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PART 2N.I.BENEFITS FOR OFFICERS

CHAPTER 9N.I.MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

Scheme administratorN.I.

Appointment of scheme administratorN.I.

124.—(1) For the purposes of this Part and of Part 4 of the Finance Act 2004, the Scheme administrator is the Department.

ClaimsN.I.

Claims for benefitsN.I.

[F1125.—(1) A person claiming to be entitled to benefits under this Part (“the claimant”) shall make a claim in writing to the Department.

(2) Pursuant to such a claim, the claimant and, where appropriate, the member’s employing authority (including any previous employing authority of the member) shall provide such—

(a)evidence of entitlement;

(b)information required in order to deal with the claim; and

(c)authority or permission as may be necessary for the release by third parties of information in their possession relating to the claimant or member,

as the Department may from time to time require for the purposes of this Part.

(3) A claim referred to in paragraph (1) may be made by a person or persons other than the claimant where the Department so provides.

(4) Any claim for benefit required in writing under this Part, and any evidence, information, authority or permission given in connection with that claim, may be made or given by means of an electronic communication where such method of communication is approved by the Department from time to time.

(5) In this regulation, “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000.]

Textual Amendments

[F2Provision of information: continuing entitlement to benefitN.I.

125A—(1) The Department may specify a date by which a person who is in receipt of a benefit under this Section of the Scheme is to provide the Department with all or any of the following material—

(a)evidence of the person’s identity;

(b)the person’s contact details;

(c)evidence of the person’s continuing entitlement to the benefit.

(2) Where a person fails to provide the material referred to in paragraph (1) in accordance with that paragraph the Department may withhold all, or any part of, any benefit payable to that person.]

Textual Amendments

Power to extend time limitsN.I.

Power to extend time limitsN.I.

126.  The Department may extend any time limit mentioned in this Part as it applies in any particular case.

Beneficiaries who are incapable of looking after their affairsN.I.

Beneficiaries who are incapable of looking after their affairsN.I.

127.—(1) In the case of a beneficiary who, in the opinion of the Department, is by reason of illness, mental disorder, minority or otherwise unable to look after the beneficiary's affairs, the Department may—

(a)use any amount due to the beneficiary under the Scheme for the beneficiary's benefit, or

(b)pay it to some other person to do so.

(2) Payment of an amount to a person other than the beneficiary under paragraph (1) discharges the Department from any obligation under the Scheme in respect of the amount.

Commutation of small pensionsN.I.

Commutation of small pensionsN.I.

128.—(1) The Department may pay any person entitled to a pension under [F3this Section of] the Scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under [F3this Section of] the Scheme on the person's death apart from the payment if the conditions specified in paragraph (2) are met.

(2) The conditions are that the payment complies with the following requirements (in so far as they apply)—

(a)the contracting-out requirements,

(b)the preservation requirements,

(c)regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997 M1,

F4(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)the lump sum rule (see, in particular, paragraph 7 of Schedule 29 to the Finance Act 2004: trivial commutation lump sums for the purposes of Part 4 of that Act), F5...

(f)the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule: trivial commutation lump sum death benefit for the purposes of that Part)[F6; and

(g)Regulation 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 (payment by larger pension schemes).]

(3) The lump sum must be calculated by the Department in accordance with advice from the Scheme actuary.

(4) The payment of a lump sum under this regulation discharges all liabilities of the Department in respect of the pension in question and of any other such benefits as mentioned in paragraph (1).

Textual Amendments

Marginal Citations

Reduction in and forfeiture of benefitsN.I.

Reduction in benefits in cases where loss caused by member's crime, negligence or fraudN.I.

129.—(1) If, as a result of a member's criminal, negligent or fraudulent act or omission, a loss to public funds occurs that arises out of or is connected with the member's employment relationship with the member's employer, the Department—

(a)may reduce any pension or other benefit payable to, or in respect of, the member under these Regulations by an amount less than or equal to the loss, or

(b)in a case where the loss equals or exceeds the value of the pension or other benefit, reduce them to nil or by any amount less than that value.

(2) Paragraph (1) does not apply so far as the pension or other benefit—

(a)is a guaranteed minimum pension or safeguarded rights which are derived from rights to such a pension, or

(b)arise out of a transfer payment.

