http://www.legislation.gov.uk/id/nisr/2008/256

PART 3BENEFITS FOR PRACTITIONERS ETC.

CHAPTER 1INTRODUCTION

Preliminary

Interpretation of Part 3: general137

1

In this Part—

F239“2008 Section Optant” has the meaning given in regulation 260A;
F180“the 2010 Regulations” mean the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010;
F324“the 2011 Act” means the Finance Act 2011;
“the 1972 Order” means the Health and Personal Social Services (Northern Ireland) Order 1972 M1;
“the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993 M2;
“the 1995 Order” means the Pensions (Northern Ireland) Order 1995 M3;
“the 1995 Regulations” means the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland)1995 M4;
F239“the 1995 section” means the section of the Health and Social Care Pension Scheme as set out in the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995;
F278“the 1997 Order” means the Health Services (Primary Care) (Northern Ireland) Order 1997.
“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 M5;
“the 2003 Order” means the General and Specialist Medical Practice (Education, Training and Qualifications) Order 2003 M6;
“the 2004 Order” means the General Medical Services Transitional and Consequential Provisions (No.2) (Northern Ireland) Order 2004 M7;
F133“the 2008 Act” means the Pensions (No.2) Act (Northern Ireland) 2008;
“the Agency” means the Northern Ireland Central Services Agency for the Health and Social Services established under Article 26 of the 1972 Order;
“active member” has the meaning given in Article 121(1) of the 1995 Order and, except where the context otherwise requires, refers to membership of F301this Section of the Scheme (but see regulation 180(8));
“additional pension”, in relation to a member, except where the context otherwise requires, means so much of any pension payable to a member as is payable by virtue of contributions made under regulations 165, 167 and 168;
“additional services” with regard to a—
1. a
  GMS practice has the meaning given in regulation 2 of the GMS Contracts Regulations; or
2. b
  any other performer or provider of primary medical services, means services which, if provided by a GMS practice, would be additional services within the meaning given in regulation 2 of those Regulations;
“APMS contract” means arrangements under Article 56 (2)(b) of the 1972 Order between a Health and Social Services Board and an APMS contractor;
“APMS contractor” means a person—
1. a
  with whom a Health and Social Services Board has made arrangements under Article 56 (2)(b) of the 1972 Order, and
2. b
  who has entered into, or would be eligible to enter into, a GMS contract for the provision of primary medical services;
“appropriate proportion” means—
$\frac{70}{187;}$
“assistant medical practitioner” means a medical practitioner, employed by a principal medical practitioner, who in that employment is wholly or mainly engaged in assisting his employer in the discharge of the employer's duties as a practitioner, and for whose employment the consent of the relevant Health and Social Services Board and the Agency is required;
“assistant dental practitioner” means a dental practitioner, employed by a principal dental practitioner, who in that employment is wholly or mainly engaged in assisting his employer in the discharge of the employer's duties as a practitioner, and for whose employment the consent of the relevant Health and Social Services Board and the Agency is required;
F38“automatic enrolment date” means the date referred to in section 3(7) of the 2008 Act;
“automatic re-enrolment date” means the date determined in accordance with regulation 12 of the 2010 Regulations (as modified by regulation 14 of those Regulations);
“bank holiday” means any day that is specified or proclaimed as a bank holiday, pursuant to section 1 of the Banking and Financial Dealings Act 1971 M8;
“base rate” means the Bank of England base rate—
1. a
  announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or
2. b
  where an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;
“Board and advisory work” means—
1. a
  work undertaken as a member of the Board of an employing authority which is not a GMS practice, an APMS contractor or an OOH provider; or
2. b
  advisory work commissioned by and undertaken on behalf of such an authority, if it is connected to the authority's role in performing, or securing the delivery of, primary medical services or associated management activities or similar duties,
but which is not in itself the performance of primary medical services, and payment for which is made by that authority directly to the person carrying out that work;
“buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 15 of the 1993 Act and “buy out” must be read accordingly;
F239“capped increase to pensionable earnings” must be read in accordance with regulation 231;
F358...
“cash equivalent” is to be construed in accordance with Chapter IV of Part IV of the 1993 Act;
“CCT” means a Certificate of Completion of Training awarded under article 8 of the 2003 Order, including any such certificate awarded in pursuance of the competent authority functions of the Postgraduate Medical Education and Training Board specified in article 20(3)(a) of that Order;
“certification services” means services related to the provision of medical certificates listed in Schedule 3 to the GMS Contracts Regulations;
“chapter” unless otherwise specified, means a chapter in this Part;
“collaborative services” means primary medical services provided by a GP performer, a GMS practice, an APMS contractor or an OOH provider under or as a result of an arrangement between—
1. a
  a Health and Social Services Board; and
2. b
  a person or body, under which a Health and Social Services Board is responsible for providing services for purposes related to the provision of health care in accordance with Article 56 of the 1972 Order;
“commissioned services” means medical services provided under a contract between—
1. a
  a GP performer, a GMS practice, an APMS contractor or an OOH provider; and
2. b
  a Health and Social Services Board under Article 56 of the 1972 Order;
“contracting-out requirements” means the requirements mentioned in section 5(2) of the 1993 Act;
“contribution option period” has the meaning given in regulation 165(8);
F251“corresponding 1995 scheme” means a corresponding health service scheme, the provisions of which the Department has determined correspond to the provisions of the 1995 Regulations;
“corresponding 2008 scheme” means a corresponding health service scheme, the provisions of which the Department has determined correspond to the provisions of these Regulations;
F259“corresponding health service scheme” means—
1. a
  a superannuation scheme provided under regulations made under section 10 of the Superannuation Act 1972 and having effect in England, Wales and Scotland,
2. b
  F231a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered HSC employment on or before the 1st April 2012, and
3. c
  any other occupational pension scheme approved for the purposes of this regulation by the Department;
“core hours” means the period beginning at 8am and ending at 6:30pm on any day from Monday to Friday except Good Friday, Christmas Day and a bank holiday;
“deferred member” has the meaning given in Article 121(1) of the 1995 Order and, except where the context requires otherwise, refers to membership of F301this Section of the Scheme (but see regulation 180(8));
F224“dental list” means a list kept pursuant to the Health and Personal Social Services General Dental Services Regulations (Northern Ireland) 1993;
“dental performers list” means a list of dental practitioners prepared by the Agency in accordance with regulations made under the Health and Personal Social Services General Dental Services Regulations (Northern Ireland) 1993 M9;
F224“dental pilot scheme employee” means an individual who, in connection with the provision of personal dental services in accordance with a pilot scheme, is employed by a person providing those services;
“dentist performer” means a dental practitioner who has undertaken to provide general dental services and whose name is included in a dental performers list;
“Department” means the Department of Health, Social Services and Public Safety;
“dependent child” is to be construed in accordance with regulation 202;
“dispensing services” means the provision of drugs, medicines or appliances that may be provided as pharmaceutical services by a registered medical practitioner in accordance with arrangements made under Part III of the Pharmaceutical Services Regulations (Northern Ireland) 1997 M10;
F239“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000;
“employing authority” means—
1. a
  F370...
2. b
  F370...
3. c
  F370...
4. d
  any other body which is constituted under an Order relating to health services F283(in whole or in part) and which the Department agrees to treat as an employing authority for the purposes of the Scheme,
5. e
  an OOH provider,
6. f
  an APMS contractor,
7. g
  a GMS practice,
8. h
  a PMS practice,
  1. i
    a host Board; and
9. j
  in relation to a person who is subject to a direction made under Article 12 (5) of the Superannuation (Northern Ireland) Order 1972, and subject to such modifications to this Part as the Department may in any particular case direct, any employer of such a person whom the Department agrees to treat as an employing authority for the purposes of this Part;
10. k
  F355F269Health and Social Care Trust (HSC Trust) established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991;
11. l
  “Regional Health and Social Care Board (RHSCB)” established under section 7(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;
12. m
  “Regional Business Services Organisation (RBSO)” established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;
13. n
  “Patient and Client Council (PCC)” established under section 16(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;
14. o
  “Regional Agency for Public Health and Social Wellbeing (RAPHSW)” established under section 12(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009
“employment” includes an office or appointment (other than an honorary office or appointment) and related expressions are to be read accordingly;
“enhanced services” with regard to—
1. a
  a GMS practice, has the meaning given in regulation 2 of the GMS Contracts Regulations; or
2. b
  any other performer or provider of primary medical services, means services which, if provided by a GMS practice, would be enhanced services within the meaning given in regulation 2 of those Regulations;
“essential services” means the services described in regulation 15(3), (5), (6) and (8) of the GMS Contracts Regulations, whether provided by a GMS practice or an APMS contractor;
“GDS arrangements” means general dental services arrangements under Article 61 of the 1972 Order;
“GDS provider” is a person who is a party to GDS arrangements;
F369“general ophthalmic services” has the meaning given by regulation 2(1) of the General Ophthalmic Services Regulations (Northern Ireland) 2007;
“GMS contract” means a contract under Articles 57 and 57A of the 1972 Order or under Article 13 of the 2004 Order;
“GMS Contracts Regulations” means the Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004M11;
“GMS practice” means—
1. a
  a registered medical practitioner F327who is a principal medical practitioner ; or
2. b
  two or more F327such individuals practising in partnership; or
3. c
  a company limited by shares,
with whom a Health and Social Services Board has entered into a GMS contract;
F375“GOS arrangements” has the meaning given by regulation 13 of General Ophthalmic Services Regulations (Northern Ireland) 2007;
“GP performer” means a registered medical practitioner, other than a GP Registrar or a locum practitioner, whose name is included in a medical performers list and who performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services or certification services (or a combination of those services)—
1. a
  under a GMS contract or APMS contract; or
2. b
  on behalf of an OOH provider; or
3. c
  under a contract of service or for services with a Health and Social Services Board which relates to arrangements under which it provides primary medical services under Article 56 of the 1972 Order;
“GP provider” means a GP performer who is—
1. a
  a GMS practice or an APMS contractor;
2. b
  a partner in a partnership that is a GMS practice or an APMS contractor; or
3. c
  a shareholder in a company limited by shares that is a GMS practice or an APMS contractor,
and who performs medical services as or on behalf of that practice or contractor;
“GP Registrar” means a medical practitioner who is being trained in general practice by a general medical practitioner who is approved under article 4(5)(d) of the 2003 Order for the purpose of providing training under article 5(1)(c)(i) of that Order, whether as part of training leading to the award of a CCT or otherwise;
“GP trainer” means a registered medical practitioner who is approved by the Postgraduate Medical Education and Training Board under article 4(5)(d) of the 2003 Order for the purposes of providing training to a GP Registrar under article 5(1)(c)(i) of that Order;
“health services” has the meaning given in Article 2 (1) of the 1972 Order;
F224“HSC dental employee” means an individual who, in connection with the provision of health care in the health service is employed by—
1. a
  a HSC Trust;
2. b
  the Regional Board;
3. c
  a registered dentist; or
4. d
  a registered dentist who is providing personal dental services in accordance with a pilot scheme;
F224“HSC Trust” means a trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991;
“the guarantee date” has the meaning given in regulation 221(2);
“guaranteed cash equivalent transfer value payment” has the meaning given in regulation 222(3);
“guaranteed minimum pension” means guaranteed minimum pension, or accrued rights to guaranteed minimum pension, under section 10 of the 1993 Act;
F372“host Board”—
1. a
  in respect of a person who is a F360principal medical practitioner or non-GP provider who is—
  1. i
    a partner in a partnership that is a GMS practice,
  2. ii
    a partner in a partnership that is an APMS contractor that has entered into an APMS contract for the provision of primary medical services,
  3. iii
    a shareholder in a company limited by shares that is a GMS practice or an APMS contractor that has entered into an APMS contract for the provision of primary medical services,
  4. iv
    an individual who is a GMS practice or an APMS contractor,
  means the Regional Health and Social Care Board (RHSCB), and such a person shall be deemed to be employed by the RHSCB for the purposes of this Part, except for where regulation 164(5) or (6) applies;
2. b
  in respect of a dentist performer, means the RHSCB;
“HSC employment” means employment with an employing authority;
F358...
“lifetime allowance”, in relation to a person, has the meaning given in section 218 of the Finance Act 2004M12;
“locum practitioner” means a registered medical practitioner (other than a GP Registrar) whose name is included in a medical performers list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by—
1. a
  a GMS practice;
2. b
  an APMS contractor;
3. c
  an OOH provider; or
4. d
  a Health and Social Services Board,
to deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services or collaborative services (or any combination thereof);
“lower earnings limit” must be read in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992M13;
“lump sum rule” has the meaning given in section 166 of the Finance Act 2004;
“lump sum death benefit rule” has the meaning given in section 168 of the Finance Act 2004;
“member”, except where the context otherwise requires, means an active member, F376a non-contributing member, a deferred member, a pensioner member or a pension credit member;
“medical performers list” means a list of registered medical practitioners prepared and published in accordance with the Health and Personal Social Services (Primary Medical Services Performers Lists) Regulations (Northern Ireland) 2004 M14;
F365“non-contributing member” means a member who—
1. a
  is under the age of 75 and in HSC employment;
2. b
  is no longer required to make contributions to F301this Section of the Scheme in accordance with regulation 160(1); but
3. c
  will be entitled to a pension under these Regulations—
  1. i
    on ceasing to be employed in HSC employment and making a claim for the pension, or
  2. ii
    upon reaching age 75;
“non-GP provider” in these Regulations shall apply as if he were a whole time officer and means—
1. a
  a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the Department that he assists in the provision of health and personal social services provided by that practice;
2. b
  a partner in a partnership all of whose members have entered into arrangements for the provision of primary medical services—
  1. i
    but who is not a GP provider; and
  2. ii
    who demonstrates to the satisfaction of the Department that he assists in the provision of health and personal social services provided by that partnership;
3. c
  a partner in a partnership that is an APMS contractor that has entered into an APMS contract for the provision of primary medical services—
  1. i
    but who is not a GP provider; and
  2. ii
    who demonstrates to the satisfaction of the Department that he assists in the provision of health and personal social services provided by that partnership;
4. d
  a shareholder in a company limited by shares that is—
  1. i
    a GMS practice; or
  2. ii
    an APMS contractor that has entered into a an APMS contract for the provision of primary medical services,
  but who is not a GP provider and who demonstrates to the satisfaction of the Department that he assists in the provision of health and personal social services provided by that company;
5. e
  an individual who is an APMS contractor but who is not a GP provider and who demonstrates to the satisfaction of the Department that he participates in the provision of health and personal social services;
“occupational pension scheme” means an occupational pension scheme within the meaning of section 1 of the 1993 Act which—
1. a
  in the case of such a scheme established on, or after, 6th April 2006 is a registered pension scheme for the purposes of the Finance Act 2004 and which the Department agrees to recognise as a transferring scheme for the purposes of Chapter 6;
2. b
  in the case of such a scheme established before that date, was—
  1. i
    approved by the Commissioners for Her Majesty's Revenue and Customs for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988 (retirement benefits schemes) or whose application for approval under that Chapter was under consideration,
  2. ii
    a statutory scheme as defined in section 612(1) of the Income and Corporation Taxes Act 1988 (interpretation), or
  3. iii
    a scheme to which section 608 of the Income and Corporation Taxes Act 1988 applied (superannuation funds approved before 6th April 1980);
“officer” means a person other than a GP performer employed by an employing authority and includes a GP Registrar;
“officer service” means pensionable service as an officer under Part 2;
“OOH provider” has the meaning given by regulation 152;
F371“OOH services” means services which are required to be provided in the out of hours period and which, if provided during core hours by a GMS practice or APMS contractor to patients to whom the practice or contractor is required by its GMS contract or APMS contract to provide essential services, would be or would be similar to essential services;
F357“ophthalmic provider” means a registered medical practitioner who F367is a principal medical practitioner and who is included in an ophthalmic performers list kept by the Agency pursuant to regulation 8(1) of the General Ophthalmic Services Regulations (Northern Ireland) 2007 and is a party to GOS arrangements;
“opting-out” and related expressions are to be construed in accordance with regulation 157;
“out of hours period” means—
1. a
  the period beginning at 6:30pm on any day from Monday to Thursday and ending at 8am the following day;
2. b
  the period between 6:30pm on Friday and 8am the following Monday;
3. c
  Good Friday, Christmas Day and a bank holiday;
F97“pay period” means, in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract;
“pensionable earnings” has the meaning given in regulation 143 (read with regulation 144);
F174“pensionable earnings ceiling” in relation to—
1. a
  GDS arrangements;
2. b
  piloted services;
is to be construed in accordance with regulation 143(4);.
“pensionable employment” means employment as a practitioner which is pensionable under this Part;
“pensionable service” has the meaning given by regulations 139 and 140 (read with regulation 141);
“pensioner member” has the meaning given in Article 121(1) of the 1995 Order and, except where the context otherwise requires, refers to membership of F301this Section of the Scheme (but see regulation 138 and regulation 180(8));
“pension credit” means a credit under Article 26 (1) (b) of the 1999 Order and includes a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 M15;
“pension credit benefit” has the meaning given by section 97B of the 1993 Act;
“pension credit member” has the meaning given by Article 121(1) of the 1995 Order;
“pension credit rights” has the meaning given by section 97B of the 1993 Act;
F239“pension debit member” means a member of this Section of the Scheme whose benefits, or future benefits, under this Scheme have been reduced under Article 28 of the 1999 Order (Reduction under pension sharing order following divorce or nullity of marriage), whether before or after the member became a member of this Section of the Scheme;
“pension sharing order or provision” means such an order or provision as is mentioned in Article 25(1) of the 1999 Order;
F224“personal dental services” has the meaning given in Article 3(7) of the 1997 Order;
“personal pension scheme” means a personal pension scheme which—
1. a
  in the case of such a scheme established on, or after, 6th April 2006 is a registered pension scheme for the purposes of the Finance Act 2004 and which the Department agrees to recognise as a transferring scheme for the purposes of Chapter 6;
2. b
  in the case of a scheme established before that date, was—
  1. i
    approved by the Commissioners for Her Majesty's Revenue and Customs for the purposes of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 (personal pension schemes); and
  on the 6th April 2006 became a registered pension scheme for the purposes of the Finance Act 2004;
F224“pilot scheme” has the meaning given in Article 3(1) of the 1997 Order;
F224“piloted services” has the meaning given in Article 3(4) of the 1997 Order;
“practice staff” means a person who—
1. a
  is not a registered medical practitioner, a GP Registrar or a non-GP provider, and
2. b
  is employed by a GMS practice, an APMS contractor or an OOH provider to assist in the provision of the services it provides;
“practitioner” means—
1. a
  a registered medical practitioner F377or ophthalmic provider, who—
  1. i
    is not a GP Registrar, and
  2. ii
    is a locum practitioner, a GP provider or a GP performer, or
2. b
  a dentist performer; F361or
3. c
  an ophthalmic provider
“practitioner income” has the meaning given in regulation 143(2) to (8);
“practitioner service” means service as a practitioner which is pensionable under this Part;
“preservation requirements” means the requirements of Chapter 1 of Part IV of the 1993 Act relating to the preservation of benefits under occupational pension schemes;
“principal medical practitioner” means a practitioner on the medical performers list;
“principal dental practitioner” means a practitioner whose name is included in a list of dentists prepared by the Agency under regulation 4 of the Health and Personal Social Services General Dental Services Regulations (Northern Ireland) 1993M16;
“public sector transfer arrangements” means arrangements approved by the Department as providing reciprocal arrangements for the payment and receipt of transfer values between F301this Section of the Scheme and other occupational pension schemes;
“qualifying service” has the meaning given in regulation 141 (read with regulation 142);
“quarter” means a 3 month period ending on the last day of March, June, September or December;
“recent leaver” has the meaning given in regulation 199(3);
F224“Regional Board” means the Regional Health and Social Care Board, established under section 7 of the Health and Social Care (Reform) Act (Northern Ireland) 2009;
“registered” means registered under Chapter 2 of Part 4 of the Finance Act 2004;
F224“registered dentist” has the meaning given in section 53(1) of the Dentists Act 1984;
F363“registered medical practitioner” has the meaning given in section 55 of the Medical Act 1983;
“retail prices index” has the meaning given in section 989 of the Income Tax Act 2007M17;
“safeguarded percentage” has the meaning given by section 64A(3) of the 1993 Act;
“safeguarded rights” has the meaning given by section 64A(1) of the 1993 Act;
F354“the Scheme” means the Health and Social Care Pension Scheme as set out in these regulations and the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995;
“the Scheme actuary” means the actuary appointed by the Department for the time being to provide a consulting service on actuarial matters relevant to the Scheme;
“scheme year” means a period of one year beginning with 1st April and ending with 31st March next following;
“specialist” means a consultant, other than a nurse consultant, or a senior hospital medical officer or senior hospital dental officer;
“State pension age” means pensionable age, as defined in section 176(1) of the 1993 Act;
“tax year” means a year of assessment for income tax purposes;
“tier 1 ill-health pension” must be read in accordance with regulation 182;
“tier 2 ill-health pension” must be read in accordance with regulation 182;
“trade dispute” has the meaning given in Article 2 (2) of the Jobseekers (Northern Ireland) Order 1995M18;
“uprated earnings” is to be construed in accordance with regulation 176 (4) (b);
“vocational trainee” means a dentist performer who is employed as a vocational trainee as a consequence of a placement arrangement made by a local postgraduate dental dean or a director of postgraduate dental education;
F363“Waiting Period Joiner” has the meaning given in regulation 260X;

Interpretation: further provisions138

1

In determining whether a person who is an active member or a pensioner member of F207this Section of the Scheme is also a deferred member of it, the fact that the person is an active member or a pensioner member and the person's rights as such are to be disregarded.

