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

CHAPTER 9N.I.MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

Scheme administratorN.I.

Appointment of Scheme administratorN.I.

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

ClaimsN.I.

Claims for benefitsN.I.

[F1249.—(1) A person claiming to be entitled to benefits under this Part (“the claimant”) shall make a claim in writing to the Department.

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

(a)evidence of entitlement;

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

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

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

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

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

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

Textual Amendments

Power to extend time limitsN.I.

Power to extend time limitsN.I.

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

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

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

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

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

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

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

Commutation of small pensionsN.I.

Commutation of small pensionsN.I.

252.—(1) The Department may pay any person entitled to a pension under [F2this Section of] the Scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under [F2this Section of] the Scheme on the person's death apart from the payment if the conditions specified in paragraph (2) are met.

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

(a)the contracting-out requirements,

(b)the preservation requirements,

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

F3(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)the lump sum rule (see, in particular, paragraph 7 of Schedule 29 to the Finance Act 2004: trivial commutation lump sums for the purposes of Part 4 of that Act), F4...

(f)the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule: trivial commutation lump sum death benefit for the purposes of that Part)[F5; and

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

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

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

Textual Amendments

Marginal Citations

Reduction in and forfeiture of benefitsN.I.

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

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

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

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

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

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

(b)arise out of a transfer payment.

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

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

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

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

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

Forfeiture of rights to benefitsN.I.

254.—(1) The Department may direct, subject to paragraph (7), that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

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

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

(2) The offences are—

(a)an offence in connection with employment that qualifies the member to belong to [F6this Section of] the Scheme, in respect of which the Secretary of State has issued a forfeiture certificate,

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

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

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

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

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

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

(4) The Department may direct, subject to paragraph (7), that all or part of any rights to benefits or other amounts payable in respect of a member be forfeited where the benefits or amounts are payable to a person to whom paragraph (5) applies who has been convicted of the murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.

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

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

(b)a dependant of the member,

(c)a person not falling within sub-paragraph (a) or (b) who is specified in a notice given under regulation 214(3) [F7or (10)] , or

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

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

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

Textual Amendments

Marginal Citations

Provisions about taxN.I.

Deduction of taxN.I.

255.—(1) The Department may deduct from any payment under the Scheme any tax which is required to be paid in respect of it.

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

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

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

the tax charged must be paid by the Scheme administrator.

(3) Paragraph (4) applies if—

(a)a member has given the Scheme administrator a statement in accordance with regulation 215 (tax treatment under the Finance Act 2004 of lump sums payable on pensioners' death) that a lump sum payable under that regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to that Act, and

(b)has not withdrawn that statement.

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

[F8(5) Paragraph (6) applies if—

(a)a lump sum death benefit is payable on the death of a pensioner member in accordance with paragraph (2) of regulation 210 (Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)); and

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

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

(7) Paragraph (8) applies if—

(a)an active, non-contributing or pension credit member opts to exchange a relevant pension for a lump sum in accordance with paragraph (3)(a) of regulation 186 (Option for member in serious ill-health to exchange whole pension for lump sum); and

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

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

[F9(9) 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.]

Textual Amendments

Interest on delayed paymentsN.I.

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

256.—(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 [F10this Section of] the Scheme (other than any amount due under regulation 164 or 165 or interim [F11or substitute] award).

[F12(3) The Department must pay interest on the amount of a pension, lump sum, refund of contributions or an interim or substitute award which is unpaid (“the unpaid amount”) to the person to whom it should have been paid unless the Department is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.]

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

(5) For the purposes of this regulation, except where paragraph (6) applies, “due date”, in relation to an unpaid amount [F13(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 [F14or 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 [F15, 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)[F16; and

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

(f)

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

(i)

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

(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

(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.]

[F17(6) The due date for an unpaid amount—

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

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

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

(7) In this regulation, “ [F18interim or substitute award] ” means—

(a)any amount paid by way of an interim payment calculated by reference to an expected benefit under [F19this Section of] the Scheme pending final calculation of the full value of that benefit, F20...