(3) If the Department proposes to exercise the power under paragraph (1), the Department must give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

(4) If the amount of the loss is disputed, no reduction may be made under paragraph (1) until the member's obligation to make good the loss has become enforceable—

(a)under the order of a competent court, or

(b)in consequence of an award of an arbitrator.

(5) If the loss is suffered by an employing authority, the amount of any reduction under paragraph (1) must be paid to that authority.

Forfeiture of rights to benefitsN.I.

130.—(1) The Department may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

(a)the member is convicted of any of the offences specified in paragraph (2), and

(b)the offence was committed before the benefit or other amount becomes payable.

(2) The offences are—

(a)an offence in connection with employment that qualifies the member to belong to [F7this Section of] the Scheme, in respect of which the Secretary of State has issued a forfeiture certificate,

(b)one or more offences under the Official Secrets Acts 1911 to 1989 for which the member has been sentenced on the same occasion to—

(i)a term of imprisonment of at least 10 years, or

(ii)two or more consecutive terms amounting in aggregate to at least 10 years.

(3) In paragraph (2)(a) “forfeiture certificate” means a certificate that the Secretary of State is satisfied that the offence—

(a)has been gravely injurious to the State, or

(b)is liable to lead to serious loss of confidence in the public service.

(4) The Department may direct that all or part of any rights to benefits or other amounts payable in respect of a member under these Regulations be forfeited where the benefits or amounts are payable to a person to whom paragraph (5) applies who has been convicted of the murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.

(5) This paragraph applies to a person who is—

(a)the member's widow, widower, nominated partner or surviving civil partner,

(b)a dependant of the member,

(c)a person not falling within sub-paragraph (a) or (b) who is specified in a notice given under regulation 87(3) [F8or (10)] , or

(d)a person to whom such benefits or amounts are payable under the member's will or on the member's intestacy.

(6) Subject to paragraph (7), a guaranteed minimum pension or safeguarded rights which are derived from rights to such pensions may be forfeited only if paragraph (1) applies in the case of an offence within paragraph (2)(b).

(7) This regulation is without prejudice to section 2 of the Forfeiture Act 1870 M2 (under which forfeiture is required in cases of treason, subject to whole or partial restoration under section 9(2) of the Criminal Justice Act (Northern Ireland) 1953 M3).

Textual Amendments

Marginal Citations

Provisions about taxN.I.

Deduction of taxN.I.

131.—(1) The Department may deduct from any payment under [F9this Section of] the scheme any tax which is required to be paid in respect of it.

(2) Without prejudice to the generality of paragraph (1), if a person becoming entitled to a benefit under this Part—

(a)is a benefit crystallisation event under section 216 of the Finance Act 2004, and

(b)a lifetime allowance charge under section 214 of that Act arises when that event occurs,

the tax charged must be paid by the Scheme administrator.

(3) Paragraph (4) applies if—

(a)a member has given the scheme administrator a statement in accordance with regulation 87 (tax treatment under the Finance Act 2004 of lump sums payable on pensioners' death) that a lump sum payable under that regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the Finance Act 2004, and

(b)has not withdrawn that statement.

(4) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the scheme administrator may deduct the tax payable under section 206 of that Act (special lump sum death benefits charge) from the lump sum.

[F10(5) Paragraph (6) applies if—

(a)a lump sum death benefit is payable on the death of a pensioner member in accordance with paragraph (2) of regulation 83 (Amount of lump sum: single capacity members and recent leavers (disregarding regulation 49 employments)); and

(b)that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death.

(6) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Department may deduct the tax payable under section 206 of the Finance Act 2004 (special lump sum benefits charge).

(7) Paragraph (8) applies if—

(a)an active, non-contributing or pension credit member opts to exchange a relevant pension for a lump sum in accordance with paragraph (3)(a) of regulation 59 (Option for members in serious ill-health to exchange whole pension for lump sum); and

(b)that lump sum payment is made to a member who has reached the age of 75.

(8) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Department may deduct the tax payable under section 205A of the Finance Act 2004 (serious ill-health lump sum charge).]