2

In determining whether a person is a pensioner member of F207this Section of the Scheme, the fact that the person is not entitled to payment of pension because of Chapter 8 is to be disregarded.

Meaning of “pensionable service”139

1

In this Part, references to a member's pensionable service, subject to paragraph (2), are references to the aggregate of the following periods—

a

any period of service in respect of which the member contributes to F104this Section of the Scheme under regulation 160 (contributions by members),

b

any period of absence from service which counts as pensionable service under regulation 140,

c

any period of service credited to the member as pensionable service under Chapter 6 (transfers from other pension arrangements)F28; and

d

any period of pensionable service the member is entitled to count under Chapter 10 of this Part.

2

A member's pensionable service does not include—

a

any period of service in respect of which the Department has paid contributions to another occupational pension scheme in respect of the member,

b

in the case of a pensioner member or deferred member, any period taken into account—

i

in determining the member's entitlement to the pension in payment or, as the case may be, the deferred pension, or

ii

7

In the case of a pensioner member or deferred member entitled to a pension under regulation 180 (partial retirement), paragraph (2)(b) only applies to so much of the member's pensionable service as is mentioned in regulation 180(8)(a) (the specified percentage of the pensionable service as respects which the member is an active member on the option day).

8

References in this Part to any period expressed in days are references to the period in question ignoring 29th February, expressed in days.

F2859

Where a member is also a member of the F1461995 Section any reference in this Part to “45 years” shall be taken to be a reference to a shorter period determined by the formula—

where—

SP is the shorter period, measured in years and days, and
LSS is the length of superannuable service (within the meaning of the 1995 Regulations), measured in years and days, giving rise to membership of the F1461995 Section and, in the case of a member of that Scheme who has become entitled to a pension (including a preserved pension) under that Scheme, including any period that was taken into account for the purpose of determining whether the member was entitled to that pension, or for the purpose of calculating the amount of that pension.

paternity leave, or

e

parental leave,

this regulation applies as if the reference to 12 months in paragraph (4)(b) were a reference to 3 years.

8

Paragraph (6)(b) does not apply if the person repays to the Department any contributions repaid to the person as mentioned in that paragraph, together with any interest paid to the person on those contributions, before the expiry of the period of 6 months beginning with the date on which the person becomes an active member again.

9

For the regulations where paragraph (5) applies because the person has become a deferred member in respect of the service in which the person was an active member and becomes an active member again, see Chapter 7 (re-employment and rejoining F225this Section of the Scheme).

Qualifying service

Meaning of “qualifying service”141

1

In this Part, references to a member's qualifying service, are references to the aggregate of the following periods—

a

the member's pensionable service under this Part other than such pensionable service as is referred to in regulation 139(1)(c) (transferred-in service);

b

in the case of a person in respect of whom a transfer value in respect of his rights under another pension arrangement F263(including the F1831995 Section ) has been accepted under Chapter 6 (transfers), a period equal to the person's period as an active member in any occupational pension scheme in respect of which the rights accrued;

c

any period treated as qualifying service under paragraph (3) or under regulation 142;

d

where the member ceased to be an active member under Part 2 not more than 12 months before becoming a member under this Part, any period of qualifying service under Part 2.

F186e

in the case of a person—

i

who is eligible to join F9this Section of the Scheme by virtue of regulation 153(5)(c), and

ii

for whom the interval between leaving the HPSS Superannuation Scheme 1995 and joining F9this Section of the Scheme is less than one month

is due to a trade dispute,

the member's qualifying service before and after the interval is treated as continuous for the purpose of calculating the member's qualifying service after the interval (but the period of the interval is ignored).

the person's rights under F222this Section of the Scheme in respect of that period have been extinguished under regulation 226 because a transfer value payment has been madeF274, paragraphs (2), (4) and (5) do not apply .

7

Paragraph F353(6)(a) does not apply if the person repays to the Department any contributions repaid to the person as mentioned in that paragraph together with any interest on those contributions, before the expiry of the period of 6 months beginning with the date on which the member becomes a member again.

8

If—

a

a member is a deferred member or pensioner member in respect of the period of pensionable service before pensionable service ceases for an interval, and

b

the periods of pensionable service before and after pensionable service ceases for an interval are not treated as a single period of continuous service under regulation 140(5) or regulation 238(2)(a),

maternity leave, paternity leave, parental leave or adoption leave payments;

c

sickness leave payments;

d

reimbursement of the salary of a vocational trainee;

e

reimbursement of the national insurance contributions of a vocational trainee;

f

reimbursement of non-domestic rates;

then multiplied by a percentage to be determined by the Department, which produces the amount referred to in this Part as the pensionable earnings ceiling.

5

Income which accrues to a principal dental practitioner that is derived from the following payments under GDS arrangements F319or piloted services is practitioner income for the purposes of this regulation (that is, it is pensionable earnings, notwithstanding that it is not included in the calculation of the pensionable earnings ceiling for a particular GDS service F118or piloted service )—

a

monthly seniority payments;

b

maternity leave, paternity leave, parental leave or adoption leave payments;

c

sickness leave payments.

6

The following payments under a GDS arrangement F350or piloted service are not to be considered practitioner income for the purposes of this regulation—

a

reimbursement of the salary of a vocational trainee;

b

reimbursement of the national insurance contributions of a vocational trainee;

c

reimbursement of non-domestic rates.

7

For the avoidance of doubt, income which accrues to a principal dental practitioner while engaged as an assistant dental practitioner is practitioner income of that principal dental practitioner, but unaffected by any pensionable earnings ceiling.

8

If a practitioner is in concurrent employment as an officer, or with a university, or as a civil servant, or in any other employment that the Department may in any particular case allow, practitioner income does not include any amounts for which the practitioner is required to account to the employer as a term or condition of that employment.

9

In paragraph (2)(a), locum services shall have the meaning given by regulation 149(4).

F8510

The pensionable earnings of a principal practitioner include the amount of any pensionable earnings the practitioner is entitled to count under Chapter 10 of this Part.

The notice referred to in paragraph (12) must be provided to the Department in such form and manner as the Department may stipulate from time to time.

Calculating pensionable earnings of medical practitioners in partnership145

1

In the case of principal medical practitioners practising in partnership (with or without a non-GP provider who is a partner in a partnership), the pensionable earnings of each principal medical practitioner and non-GP provider who is a partner in a partnership shall be calculated by aggregating the pensionable earnings of each (including for this purpose, any amount that would constitute pensionable earnings in the case of any of them who are not included in the Scheme) and, subject to paragraph (2), dividing the total equally by reference to the number of such partners.

2

If the principal medical practitioners and any non-GP providers who are partners in a partnership do not share equally in the partnership profits, they may elect that each partner's pensionable earnings shall correspond to each partner's share of the partnership profits.

3

If a registered medical practitioner practising in partnership also has earnings in respect of HSC employment otherwise than as a practitioner (under Part 2), the partners may elect that the pensionable earnings of that practitioner, as determined in accordance with paragraph (1) or (2), shall be reduced by the amount of those earnings and the pensionable earnings of each of them (including that practitioner) be then increased in proportion to their respective shares of the partnership profits.

4

The calculations described in paragraphs (2) and (3) will be made by the Health and Social Services Board to which the partners are required to give notice of their election in accordance with regulation 146(1).

Elections relating to calculation of pensionable earnings in medical partnerships146

1

Principal medical practitioners who are partners in any partnership must exercise the elections described in regulation 145(2) and (3) by giving notice in writing to their host Board in accordance with this regulation.

2

The notice must be signed by all the principal medical practitioners and any non-GP providers in the partnership and must state as a fraction each practitioner's and non-GP provider's share in the partnership profits.

3

In the case of medical practitioners, the notice must state the name of every Health and Social Services Board on whose list the name of any practitioner in the partnership is included.

4

A notice given under this regulation—

a

will take effect—

i

from the date agreed between the practitioners and any non —GP providers and the Health and Social Services Board concerned; or

ii

if no agreement is reached, a date decided by the Department;

b

will continue in effect until cancelled or amended by a subsequent notice in writing signed by all the practitioners and any non-GP providers in the partnership;

c

will be automatically cancelled upon a change in the members of the partnership.

Restriction on pensionable earnings used for calculating benefits in respect of capped transferred-in serviceF112147

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Distribution of pensionable earnings between principal dental practitioners employed or engaged by the same GDS providerF96148

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of pensionable earnings in relation to other practitioners149

1

In the case of an assistant medical practitioner, pensionable earnings means—

a

all salary, wages, fees and other regular payments paid to the practitioner by an employing authority in respect of the performance of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services, collaborative services, general dental services or pharmaceutical services;

b

allowances and other sums (but excluding payments made to cover expenses) paid by an employing authority in respect of Board and advisory work;

c

earnings from practice-based work carried out in educating or training, or organising the education or training of, GP Registrars or practitioners,

but does not include bonuses or payments made to cover expenses or for overtime.

2

In the case of an assistant dental practitioner, pensionable earnings means all salary, wages, fees and other regular payments paid to the practitioner—

a

in the case of a vocational trainee, under his contract of employment with a GDS provider; or

b

in all other cases, by an employing authority in respect of the performance of primary dental services,

but does not include bonuses or payments made to cover expenses or for overtime.

F3372A

In the case of—

a

a practitioner providing piloted services, pensionable earnings means all fees and other regular payments paid to the practitioner in respect of the provision of piloted services, but does not include bonuses or payments made to cover expenses or for overtime or any payment made to the practitioner in respect of the provision of locum services;

b

a practitioner employed as a dental pilot scheme employee, or to whom regulation 155A(1)(b) applies, pensionable earnings means all salaries or wages paid to the practitioner in respect of employment as a practitioner, but does not include bonuses or payments made to cover expenses or for overtime or any payment made to the practitioner in respect of the provision of locum services.

3

In the case of a locum practitioner, pensionable earnings means all fees and other payments made to the locum practitioner in respect of the provision of locum services (but excluding payments made to cover expenses or for overtime), less such expenses as are deductible in accordance with guidance laid down by the Department.

4

In this regulation, references to the provision of locum services, in relation to a practitioner, are to primary medical services, commissioned services, collaborative services or pharmaceutical services performed by a practitioner engaged by an employing authority under a contract for services to deputise for a registered medical practitioner or to temporarily assist in the provision of such services.

F2555

The pensionable earnings of an assistant practitioner or a locum practitioner, include the amount of any pensionable earnings the practitioner is entitled to count under Chapter 10 of this Part.

Exclusions and deductions from pensionable earnings — all practitioners150

Any sum that is withheld or otherwise recovered from a practitioner under regulation 26 of and Schedule 5 to the Health and Personal Social Services (General Medical Service Contracts) Regulations (Northern Ireland) 2004 M19 will be excluded or deducted from the practitioner's pensionable earnings in such manner and to such extent as the Department may approve.

Limit on pensionable earnings — dentist performers carrying on deceased person's business151

In the case of a dentist performer employed by persons carrying on a deceased practitioner's dentistry business, pensionable earnings cannot exceed the total of the amount paid to him by those persons, plus any amounts paid to him by a Health and Social Services Board that those persons allow him to retain.

A company limited by guarantee or other body corporate which provides or is to provide OOH services and which wishes to be approved as an employing authority must make a written application to a Health and Social Services Board appointed by the Department to act on its behalf (“the appointed Health and Social Services Board”).

4

An application referred to in paragraph (3) may specify the date from which approval by the appointed Health and Social Services Board (if given) shall have effect (“the nominated date”).

5

If a company limited by guarantee or other body corporate makes an application and—

a

the appointed Health and Social Services Board is satisfied that the company or other body corporate meets the conditions for approval or will do so at any nominated date which is later than the approval date; and

b

CHAPTER 2MEMBERSHIP

Eligibility: general153

1

A person is eligible to be an active member of F111this Section of the Scheme if conditions A to C are met and the person is not prevented by regulation 154, 155 or 158.

2

Condition A is that the person is in practitioner service.

3

Condition B is that the person—

a

enters practitioner service on or after 1st April 2008 F240..., or

b

entered that service before that date and on that date was not an active member of the F81995 Section in that service or any other HSC employment.

F322and meets any one of the F379other Section conditions (see paragraph (5))

4

Condition C is that the person has not reached the age of 75.

5

The “ F291other Section conditions ” are that—

a

the person has not previously been an active member of the F751995 Section ;

b

the person ceased to be an active member of the F751995 Section at least 12 months before entering the employment mentioned in paragraph (3)(a) or (b) without becoming a pensioner member or a deferred member of F234that Section ;

c

the person ceased to be an active member of the F751995 Section less than 12 months before entering the employment mentioned in paragraph (3)(a) or (b) without becoming a pensioner member or a deferred member of F234that Section and has received a repayment of contributions in respect of that membership; or

d

the person ceased to be an active member of the F751995 Section on leaving HSC employment and before the person re-entered such employment—

i

a transfer payment was made in respect of the person under Part VI of F234that Section , or

ii

the person made an application under regulation 54 of F234that Section (exercising a right to transfer or buy-out) from which the person may not withdraw,

F203...

F308e

the person—

i

ceased to be an active member of the F751995 Section on leaving HSC employment,

ii

became a deferred member of F234that Section on leaving that employment and has not become a pensioner member of F234that Section between the date of leaving that employment and joining F27this Section of the Scheme, and

iii

re-entered HSC employment on or after 1st October 2008 and 5 or more years since last leaving HSC employment; or

f

the person—

i

ceased to be an active member of the F751995 Section before 1st April 2008 on leaving HSC employment,

ii

became a deferred member of F234that Section on leaving that employment,

iii

re-entered HSC employment on or after 1st October 2008 and 5 or more years since last leaving HSC employment, and

iv

before the person re-entered such employment—

aa

a transfer payment was made in respect of the person under Part VI of F234that Section , or

bb

the person made an application under regulation 54 of F234that Section (Exercising a right to transfer or buy-out) from which the person may not withdraw,

but sub-paragraphs (d) to (f) will not apply if the Department has permitted such a person to rejoin the F751995 Section in the circumstances described in regulation 7(3) of the 1995 Regulations.

is not entitled to a pension (including a deferred pension) under those Regulations, and

iii

has, in respect of the HSC employments referred to in head (i), either received a repayment of contributions or exercised the right to a transfer payment under Part VI of those Regulations

6

This regulation shall apply to any person who has previously been an active member of a corresponding health service scheme as though in paragraphs (3) and (5) any reference to—

a

“F2491995 Section” includes a reference to that corresponding health service scheme, and

b

“HSC employment” includes a reference to—

i

employment to which regulations made under sections 10 (1) and (2) and 12 (1) and (2) of, and Schedule 3 to, the Superannuation Act 1972 apply,

ii

employment with an employer in respect of whom a direction has been made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967 M23,

iii

employment to which regulations made under section 10 of the Superannuation Act 1972 M24 and having effect in Scotland apply,

iv

employment to which a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald) applies, and

v

employment with an employer with whom an agreement has been made under section 235 of the National Health Service Act 2006.

F221Eligibility: transitional153A

1

A person is eligible to be an active member of this Section of the Scheme if—

a

the person is not prevented from being so by regulation 154 or 158; and

b

either—

i

the Department has accepted that person’s option to join this Section of Scheme under Chapter 10 of this Part, or

ii

that person meets all of the requirements in paragraph (2).

2

Those requirements are that the person—

a

is under age 75;

b

was an active member of the 1995 Section on or after 1st April 2008;

c

became a pensioner member of the 1995 Section on, or before, 1st October 2009;

d

has either—

i

returned to HSC employment since becoming a pensioner member referred to in sub-paragraph (c), or

ii

commenced for the first time HSC employment; and

e

b

the “1995 Regulations” includes a reference to any regulations, orders, rules or other instruments governing that corresponding 1995 scheme;

c

regulations “12”, “13”, “13A”, “13A(3)(a)”, “13A(3)(b)”, “13B(3)”, “14”, “14A” or “16” includes the equivalent of those regulations in a health service scheme the provisions of which correspond to the 1995 Regulations; and

d

“regulation 5 of the Health and Personal Social Services (Compensation for Premature Retirement) Regulations (Northern Ireland) 1983” includes the equivalent of that regulation as it applies to a member of a corresponding 1995 scheme.

Chapter 7.

F1636

A person is not eligible to be an active member of F303this Section of the Scheme in any future employment if the person—

a

ceases to be entitled to a tier 1 ill-health pension under regulation 182; and

b

becomes entitled to a tier 2 ill-health pension under that regulation on the date the Department makes a determination under regulation 183(3).

This is subject to paragraph (7).

7

A person to whom paragraph (6) applies is eligible to be an active member of F303this Section of the Scheme in any further employment after the first anniversary of that person’s first day of such employment following the date of the Department’s determination under regulation 183.

F2898

A person is not eligible to be an active member of this Section of the Scheme if that person is a person, other than a registered dentist, who is employed as a dental pilot scheme employee otherwise than by a HSC Trust, and who either—

a

was, immediately prior to the commencement of such employment, a HSC dental employee who was not eligible to join the scheme; or

b

has not previously been in employment as a HSC dental employee.

9

A person is not eligible to be an active member of this Section of the Scheme if that person is a provider of personal dental services under a pilot scheme to whom these Regulations did not apply immediately prior to the commencement of the pilot scheme, other than a registered dentist.

Concurrent employments155

A practitioner may participate in F362this Section of the Scheme in respect of employment as a practitioner even if he also participates in Part 2 in respect of concurrent whole-time or part-time employment as an officer within the meaning of that Part.

F298Participators in pilot schemes155A

1

For the purposes of these Regulations, for the duration of any pilot scheme—

a

a registered dentist—

i

who is, in relation to the pilot scheme, a person providing piloted services, or a dental pilot scheme employee; and

ii

and who, after the commencement of the pilot scheme, is providing piloted services, shall be treated as a whole-time officer employed by the Regional Board;

f

a person other than a registered dentist who—

i

is employed as a dental pilot scheme employee otherwise than by a HSC Trust;

ii

immediately prior to the commencement of such employment, was employed by an HSC Trust or by the Regional Board as a HSC dental employee; and

iii

was at that time a member,

if the notice specifies a date that is the first day of a later pay period, from that date.

5

A notice under paragraph (3) may not be given by a person who is absent from work for any reason.

F2876

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Opting out of F368this Section of the Scheme157

1

A person who is an active member of F368this Section of the Scheme in any F124HSC employment may opt at any time to cease to be such a member by giving notice in writing to the person's employing authority.

F1052

A person who opts out under paragraph (1) ceases to be an active member of this Section of the Scheme on the date the notice takes effect and, if applicable, any contributions made by or on behalf of the person for a period of membership after the date on which the notice was effective must be refunded.

3

The notice takes effect—

a

from the beginning of the first pay period to begin after the notice is received by the employing authority, or

b

if the notice specifies a later date, from the beginning of the first pay period after that in which the specified date falls.

F924

A person to whom paragraph (1)(a) of regulation 156 applies in respect of an employment who gives notice in writing under paragraph (1) of this regulation within one month of the date of commencing that HSC employment, is treated as not having become an active member by virtue of that regulation.

5

A notice under paragraph (1) shall cease to have effect on the day immediately preceding, as the case may be, the person’s—

a

automatic enrolment date, or

b

automatic re-enrolment date: this does not apply where the notice was given within 12 months immediately preceding that date.

F2116

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

A practitioner who opts not to contribute to F368this Section of the Scheme F196in respect of one or more employments as a practitioner under this Part must do so in respect of all his employments as a practitioner F101but may, nevertheless, participate in F368this Section of the scheme in respect of concurrent employment as an officer under Part 2 F268or as a locum practitioner .

F458

This regulation does not apply to a person to whom sections 3, 5 or 8 of the 2008 Act and regulations 9 or 15 of the 2010 Regulations applies (that is, a person who is subject to automatic enrolment or automatic re-enrolment in this Section of the Scheme as a qualifying scheme who does not wish to participate in it): this paragraph does not affect the rights of such a person who subsequently becomes a member of this Section of the Scheme in circumstances where those provisions of the 2008 Act and 2010 Regulations do not apply.