(b)any amount paid that increases the amount of an earlier payment due to a backdated or later increase in pensionable pay[F21; 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.]

Textual Amendments

DeterminationsN.I.

Determination of questionsN.I.

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

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

General prohibition on unauthorised paymentsN.I.

General prohibition on unauthorised paymentsN.I.

258.  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 benefitsN.I.

Prohibition on assignment or charging of benefitsN.I.

259.—(1) Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under [F22this Section of] the Scheme is void.

(2) On the bankruptcy of any person entitled to a benefit under [F22this 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 M4 (income payments orders).

Textual Amendments

Marginal Citations

Record keeping and contribution estimatesN.I.

[F23Employing authority and certain member record keeping and contribution estimatesN.I.

260.—(1) As regards a principal medical practitioner, in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

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

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

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

(2) As regards an assistant medical practitioner or a locum practitioner, in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

(a)the payments they receive from employing authorities for practitioner services; and

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

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

(3) As regards a principal dental practitioner, in respect of each scheme year, the member shall provide each relevant host Trust or Board with a certificate of their [F24pensionable] earnings based on—

(a)the notice of [F24pensionable] earnings referred to in regulation 148; and

(b)their [F24pensionable] earnings as a principal dental practitioner from all other principal dental practitioner sources,

no later than 6 months after the end of that scheme year.

(4) As regards an assistant dental practitioner, in respect of each scheme year, the member shall provide each relevant host Trust or Board with a certificate of their [F24pensionable] earnings based on—

(a)the payments they receive from employing authorities for practitioner services; and

(b)their [F24pensionable] earnings as an assistant dental practitioner from all other assistant dental practitioner sources,

no later than 6 months after the end of that scheme year.

[F25(5) In respect of each scheme year, a GMS practice or an APMS contractor shall provide the Department with a statement of estimated pensionable earnings in respect of any—

(a)non-GP provider that is a GMS practice or an APMS contractor who assists in the provision of HSC services provided by that GMS practice or APMS contractor;

(b)principal medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(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)any pensionable earnings deemed in accordance with regulation 144 (Pensionable earnings-breaks in service),

in respect of any of the persons referred to in paragraph (5)(a) to (c).

(7) The Department shall be provided with—

(a)the statement referred to in paragraph (5) at least 1 month before the beginning of that scheme year;

(b)the statement referred to in paragraph (6) no later than 3 months after the end of that scheme year.

(8) All employing authorities must, for each scheme year—

(a)provide the Department with a statement of estimated total contributions due to this Section of the Scheme under regulation 160 (Contributions by members) and 162 (Contributions by employing authorities: general); and

(b)maintain, in a manner approved by Department from time to time, the records of contributions to this Section of the Scheme made under regulations 160 and 161.

(9) The statement referred to in paragraph (8)(a) must be provided to the Department no later then 2 months after the end of each scheme year and, except where the Department waives such requirement, an employing authority must provide the Department with a statement of contributions to this Section of the Scheme recorded in accordance with paragraph (8)(b) no later then 2 months after the end of each scheme year.

(10) Subject to paragraphs (11) and (12), if, in respect of a scheme year, a member has failed to comply with the requirements of whichever of paragraphs (1) to (4) applies to that member, the member’s pensionable earnings for that scheme year shall be zero.

(11) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of that member’s pensionable earnings for that year, the Department may treat that figure as the amount of that member’s pensionable earnings for that year where—

(a)that member has failed to comply with the requirements of whichever of paragraphs (1) to (4), applies to them; and

(b)a benefit in respect of such services is payable to, or in respect of that member, under these Regulations.

(12) If, in respect of a scheme year, a practitioner or non-GP provider—

(a)dies without complying with the requirements of whichever of paragraphs (1) to (4) applies to them; or

(b)is, in the opinion of the Department, unable to look after their own affairs by reason of illness or lack of capacity,

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]]

Textual Amendments