance with Article 12 (4) of that Order, the Department has consulted with representatives of persons likely to be affected by these Regulations, as appeared to it to be appropriate.