Restriction on further participation in F356this Section of the Scheme158

1

A person who ceases to meet conditions A, B and C in regulation 153 in an employment or is prevented by regulation 154 from continuing to be an active member in an employment must cease to be an active member of F356this Section of the Scheme in that employment.

2

Accordingly—

a

a person within paragraph (1) may not make any further contributions to F356this Section of the Scheme under Chapter 3 (contributions); and

b

any further service of the person is not pensionable service for the purposes of F356this Section of the Scheme.

Membership: locum practitioners159

1

Regulation 156 does not apply to a locum practitioner.

2

A locum practitioner may apply to join F374this Section of the Scheme by sending an application to the employing authority and submitting such evidence relating to his service as a locum practitioner and the contributions payable in respect of it as are required by that employing authority.

If, in respect of a scheme year, a practitioner (other than a dentist performer) has—

a

certified their pensionable earnings in accordance with regulation 260 and forwarded a record of those earnings to the host Board; or

b

was not required to certify their earnings in accordance with that regulation but the host Board has the figure that represents the practitioner’s pensionable earnings for that scheme year,

contributions payable for that scheme year, shall be those specified in column 2 of F290the relevant table in paragraph (17) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

i

the certified or final pensionable earnings from all practitioner sources, and

ii

any additional pensionable earnings the practitioner (other than a dentist performer) is treated as having received during a break in service in accordance with regulation 144.

6

If paragraph (5) does not apply to a practitioner (other than a dentist performer) in respect of a scheme year, contributions are payable for that scheme year at the rate in column 2 of F290the relevant table in paragraph (17)F78on the basis of whichever of the following the host Board considers the most appropriate in the circumstances —

a

F197the amount of the practitioner’s (other than a dentist performer) earnings that has been agreed between the host Board on the one hand and the practitioner on the other hand; or

b

F197the amount of the practitioner’s (other than a dentist performer) earnings that corresponds to the practitioner’s most recent certified or final pensionable earnings referred to in paragraph (5); or

c

F197the amount of the practitioner’s (other than a dentist performer) earnings that corresponds to the host Board’s estimate of the practitioner’s pensionable earnings from all practitioner sources for that year.

This is subject to paragraph (7).

7

If paragraph (6) applies to a practitioner (other than a dentist performer) in respect of a scheme year and paragraph (5)(a) or (b) is subsequently satisfied in respect of that scheme year, that practitioner (other than a dentist performer) shall pay contributions at the rate determined in accordance with paragraph (5).

8

If, for any scheme year, a dentist performer has—

a

certified their pensionable earnings in accordance with regulation 260 and forwarded a record of those earnings to the host Board; or

b

was not required to certify their earnings in accordance with that regulation but the host Board has the figure that represents the dentist performer’s pensionable earnings for that scheme year,

contributions payable for that scheme year, shall be those specified in column 2 of F182the relevant table in paragraph (17) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

i

certified or final pensionable earnings from all dentist performer sources, up-rated according to the formula—

where—

PE is the certified or final amount of dentist performer’s pensionable earnings from all dentist performer sources for that year;
NDPS is the number of days of dentist performer service from the date the dentist performer service commenced in the scheme year to the end of the scheme year, and

ii

any additional pensionable earnings the dentist performer is treated as having received during a break in service in accordance with regulation 144.

9

If paragraph (8) does not apply to a dentist performer in respect of a scheme year, that dentist performer shall pay contributions at the rate in column 2 of F182the relevant table in paragraph (17)F260on the basis of whichever of the following the host Board considers the most appropriate in the circumstances —

a

F144the amount of the dentist performer’s earnings that has been agreed between the host Board on the one hand and the dentist performer on the other hand; or

b

F144the amount of the dentist performer’s earnings that corresponds to the dentist performer’s most recent certified or final superannuable earnings referred to in paragraph (8); or

c

F144the amount of the dentist performer’s earnings that corresponds to the host Board’s estimate of the dentist performer’s pensionable earnings from all dentist performer sources for that year up-rated according to the formula referred to in paragraph (8) .

This is subject to paragraph (10).

10

If paragraph (9) applies to a dentist performer in respect of a scheme year and paragraph (8)(a) or (b) is subsequently satisfied in respect of that scheme year, that dentist performer shall pay contributions at the rate determined in accordance with paragraph (8).

11

A host Board may adjust a practitioner’s contribution rate for any scheme year determined in accordance with paragraph (6) or (9)—

a

by agreement between the host Board on the one hand and the practitioner on the other hand; or

b

without such agreement, if the host Board is satisfied that pensionable earnings will exceed the amount used to determine the contribution rate in accordance with those paragraphs.

12

If a member is in practitioner service and concurrently in HSC employment in respect of which the member is liable to pay contributions in accordance with regulation 27, contributions payable in respect of the member’s practitioner service shall be determined under this Part and contributions payable in respect of the member’s HSC employment shall be determined under Part 2.

13

Where a practitioner (other than a dentist performer) is also in service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) and the practitioner service as a dentist performer will each be treated separately under this regulation.

14

In determining the contributions payable in accordance with F233this regulation and regulation 162 , a host Board must take account of pensionable earnings as a practitioner or, as the case may be, a dentist performer, from all practitioner or, as the case may be, dentist performer sources, including any such pensionable earnings determined by another host Board.

15

An employing authority that is not a host Board shall, in respect of any pensionable earnings it pays to a practitioner, take advice from the relevant host Board in determining the contributions payable in accordance with F93this regulation and regulation 162 .

16

If, apart from this paragraph, the earnings for a scheme year in respect of a member’s practitioner service would not be a whole number of pounds, those earnings must be rounded down to the nearest whole pound.

F26617

For the purposes of this regulation, “the relevant table” means—

a

in respect of the 2012-2013 scheme year, Table 1;

b

in respect of the 2013-2014 scheme year, Table 2.

Table 1Scheme Year 2012-2013

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £21,175	5%
£21,176 to £26,557	6.5%
£26,558 to £48,982	8%
£48,983 to £69,931	8.9%
£69,932 to £110,273	9.9%
£110,274 to any higher amount	10.9%

F43Table 2Scheme Year 2013-2014

Column1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £15,431	5%
£15,432 to £21,387	5.3%
£21,388 to £26,823	6.8%
£26,824 to £49,472	9%
£49,473 to £70,630	11.3%
£70,631 to £111,376	12.3%
£111,377 to any higher amount	13.3%

Contributions by employing authorities: general162

F2821

Each employing authority must contribute to the scheme, in respect of the pensionable earnings of each person who is an active member of the scheme in an employment with the authority, at the rate specified in paragraph (5) (“the employer’s standard rate”).

F2932

In specifying such a rate, the Department must—

a

obtain the consent of the Department of Finance and Personnel; and

b

take account of the advice of F373this Section of the Scheme actuary and the cost of providing for any increase in pensions under the Scheme as a result of orders made under the provisions of the Pensions (Increase) Act (Northern Ireland) 1971 and Article 69 of the Social Security Pensions (Northern Ireland) Order 1975.

3

Any contributions payable under this regulation must be paid to the Department.

4

If for any period a person holds more than one employment with an employing authority in respect of which the person is an active member of F373this Section of the Scheme, this regulation applies in respect of each of those employments as if it were the only employment held.

F3165

The employer’s standard rate is 13.3%.

Guarantees, indemnities and bonds163

1

This regulation applies if—

a

an employing authority fails to pay contributions in accordance with regulation 162, and

b

the authority is—

i

a GMS practice;

ii

an APMS contractor; or

iii

an OOH provider.

2

The Department may require the authority to have in force a guarantee, indemnity or bond which provides for payment to the Department, should that authority fail to meet them, of all future liabilities of the authority under—

a

these Regulations, or

b

the Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999 M25.

3

The guarantee, indemnity or bond must be in such form, in respect of such an amount and provided by such a person as the Department approves for the purpose.

Payment of Contributions164

1

Contributions under this Part must be paid in respect of all periods of practitioner service—

a

until the member completes 45 years' pensionable service, or

b

where the notice required by regulation 139(3) has been properly received, until the member ceases practitioner service.

2

Except if paragraph (3) applies, principal medical practitioners shall pay C1 contributions to the host Board.

3

Principal dental practitioners shall pay C1 contributions in respect of pensionable earnings that relate to particular GDS arrangements to the employing authority that is a party to those GDS arrangements, and that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.

4

If a principal medical practitioner is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority shall—

a

deduct C1 contributions from any pensionable earnings it pays to him; and

b

if it is not also the host Board, pay those contributions to that Health and Social Services Board.

5

Subject to paragraph (6), if a principal medical practitioner is—

a

an employing authority which is a GMS practice or an APMS contractor; or

b

c

an APMS contractor,

that employing authority must pay C3 contributions to the host Board.

12

In the case of an assistant dental practitioner who—

a

is a vocational trainee—

i

the GDS provider who employs him shall deduct C1 contributions from any pensionable earnings the provider pays to him and shall pay those contributions to the appropriate employing authority; and

ii

that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings; or

b

is not a vocational trainee, the employing authority with which he has an arrangement from which his pensionable earnings are derived is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.

F19012A

In the case of a practitioner providing piloted services, a practitioner employed as a dental pilot scheme employee or to whom regulation 155A(1)(b) applies, the practitioner shall pay C1 contributions in respect of pensionable earnings that relate to piloted services to the employing authority that is a party to those piloted services, and that employing authority is liable to pay C3 contributions that are payable in respect of those pensionable earnings, but where the provider of the piloted service is a qualifying body, the qualifying body shall be liable to pay C3 contributions.

13

If contributions are payable by a locum practitioner under paragraph (10) in respect of pensionable locum work carried out for an employing authority which is—

a

a host Board;

b

a GMS practice; or

c

an APMS contractor,

the host Board shall pay C3 contributions in respect of such a practitioner.

14

C1 contributions that are required to be paid to an employing authority by or in respect of a principal or assistant dental practitioner in accordance with this regulation shall be paid to that employing authority not later than the 7th day of the month following the month to which the earnings relate.

15

It shall be a function of an employing authority—

a

to which C1 contributions are paid in respect of a principal or assistant dental practitioner in accordance with this regulation;

b

which is liable to pay C3 contributions in respect of any principal or assistant dental practitioner;

c

to forward or pay those contributions to the Department not later than the 12th day after the date on which, by virtue of paragraph (14), it is due to receive the C1 contributions or, in the case of C3 contributions, the related C1 contributions.

16

Contributions which are required to be paid to the host Board in accordance with this regulation must be paid to that Health and Social Services Board not later than the 7th day of the month following the month in which the earnings were paid.

17

If, as regards a principal or assistant medical practitioner, an employing authority—

a

is not the host Board, it shall be a function of that employing authority to provide the host Board with a record of any—

i

pensionable earnings paid by it to a practitioner;

ii

contributions deducted by it in accordance with paragraph (4) or (8),

not later than the 7th day of the month following the month in which the earnings were paid;

b

is the host Board that has deducted contributions in accordance with paragraph (4) or (8) and is liable to pay C3 contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that Health and Social Services Board to maintain a record of—

i

the matters referred to in paragraph (a)(i) and (ii); and

ii

any contributions paid to it by the principal medical practitioner; and

iii

any contributions paid to it by a locum practitioner.

18

It shall be a function of the host Board to pay the contributions—

a

paid to it by a principal medical practitioner, non-GP provider or locum practitioner;

b

paid to it by another employing authority;

c

it is liable to pay by virtue of paragraphs (7)(b) and (9)(b),

in accordance with the provisions of this regulation, to the Department not later than the 19th day of the month following the month in which the earnings were paid.

19

Without prejudice to any other method of recovery, if in respect of C1 contributions—

a

a principal dental practitioner, a principal medical practitioner, an assistant dental practitioner, an assistant medical practitioner or locum practitioner has failed to pay contributions; or

b

an employing authority F271or qualifying body providing piloted services has failed to deduct such contributions,

begins with the pay period in respect of which the first contribution is made under the option,

c

is not less than 1 year nor more than 20 years, and

d

does not end later than the member's 65th birthday.

F2269

In the case of a 2008 Section Optant, this regulation is subject to regulation 260D.

If paragraph (3) applies, the member may continue to make contributions in accordance with the option after becoming an active member again unless a repayment of contributions has been made to the member under regulation 175.

5

For the purposes of paragraph (4) it does not matter whether the member has paid any of the repaid contributions back to the Department.

Member's option to pay lump sum contribution to purchase additional pension167

Payment of additional lump sum contributions by employing authority168

5

A contribution under this regulation must be paid by the employing authority to the Department within one month of the date on which the authority gave the Department notice under regulation 169(2).

F2096

In the case of a 2008 Section Optant, this regulation is subject to regulation 260D.

before the end of the period of 1 month beginning with the day on which the authority gave the Department notice under paragraph (2), or

ii

if it is earlier, on or before the member's 65th birthday.

Cancellation of options under regulation F48165170

1

A member may cancel an option under regulation 165(1) by giving the employing authority notice in writing.

2

If a member cancels such an option, the additional periodical contributions cease to be payable for the first pay period beginning after the date on which the employing authority receives the notice and all subsequent pay periods.

3

If it appears to the Department that the requirement in regulation 165(7) (overall maximum) will not be met if the member continues to make periodical contributions under an option exercised under regulation 165, the Department may cancel the option by giving the member notice in writing.

4

If the Department cancels such an option F311in accordance with paragraph (3), , the additional periodical contributions cease to be payable for the first pay period beginning after the date specified in the notice and all subsequent pay periods.

F585

If, after the exercise of the option under regulation 165, the Department has reasonable grounds to believe that the member’s health will prevent the member from paying contributions for the whole contribution period, the Department may cancel the option by giving the member notice in writing.

6

If the Department cancels such an option in accordance with paragraph (5)—

a

the additional periodical contributions cease to be payable for the first pay period beginning after the date specified in the notice (“date of cancellation”) and all subsequent pay periods; and

b

any periodical payments made prior to the date of cancellation shall be returned to the member.

Effect of payment of additional contributions under this Chapter171

1

This regulation applies if—

a

an option is exercised by a member under regulation 165 and all the contributions to be made under the option are made,

b

an option is exercised by a member under regulation 167 or by a member's employing authority under regulation 168 and the lump sum payment is made.

2

Subject to paragraph (9), the member's pension is increased by the full amount of the increase to be made in accordance with the terms of the option, after the final adjustment in that amount in accordance with regulation 174 (revaluation of increases bought under options).

3

Paragraph (2) is without prejudice to any increase or reduction falling to be made in the total amount of the member's pension under Chapter 4 F110or Chapter 10 of this Part as a result of the member becoming entitled to payment of the pension before or after reaching the age of 65 (see regulations 178 to 180 F110and 260Q ).

4

In the case of an option under regulation 165(1)(b), 167(1)(b) or 168(1)(b), any pension payable under Chapter 5 (death benefits) in respect of the member is increased by the appropriate amount.

5

In paragraph (4), subject to regulations 172 and 173(3), “the appropriate amount” means—

a

in the case of a pension under regulation 194 the amount of which is determined under regulation 196 (active members) or regulation 198 (deferred members), 37.5% of the amount of the increase mentioned in paragraph (2) that would have applied in the member's case if the member had become entitled to the increase on the date of death (disregarding paragraph (3)),

b

in the case of a pension under regulation 194 the amount of which is determined under regulation 197 (pensioner members), 37.5% of the amount of the increase in the member's pension under paragraph (2) as a result of the option,

c

in the case of a pension under regulation 201 the amount of which is determined under regulation 203 (active members) or regulation 205 (deferred members), the appropriate fraction (within the meaning of regulation 203 or, as the case may be, regulation 205) of 75% of the amount of the increase mentioned in paragraph (2) that would have applied in the member's case if the member had become entitled to the increase on the date of death (disregarding paragraph (3)), and

d

in the case of a pension under regulation 201 the amount of which is determined under regulation 204 (pensioner members), the appropriate fraction (within the meaning of that regulation) of 75% of the amount of the increase in the member's pension as a result of the option.

6

Except as provided in regulation 180 (partial retirement), no separate claim is required as respects any additional pension payable by virtue of this regulation.

7

This regulation is subject to regulation 172.

8

For the effect of the options under regulation 165 where this regulation does not apply, see regulation 173(effect of part payment of periodical contributions).

9

Paragraph (10) applies only to an option under regulation 165(1)(a), 167(1)(a) or 168(1)(a), where a pension is to be paid for either three or six months at the same rate as the member's pension was being paid at the date of that member's death.

10

Any increase to the member's pension shall be included only in a benefit payable to a surviving partner or a dependent child in respect of the member under these Regulations whilst it is being paid at the rate and for the duration of one of the periods referred to in paragraph (9).

F9411

In the case of a 2008 Section Optant, this regulation is subject to regulation 260D.

becomes entitled to a pension under regulation 180 before reaching the age of 65,

the increase in the member's pension under Chapter 4 (members' retirement benefits) which would otherwise be due under regulation 171(2) or (4) is reduced.

6

The amount of the reduction is such amount as the Department determines, after consulting the Scheme actuary, to be appropriate by reason of the payment of the increase before the member reaches 65.

7

This regulation is subject to regulation 173.

Effect of part payment of periodical contributions173

1

This regulation applies if—

a

the full number and amount of contributions due under an option under regulation 165 for the whole contribution option period are not made, and

b

regulation 172(1) to (4) does not apply.

2

The increase in the member's pension under Chapter 4 is the appropriate proportion of the increase that would have been made under regulation 171(2) if the full number and amount of contributions had been made (but taking account of regulation 172(5) if that applies).

3

In the case of an option under regulation 165(1)(b), the increase in any benefit payable under Chapter 5 (death benefits) in respect of the member is the appropriate proportion of the increase that would have been made under regulation 171(4) if the full number and amount of contributions had been made (but taking account of regulation 172(5) if that applies).

4

For the purposes of paragraphs (2) and (3), the appropriate proportion is calculated in accordance with such method as the Scheme actuary may determine and specify in guidance given to the Department.

5

In making a determination under paragraph (4), the Scheme actuary must have regard to—

a

the proportion that the total contributions paid bears to the full amount of contributions due under an option under regulation 165 for the whole contribution option period, and

b

the preservation requirements.

F2156

In the case of 2008 Section Optant, this regulation is subject to regulation 260D.

F213Revaluation of increases bought under options: members’ pensions174

1

Where an option under regulation 165, 167 or 168 has been exercised, the final amount of the increase in a member’s pension immediately before the beginning date for that pension shall be determined in accordance with this regulation.

2

Where the increase in pension is in respect of an option that was exercised less than 2 months before the increase becomes payable, the final amount is calculated in accordance with paragraph (4).

3

Where the increase in pension is in respect of an option that was exercised 2 or more months before the increase in pension becomes payable, the final amount is calculated in accordance with paragraph (5).

4

The calculation referred to in paragraph (2) is as follows—

Step 1 – Calculate the basic amount of the increase in accordance with regulations 171 to 173, to find the Step 1 amount.
Step 2 – Add to the Step 1 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 1 amount when it first falls into payment, to find the Step 2 amount.
Step 3 – Divide the Step 2 amount by the Step 1 amount, to find the Step 3 factor.
Step 4 – Divide the Step 1 amount by the Step 3 factor, to find the final amount referred to in paragraph (1).

5

The calculation referred to in paragraph (3) is as follows—

Step 1 - Calculate the basic amount of the increase in accordance with regulations 171 to 173, to find the Step 1 amount.
Step 2 – Multiply the Step 1 amount by the retail prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount.
Step 3 – Divide the Step 2 amount by the retail prices index for the month in which the option was exercised, to find the Step 3 amount.
Step 4 – Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount.
Step 5 – Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act (Northern Ireland) 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount.
Step 6 – Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor.
Step 7 – Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1).

6

A person—

a

who is entitled to a repayment of contributions under this regulation, and

b

whose pensionable service did not cease because the person's employment was terminated at the person's request,

is entitled to interest on the amount of the repayment unless the person's pensionable service ceased because the person's employment was terminated by reason of misconduct or inefficiency.

7

Subject to paragraphs (8) and (9), the interest is calculated on a compound basis at the rate of 2.5% per year, with yearly rests, for the period starting on 1st April after the contributions were paid and ending with the day the member leaves pensionable service.

8

Paragraph (7) does not apply if paragraph (1)(b) applies and the person is entitled to a greater amount of interest under Chapter V of Part IV of the 1993 Act.

9

So far as the contributions were paid under another scheme and were included in a transfer payment to F217this Section of the Scheme—

a

interest for the period before the transfer payment was made is calculated in accordance with the scheme making the transfer payment (subject to any provision made in any statutory provision applicable to the transfer), and

b

paragraph (7) does not apply as respects that period.

CHAPTER 4MEMBERS' RETIREMENT BENEFITS

5

A claim referred to in paragraph (1)(b)(i) and made in accordance with regulation 249 takes effect from the date the claim is received by the Department.