[F11(9) Without prejudice to the generality of paragraph (1), a person who—

(a)is liable for an annual allowance charge in accordance with section 237A of the 2004 Act, and

(b)meets the conditions specified in paragraph (1) of section 237B of that Act,

may give notice in writing to the Department specifying that the Department and that person are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that person in accordance with section 237B of the 2004 Act.

(10) Unless the Department’s liability for an annual allowance charge referred to in paragraph (9) is discharged in accordance with section 237D of the 2004 Act—

(a)that annual allowance charge will be paid by the Department on behalf of the member, and

(b)that person’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.]

Textual Amendments

Interest on delayed paymentsN.I.

Interest on late payment of benefits and refunds of contributionsN.I.

132.—(1) This regulation applies if the whole or part of an amount to which this regulation applies is not paid by the end of the period of one month beginning with the due date.

(2) This regulation applies to any amount payable by way of a pension, lump sum or refund of contributions under [F12this Section of] the Scheme (other than any amount due under regulation 31 or 32) or interim [F13or substitute] award.

[F14(3) The Department must pay interest on the amount of a pension, lump sum, refund of contributions or an interim or substitute award which is unpaid (“the unpaid amount”) to the person to whom it should have been paid unless the Department is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.]

(4) The interest on the unpaid amount is calculated at the base rate on a day to day basis from the due date for the amount to the date of its payment and compounded with three-monthly rests.

(5) For the purposes of this regulation, except where paragraph (6) applies, “due date”, in relation to an unpaid amount [F15(other than an unpaid amount in respect of an interim or substitute award)] , means—

(a)in the case of an amount in respect of a pension or lump sum payable to a member under Chapter 4 (members' retirement benefits) [F16or a lump sum under regulation 136L] , the day immediately following that of the member's retirement from pensionable employment,

(b)in the case of an amount in respect of a pension payable on a member's death [F17, other than a pension payable under regulation 86A (Pension payable when member dies on or after reaching age 75)] , the day after the date of death,

(c)in the case of an amount in respect of a lump sum under Chapter 5 (death benefits) that is payable to the member's personal representatives, the earlier of—

(i)the date on which probate or letters of administration were produced to the Department, and

(ii)the date on which the Department was satisfied that the lump sum may be paid as provided in regulation 87(9), and

(d)in the case of an amount in respect of any other lump sum under that Chapter, the day after the date of the member's death, and

(e)in the case of an amount in respect of a refund of contributions, the day after that on which the Department received from Her Majesty's Commissioners of Revenue and Customs the information required for the purposes of calculating the amount to be subtracted under regulation 44(3) or (4)[F18; and

(f)in the case of an amount in respect of a pension under regulation 86A that is payable to—

(i)

the member’s personal representatives, the date on which probate or letters of administration were produced to the Department,

(ii)

any person or body to whom the pension has been assigned by the member’s personal representatives, the date on which the notice under regulation 87(10) was received by the Department, and

(iii)

any person or body other than those referred to in heads (i) and (ii), the day immediately following the day of the member’s death.]

[F19(6) The due date for an unpaid amount—

(a)referred to in paragraph (5) in respect of which the Department was not in possession of all the information necessary for the calculation of the amount of the pension, lump sum or refund of contributions referred to in that paragraph on the date which would, in accordance with paragraph (5) be the due date;

(b)in respect of an interim or substitute award,

shall be the first day on which the Department was in possession of all the information necessary to calculate that pension, lump sum, refund of contributions or interim or substitute award.]

(7) In this regulation, “ [F20interim or substitute award] ” means—

(a)any amount paid by way of an interim payment calculated by reference to an expected benefit under [F21this Section of] the Scheme pending final calculation of the full value of that benefit, F22...

(b)any amount paid that increases the amount of an earlier payment due to a backdated or subsequent increase in pensionable pay[F23; and

(c)any amount paid that increases the amount of an earlier payment due to the payment of a tier 2 ill-health pension under regulation 52 paid to a member in substitution for a tier 1 ill-health pension under that regulation following a determination by the Department under regulation 53.]

Textual Amendments

Determination of questionsN.I.

Determination of questionsN.I.

133.—(1) Except as otherwise provided by this Part, any question arising under the Scheme is to be determined by the Department.

(2) Any such disagreement as is referred to in Article 50 of the 1995 Order (resolution of disputes) must be resolved by the Department in accordance with any arrangements applicable under that Article.