6

This regulation does not apply to pensions derived from pension credit rights.

F3517

In the case of 2008 Section Optant, this regulation is subject to regulation 260K.

Pension credit members177

1

The general rule is that a pension credit member is entitled to a pension for life derived from the member's pension credit rights if the member has reached 65 and has claimed payment of the pension.

2

The pension becomes payable—

a

when the pension credit member reaches 65, or

b

10

For the purpose of paragraph (8), the Department may require whatever medical evidence that it considers necessary.

Late payment of pension with actuarial increase178

1

This regulation applies if a member becomes entitled to immediate payment of pension under regulation 176 after reaching the age of 65.

2

So much of the amount of the pension to which the member would otherwise be entitled under that regulation (before any commutation under regulation 185) as is attributable—

a

to the member's pensionable service before that age, or

b

to any contributions paid under regulations 165, 167 or 168 before that age,

is increased.

3

The amount of the increase must be calculated in accordance with guidance and tables provided by the Scheme actuary to the Department for the purposes of this regulation.

4

In preparing that guidance and those tables the Scheme actuary must use such factors as the Scheme actuary considers appropriate, having regard, in particular, to the period after reaching the age of 65 before the member becomes entitled to immediate payment of the pension and the life expectancy of the member.

F355

In the case of a 2008 Section Optant, this regulation is subject to regulation 260Q.

A member shall not be entitled to a pension under this regulation if the Department determines, having taken advice from the Scheme actuary, that the pension, as reduced under paragraph (1), would be sufficient to meet its liability to provide a guaranteed minimum pension.

F2465

In the case of 2008 Section Optant, this regulation is subject to regulation 260K.

In the case of 2008 Section Optant, this regulation is subject to regulation 260K.

the member's level of engagement does not reduce in the manner described in paragraph (1)(c),

the pension will (in any event) be payable by the Department when the member retires, or partially retires again, from pensionable employment or attains the age of 75 and in doing so the Department shall—

i

have regard to any pensions already paid, including any lump sum paid as a result of the member exercising an option under regulation 185,

ii

take the advice of the Scheme actuary.

any other matter which the Department considers appropriate.

16

The factors to be disregarded for paragraph (13) are—

a

the member's personal preference for or against engaging in any particular employment; and

b

the geographical location of the member.

17

For the purpose of this regulation—

“appropriate medical treatment” means such medical treatment as it would be normal to receive in respect of the incapacity, but does not include any treatment that the Department considers—
1. a
  that it would be reasonable for the member to refuse,
2. b
  would provide no benefit to restoring the member's capacity for—
  1. i
    discharging the duties of the member's employment efficiently under paragraph (2)(a), or
  2. ii
    engaging in regular employment of like duration under paragraph (3)(a), before the member reaches age 65, or
3. c
  that, through no fault on the part of the member, it is not possible for the member to receive before the member reaches age 65;
F127“permanently” means—
1. a
  the period until age 65; and
2. b
  in the case of a 2008 Section Optant who, before joining this Section of the Scheme, was assessed by a medical adviser as being—
  1. i
    permanently incapable of efficiently discharging their duties for the purposes of regulation 13A(2)(b)(i) of the 1995 Regulations (Ill-health pension on early retirement), that Optant shall be deemed to be permanently incapable of discharging the duties of the Optant’s employment efficiently for the purposes of paragraph (2)(a),
  2. ii
    permanently incapable of regular employment of like duration for the purposes of regulation 13A(2)(b)(ii) of the 1995 Regulations, that Optant shall be deemed to be permanently incapable of engaging in regular employment of like duration for the purposes of paragraph (3)(a);
“regular employment of like duration” means such employment as the Department considers would involve a similar level of engagement to the member's current pensionable service as a practitioner.

F4418

In the case of a 2008 Section Optant, this regulation is subject to regulations 260K, 260M to 260P and 260R.

F33419

In the case of a Waiting Period Joiner, this regulation is subject to regulation 260Z.

becomes entitled to a tier 2 ill-health pension under regulation 182, which shall be calculated as if paragraph (8) of that regulation included the words “from the date of the Department's determination under regulation 183” after “continued in service”.

F74

In the case of a 2008 Section Optant, this regulation is subject to regulations 260O and 260P.

previous practical, professional and vocational experience,

irrespective of whether or not such employment is actually available to the member;

c

i

mental capacity; and

ii

physical capacity;

d

i

mental capacity;

ii

physical capacity;

iii

previous training; and

iv

previous practical, professional and vocational experience;

e

any other matter which the Department considers appropriate.

8

The factors to be disregarded for paragraph (5) are—

a

the member's personal preference for or against engaging in any particular employment; and

b

the geographical location of the member.

9

For the purpose of this regulation—

“appropriate medical treatment” means such medical treatment as it would be normal to receive in respect of the incapacity, but does not include any treatment that the Department considers—
1. a
  that it would be reasonable for the member to refuse,
2. b
  would provide no benefit to restoring the member's capacity for—
  1. i
    discharging the duties of the member's employment efficiently under paragraph (2)(a)(ii), or
  2. ii
    engaging in regular employment of like duration under paragraph (1)(a),
  before the member reaches age 65, or
3. c
  that, through no fault on the part of the member, it is not possible for the member to receive before the member reaches age 65;
“permanently” means the period until age 65; and
“regular employment of like duration” means such employment as the Department considers would involve a similar level of engagement to the member's pensionable service as a practitioner immediately before that service ceased.

F11610

In the case of a 2008 Section Optant, this regulation is subject to regulation 260K.

Options to exchange pension for lump sum

General option to exchange part of pension for lump sum185

1

A member, F128(other than a pension credit member whose rights under F342this Section of the Scheme are attributable to a disqualifying pension credit for the purpose of paragraph 2 of Schedule 29 to the Finance Act 2004 ) may opt to exchange part of a pension to which the member would otherwise be entitled for a lump sum.

2

If a member so opts, for every £1 by which the member's annual amount of a pension is reduced, the member is to be paid a lump sum of £12.

3

An option under paragraph (1) must relate to an annual amount of pension that is a whole number of pounds (and accordingly the lump sum will be exactly divisible by 12).

4

In paragraphs (2) and (3) “annual amount”, in relation to a pension, means the amount of the annual pension to which the member would be entitled under this Chapter apart from the option, together with any increases payable under the Pensions (Increase) Act (Northern Ireland) 1971, calculated as at the time payment would first be due.

5

A member may not exchange pension for lump sum under this regulation to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 of the Finance Act 2004 (see, in particular, section 241 of, and paragraph 1 of Schedule 29 to, that Act).

6

If the member has a guaranteed minimum under section 10 of the 1993 Act in relation to the whole or part of a pension, paragraph (1) only applies to so much of the pension as exceeds that guaranteed minimum, multiplied by such factor as is indicated for a person of the member's description in tables provided by the Scheme actuary.

7

The option under this regulation may only be exercised by giving notice in writing to the Department in such form as it requires—

a

at the time of claiming the pension, or

b

before such later time as the Department specifies in writing.

F42This is subject to paragraphs (8) and (9).

F188

If the pension is an ill-health pension under regulation 182, the option under this regulation may only be exercised by giving notice in writing to the Department in such form as it requires—

a

where the member is awarded—

i

a tier 1 ill-health pension under paragraph (2) of that regulation, at the time of claiming that tier 1 ill-health pension,

ii

a tier 2 ill-health pension under paragraph (3) of that regulation, at the time of claiming that tier 2 ill-health pension; or

b

before such later time as the Department specifies in writing.

9

If the pension is a tier 2 ill-health pension under regulation 183, in substitution for a tier 1 ill-health pension under regulation 182, the option under this regulation may only be exercised—

a

in relation to the difference between the tier 1 ill-health pension that ceases to be payable in accordance with paragraph (3) of regulation 183 and the tier 2 ill-health pension to which the member becomes entitled under that paragraph; and

b

by giving notice in writing to the Department in such form as it requires—

i

at the time of award of the tier 2 ill-health pension under that paragraph, or

ii

before such later time as the Department specifies in writing.

F15210

In the case of a 2008 Section Optant, this regulation is subject to paragraph (4) of regulation 260H and regulation 260K.

7

The annual pension that is allocated must be an exact number of pounds.

8

If a member—

a

elects to allocate a part of the member's pension under paragraph (1) after reaching the age of 65 and whilst in pensionable service, and

b

dies before the pension becomes payable,

for the purposes of paragraphs (5) to (7) the member is treated as entitled to the relevant pension to which the member would have been entitled if the member had become entitled to the pension immediately before death.

9

References in this regulation to the member's relevant pension, in relation to any pension, are references to so much of the pension as would be payable if the member had exercised the option under regulation 185 (general option to exchange part of pension for lump sum) so as to obtain the maximum lump sum possible.

Procedure for election under regulation 189190

1

An election under regulation 189 in respect of a member's pension must be made—

a

at the time when the member claims the pension or, if the member does not become entitled to the pension at that time, when the member does become so entitled, or

b

if the member is in pensionable service after reaching the age of 65, at any time after reaching that age and before reaching the age of 75.

2

The election must be made by giving notice in writing to the Department.

3

The notice must be in such form and contain such information as the Department requires.

4

Subject to paragraphs (6) and (7), an election under regulation 189 takes effect once it has been accepted by the Department.

5

The election may not be withdrawn, amended or revoked after it has taken effect.

6

The election does not take effect if—

a

the member or the person in whose favour the election was made (“the beneficiary”) dies on or before the day on which the Department accepts it, or

b

the Department is not satisfied that at the time when the election is made the member is in good health.

7

The election is treated as not having taken effect if the beneficiary dies before the member is notified in writing that the Department has accepted the election.

Effect of allocation191

after the subtraction of any amount exchanged under regulation 185 (general option to exchange part of pension for lump sum), and

iii

before the subtraction of any amount allocated under regulation 189 (election to allocate pension).

CHAPTER 5DEATH BENEFTS

Pensions for surviving adults

Surviving adult dependants' pensions194

1

If an active member, F193, a non-contributing member a deferred member or a pensioner member dies leaving a surviving adult dependant, the surviving adult dependant is entitled to a pension that is payable for life.

2

In this Part “surviving adult dependant”, in relation to a deceased member or former member, means the member's or former member's surviving spouse, civil partner or nominated partner.

3

For the rate at which the pension referred to in paragraph (1) is payable see regulations 196 to 200 and, in any case where that pension includes additional pension, regulations 171(4) and 173(3).

Meaning of “surviving nominated partner”195

1

A person is a surviving nominated partner in relation to a member for the purposes of this Part if—

a

the person and the member jointly made and signed a declaration in such form as the Department requires that remains effective at the member's death, and

b

the person satisfies the Department that for a continuous period of 2 years ending with the member's death—

i

the person and the member were living together in an exclusive relationship as if they were husband and wife or civil partners,

ii

the person and the member were not prevented from marrying or forming a civil partnership, and

iii

the person was financially dependent on the member or the person and the member were financially interdependent.

2

A declaration for the purposes of paragraph (1)(a) ceases to have effect if—

a

it is revoked by the member or other person by a signed notice in writing to the Department in such form as the Department may require or is willing to accept,

b

the member makes a further declaration for the purpose of paragraph (1)(a), or

c

the person or the member marries or forms a civil partnership.

F113

In the case of a 2008 Section Optant, this regulation is subject to regulation 260L.

F744

In the case of a Waiting Period Joiner, this regulation is subject to regulation 260Y.

Amount of pensions under regulation 194: active F325and non-contributing members196

F3141

In the case of an active member or a non-contributing member, for the period of 6 months beginning with the day after the member’s death (“the initial period”) the rate of the pension payable under regulation 194 (if that amount is greater than the amount of the pension payable to the surviving adult under this Chapter apart from this paragraph), is equal to—

a

in the case of a deceased active member, the rate of the member’s pensionable earnings during the last complete quarter before the member’s death;

b

in the case of a deceased non-contributing member, the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service.

2

Subject to paragraph (3), after the initial period, if the member dies with 2 or more years of qualifying service, the annual amount of the pension payable under regulation 194—

a

if the member has not reached the age of 65, is equal to the appropriate proportion of the tier 2 ill-health pension under regulation 182 to which the member would have been entitled if on the date of death the member had become entitled to such a pension, and

b

if the member has reached the age of 65, is equal to the appropriate proportion of the pension under regulation 176 (normal retirement pensions) to which the member would have been entitled if on the date of death the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count.

F284Sub-paragraph (b) is subject to paragraph (7).

3

After the initial period, if the member dies with less than 2 years of qualifying service but after reaching the age of 65, the annual amount of the pension payable under regulation 194 is equal to the appropriate proportion of the pension to which the member would have been entitled (disregarding any additional pension) if on the date of death the member had become entitled to a pension under regulation 176 (normal retirement pensions) in respect of any period of pensionable service that the member is entitled to count.

F17This is subject to paragraph (7).

4

After the initial period, if—

a

the member dies with less than 2 year's qualifying service and before reaching the age of 65, and

b

the surviving adult has a guaranteed minimum under section 13 of the 1993 Act in relation to benefits in respect of the deceased member under F159this Section of the Scheme,

the annual amount of the pension payable under regulation 194 is equal to that guaranteed minimum, unless paragraph (5) applies.

5

This paragraph applies if the Department's liability to provide a guaranteed minimum pension in respect of the surviving adult is discharged by the payment of a contributions equivalent premium under section 51(2) of the 1993 Act.

6

This regulation is subject to regulation 200 (re-employed pensioners; adult survivor pensions in initial period).

F1227

For the purposes of paragraphs (2)(b) and (3) any increase under—

a

regulation 178; or

b

regulation 260Q,

is ignored.

Amount of pensions under regulation 194: pensioner members197

1

In the case of a pensioner member, for the initial period the rate of the pension payable under regulation 194(1) is equal to the rate of the member's pension in payment at the time of death if that amount is greater than the sum of—

a

the amount of the pension payable to the surviving adult dependant under this Chapter apart from this paragraph, and

b

the amount of the children's pensions otherwise payable under this Part.

2

At any time when the rate is not the rate mentioned in paragraph (1), the rate of the surviving adult dependant's pension in the case of the death of a pensioner member is equal to the appropriate proportion of the pension to which the member was entitled on the date of death (disregarding any additional pension).

F1023

For the purposes of paragraph (1) any reduction in the member’s pension under—

a

Chapter 8 of this Part;

b

regulation 185; or

c

regulation 260K,

is ignored.

3A

For the purpose of paragraph (2)—

a

any reduction in the rate of member’s pension under—

i

regulation 179,

ii

regulation 185, or

iii

regulation 260K; and

b

any increase in the rate of the member’s pension under—

i

regulation 178, or

ii

regulation 260Q,

is ignored.

4

In this regulation “the initial period” means—

a

if the member leaves one or more dependent children who are dependant on the surviving adult dependant, the period of 6 months beginning with the day after the member's death, and

b

otherwise the period of 3 months beginning with that day.

5

For the purposes of paragraph (4) a child born after the member's death is treated as having been born before it.

6

If a member who has had a tier 2 ill-health retirement pension under regulation 182 replaced by a tier 1 ill-health retirement pension (by virtue of regulation 239(2))—

a

is in further HSC employment and dies before the end of the initial period (within the meaning of that regulation), or

b

is in further employment that is not HSC employment and dies within a period of one year beginning with the day on which that further employment ceased to be an excluded employment (within the meaning of that regulation),

the member's pension referred to in paragraph (1) means that member's original tier 2 ill-health pension.

7

This regulation is subject to regulation 200 (re-employed pensioners: adult survivor pensions in initial period).

F468

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount of pensions under regulation 194: deferred members198

1

In the case of a deferred member—

a

who left pensionable service less than 12 months before the date of death, and

b

whose surviving adult dependant would have been the member's surviving adult dependant if the member had died on the member's last day of pensionable service,

the rate of the pension payable under regulation 194(1) is equal to the appropriate proportion of the tier 2 ill-health pension under regulation 182 to which the member would have been entitled if on the date the member's pensionable service ceased the member had become entitled to such a pension under regulation 182 (but disregarding any additional pension).

2

In the case of any other deferred member, the rate of the pension payable under regulation 194(1) is equal to the appropriate proportion of the pension under regulation 176 (normal retirement pensions) in respect of any period of pensionable service to which the member would have been entitled if on the date of death the member had become entitled to such a pension.

Recent leavers199

1

If—

a

a recent leaver dies leaving a surviving spouse or civil partner who has a guaranteed minimum under section 13 of the 1993 Act in relation to benefits in respect of the recent leaver under F184this Section of the Scheme, and

b

the member has died before reaching the age of 65,

the surviving spouse or civil partner is entitled to a pension that is payable for life of an amount equal to that person's guaranteed minimum pension (disregarding any additional pension), unless paragraph (2) applies.

2

3

In this Part “recent leaver” means a person—

a

who left pensionable service less than 12 months before the date of death,

b

who is not a deferred member or a pensioner member because of rights resulting from that employment, and

c

in respect of whom no transfer value or refund of contributions has been paid in respect of that employment.

Re-employed pensioners: adult survivor pensions in initial period200

1

This regulation applies if, apart from this regulation, both regulations 196(1) and 197(1) would apply on the death of a member.

2

Where this regulation applies, the rate of pension payable by virtue of regulations 196(1) and 197(1) during the initial period (as defined in the respective regulations) shall instead be the rate provided in paragraph (3).

3

Subject to paragraph (4), for the relevant initial period the rate of the pension payable under regulation 194 is equal to the sum of—

F258a

in the case of—

i

a deceased active member, the rate of the deceased’s pensionable earnings during the last complete quarter before the member’s death, or

ii

a deceased non-contributing member, the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service; and

F313b

the rate of the deceased member’s pension payable at the time of death after taking account of any reduction in the rate of the pension under—

i

Chapter 8 of this Part,

ii

regulation 185, and

iii

regulation 260K.

4

Paragraph (3)(a) does not apply if—

a

the rate of the pension payable to the surviving adult in respect of later service, and

b

any children's pension that would otherwise be payable in respect of later service under this Part,

would be greater.

Pensions for dependent children

Surviving children's pensions201

1

If a member or a recent leaver dies leaving one or more dependent children, a pension is payable in respect of them.

2

This is subject to paragraphs (7) to (9).

3

If a dependent child ceases to be a dependent child after the date of death, the pension ceases to be payable in respect of that child.

4

If a dependent child is born after the date of death, the same pension is payable in respect of the child as if the child had been born on the date of death.

5

If a member or a recent leaver dies leaving two or more dependent children, they are entitled to such shares of the pension as the Department may from time to time decide.

6

An amount payable under this regulation in respect of a dependent child is payable to the dependent child or, if the Department so decides, to another person for the dependent child's benefit.

7

No pension is payable in respect of any dependant children who on the deceased's death are dependant on an adult who is entitled to a surviving adult's pension whilst that pension is payable at the rate mentioned in regulation 197(1) or 200(3)(b), except so much of that pension as is additional pension.

8

If a dependent child is incapable of earning a living because of physical or mental infirmity for any period and the child is maintained out of money provided by Parliament in a hospital or other institution for a period exceeding one month, no pension is payable in respect of the child for any part of that period after the first month.

9

If, apart from this paragraph, a pension would be payable in respect of any person as a dependent child of three or more persons who were deceased members or recent leavers—

a

a pension is only payable in respect of two of them, and

b

the amount payable is equal to the sum of the two highest pensions.

10

For the rate at which the pension referred to in paragraph (1) is payable, see regulations 203 to 208 and, in any case where that pension includes additional pension, regulations 171(4) and 173(3).

a brother or sister, or a child of a brother or sister, of the member or the member's spouse or civil partner or nominated partner,

f

a half-brother or half-sister, or a child of a half-brother or half-sister, of the member or the member's spouse or civil partner or nominated partner,

g

a person whom, in the opinion of the Scheme administrator, the deceased intended when the deceased ceased to be an active member to adopt, or

h

a person who had been dependent on the deceased for 2 years or (if less) half the person's life when the deceased ceased to be an active member.

Amount of children's pension under regulation 201: deceased active members F177and deceased non-contributing members203

1

This regulation applies for determining the annual amount of the pension payable under regulation 201(1) (surviving children's pensions) if at the date of death the deceased was an active member F232,or a non-contributing member of F57this Section of the Scheme who was not also a pensioner member.

2

Subject to F61paragraphs (5) and (6) , that amount is the appropriate fraction of the basic death pension.

F1323

In this regulation “the basic death pension” means twice the appropriate proportion of the deceased member’s pension under regulation 176 and—

a

in the case of an active member, that pension will include the greater of—

i

any increase due to such enhancement period (if any) that would have applied for the purposes of regulation 182(5) if the deceased had become entitled to a tier 2 ill-health pension on the date of death, and

ii

10 years' pensionable service;

b

a

a surviving adult dependant's pension is payable under regulation 194, and

b

there is a dependent child who is not dependent on the person entitled to that pension,

the rate of the pension payable in respect of that child for the first 3 months after the deceased's death is F343equal to—

i
in the case of a deceased active member, the average rate of the deceased’s pensionable earnings during the last complete quarter before the member died, and
ii
in the case of a deceased non-contributing member, the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service.

F246

In a case within paragraph (4)(b) or (c), the rate of pension in respect of the dependent child or children for the period of 6 months beginning with the deceased’s death is equal to—

a

in the case of a deceased active member, the average rate of the deceased’s pensionable earnings during the last complete quarter before the member died; and

b

in the case of a deceased non-contributing member, the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service.

Amount of children's pension under regulation 201: deceased pensioner members204

1

This regulation applies for determining the annual amount of the pension payable under regulation 201(1) (surviving children's pensions) if at the date of death the deceased was a pensioner member of F143this Section of the Scheme who was not also an active member F247or a non-contributing member .

2

Subject to paragraphs (5), (6) and (7) that amount is the appropriate fraction of the basic death pension.

3

In this regulation “the basic death pension” means the greater of—

a

twice the appropriate proportion of the deceased's annual pension (disregarding any additional pension), and

b

twice the appropriate proportion of the annual pension to which the deceased would have been entitled if the deceased had been entitled to count 10 years' pensionable service (disregarding any additional pension).

F219In the case of a 2008 Section Optant, this is subject to regulation 260W F120and in the case of a Waiting Period Joiner, this is subject to regulation 260ZB.

4

In this regulation “the appropriate fraction” means—

one-half if there are two or more dependent children,

b

otherwise—

i

one-third if there is only one dependent child, and

ii

two-thirds if there are two or more dependent children.

Amount of children's pension under regulation 201: recent leavers206

1

This regulation applies for determining the annual amount of the pension payable under regulation 201(1) (surviving children's pensions) if at the date of death the deceased was a recent leaver.

2

That amount is the appropriate fraction of the basic death pension.

3

In this regulation—

F340a

“the basic death pension” means twice the appropriate proportion of the pension to which the deceased would be entitled to—

i

if the deceased had become entitled to a pension under regulation 182(5), or

ii

if greater, the amount that the member’s pension would have been if it had been based on 10 years' pensionable service (disregarding any additional pension), and

b

“the appropriate fraction” means—

i

if there is a surviving parent of the dependant child or children or a surviving spouse or civil partner of a parent of the dependant child or children and a surviving adult's pension is payable—

aa

one-quarter if there is only one dependant child, and

bb

one-half if there are two or more dependant children,

ii

otherwise—

aa

one-third if there is only one dependant child, and

bb

two-thirds if there are two or more dependant children.

Power to increase pension in respect of children not maintained by surviving parent etc207

1

This regulation applies if—

a

a member dies leaving a dependent child or children,

b

there is a surviving parent of the dependent child or children or a surviving spouse or civil partner of a parent of the dependent child or children, and

c

the dependent child or children are not being maintained by that surviving parent, spouse or partner.

2

The Department may increase the amount of the pension that would otherwise be payable under this Chapter in respect of the dependant child or children.

3

The increased amount may not exceed the amount that would have been payable under this Chapter if there had been no such surviving parent or spouse or partner of a parent.

the pension service,

would be less than 10 years' pensionable service, the deceased's relevant service for the purposes of that calculation is increased by the length of the shortfall.

Lump sum death benefits

Lump sum benefits on death: introduction209

1

If a member or a recent leaver dies before reaching the age of 75, a lump sum is payable in accordance with this Chapter.

2

Paragraph (1) is subject to the following provisions of this Chapter.

3

This regulation does not apply if—

a

the member is—

i

a pensioner member, or

ii

a pension credit member who dies after any benefits attributable to the pension credit have become payable, and

b

the death takes place more than five years after the member's pension becomes payable.

Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)210

F2271

The lump sum payable on death of an active member or a non-contributing member, who is not a deferred member or a pensioner member, is an amount equal to—

a

in the case of a deceased active member, twice the annual average of the member’s uprated earnings at the date of death; or

b

in the case of a deceased non-contributing member, twice the annual average of the member’s uprated earnings on the member’s last day of pensionable service.

F243In the case of a 2008 Section Optant, this is subject to regulation 206V F54and in the case of a Waiting Period Joiner, this is subject to regulation 260ZA.

2

The lump sum payable on the death of a pensioner member, who is not also an active member F347or a non-contributing member or a deferred member, is, in respect of each pension to which the member is entitled, the lesser of—

a

an amount equal to five times the annual rate of the pension (other than any additional pension), less the amount of the pension payments already made to the member, and

F33b

an amount equal to twice the annual average of the member’s uprated earnings by reference to which the pension was calculated, less the aggregate of—

i

any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 185, and

ii

in the case of a 2008 Section Optant, the lump sum paid to the Optant under regulation 260K.

F347This is subject to regulations 213A and 214.

3

The lump sum payable on the death of a deferred member, who F279was not an active member or a non-contributing member or a pensioner member, is an amount equal to the member's deferred annual pension, multiplied by 2.25.

4

The lump sum payable on the death of a recent leaver is an amount equal to the deferred annual pension to which the person would have been entitled if the person were entitled to such a pension calculated by reference to the pensionable service the recent leaver was entitled to count in the service that has ceased, multiplied by 2.25.

5

References in this regulation to a member's deferred annual pension are to the annual pension, in respect of any period of pensionable service, to which the member would have been entitled under regulation 176 (normal retirement pensions) if on the date of death the member had become entitled to such a pension (other than any additional pension).

F1476

The reference in paragraph (2)(a) to the annual rate of the member’s pension is to the member’s pension after it has been reduced to take account of—

a

the exercise by the member of an option under regulation 185; and

b

F117b

if the member had been entitled to any pensions under regulation 180 for less than 5 years, the lesser of—

i

the total of the guarantee amounts for each of those pensions (see paragraph (3)), and

ii

the aggregate lump sum cap (see paragraph (4));

c

in the case of a 2008 Section Optant, this is subject to paragraph (4) and regulation 260V.

3

The guarantee amount for a pension under regulation 180 is five times the annual rate of the pension at the date of death, less the amount of the pension payments already made to the member in respect of the pension.

F1214

The aggregate lump sum cap is equal to twice the appropriate fraction of the annual average of the member’s uprated earnings by reference to which the pension to which the member became entitled on last exercising the option under regulation 180 was calculated, less the total of any lump sums paid to the member—

a

in exchange for pensions under regulation 180 as a result of the member exercising the option under regulation 185; and

b

in the case of a 2008 Section Optant the lump sum paid to that Optant under regulation 260K.

5

In this regulation “the appropriate fraction” means—

\frac{DPS}{TDPS}

where—

DPS is, where the member continues in pensionable service as an active member F172or a non-contributing member on the option day (or the last such option day if the option has been exercised more than once), the total percentage of the pension which does not form part of the specified percentage of pension at the option day, and

TDPS is the aggregate of DPS and the total percentage of the pension (at the option day or the last such option day if the option has been exercised more than once) which forms part of the specified percentage of pension.

Amount of lump sum: pension credit members213

1

The lump sum payable on the death of a pension credit member who dies before any benefits derived from the member's pension credit have become payable is an amount equal to the amount of the annual pension to which the member would have become entitled under regulation 177 if the member had reached the age of 65 on the date of death, multiplied by 2.25.

2

The lump sum payable on the death of a pension credit member who dies after a pension under that regulation has become payable is equal to the lower of—

a

the annual amount of the pension that would have been payable to the member during so much of the period of five years beginning with the date on which the pension became payable as falls after the date of death, and

b

2 AUE - CLS,

where—

AUE is the amount as at the valuation day of the annual average of the uprated earnings of the debit member from whose rights the pension credit member's pension credit is derived, and

CLS is the amount of the lump sum (if any) paid to the pension credit member as a result of the member exercising the option under regulation 185 (general option to exchange part of pension for lump sum) on becoming entitled to the pension under regulation 177.

3

For the purposes of paragraph (2) the annual amount of the pension is taken to be the sum of—

a

the annual amount of the pension as at the beginning date for that pension, and

b

the increase (if any) in that annual amount under the Pensions (Increase) Act (Northern Ireland) 1971 payable as at the date of death.

4

In this regulation—

“valuation day” means the day referred to in Article 26(7) of the 1999 Order, and
“the beginning date”, in relation to a pension, has the meaning given by section 8(2A) of the Pensions (Increase) Act (Northern Ireland) 1971.

F195Pension payable when member dies on or after reaching age 75213A

1

IfF333, on or before 5th April 2011, a pensioner member or a pension credit member dies—

a

on or after reaching age 75; and

b

before the fifth anniversary of the date on which the member’s pension became payable,

an annual pension, calculated in accordance with paragraph (2), may be payable from the day following the date of the member’s death until the anniversary referred to in sub-paragraph (b).

2

The pension payable under paragraph (1) is determined by—

a

calculating the amount of the lump sum that would have been payable to the pensioner member or pension credit member under regulation 210(2) or, as the case may be, 213 as if on the day the member died the member had not reached the age of 75; and

b

converting any amount determined in sub-paragraph (a) to an annual pension payable for the period specified in paragraph (1), by reference to guidance and tables provided by the Scheme actuary for the purpose.

3

The “beginning date” of the pension calculated in paragraph (2) will, for the purposes of the Pensions (Increase) Act (Northern Ireland) 1971, be the day immediately following the date of death of the pensioner member or pension credit member.

4

The pension calculated under this regulation will be payable in accordance with regulation 214.

Payment of lump sums F270or pensions on death214

1

A lump sum payable under regulation 209 F241or a pension payable under regulation 213A must be paid in accordance with this regulation.

2

The lump sum F191or pension must be paid to the member's personal representatives, except so far as it is payable to a different person F151or body under paragraph (4), (6) or (10) .

If the member—

a

leaves a surviving adult dependant, and

b

to whom the benefit of the pension under regulation 213A from the date of receipt of the notice by the Department is to be assigned; and

b

where two or more individuals are specified, specifying the percentage of the pension payable to each of them,

and the pension (or, as the case may be, the percentage of it specified in respect of the person) may be paid to the person or body, unless paragraph (11) applies.

11

This paragraph applies if—

a

the person specified in the notice has died before the payment can be made;

b

payment to that person or body is not, in the opinion of the Department, reasonably practicable; or

c

the person to whom the pension (or a specified percentage of the pension) would otherwise be payable has been convicted of an offence specified in regulation 254 (4) (Forfeiture of rights to benefit) and the Department has directed, as a consequence of that conviction, that the person’s right to a payment in respect of the member’s death is forfeited.

12

The prohibition on assignment of benefits in regulation 259 (Prohibition on assignment or charging of benefits) shall not apply to an assignment by personal representatives under this regulation.

F6413

In the case of a 2008 Section Optant, this regulation is subject to regulation 260L.

F26414

In the case of a Waiting Period Joiner, this regulation is subject to regulation 260Y.

Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths215

1

A pensioner's lump sum (less any amount deducted under paragraph (4) where that applies) is treated for the purposes of the Finance Act 2004 as a pension protection lump sum death benefit if the member has given the Scheme administrator a statement in writing that any such lump sum is to be treated as such a benefit.

2

In this regulation “pensioner's lump sum” means—

a

a lump sum payable under regulation 209 to which regulation 210(2) applies, or

b

so much of a lump sum payable under regulation 209 as is calculated under regulation 211(2).

3

Paragraph (4) applies if the person who is the Scheme administrator for the purposes of section 206 of the Finance Act 2004 (“the administrator”) is liable for tax under that section in respect of a pension protection lump sum death benefit.

4

The administrator may deduct from the lump sum the tax payable in respect of it.

Miscellaneous and general provisions

Death during period of absence216

1

This regulation applies if a person dies during a period when the person is absent from work because of—

a

illness or injury,

b

ordinary maternity leave,

c

ordinary adoption leave,

d

paternity leave or parental leave,

and the earnings used to calculate the person's pensionable pay have ceased to be paid before the person's death.

2

Any benefits payable under this Chapter must be calculated as if the person had died in pensionable service on the day before those earnings ceased.

Polygamous marriages217

1

This regulation applies if—

a

a member dies without leaving a surviving adult dependant, and

b

at the date of death the member was married to one or more persons under a law which permits polygamy.

2

If, had the member left a surviving adult dependant, any benefit would have been payable to the surviving adult dependant as such, that benefit is payable—

a

if there is one such person, to that person, or

b

if there are two or more such persons, to those persons in equal shares.

3

Such a person's share of a pension will not be increased on the death of any such person.

If a person who is a pension credit member is entitled to two or more pension credits—

a

benefits are payable in respect of the person under this Chapter as if the person were two or more persons, each being entitled to one of the pension credits (so that two or more pensions or lump sums are payable in respect of the one pension credit member), and

b

the amounts of those benefits are determined accordingly.

Guaranteed minimum pensions for surviving spouses and civil partners219

1

If a person who is the surviving spouse or civil partner of a deceased active, deferred or pensioner member has a guaranteed minimum under section 13 of the 1993 Act in relation to benefits in respect of the deceased member under F20this Section of the Scheme—

a

nothing in this Part permits or requires anything that would cause requirements made by or under that Act in relation to such a person and such a person's rights under a scheme not to be met in the case of the person,

a member to whom Chapter IV of that Part applies (see section 89(1)(a) of that Act) is entitled to require the payment of a transfer value in respect of the rights to benefit that have accrued to or in respect of the member under F86this Section of the Scheme, and

b

a member to whom Chapter V of that Part applies (see section 97AA(1) of that Act) is entitled to a cash transfer sum or a contribution refund in accordance with that Chapter.

4

Subject to paragraph (5) and the other provisions of this Chapter, any other member is entitled to require such a payment as if such rights had accrued to or in respect of him by reference to the pensionable service the member is entitled to count under F310this Section of the Scheme (and references in this Chapter to the member's accrued rights or benefits are to be read accordingly).

5

Paragraph (4) does not—

a

give any rights to an active member,

b

give any rights to a pensioner member in respect of the pension to which the member has become entitled, or

c

give any rights to a pension credit member in respect of rights that are directly attributable to a pension credit.

Applications for statements of entitlement221

1

A member who requires a transfer value payment to be made must apply in writing to the Department for a statement of the amount of the cash equivalent of the member's accrued benefits under F250this Section of the Scheme at the guarantee date (“a statement of entitlement”).

2

In this Part, “the guarantee date” means any date that—

a

falls within the required period,

b

is chosen by the Department,

c

is specified in the statement of entitlement, and

d

is within the period of 10 days ending with the date on which the member is provided with the statement of entitlement.

3

In counting the period of 10 days referred to in sub-paragraph (d), Saturdays, Sundays, Christmas Day, New Year's Day and Good Friday are excluded.

4

In paragraph (2) “the required period” means—

a

the period of 3 months beginning with the date of the member's application for a statement of entitlement, or

b

such longer period beginning with that date (but not exceeding six months) as may reasonably be required if, for reasons beyond the control of the Department, the requisite information cannot be obtained to calculate the amount of the cash equivalent.

5

The member may withdraw the application for a statement of entitlement by notice in writing at any time before the statement is provided.

Applications for transfer value payments: general222

1

A member who has applied for and received a statement of entitlement under regulation 221 may apply in writing to the Department for a transfer value payment to be made.

2

On making such an application a member becomes entitled to a payment of an amount equal, or amounts equal in aggregate, to the amount specified in the statement of entitlement (or such other amount as may be payable by virtue of regulation 223(2)).

3

In this Part such a payment is referred to as “the guaranteed cash equivalent transfer value payment”.

4

The application must specify the pension scheme or other arrangement to which the payment or payments should be applied.

5

The application must meet such other conditions as the Department may require.

6

An application under this regulation may be withdrawn by notice in writing to the Department, unless an agreement for the application of the whole or part of the guaranteed cash equivalent transfer value payment has been entered into with a third party before the notice is given.

the end of the period of 12 months beginning with the day on which the applicant became a member of that scheme, or

bb

if the applicant became a member of that scheme on or before the leaving date, the end of the period of 12 months beginning with the day after the leaving date,

b

in any other case, an application under paragraph (1) may only be made before the end of the period of 12 months beginning with the day after the leaving date.

Ways in which transfer value payments may be applied224

1

A member may only require the Department to apply the guaranteed cash equivalent transfer value payment in one or more of the ways permitted under section 91 of the 1993 Act.

2

Paragraph (1) applies whether or not the member is entitled to a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of that Act.

3

The whole of the guaranteed cash equivalent transfer value payment must be applied, unless paragraph (4) applies.

4

The benefits attributable to—

a

the member's accrued rights to a guaranteed minimum pension, or

b

the member's accrued rights attributable to service in contracted-out employment on or after 6th April 1997,

may be excluded from the guaranteed cash equivalent transfer value payment if section 92(2) of the 1993 Act applies (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the member's other rights).

5

A transfer payment may only be made to—

a

a pension scheme that is registered under Chapter 2 of Part 4 of the Finance Act 2004, or

b

an arrangement that is a qualifying recognised overseas pension scheme for the purposes of that Part (see section 169(2) of that Act).

Calculating amounts of transfer value payments225

F2181

The amount of the guaranteed cash equivalent transfer value payment is to be calculated and verified by the Department in accordance with the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland)1996.

This is subject to paragraphs (2), (3) and (5).

2

Before determining the factors to be used in the calculation of the member’s guaranteed cash equivalent, the Department shall take advice from the Scheme actuary.

3

Subject to paragraph (5), if the amount calculated in accordance with paragraph (1) is less than the member's minimum transfer value (if any), the amount of the guaranteed cash equivalent transfer value payment is to be equal to that value instead.

F1574

In paragraph (3), “minimum transfer value” means—

a

in the case of a person other than a 2008 Section Optant, the sum of—

i

any transfer value payments that have been made to this Section of the Scheme in respect of the person as a result of which the person is entitled to count any pensionable service under this Section of the Scheme by reference to which the accrued rights subject to the transfer are calculated, and

ii

any contributions paid by the person under Chapter 3 of this Part as a result of which the person is entitled to count such service;

b

in the case of a 2008 Section Optant, the sum of—

i

any transfer value payments that have been made to the 1995 Section in respect of the Optant,

ii

any contributions paid by the Optant under regulation 10 as modified by paragraph 10 of Schedule 2 to the 1995 Regulations (Contributions by members) in respect of superannuable employment in that Section on or before 31st March 2008, and

iii

any payments made by the Optant under regulation 67 as modified by paragraph 20 of Schedule 2 to the 1995 Regulations (Right to buy additional service) for the purchase of additional service,

which entitle the Optant to count, under Chapter 10 of this Part, any pensionable service by reference to which the accrued rights subject to the transfer are calculated.

5

If the transfer value payment is made under the public sector transfer arrangements, the amount of the transfer value payment is calculated—

a

in accordance with those arrangements rather than paragraphs (1) and (3), and

b

by reference to the guidance and tables provided by the Scheme actuary for the purposes of this paragraph that are in use on the date used for the calculationF88; and

c

separately in respect of—

i
the aggregate of any amounts of pensionable earnings that the member is entitled to count for the purpose of calculating benefits payable to, or in respect of, the member that fall to be treated as—
1. aa
  a capped increase to pensionable earnings in accordance with regulation 231; or
2. bb
  an amount of capped Optant pensionable earnings in accordance with regulation 260I, and
ii
any amount of pensionable earnings that do not fall to be so treated.

F766

In the case of a 2008 Section Optant, this regulation is subject to regulation 260K.

Effect of transfers-out226

If a transfer value payment is made under this Chapter in respect of a person's rights under F281this Section of the Scheme, those rights are extinguished.

Transfers in

Right to apply for acceptance of transfer value payment from another scheme227

1

Subject to the provisions of this Chapter, an active member may apply for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of him under any kind of scheme or arrangement to which paragraph (2) applies, other than a FSAVC, to be accepted by F107this Section of the Scheme.

2

This paragraph applies to—

a

a registered occupational pension scheme F253other than a corresponding health service scheme ,

b

a registered personal pension scheme,

c

a registered buy-out policy, and

F91d

a corresponding 1995 scheme; and

e

a corresponding 2008 scheme.

F2162A

A member who makes an application for a transfer value to be accepted by the Department in respect of his rights under a corresponding 2008 scheme may not also make an application for a transfer value to be accepted in respect of his rights under a corresponding 1995 scheme.

3

Paragraph (1) does not apply to rights that are directly attributable to a pension credit.

4

In this regulation “FSAVC” means—

a

a scheme which—

i

immediately before 6th April 2006 was approved by the Commissioners for Her Majesty's Revenue and Customs by virtue of section 591(2)(h) of the Income and Corporation Taxes Act 1988 (free-standing AVC schemes), and

ii

became a registered scheme for the F194purposes of the Finance Act 2004 by virtue of Schedule 36 to that Act, or

b

a scheme established on or after that date as a registered free-standing AVC scheme.