General prohibition on unauthorised paymentsN.I.

General prohibition on unauthorised paymentsN.I.

134.  Nothing in these [F24Regulations] requires or authorises the making of any payment, which, if made, would be an unauthorised payment for the purposes of Part 4 of the Finance Act 2004 (see section 160(5) of that Act).

Textual Amendments

Prohibition on assignment or charging of benefitsN.I.

Prohibition on assignment or charging of benefitsN.I.

135.—(1) Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under [F25this Section of] the Scheme is void.

(2) On the bankruptcy of any person entitled to a benefit under [F25this Section of] the scheme, no part of the benefit may be paid to the person's trustee in bankruptcy or other person acting on behalf of the creditors, except in accordance with an order under Article 283 of the Insolvency (Northern Ireland) Order 1989 M4 (income payments orders).

Textual Amendments

Marginal Citations

M41989/2405 (N.I. 19)

Record keeping and contribution estimatesN.I.

[F26Employing authority and certain member record keeping and contribution estimatesN.I.

136.—(1) As regards a member who is a non-GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 13(6), in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

(a)the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b)the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

(2) As regards a GMS practice or an APMS contractor, in respect of each scheme year, the practice or contractor shall provide the Department with a statement of estimated pensionable earnings in respect of any non-GP provider that is an APMS contractor or who assists in the provision of HSC services provided by that GMS practice or an APMS contractor, at least 1 month before the beginning of that Scheme year.

(3) If, in respect of a scheme year, a non-GP provider has failed to comply with the requirements of paragraph (1), the non-GP provider’s pensionable earnings for that scheme year shall be zero [F27and no contributions paid in respect of that scheme year are to be refunded] .

(4) If, in respect of a scheme year—

(a)a non-GP provider has failed to comply with the requirements of paragraph (1);

(b)a benefit is payable for, or in respect of their non-GP provider service; and

(c)the non-GP provider’s employing authority is in possession of a figure representing all or part of the non-GP provider’s pensionable earnings for that year,

the Department may treat that figure as the amount of the non-GP provider’s pensionable earnings for that year.

(5) If, in respect of a scheme year, a non-GP provider—

(a)dies without complying with the requirements of paragraph (1); or

(b)is, in the opinion of the Department, unable to look after the non-GP provider’s own affairs by reason of illness or lack of capacity,

the Department may require that non-GP provider’s personal representatives to provide the relevant certificate—

(i)within the period referred to in paragraph (1), or

(ii)within such other period as the Department should permit.

[F28(6) An employing authority must, in respect of a person, keep a record of all—

(a)contributions paid under regulations 27, 34 or 36;

(b)contributions due under regulations 27, 34 or 36, but unpaid;

(c)contributions paid under regulation 31;

(d)contributions due under regulation 31, but unpaid;

(e)hours or sessions referred to in regulation 8;

(f)pensionable pay, or in the case of a non-GP provider, pensionable earnings;

(g)absences from work referred to in regulation 9;

(h)commencements and terminations of pensionable employment;

(i)reasons for terminations of pensionable employment.

(7) That record is to be in a manner approved by the Department.

(8) Except where the Department waives such requirement, an employing authority must provide a composite statement in respect of the matters referred to in paragraph (6) in respect of all scheme members to the Department within 2 months of the end of each scheme year.

(9) Where an employing authority has provided the information in accordance with paragraph (8) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Department with the revised information.

(10) In respect of each scheme year an employing authority shall, within 2 months of a request and in a manner prescribed by the Department, provide the Department with details of the total contributions paid for all scheme members under regulations 27, 31 and 34.

(11) Where an employing authority has provided the information requested pursuant to paragraph (10) and there is a revision to the total contributions paid, that employing authority must, within 1 month of the change, provide the Department with the revised total.

(12) In respect of each scheme year an employing authority shall, no later than 1 month before the beginning of that scheme year, and in a manner prescribed by the Department, provide the Department with a statement of estimated total contributions due under regulations 27, 31 and 34.

(13) A person lacks capacity in relation to a matter if at the material time he is unable to make a decision for himself in relation to the matter because of an impairment or of a disturbance in the functioning of his mind or brain.]]

Textual Amendments