F715

In the case of a 2008 Section Optant, this regulation is subject to regulation 260J.

1

If an application is duly made by a member under regulation 227, the Department may accept the transfer value payment if such conditions as the Department may require are met.

This is subject to paragraph (10).

2

If the Department accepts the payment, the member is entitled to count—

a

the appropriate increase in the member’s pensionable earnings for the purposes of calculating benefits payable to, or in respect of, the member under the Scheme; and

b

the relevant period of pensionable service for the purpose of determining whether or not the member has reached 45 years of pensionable service for the purposes of regulation 139.

This is subject to paragraph (8).

3

In paragraph (2)(a) “the appropriate increase” means the increase calculated in accordance with regulation 230.

4

In paragraph (2)(b) “the relevant period” means the period calculated by reference to whichever of paragraphs (5), (6) or (7) apply in respect of the transfer payment.

5

If the Department accepts the payment in respect of a member of a corresponding 1995 scheme, “the relevant period” means the period calculated in accordance with any guidance, tables and other relevant factors provided by the Scheme actuary for that purpose, having regard to the period of employment that qualified the member for the rights in the corresponding 1995 scheme.

6

If the Department accepts the payment under the public sector transfer arrangements, “the relevant period” means the period of pensionable service the member is entitled to count calculated—

a

in accordance with those arrangements; and

b

by reference to the guidance and tables provided by the Scheme actuary for the purposes of this paragraph, that are in use on the date that is used by the transferring scheme for calculating the transfer value payment.

7

If the Department accepts the payment from a scheme that does not participate in the public sector transfer arrangements, “the relevant period” means a period equal to the period of employment that qualified the member for the rights in respect of which the transfer payment is being made.

8

Any part of a member’s increase to pensionable earnings under paragraph (2)(a) that falls to be treated as a capped increase to pensionable earnings shall count as a capped increase to pensionable earnings for the purpose of paragraph (5) of regulation 225.

9

For the meaning of “capped increase to pensionable earnings”, see regulation 231.

10

The Department may not accept a transfer value payment if—

a

it would be applied in whole or in part in respect of the member’s or the member’s spouse’s entitlement to a guaranteed minimum pension; and

b

it is less than the amount required for that purpose, as calculated in accordance with guidance and tables prepared by the Scheme actuary for the purposes of this paragraph.

This is subject to paragraph (11).

11

Paragraph (10) does not apply if the transfer would be paid under the public sector transfer arrangements.

12

In the case of a 2008 Section Optant, this regulation is subject to regulation 260J.

in the case of service on or after 6th April 2006, the member was an active member of the transferring scheme whose pension under that scheme in respect of the service was to be calculated by reference to remuneration limited in each tax year to an amount calculated in the same manner as the permitted maximum under that section was calculated for tax years ending before that date.

4

For the purposes of paragraph (3), it does not matter whether, apart from the application of the limit, the member's remuneration in any tax year would have exceeded the amount of the limit.

F1685

In the case of a 2008 Section Optant, this regulation is subject to regulation 260J.

Public sector transfer arrangements232

This Chapter applies in the case of a transfer to which the public sector transfer arrangements apply as it applies in other cases, except to the extent that—

a

any provision in this Chapter provides otherwise, or

b

the arrangements themselves make different provision.

Bulk transfers out233

1

This regulation applies if—

a

the employment of one or more active members (“the transferring employees”) is transferred without their consent to a new employer,

b

on that transfer the transferring employees cease to be eligible to be active members of F299this Section of the Scheme,

c

after that transfer the transferring employees become active members of another occupational pension scheme (“the new employer's scheme”),

d

the Department has agreed special terms for the making of transfer value payments in respect of the transferring employees to the new employer's scheme, after consultation with the Scheme actuary, and

e

the transferring employees have consented in writing to their rights being transferred in accordance with those terms.

2

In the case of the transferring members or the transferred members the transfer value payment to be paid—

a

is not calculated in accordance with regulation 225, but

b

is to be such amount as the Department determines to be appropriate in accordance with the special terms after consulting the Scheme actuary.

3

This Chapter has effect with such modifications as are necessary to give effect to those terms.

4

If the transfer is directly or indirectly attributable to a statutory provision, this Chapter has effect with such modifications as the Department considers necessary in consequence of the transfer.

5

Where a member to whom this regulation applies is also a member to whom Part 2 applies, a bulk transfer under this regulation also operates as a transfer of that member's rights under Part 2.

Bulk transfers in234

1

This regulation applies if—

a

the employment of one or more persons (“the transferred employees”) is transferred without their consent to a new employer,

b

on that transfer the transferred employees cease to be active members of an occupational pension scheme (“the former employer's scheme”),

c

after that transfer the transferred employees become active members of F229this Section of the Scheme,

d

the Department has agreed special terms for the acceptance of transfer value payments in respect of the transferred employees from the former employer's scheme, after consulting the Scheme actuary, and

e

the transferred employees have consented in writing to their rights being transferred in accordance with those terms.

2

F248This Section of the Scheme has effect with such modifications as are necessary to give effect to the terms mentioned in paragraph (1)(e).

3

If the transfer is directly or indirectly attributable to a statutory provision, F248this Section of the Scheme has effect with such modifications as the Department considers necessary in consequence of the transfer.

EU and other overseas transfers235

1

This regulation applies in the case of a member whose transfer is subject to transfer arrangements concluded with any scheme for the provision of retirement benefits established outside the United Kingdom.

2

F29This Section of the Scheme applies in relation to the member with such modifications as the Department considers necessary to comply with—

a

the terms of those arrangements,

b

any applicable provision contained in or made under any statutory provision, and

c

the requirements to be met by a scheme registered under Chapter 2 of Part 4 of the Finance Act 2004.

F84Transfers across

Annotations:

Amendments (Textual)

F84

Reg. 235A and cross-heading inserted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 75 (with reg. 89)

that increase in pensionable earnings shall be credited to the member in the financial year during which the day that the Department received the member’s application falls.

CHAPTER 7RE-EMPLOYMENT AND REJOINING THE SCHEME

b

later become active members in that or another employment,

as it applies to members who cease to be employed in the employment in which they are active members, and paragraph (3) must be read accordingly.

5

This Chapter does not apply if the earlier service and the later service are treated as a single continuous period of pensionable service under regulation 140(5) (pensionable service: breaks in service).

6

Regulation 239 applies whether or not the employment mentioned in paragraph (1)(c) is employment that qualifies the member to belong to F77this Section of the Scheme.

7

If a re-employed member ceases to be an active member again, this Chapter applies again in respect of the later service as if it were the earlier service (and so on).

General rule: separate treatment of service etc except where unfavourable to member

General rule: separate treatment of service etc237

1

c

the member is not treated as a deferred member in respect of the earlier service, and

d

the member's pensionable earnings in respect of the later period may be determined by reference to the earlier period as well as the later period (as a result of regulation 140(5)).

Special rules about re-employment of ill-health pensioners

Effect of re-employment on tier 2 ill-health pensions239

1

This regulation applies if a member who is entitled to a tier 2 pension under regulation 182 in respect of earlier service—

a

did not opt to exchange that pension for a lump sum in accordance with regulation 186, and

b

has re-entered employment (the “further employment”).

the member may not rejoin F189this Section of the Scheme in respect of that employment or any other HSC employment until after the first anniversary of the member's re-entry into HSC employment, whether or not that or any other HSC employment is an excluded employment.

6

For the purposes of this regulation—

a

an employment is an excluded employment at any time in a scheme year, in relation to a member, if the member's earnings from the employment and any other employments are such that the lower earnings limit for that year is not exceeded,

b

for the purposes of paragraph (2) an employment that has been an excluded employment in a scheme year is not treated as ceasing to be such an employment until the first day following the end of the pension pay period for the tier 2 ill-health pension in which the limit described in sub-paragraph (a) is first exceeded, and

c

“the initial period” means the period of 12 months beginning with the day on which the member first enters an employment which results in this regulation applying.

7

A member who, before attaining the age of 65, has ceased to be entitled to a tier 2 ill-health pension under paragraph (2), and who—

a

is in further HSC employment and ceases to be employed at all during the initial period, or

b

b

notify the Department if the member's aggregate earnings for the purpose of national insurance from employments held in a tax year are such that the lower earnings limit is exceeded,

c

provide the Department or any other person specified by the Department with such further information as the Department specifies concerning any further employment.

11

This regulation is subject to regulation 240 (re-employed tier 1 ill-health pensioners).

Re-employed tier 1 ill-health pensioners240

1

This regulation applies to re-employed members who are entitled to a tier 1 ill-health pension under regulation 182 in respect of the earlier service.

becomes entitled to a tier 2 ill-health pension in respect of that earlier service in accordance with regulation 183(3); and

c

on the termination of the later service, the member becomes entitled to a tier 1 or, as the case may be, tier 2 ill-health pension in respect of that later service,

1

A person who becomes an employed pensioner must—

a

inform the person’s employer in the new employment, and any other person that the Department may specify, that the old service pension is payable; and

b

where requested, provide any information about their relevant income in the new employment to the Department or to any other person that the Department may specify.

2

A person who ceases to be an employed pensioner in one new employment and becomes an employed pensioner in another new employment must—

a

inform the person’s employer in the other new employment, and any other person that the Department may specify, that the old service pension is payable; and

b

where requested, provide any information about their relevant income in the new employment to the Department or to any other person that the Department may specify.

3

In this regulation “relevant income” has the same meaning as in regulation 244.

Reduction of pension243

1

If the condition in paragraph (2) is met, the amount of the old service pension for any F320financial year is reduced.

2

The condition is that the employed pensioner's relevant income for the F158financial year exceeds the employed pensioner's previous earnings.

3

The amount of the reduction under paragraph (1) is equal to that excess but cannot exceed the enhancement amount.

4

For the meaning of “relevant income” and “enhancement amount” see regulation 244.

5

For the meaning of “previous earnings” see regulation 245.

F3446

For the purpose of calculating the reduction to be made under paragraph (1) in respect of any part of a financial year, the amount of the member’s previous pay will be reduced proportionately.

F3447

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

If the member has a guaranteed minimum under section 10 of the 1993 Act in relation to the old service pension, nothing in this regulation requires the reduction of the old service pension below the amount of the member's guaranteed minimum in relation to it.

References in this regulation to the amount of a pension for any F349financial year are to its amount for that year after any increases payable under the Pensions (Increase) Act (Northern Ireland) 1971 in respect of that pension, including the increases that would have been payable in respect of any amount not paid because of a reduction ignored under paragraph (5).

Meaning of “previous earnings”: general245

1

For the purposes of this Chapter an employed pensioner's previous earnings is the average of the annual amounts of the member's earnings in respect of practitioner service (or service which is treated as practitioner service) uprated to the date of entitlement to the pension in accordance with regulation 176(4)(b) and adjusted in each F114financial year for inflation.

2

The reference in paragraph (1) to adjusting that amount in each F114financial year for inflation is to increasing it by the same amount as that by which an annual pension equal to that amount would have been increased under the Pensions (Increase) Act (Northern Ireland) 1971 at 6th April in that F114financial year if—

a

that pension was eligible to be so increased, and

b

the beginning date for that pension were the same as the beginning date for the old service pension.

3

In this regulation “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act (Northern Ireland) 1971.

Employed pensioners with more than one pension246

1

This regulation provides for the application of this Chapter where a person is entitled to more than one old service pension falling within regulation 241(2)(c) in any F148financial year .

2

In regulation 243—

a

for paragraphs (1) and (2) substitute—

1
If the condition in paragraph (2) is met, the amount of the old service pensions for any F148financial year is reduced.
2
The condition is that the employed pensioner's relevant income for the F148financial year exceeds the employed pensioner's previous earnings for all the old employments.
3
The amount of the reduction under paragraph (1) in the case of each of the pensions is equal to the same proportion of that excess as the amount of the pension for the F148financial year before the reduction bears to the sum of the pensions for that year before the reduction

2A

In regulation 244(1)(b) for “the old service pension” substitute “ all the old service pensions ”.

3

Regulation 247 applies as if references to the old service pension were references to all those pensions.

Provisional reductions and later adjustments247

1

If it appears to the Department that the condition in regulation 243(2) will be met in any F136financial year in respect of the old service pension for that year, the Department may reduce the amount of that pension paid at any time in the F136financial year.

2

Where the old service pension for a F136financial year is being reduced under this Chapter, the Department must review the amount of the reduction—

a

at the end of the F136financial year, and

b

at any time during the F136financial year if it appears to the Department that—

i

the amount of the reduction made for the year is or may become incorrect, or

ii

no reduction should be made.

3

If at any time during the F136financial year it so appears, the Department must make such adjustments, whether by altering the amount of the reduction or by repaying to the employed pensioner any amount that should not have been deducted from the pension, as appear to the Department to be required.

4

If at the end of the F136financial year it is apparent that—

a

the reduction in the old service pension for the year was excessive, or

b

no such reduction should have been made,

the Department must repay the amount due to the employed pensioner.

5

If at the end of the F136financial year it is apparent that the old service pension paid for the year exceeded the amount due because the reduction in the old service pension required under regulation 243 was not made, the employed pensioner must repay the excess to the Department.

6

Paragraph (5) does not affect the Department's right to recover a payment or overpayment in any case where the Department considers it appropriate to do so.

CHAPTER 9MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

Scheme administrator

Appointment of Scheme administrator248

For the purposes of this Part and of Part 4 of the Finance Act 2004, the Scheme administrator is the Department.

Claims

Claims for benefitsF22249

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.

F244Provision of information: continuing entitlement to benefit249A

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.

Power to extend time limits

Power to extend time limits250

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 affairs

Beneficiaries who are incapable of looking after their affairs251

F799

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

a

is liable to 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.

Interest on delayed payments

Interest on late payment of benefits and refunds of contributions256

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 F140this Section of the Scheme (other than any amount due under regulation 164 or 165 or interim F254or substitute award).

F1423

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 F192(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 F210or a lump sum under regulation 260K (members' retirement benefits), 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, the day after the date of death F23, other than a pension payable under regulation 213A (Pension payable when member dies on or after reaching age 75) ,

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 214(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 175(3) or (4)F10; and

f

in the case of an amount in respect of a pension under regulation 213A that is payable to—

a
in the case of an amount in respect of a pension under regulation 213A that is payable to—
1. i
  the member’s personal representatives, the date on which probate or letters of administration were produced to the Department, and
2. 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 214(10) was received by the Department, and
3. 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.

F1356

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, “F161interim or substitute award” means—

a

any amount paid by way of an interim payment calculated by reference to an expected benefit under F166this Section of the Scheme pending final calculation of the full value of that benefit, F297...

b

any amount paid that increases the amount of an earlier payment due to a backdated or later increase in pensionable payF261; 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 182 paid to a member in substitution for a tier 1 ill-health pension under that regulation following a determination by the Department under regulation 183.

Determinations

Determination of questions257

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 payments

General prohibition on unauthorised payments258

Nothing in these regulations 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).

Prohibition on assignment or charging of benefits

Prohibition on assignment or charging of benefits259

1

Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under F66this Section of the Scheme is void.

2

On the bankruptcy of any person entitled to a benefit under F66this 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 280 or 283 of the Insolvency (Northern Ireland) Order 1989 M34 (income payments orders).

Record keeping and contribution estimates

c

assistant medical practitioner employed by the practice or contractor.

6

In respect of each scheme year, each employing authority shall, in respect of any of the person’s referred to in paragraph (5)(a) to (c), provide the Department with an end-of-year statement of—

a

pensionable earnings;

b

contributions to this Section of the Scheme made under regulation 161 (Members’ contribution rate);

c

contributions to this Section of the Scheme made under regulation 162 (Contributions by employing authorities: general); and

d

the Department may require that practitioner or non-GP provider’s personal representatives or person (or person’s) duly authorised to act on the member’s behalf to provide the relevant certificate or statement within the period specified in paragraph (13).

13

The period is—

a

that referred to in whichever of paragraphs (1) to (4) was or is applicable to them

b

such other period as the Department permits.

14

A host Board shall, for each scheme year and no later than 13 months after the end of each scheme year, forward to the Department a copy of the records that the host Board maintains in respect of practitioners under regulation 164(17)(b) (Payment of contributions).

15

The certificates and statements referred to in this regulation—

a

shall be in such form as the Department shall from time to time require;

b

may be provided to the Department in such manner as the Department may from time to time permit.

16

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 disturbance in the functioning of his mind or brain

F137CHAPTER 10Section 2008 Optants

Annotations:

Amendments (Textual)

F137

Pt. 3 c. 10 added (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/22), regs. 1(2), 96

Application of Chapter 10 of this Part260A

1

This Chapter makes provision in relation to persons who are active members of the 1995 Section on or after 1st October 2009 and who opt to become members of this Section of the Scheme on the basis set out in this Chapter, including persons who—

a

return to HSC practitioner service in respect of which there is a liability to pay contributions to the Scheme in accordance with regulation 10 of the 1995 Regulations (as modified by paragraph 10 of Schedule 2 to those Regulations) (Contributions by members) within a period of less than 5 years beginning with the day on which they last left such service (whether or not that period includes 1st October 2009); F276...

b

become members of the 1995 Section (whether for the first time or for a second or subsequent time having previously been a member of that Section) in accordance with regulation 7(3) of the 1995 Regulations (Restrictions on membership).

F302c

are pensioner members of the 1995 Section in respect of a pension payable under regulation 14 or 14A of the 1995 Regulations (which deal with an early retirement pension on the grounds of redundancy and an early retirement pension on termination of employment by employing authority, respectively).

This Chapter does not apply to person if—
1. i
  that person is an active member of the 1995 Section by virtue of regulation 13(11) of the 1995 Regulations (Early retirement pension (ill-health)), or
2. ii
  that person is a former member of a corresponding 1995 scheme and the administrators of that scheme have confirmed that the person did not elect to join the relevant corresponding 2008 scheme when offered the opportunity to do so.

2

In these regulations a member of this Section of the Scheme to whom this Chapter applies is referred to as a “2008 Section Optant”.

Options for 1995 Section members to join this Section of the Scheme under Chapter 10 of this Part260B

1

ii

treated as having been given on the date on which it is received by the Department.

5

The option shall be effective from the first day of the member’s superannuable service in the 1995 Section falling on or after 1st April 2008, and—

a

the person shall be treated as if that person had been a member of this Section of the Scheme from that date;

b

the member’s service and superannuable earnings both for the purpose of ascertaining entitlement to, and calculation of, benefits under the 1995 Section shall count under this Section of the Scheme only to the extent that it would have counted had the member been an active member of this Section of the Scheme from that date.

This is subject to paragraph (12).

14

Where paragraph 13(b) applies the person must have a period equal to at least three months ending on the date specified by the Department in accordance with paragraph (4)(a) in which to opt to join this Section of the Scheme.

This is subject to paragraph (1)(a)(ii) and any extension of time in accordance with paragraph (8).

Transfer of service and pensionable earnings from the 1995 Section

Service and pensionable earnings credited from the 1995 Section260C

1

A 2008 Section Optant who—

a

becomes a member of this Section of the Scheme, and

b

is not entitled to a pension under regulation 13A of the 1995 Regulations (Ill-health pension on early retirement),

is entitled to count the following service under this Section of the Scheme.

2

The member may count as qualifying service a period equal in length to the period of qualifying service up to, and including, 31st March 2008 which the member was entitled to count under the 1995 Section (but not exceeding 45 years).

3

The pensionable earnings and service which a 2008 Section Optant who is under age 60 on 1st October 2009 may count is an amount equal to the amount of superannuable earnings for practitioner service up to, and including, 31st March 2008 which the Optant was entitled to count under regulation 4 of the 1995 Regulations (Meaning of superannuable service).

This is subject to paragraphs (9) and regulation 260K.

4

The pensionable earnings and service which a 2008 Section Optant who is age 60 or over on 1st October 2009 may count is an amount equal to the amount of superannuable earnings for practitioner service up to, and including, 31st March 2008 which the Optant was entitled to count under regulation 4 of the 1995 Regulations multiplied by the factor specified in paragraph (8) applicable to the case.

This is subject to paragraphs (5), (8), (9) and (10) and regulation 260K.

5

In determining the amounts of superannuable earnings up to, and including, 31st March 2008 in paragraph (3) or (4), the Department shall have regard to—

a

the superannuable earnings for any scheme year recorded by the Optant’s host Board;

b

the superannuable earnings for any scheme year certified by the Optant in accordance with paragraph 23 of Schedule 2 to the 1995 Regulations.

This is subject to paragraph (6).

6

If, in respect of any particular scheme year, the superannuable earnings referred to in paragraph (5)(a) or (b) are not available, the Department shall determine the superannuable earnings for that scheme year and in doing so shall have regard to—

a

the contributions paid in accordance with regulation 10 of the 1995 Regulations (as modified by paragraph 10 of Schedule 2 to those Regulations) (Contributions by members) or regulation 160; or

b

the figure supplied by the host Board.

This is subject to paragraph (7).

7

If—

a

the Department has made a determination of superannuable earnings in accordance with paragraph (6); and

b

the superannuable earnings referred to in paragraph (5) that were not available to the Department at the time of that determination, subsequently become available,

the Department shall revise that determination accordingly.

8

The factor referred to in paragraph (4) is the factor specified by the Department for that purpose.

9

For the purposes of paragraphs (3) and (4) the superannuable earnings for practitioner service which the 2008 Section Optant was entitled to count under regulation 4 of the 1995 Regulations shall not include any superannuable service the Optant was entitled to count under regulation 4(1)(e) of that Section.

10

When a 2008 Section Optant becomes a member of this Section of the Scheme under this Part all rights in respect of that Optant under the 1995 Section are extinguished.

Treatment of Additional Pension260D

1

This regulation applies to a 2008 Optant who, whilst a member of the 1995 Section, had exercised an option to purchase additional pension (“OPAP”) under regulation 73A or 73C or whose employing authority had done so under regulation 73D of the 1995 Regulations (which deal with the purchase of additional pension by periodical contributions and lump sums).

2

Where paragraph (1) applies, the amount of additional pension that will count under this Section of the Scheme shall be calculated in accordance with—

a

paragraph (3) when all the contributions required to be made under the OPAP have been made in accordance with regulation 73G of the 1995 Regulations (Effect of payment of additional contributions under this Part);

b

b

where at the effective date specified in paragraph (5) of regulation 260B—

i

that person—

aa

was making additional contributions in accordance with an OPAP exercised under regulation 73A of the 1995 Regulations; or

bb

had applied to make, but had not yet begun making, additional contributions under regulation 73A of the 1995 Regulations; or

cc

had applied to make, but had not yet made, a single lump sum contribution in accordance with an OPAP exercised under regulation 73C of the 1995 Regulations, or

ii

that person’s employing authority had applied to make, but had not yet made, a single lump sum contribution on the person’s behalf, in accordance with an OPAP exercised under regulation 73D of the 1995 Regulations.

7

Where paragraph (6) applies and the person’s chosen birthday referred to in regulation 73A of the 1995 Regulations was 65, the OPAP referred to in that paragraph will apply in this Section of the Scheme as if the OPAP were an option to purchase additional pension in accordance with whichever of regulation 165, 167 or 168 would apply in that case.

8

Where paragraph (6) applies and the person’s chosen birthday referred to in regulation 73A of the 1995 Regulations was 60, the OPAP referred to in that paragraph will apply in this Section of the Scheme—

a

as if the OPAP were an option to purchase additional pension in accordance with whichever of regulation 165, 167 or 168 would apply in that case; and

b

after adjustment, having regard to the advice of the Scheme actuary, so that—

i

the amount of the additional pension purchased in this Section of the Scheme is the same as that which would have been purchased in the 1995 Section, but

ii

the additional periodical or lump sum contributions payable, regard being had to the normal retirement age of 65 applying in this Section of the Scheme, reduce or (where appropriate) cease to be payable.

This is subject to paragraph (9).

9

If paragraph (3)(b), (4)(b) or (8) of this regulation applies and—

a

the amount of the additional pension calculated in accordance with paragraph (3)(b) or (4)(b) will exceed the limit on the total increase in the member’s pension referred to, as the case may be, in regulation 165, 167 or 168; or

b

the limit on the total increase in the member’s pension referred to in regulation 165 will be exceeded by the amount of additional pension that counts in this Section of the Scheme in accordance with paragraph (8)(b)(i) notwithstanding any reduction in, or cessation of, additional contributions payable in accordance with paragraph (8)(b)(ii),

the total increase in the member’s pension under this regulation, taken together with any other increase under regulations 165, 167 or 168—

i

will be subject to the limit on the total increase in the member’s pension described in regulation 165, 167 or 168, and

ii

the amount of additional pension that counts in this Section of the Scheme in accordance with paragraphs (2) to (8) that exceeds that limit will be converted to pensionable earnings for the purposes of regulation 143(10), and in determining the amount of such additional pension to be converted into pensionable earnings, the Department shall have regard to the advice of the Scheme actuary.

Treatment of Additional Service and pensionable earnings260E

1

A 2008 Section Optant—

a

who becomes a member of this Section of the Scheme; and

b

is buying or has already bought a period of additional service that counts as superannuable service under regulation 4(1)(e) of the 1995 Section (Meaning of superannuable service),

will be able to count an additional amount of pensionable earnings for that superannuable service in this Section of the Scheme as described in whichever of paragraphs (5) or (6) apply to that Optant.

2

The additional pensionable earnings referred to in paragraph (1) are—

a

any additional superannuable earnings bought under regulation 67 of the 1995 Regulations, as modified by paragraph 20(2) of Schedule 2 to those Regulations (Right to buy additional service) before the date that person’s option to join this Section of the Scheme was received by the Department in accordance with regulation 260B; and

b

any additional superannuable earnings bought under regulation 22 of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1984 (Purchase of added years of contributing service).

This is subject to paragraphs (3) and (4).

3

The additional superannuable earnings referred to at paragraph (2)(a) will be calculated in accordance with—

a

paragraph (4) of regulation 67 of the 1995 Regulations, as modified by paragraph 20(2) or, as the case may be, paragraph 20(4) of Schedule 2 to those Regulations, in the case of an election that had ceased and was paid for in full by the date referred to paragraph (2)(a);

b

paragraphs (1), (4) and (5) (but not (6)) of regulation 73 of those Regulations (Part payment for additional service or unreduced retirement lump sum), in the case of an election that had ceased but had only partially been paid for at that date; or

c

paragraphs (1), (4) and (5) (but not (6)) of regulation 73 of those Regulations, in the case of an election that remained in force immediately before that date.

Paragraph (3)(c) is subject to paragraph (7).

4

The additional superannuable earnings referred to at paragraph (2)(b) will be calculated in accordance with whichever of paragraph (3) or (4)(b) of regulation 22 of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1984 applies to the Optant.

5

The additional pensionable earnings which a 2008 Section Optant who is under age 60 on 1st October 2009 may count under this Section of the Scheme is an amount equal to the amount of additional superannuable earnings calculated in respect of that Optant in accordance with whichever of paragraph (3) or paragraph (4) applies.

6

The additional pensionable earnings which a 2008 Section Optant who is age 60 or over on 1st October 2009 may count under this Section of the Scheme are the pensionable earnings found by—

a

first taking the additional superannuable earnings calculated in respect of that Optant in accordance with whichever of paragraph (3) or (4) applies (“ASE”), and

b

then multiplying ASE by the factor specified by the Department for that purpose.

7

Where a member was buying additional service by means of regular additional contributions immediately before the date referred to in paragraph (2)(a), the member's—

a

election to buy additional service will cease from that date; and

b

any additional contributions due under the election that are unpaid at that date will be deducted from the member’s pensionable pay in accordance with regulation 260B(6) and (7).

8

For the purposes of calculating the Optant’s benefits under this Section of the Scheme the additional pensionable earnings that the Optant is entitled to count under paragraph (5) or as the case may be paragraph (6) of this regulation will be added to the amount of pensionable earnings the member is entitled to count under—

a

regulation 260C(3), if the member is under age 60 on 1st October 2009; or

b

regulation 260C(4), if the member is age 60 or over on that date.

This is subject to regulation 260R.

Treatment of unreduced retirement lump sum260F

1

This regulation applies to a 2008 Section Optant who becomes a member of this Section of the Scheme and, at the date that person’s option to join this Section of the Scheme was received by the Department in accordance with regulation 260B, had made an election under regulation 68 of the 1995 Regulations (Right to buy an unreduced lump sum) to—

a

purchase an unreduced retirement lump sum for service before 25th March 1972; or

b

buy additional survivor’s pension for service before 6th April 1988,

which satisfies any of the conditions in paragraph (2).

2

Those conditions are that the election—

a

was paid for in full by the date referred to in paragraph (1);

b

ceased before the date referred to in paragraph (1), but before completion of the additional contributions payable;

c

was payable by additional contributions and remained in force immediately before the date referred to in paragraph (1); or

d

was payable by deduction from the member’s retirement lump sum.

3

If paragraph (1) applies, the election referred to in that paragraph will cease to be effective from 1st April 2008 and—

a

any additional contributions under the election that were due but not paid at that date will be deducted in accordance with regulations 260B(6) and (7);

b

any liability to pay additional contributions will cease from, and including 1st April 2008; and

c

any requirement to pay for an unreduced retirement lump sum by the deduction referred to in paragraph (2)(d) will lapse.

Treatment of 2008 Section Optants to whom regulation 52(3) of the 1995 Regulations applied immediately before 1st April 2008260G

1

This regulation applies to a 2008 Section Optant—

a

whose benefits on retirement or death would, but for this regulation, be calculated in accordance with Chapters 4 and 5 of this Part; and

b

who, but for joining this Section of the Scheme, would otherwise have been entitled to have benefits on retirement or death calculated in accordance with regulation 52(3) of the 1995 Regulations (Early leavers returning to superannuable employment).

2

For the purpose of calculating the benefits on retirement or death of a 2008 Section Optant referred to in paragraph (1), the Optant may, where it would be more beneficial to the Optant, be treated—

a

as a deferred member of this Section of the Scheme in respect of any period of practitioner service and pensionable earnings credited to that Optant under regulation 260C that relates to one or more periods of practitioner service in the 1995 Section that occurred before a break of 12 months or more in such service (“an earlier service credit”); and

b

as if the Optant became an active member for the first time on the first day of any period of practitioner service and pensionable earnings credited to that Optant under regulation 260C that relates to a period of superannuable service in the 1995 Section that occurred after a break of 12 months or more in such service.

This is subject to paragraph (3).

3

The Optant’s benefits in respect of an earlier service credit mentioned in paragraph (2)(a) shall be calculated—

a

separately; and

b

by reference to the member’s uprated earnings calculated in accordance with paragraph 11 of Schedule 2 to the 1995 Regulations (Normal retirement pension) in respect of that particular period.

This is subject to regulation 182(5)(b)(ii).

Pension debit members260H

1

This regulation applies where, on becoming a member of this Section of the Scheme, a 2008 Section Optant is a pension debit member.

2

The amount of the reduction to be made to the Optant’s pension under this Section of the Scheme shall be the amount of the reduction that applied to the Optant’s pension under the 1995 Section calculated in accordance with Article 28 of the 1999 Order (Reduction under pension sharing order following divorce or nullity of marriage) adjusted by the factor referred to in paragraph (3).

3

The factor referred to in paragraph (2) is the factor specified by the Department for that purpose.

4

The Department may, after taking advice from the Scheme actuary, make such modifications to—

a

the Optant’s rights; and

b

as to the form of the Optant’s benefits,

as the Department considers necessary for the purpose specified in paragraph (5).

5

If in the opinion of the Department, it is necessary for the purpose of giving effect to the pension sharing order to which the Optant’s rights are subject for some or all of the benefits under this Section of the Scheme to be taken in a different form from that in which that Optant would otherwise be entitled to take them, the Department may modify those benefits as described in paragraph (4).

Pensionable earnings credited under regulations 260C and 260E to be treated as capped Optant pensionable earnings260I

1

This regulation applies for the purpose of determining the amount of an Optant’s pensionable earnings (if any) that fall to be treated as capped Optant pensionable earnings for the purposes of calculating benefits payable to, or in respect of, the Optant under this Part.

2

In paragraph (1) “capped Optant pensionable earnings” means the amount of pensionable earnings that the Optant is entitled to count under regulations 260C and 260E in respect of an amount of capped superannuable earnings for service in the 1995 Section up to, and including, 31st March 2008.

3

For the purposes of paragraph (2), the Optant’s pensionable earnings were capped superannuable earnings in respect of service in the 1995 Section so far as—

a

in the case of superannuable earnings in respect of service before 6th April 2006,—

i

the Optant was an active member of the 1995 Section, and

ii

that Optant’s pension under that Section in respect of the service was to be calculated by reference to superannuable earnings limited in each tax year to the permitted maximum for that year within the meaning of Section 590C(2) of the Income and Corporation Taxes Act 1988; or

b

in the case of superannuable earnings in respect of service on or after 6th April 2006,—

i

the Optant was an active member of the 1995 Section, and

ii

that Optant’s pension under that Section in respect of the service was to be calculated by reference to superannuable earnings limited in each tax year to an amount calculated in the same manner as the permitted maximum under Section 590C(2) of the Income and Corporation Taxes Act 1988 was calculated for tax years ending before that date.

4

For the purposes of paragraph (3), it does not matter whether, apart from the application of the limit referred to in that paragraph, the Optant’s earnings in any tax year would have exceeded the amount of the limit.

Miscellaneous provisions

Transfers in: transitional provision260J

1

This regulation applies to a 2008 Section Optant who—

a

commenced a period of superannuable service as a practitioner member in the 1995 Section on, or after, 1st April 2008; and

b

within one year of the commencement of that service makes an application to transfer accrued rights to benefits to the 1995 Section under regulation 60 of the 1995 Regulations (Member’s right to transfer accrued rights to benefits to this Section of the Scheme).

2

If—

a

the Department accepts the transfer payment in respect of the application referred to in paragraph (1) in accordance with regulation 60(4) of the 1995 Regulations; and

b

that payment is received by the Department before the day on which the person’s option to join this Section of the Scheme is received,

the increase to pensionable earnings that the Optant is entitled to count in respect of that transfer payment for the purposes of calculating benefits payable to or in respect of the Optant under this Section of the Scheme will be calculated as described in paragraph (4) and the period of pensionable service that Optant is entitled to count will be calculated as described in paragraph (5).

3

If the transfer payment in respect of an application referred to in paragraph (1) is received by the Department on, or after, the day on which the person’s option to join this Section of the Scheme is received—

a

the Department may accept that payment under this Section of the Scheme—

i

without requiring the Optant to make an application under regulation 227, and

ii

subject to such other conditions as the Department may require; and

b

if the Department accepts the payment, the increase to pensionable earnings that the Optant is entitled to count in respect of that payment for the purposes of calculating benefits payable to or in respect of that Optant under this Section of the Scheme will be calculated as described in paragraph (4) and the period of pensionable service that Optant is entitled to count will be calculated as described in paragraph (5).

4

The increase to pensionable earnings that the Optant is entitled to count for the purposes of calculating benefits payable to, or in respect of, the Optant under this Section of the Scheme—

a

will be calculated in accordance with regulation 230;

b

the financial year in which the member joined this Section of the Scheme for the purposes of regulation 230(2)(a) will be the financial year in which the Optant’s superannuable service referred to in paragraph (1) commenced;

c

the starting day for the purpose of regulations 230(2)(b) and 230(4) will be the day that the member’s superannuable service referred to in paragraph (1) commenced.

This is subject to paragraph (6).

5

The period of pensionable service that the Optant is entitled to count for the purpose of determining whether or not the member has reached 45 years of pensionable service for the purposes of regulation 139 will be the relevant period calculated in accordance with regulation 229.

6

If the transfer value payment is accepted by the Department under the public sector transfer arrangements—

a

regulation 231 shall apply to the Optant in respect of the increase to pensionable earnings that the Optant is entitled to count under this regulation; and

b

the reference in regulation 231(2) to the increase to pensionable earnings that the member is entitled to count under regulation 229(2)(a) shall be read as a reference to the increase to pensionable earnings the Optant is entitled to count under paragraph (4).

the pension by reference to which, apart from this regulation, the transfer value in respect of that Optant would otherwise be calculated shall be reduced by an amount equal to the amount of the lump sum referred to in paragraph (a) divided by 12.

4

Except in a case to which paragraph (6), (8), (10) or (12) applies, the amount of the lump sum shall be determined as described in paragraph (5).

This is subject to paragraphs (13) and (15).

5

The amount of lump sum shall be determined by—

a

applying the formula—

and

b

rounding down the amount found under sub-paragraph (a) to the nearest amount of whole pounds that is divisible by 12.

6

In the case of an Optant—

who becomes entitled to an annual amount of pension payable under regulation 180 for the first time; and

b

on the day the Optant becomes entitled to that pension the Optant has not attained age 60,

the amount of lump sum shall be determined as described in paragraph (9).

9

The amount of lump sum that is to be paid to an Optant referred to in paragraph (8) shall be calculated by—

a

applying the formula—

and

b

rounding down the amount found under sub-paragraph (a) to the nearest amount of whole pounds that is divisible by 12.

10

In the case of an Optant—

a

who becomes entitled to an annual amount of pension payable under regulation 180 for the first time); and

b

on the day the Optant becomes entitled to that pension the Optant has attained age 60,

the amount of lump sum shall be determined as described in paragraph (11).

11

The amount of lump sum that is to be paid to an Optant referred to in paragraph (10) shall be calculated by—

a

applying the formula—

and

b

then rounding down the amount found under sub-paragraph (a) to the nearest amount of whole pounds that is divisible by 12.

12

In the case of an Optant—

the pension to which the Optant is entitled in respect of the pensionable earnings that falls to be calculated by reference to capped Optant pensionable earnings; and

b

the pension to which the Optant is entitled in respect of the pensionable earnings that does not fall to be calculated by reference to capped Optant pensionable earnings.

16

If the benefits of an Optant to whom this regulation applies are subject to the modifications provided for in Part 4—

a

the amount of—

i

the lump sum referred to in paragraph (2)(a) and in regulation 136L(2)(a), and

ii

the reduction in the annual amounts of pension referred to in paragraph (2)(b) and in regulation 136L(2)(b),

will be calculated without regard to those modifications;

b

if any pension included in the “reference amount” or, as the case may be, the “base amount” referred to in regulations 276(1) and 262 (respectively) and payable to a member under Part 4, will, on the member’s retirement, attract an immediate increase under the Pensions (Increase) Act (Northern Ireland) 1971;

c

the amount of any lump sum referred to in sub-paragraph (a)(i) that is based on a pension that will attract an immediate increase under the Pensions (Increase) Act (Northern Ireland) 1971, will—

i

be increased in like manner, and

ii

give rise to a corresponding increase in the reduction to the corresponding annual amount of pension referred to in sub-paragraph (a)(ii); and

d

the total of the amounts referred to in sub-paragraph (a)(i) and (a)(ii), together with any increases described in sub-paragraph (c), will apply to the “reference amount” or, as the case may be, the “base amount” referred to in regulations 276(1) and 262 (respectively) payable to a member under Part 4.

17

For the purposes of this regulation—

“1995 Section Pension Debit” is the amount by which the Optant’s annual pension under the 1995 Regulations was to be reduced in accordance with Article 28 of the 1999 Order;
“annual amount”, in relation to a pension, means the amount of the annual pension to which the member would be entitled under this Section of the Scheme apart from this regulation, together with any increases payable under the Pensions (Increase) Act (Northern Ireland) 1971, calculated as at the time payment would first be due;
“Increase Factor” is the factor that would have applied to the 1995 Section Pension Debit for the purposes of Article 26 of the 1999 Order if the Optant had become entitled to a pension under the 1995 Regulations—
1. a
  on the date that the Optant becomes entitled to a pension referred to in paragraph (1)(a); or
2. b
  on the day after the Optant’s last day of pensionable service if the Optant becomes entitled to the payment of a transfer value referred to in paragraph (1)(b);
“Relevant Uprated Earnings” are the uprated earnings for the period of practitioner service (expressed in days) equal to the aggregate of—
1. a
  the amount of uprated earnings for pensionable service that the Optant is entitled to count under regulation 260C; and
2. b
  the amount of additional pensionable earnings for additional service (if any) that the Optant is entitled to count under regulation 260E;
“Reduction Factor” is the reduction factor that the Department, after taking advice from the Scheme Actuary, determines would have applied to that Optant’s lump sum under regulation 17(7)(b) of the 1995 Regulations (Lump sum on retirement) if that Optant had become entitled to a pension calculated under regulation 16 (Early retirement pension (with actuarial reduction)) of those Regulations on the day he became entitled to a pension under regulation 179 or, as the case may be, regulation 180;
“Specified Uprated Earnings” is the amount of the Optant’s Relevant Uprated Earnings multiplied by the percentage of the member’s pension in respect of which the member claims immediate payment under regulation 180(3)(a) (“the specified percentage”).

1

This regulation applies to a 2008 Section Optant—

a

who has submitted a form AW33 (or such other form as the Department was willing to accept) together with supporting medical evidence (if not included on the form) for the purposes of an ill-health pension payable in accordance with regulation 13A of the 1995 Regulations; and

b

5

In the case of an Optant to whom this regulation applies, references to the “enhancement period” in regulation 182 are to be read as references to the “transitional enhancement period” determined under this regulation.

Treatment of ill-health retirement applications made by 2008 Section Optants within one year of joining this Section260N

b

immediately before joining this Section of the Scheme the Optant was notified under regulation 13B of the 1995 Regulations (Re-assessment of ill-health condition determined under regulation 13A) that the Optant may ask the Department to consider whether that Optant subsequently meets the tier 2 condition under that regulation,

that Optant shall be entitled to a re-assessment of entitlement to an ill-health pension determined under regulation 183 in accordance with the following paragraphs of this regulation.

3

For the purposes of assessing whether the Optant satisfies the condition in regulation 182(3)(a) at the date of the Department’s review, “permanently” shall mean until age 60.

4

If, after considering the further medical evidence provided by the Optant under regulation 183, the Department determines that the Optant meets the condition in 182(3)(a), then as from the date on which that determination is made the Optant—

a

ceases to be entitled to a tier 1 ill-health pension; and

b

becomes entitled to a tier 2 ill-health pension under regulation 182 but which shall be calculated in accordance in accordance with paragraph (5).

5

For the purpose of calculating the tier 2 ill-health pension referred to in paragraph (4)—

a

the Optant’s service shall be increased by the transitional enhancement period determined in accordance with whichever of paragraphs (3) or (4) of regulation 260M apply to that Optant; and

b

the transitional enhancement period shall apply to that Optant’s service in place of the enhancement period that, apart from this regulation, would otherwise apply to that Optant’s service under regulation 182(6).

This is subject to paragraph (6).

6

In the case of an Optant to whom this regulation applies—

a

regulation 260M shall be read as if paragraph (3)(b) of that regulation included the words “from the date of the Department’s determination under regulation 183” after “continued in service”; and

b

references to the “enhancement period” in regulation 182 are to be read as references to the “transitional enhancement period” determined under this regulation.

Application 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 Section260P

1

This regulation applies to a 2008 Section Optant—

a

b

that form and supporting medical evidence was received by the Department before the end of the period of one year commencing on the day the Department received the Optant’s option to join this Section of the Scheme; and

c

following a consideration of the form and medical evidence referred to in sub-paragraph (a)—

i

the Optant becomes entitled to a tier 1 ill-health pension under regulation 182, and

ii

at the time the Optant is awarded a pension under that regulation the Department gives the Optant notice in writing in accordance with regulation 183(1)(b) that the Optant’s case may be considered once within a period of three years commencing with the date of that award to determine whether the Optant meets the condition in regulation 182(3)(a) at the date of such a consideration.

2

a

ceases to be entitled to a tier 1 ill-health pension; and

b

becomes entitled to a tier 2 ill-health pension under regulation 182 but which shall be calculated in accordance with paragraph (3).

3

For the purpose of calculating the tier 2 ill-health pension referred to in paragraph (2)—

a

the Optant’s service shall be increased by the transitional enhancement period determined in accordance with whichever of paragraphs (3) or (4) of regulation 260M apply to that Optant; and

b

This is subject to paragraph (4).

4

In the case of an Optant to whom this regulation applies—

a

b

references to the “enhancement period” in regulation 182 are to be read as references to the “transitional enhancement period” determined under this regulation.

Late payment of pension with actuarial increase for a 2008 Optant260Q

1

This regulation applies if a 2008 Section Optant becomes entitled to immediate payment of a pension under regulation 176 after reaching the age of 65.

2

In the case of an Optant to whom paragraph (1) applies so much of the amount of the pension as is attributable to—

a

the pensionable service and earnings that Optant is entitled to count under—

i

regulation 260C,

ii

regulation 260E (if any), and

iii

this Section of the Scheme on or after 1st April 2008 but before reaching the age of 65; and

b

any contributions paid under regulations 165, 167 or 168 before reaching that age,

shall be increased in accordance with paragraph (4).

This is subject to paragraph (6).

3

In paragraph (2) the reference to the amount of the pension is to the amount of pension—

a

before that pension had been reduced in accordance with regulation 260K; and

b

before any commutation under regulation 185.

4

The amount of the increase referred to in paragraph (2) must be calculated in accordance with guidance and tables provided by the Scheme actuary to the Department for the purposes of this regulation.

an Optant referred to in paragraph (1) submitted a form AW33 (or such other form as the Department was willing to accept) together with supporting medical evidence (if not included on the form) pursuant to regulation 13A of the 1995 Regulations;

b

that form and supporting medical evidence was received by the Department after a period of at least one year commencing on the date on which the Optant commenced payment for a period of additional service under regulation 72 of the 1995 Regulations; and

c

in addition to the pensionable service that Optant is entitled to count under regulation 260E, that Optant shall also be entitled to count a period of pensionable service determined under paragraph (4).

4

The period of pensionable service that an Optant is entitled to count under this regulation shall be a period of service equal to the difference between—

a

the period of service the Optant is entitled to count under regulation 260E; and

b

the period of service the Optant elected to purchase under regulation 67 of the 1995 Regulations as modified by paragraph 20 of Schedule 2 to those Regulations calculated in accordance with regulation 73(3) of the 1995 Regulations as modified by paragraph 20 of Schedule 2 to those Regulations and as if the member had become entitled to a pension under regulation 13A of those Regulations on the day the Department received that person’s option to join this Section of the Scheme.

5

For the purposes of calculating the Optant’s benefits under this Section of the Scheme, the pensionable service the Optant is entitled to count under paragraph (4) will be added to the service the member is entitled to count under regulation 260C(3).

Treatment of service credited from the 1995 Section when benefits in cases of mixed service are payable260S

1

This regulation applies if a 2008 Section Optant who becomes a member of this Section of the Scheme—

a

is entitled to benefits under this Part;

b

has a period, or periods, of officer service under Part 2 that entitles the Optant to have benefits considered under Part 4; and

c

has transferred—

i

service up to 31st March 2008 from the 1995 Section that counts under regulation 136C, or

ii

service and superannuable earnings up to 31st March 2008 from the 1995 Section that counts under regulation 260C.

2

If paragraph (1) applies—

a

superannuable service transferred from the 1995 Section under regulation 136C(4) will count at the full length determined before application of the factor specified in that regulation, for the purpose of comparing benefits payable as calculated in accordance with regulations 264 to 269A;

b

superannuable service transferred from the 1995 Section under regulation 136C(4) and superannuable earnings transferred from the 1995 Section under regulation 260C(4) will count at the length or value determined after the application of the factor specified in those regulations for the purpose of calculating—

i

any reference amount referred to regulations 264 to 269A, and

ii

any top up amount referred to in regulation 273 or, as the case may be, 274.

This is subject to paragraphs (4) and (5).

where—

TNS is the total (net) service transferred to this Section of the Scheme under paragraph (4) of regulation 136B, after multiplying by the factor applicable to the case,
PGS is any part (gross) period of service within the total transferred to this Section of the Scheme under paragraph (4) of regulation 260C, before multiplying by the factor applicable to the case, and
TGS is the total (gross) service transferred to this Section of the Scheme under paragraph (4) of regulation 136C;

b

where paragraph (3)(b) applies—

where—

TNE is the total net uprated pensionable earnings transferred to this Section of the Scheme under paragraph (4) of regulation 260C, after multiplying by the factor applicable to the case,
PGE is any part gross amount of uprated pensionable earnings within the total transferred to this Section of the Scheme under paragraph (4) of regulation 260C, before multiplying by the factor applicable to the case, and
TGE is the total gross amount of uprated pensionable earnings transferred to this Section under paragraph (4) of regulation 260C.

that person is sent a written notification of the Department’s decision in respect of the stage two dispute, (“a stage two decision”), the date of that decision, or

iv

that person is sent written notification of the final determination by the Pensions Ombudsman, the date of that determination.

This is subject to paragraph (4).

4

Paragraph (3) shall cease to apply to any person if at any time that person—

a

returns to practitioner service; or

b

claims a pension under regulation 16 or 49 of the 1995 Regulations (which deal with an early retirement pension (with actuarial reduction) and preserved pensions respectively).

5

For the purpose of this regulation—

“stage one dispute” means a request made to the Department for a review of the first decision under Article 50 of the 1995 Order (Resolution of disputes), that is received by the Department within a period of one year starting with the date on which that person’s contract of employment is terminated;
“stage two dispute” means a request made to the Department to review the stage one decision under Article 50 of the 1995 Order that is received by the Department within a period of six months starting with the day on which that person is sent a written notification of a stage one decision;
“the final determination by the Pensions Ombudsman” means a written determination under section 147 of the 1993 Act made as the result of the investigation of a complaint by the person in respect of the stage two decision that was received by the Pensions Ombudsman within a period of three years starting with the day on which the person is sent written notification of the stage two decision.

2008 Section Optants who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations260U

1

This regulation applies to a 2008 Section Optant who—

a

is entitled to a tier 1 ill-health pension under regulation 13A of the 1995 Regulations (Ill-health pension on early retirement) in respect of service in the 1995 Section (“the earlier 1995 Section service”); and

b

becomes entitled to a tier 1 ill-health pension or, as the case may be, a tier 2 ill-health pension under regulation 182 in respect of service in this Section of the Scheme (“the later 2008 Section service”).

2

c

becomes entitled to a tier 1 or, as the case may be, tier 2 ill-health pension in respect of later 2008 Section service on the termination of that later service,

the Optant is entitled to the benefits set out in paragraph (6).

6

Those benefits are—

a

a tier 2 ill-health pension paid in accordance with regulation 13B of the 1995 Regulations in respect of the earlier 1995 Section service; and

b

a tier 1 ill-health pension in respect of the later 2008 Section service.

payable under regulation 176, if the deceased Optant had reached the age of 65,

to which the deceased Optant would have been entitled at the date of the Optant’s death.

4

If the deceased Optant was a non-contributing member who had not exercised the option under regulation 180, the lump sum referred to in paragraph (2)(a) is an amount equal to five times the annual rate of pension—

a

payable under regulation 182(5), if the deceased Optant had not reached the age of 65; or

b

payable under regulation 176, if the deceased Optant had reached the age of 65,

to which the Optant would have been entitled on the last day of the Optant’s pensionable service.

5

If the Optant was an active member or a non-contributing member who had exercised the option under regulation 180, the lump sum referred to in paragraph (2)(a) shall be determined by the Department after taking advice from the Scheme actuary.

Children’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.260W

1

This regulation applies to a 2008 Section Optant (“a deceased Optant”) who, in respect of service in this Section of the Scheme, was—

a

at the date of the Optant’s death—

i

an active member,

ii

a non-contributing member,

iii

a pensioner member, or

iv

a deferred member; and

b

on that date was entitled to a tier 1 ill-health pension under regulation 13A of the 1995 Regulations (Ill-health pension on early retirement) in respect of service in the 1995 Section (“the earlier 1995 Section service”).

2

In the case of a deceased Optant referred to in paragraph (1)(a)(i) and (ii), “the basic death pension” for the purposes of paragraph (3) of regulation 203 shall have the meaning given in paragraph (3).

3

The “basic death pension” means twice the appropriate proportion of the deceased member’s pension under regulation 176 and—

a

in the case of a deceased Optant who was, at the date of the Optant’s death, an active member that pension will include the greater of—

i

any increase due to such enhancement period that would have applied for the purposes of regulation 182(5) if the deceased Optant had become entitled to a tier 2 ill-health pension at that date, and

ii

the deceased Optant’s later 2008 Section service as an active member plus the difference between—

aa

the aggregate of the deceased Optant’s earlier 1995 Section service and the later 2008 Section service as an active member, and

bb

10 years pensionable service,

where the amount of service in paragraph (aa) is less than that specified in paragraph (bb);

b

in the case of a deceased Optant referred to in paragraph (1)(a)(ii), the pensionable service that the deceased Optant was entitled to count under this Section of the Scheme on the date of that Optant’s death.

4

In the case of a deceased Optant referred to in paragraph (1)(a)(iii), “the basic death pension” for the purposes of paragraph (3) of regulation 204 shall have the meaning given in paragraph (5).

5

The “basic death pension” means the greater of—

a

twice the appropriate proportion of the deceased Optant’s annual pension (disregarding any additional pension); and

b

twice the appropriate proportion of the annual pension to which the deceased Optant would have been entitled calculated as the aggregate of the deceased Optant’s later 2008 Section service plus the difference between—

i

the aggregate of the deceased Optant’s earlier 1995 Section service and the later 2008 Section service, and

ii

10 years pensionable service,

where the amount of service in head (i) is less than that specified in head (ii).

6

In the case of a deceased Optant referred to in paragraph (1)(a)(iv), “the basic death pension” for the purposes of paragraph (3) of regulation 205 shall have the meaning given in paragraph (7).

7

The “basic death pension” means—

a

if the deceased Optant died within 12 months after ceasing to be an active member or a non-contributing member, the amount that would be the basic death pension for the purposes of regulation 203 if the deceased Optant had died on the day of so ceasing (disregarding any additional pension); and

b

if the deceased Optant died more than 12 months after ceasing to be an active member or a non-contributing member, the greater of—

i

twice the appropriate proportion of the pension to which the deceased Optant would have been entitled if the deceased had become entitled to a pension under regulation 176 on the date of death (disregarding any additional pension), and

ii

twice the appropriate proportion of the annual pension to which the deceased Optant would have been entitled in respect of the aggregate of the deceased Optant’s later 2008 Section service that has been deferred plus the difference between—

aa

the aggregate of the deceased Optant’s earlier 1995 Section service and the later 2008 Section service that has been deferred, and

bb

10 years pensionable service,

where the amount of service in paragraph (aa) is less than that specified in paragraph (bb).

F34CHAPTER 11

Annotations:

Amendments (Textual)

F34

Pt. 3 Ch. 11 inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme, Injury Benefits and Additional Voluntary Contributions), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/286), reg. 51, reg. 1(2)

Waiting Period Joiners

Application of Chapter 11 of this Part260X

1

This Chapter makes provision in relation to pensioner members of the 1995 Section of the Scheme who are eligible to be members of this Section of the Scheme in accordance with paragraph (1)(b)(ii) of regulation 153A (Eligibility: transitional).

2

A member of this Section of the Scheme to whom this Chapter applies is referred to as a “Waiting Period Joiner”.

Nominations and notices accepted by the Department under the 1995 Regulations and Chapter 5 of this Part of these Regulations260Y

1

This regulation applies if—

a

on the day a Waiting Period Joiner becomes an active member of this Section of the Scheme—

i

the Department has accepted any of the nominations or notices specified in paragraph (2) in respect of the benefits to be paid on the death of that Joiner, and

ii

that Joiner has not revoked that nomination or notice; or

b

at any time after a Waiting Period Joiner becomes an active member of this Section of the Scheme, that Joiner gives a notice, nomination or declaration for the purposes of a regulation listed in the table at paragraph (4).

2

The nominations and notices referred to in paragraph (1)(a) are—

a

a nomination made in accordance with regulation 22 of the 1995 Regulations (Payment of lump sum) in favour of one or more persons in respect of any lump sum that becomes payable under regulations 18 to 21 of those Regulations (which deal with lump sum payments on the death of a member in different circumstances);

b

c

a notice provided for the purpose of regulation 31E of the 1995 Regulations (Surviving nominated partner’s pension) nominating a partner to receive a surviving nominated partner pension.

3

For the purpose of this Section of the Scheme a nomination or notice referred to in paragraph (1)(a) shall be treated—

a

in the case of the nomination referred to in paragraph (2)(a), as if that nomination has been accepted by the Department as a notice for the purposes of regulation 214;

b

in the case of a notice referred to in paragraph (2)(b), as if that notice had been accepted by the Department as a notice for the purposes of regulation 214 specifying that the Waiting Period Joiner’s personal representatives are to receive any lump sum or pension on the death of that Joiner; and

c

in the case of a notice referred to in paragraph (2)(c), as if that notice had been accepted by the Department as a declaration for the purposes of regulation 195.

4

A notice, nomination or declaration referred to in paragraph (1)(b) that is given by a Waiting Period Joiner for the purposes of a regulation listed in column 1 of the following table shall, without more, be treated as a notice, nomination or declaration given for the purposes of the corresponding regulation in column 2.

Column 1	Column2
1995 Regulations	2008 Regulations

22	214
31E	195

Waiting Period Joiners who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations260Z

1

This regulation applies to a Waiting Period Joiner who—

a

b

2

For the purposes of determining whether a Waiting Period Joiner can count 45 years of pensionable service for any purpose, the earlier 1995 Section service and the later 2008 Section service are aggregated.

a tier 1 ill-health pension in respect of the later 2008 Section service.

Lump sum payable on the death of a Waiting Period Joiner260ZA

1

This regulation applies to a Waiting Period Joiner who, on the date of that Joiner’s death, is an active or a non-contributing member in respect of service in this Section of the Scheme (“the later 2008 Section service”).

2

The lump sum payable on the death of a Joiner referred to in paragraph (1) shall be calculated in accordance with whichever of paragraphs (3) to (6) applies to that Joiner and shall be paid in place of the lump sum that, apart from this regulation, would otherwise be payable in respect of that Joiner’s later 2008 Section service under regulation 210.

3

Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member who had not reached age 65 and who had not exercised the option under regulation 180, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension payable under regulation 182(5) to which that deceased Joiner would have been entitled at that date, multiplied by five.

4

Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member who had reached age 65 and who had not exercised the option under regulation 180, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension payable under regulation 176 to which that deceased Joiner would have been entitled at that date, multiplied by five.

5

Where, at the date of a Waiting Period Joiner’s death, that Joiner was a non-contributing member who had not exercised the option under regulation 180, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension to which that Joiner would have been entitled under regulation 176 on the last day of that Joiner’s pensionable service, multiplied by five.

6

Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member or a non-contributing member who had exercised the option under regulation 180, the lump sum referred to in paragraph (2) shall be determined by the Department after taking advice from the Scheme actuary.

Children’s pensions payable on the death of a Waiting Period Joiner260ZB

1

This regulation applies in respect of a Waiting Period Joiner’s service in this Section of the Scheme, where at the date of that Joiner’s death that Joiner was an active, non-contributing, pensioner or deferred member who was entitled to a pension under the 1995 Regulations in respect of service in the 1995 Section (“the earlier 1995 Section service”).

2

In the case of a deceased Waiting Period Joiner who, at the date of that Joiner’s death, was an active or non-contributing member, “the basic death pension” for the purposes of paragraph (3) of regulation 203 shall have the meaning given in paragraph (3).

3

The “basic death pension” means twice the appropriate proportion of the deceased member’s pension under regulation 176 and—

a

in the case of a deceased Waiting Period Joiner who was, at the date of that Joiner’s death, an active member that pension includes the greater of—

i

any increase due to such enhancement period that would have applied for the purposes of regulation 182(5) if that Joiner had become entitled to a tier 2 ill-health pension at that date, and

ii

that Joiner’s later 2008 Section service as an active member plus the difference between—

aa

the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service as an active member; and

bb

10 years pensionable service,

where the amount of service in paragraph (aa) is less than that specified in paragraph (bb);

b

in the case of a deceased Waiting Period Joiner who was, at the date of that Joiner’s death a non-contributing member, the pensionable service that Joiner was entitled to count under this Section of the Scheme on the date of that Joiner’s death.

4

In the case of a deceased Waiting Period Joiner who was a pensioner member at the date of that Joiner’s death, “the basic death pension” for the purposes of paragraph (3) of regulation 204 shall have the meaning given in paragraph (5).

5

The “basic death pension” means the greater of—

a

twice the appropriate proportion of the deceased Waiting Period Joiner’s annual pension (disregarding any additional pension); and

b

twice the appropriate proportion of the annual pension (disregarding any additional pension), to which that Joiner would have been entitled calculated as the aggregate of that Joiner’s later 2008 Section service plus the difference between—

i

the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service, and

ii

10 years pensionable service,

where the amount of service in head (i) is less than that specified in head (ii).

6

In the case of a deceased Waiting Period Joiner who was a deferred member at the date of that Joiner’s death, “the basic death pension” for the purposes of paragraph (3) of regulation 205 shall have the meaning given in paragraph (7).

7

The “basic death pension” means—

a

if the deceased Waiting Period Joiner died within 12 months of the day on which that Joiner ceased to be an active member or a non-contributing member (the cessation date), the amount that would be the basic death pension for the purposes of regulation 203 if that Joiner had died on the cessation date (disregarding any additional pension), and

b

if the deceased Waiting Period Joiner died more than 12 months after ceasing to be an active member or a non-contributing member, the greater of—

i

twice the appropriate proportion of the pension to which that Joiner would have been entitled if that joiner had become entitled to a pension under regulation 176 on the date of death (disregarding any additional pension), and

ii

twice the appropriate proportion of the annual pension to which that Joiner would have been entitled in respect of the aggregate of that Joiner’s later 2008 Section service that has been deferred plus the difference between—

aa

the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service that has been deferred, and

bb

10 years pensionable service,

where the amount of service in paragraph (aa) is less than that specified in paragraph (bb).