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

CHAPTER 2 COMPARISON OF ENTITLEMENTS

Application of Chapter 2

Application of Chapter 2

263.—(1) This Chapter identifies the calculation method under which the benefits payable in respect of discrete periods of pensionable service as an officer are to be compared against the benefits that would have been payable had that service been service as a practitioner.

(2) The discrete periods of pensionable service as an officer that are subject to comparison are any periods of—

(a) up to 10 years of pensionable service as an officer before first becoming a principal medical or dental practitioner,

(b) more than 10 years of pensionable service as an officer before first becoming a principal medical or dental practitioner,

(c) up to 1 year of employment as an officer after last ceasing to be a practitioner,

(d) more than 1 year of employment as an officer after ceasing to be a practitioner,

(e) less than 1 year of pensionable service as an officer concurrently with pensionable service as a practitioner, and

(f) more than 1 year of pensionable service as an officer concurrently with pensionable service as a practitioner.

Officer service before practitioner service

Cases with up to 10 years of officer service

264.—(1) Where a member has not more than 10 years of pensionable service before first becoming a principal medical practitioner, the reference amount shall be the best of—

(a) the amount determined by calculation method A,

(b) the amount determined by calculation method B, and

(c) where—

(i) the benefit is payable on retirement or death of the member, and

(ii) the condition is met,

the base amount.

(2) The condition mentioned in paragraph (1)(c)(ii) is that—

(a) the amount of pension payable under Part 2 would be greater than the amount of pension payable under Part 3, where—

(i) any enhancement for the purposes of regulation 52 or 182 (enhancement of ill-health pensions), as appropriate, is ignored,

(ii) any additional pension is disregarded, and

(iii) any increase under the Pensions (Increase) Act (Northern Ireland) 1971 is applied, and

(b) the amount determined by calculation method B is less than the base amount.

Cases with more than 10 years of officer service

265.  Where a member has more than 10 years of pensionable service before first becoming a principal medical practitioner, the reference amount shall be the better of—

(a) the amount determined by calculation method A, and

(b) the base amount.

Officer service after practitioner service

Cases with less than 1 year of officer service

266.  Where a member has been employed as an officer for less than 1 year after last ceasing to be a practitioner, the reference amount shall be the amount determined by calculation method A.

Cases with 1 year or more of officer service

267.  Where a member has been employed as an officer for 1 year or more after last ceasing to be a practitioner, the reference amount shall be the better of—

(a) the amount determined by calculation method C, and

(b) the base amount.

Concurrent officer and practitioner service

Cases with less than 1 year of concurrent officer service

268.  Where a member has less than 1 year of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount shall be the amount determined by calculation method A.

Cases with 1 year or more of concurrent officer service

269.  Where a member has 1 year or more of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount shall be the better of—

(a) the amount determined by calculation method A, and

(b) the base amount.

Calculation methods

Calculation method A

270.  Calculation method A is the aggregate of—

(a) the amount that would be payable under Part 3 if—

(i) the member’s discrete period of pensionable service as an officer were treated as pensionable service as a practitioner, and

(ii) the amount of pensionable pay received in respect of that officer service were treated as pensionable earnings as a practitioner for the respective period,

(b) the amount payable under Part 2 (if any) if the member’s pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in sub-paragraph (a), and

(c) the amount payable under Part 3 but for the operation of this Part.

Calculation method B

271.  Calculation method B is the aggregate of—

(a) the amount payable under Part 3 if the member’s uprated earnings is increased by the formula—

where—

• UE is the amount of the member’s uprated earnings,

• LPSo is the length of the member’s discrete period of pensionable service as an officer, expressed in days, and

• LPSp is the length of the member’s pensionable service as a practitioner, expressed in days, and

(b) the amount payable under Part 2 (if any) if the member’s pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in sub-paragraph (a).

Calculation method C

272.  Calculation method C is the aggregate of—

(a) the amount that would be payable under Part 3 if the member’s pensionable earnings as a practitioner were uprated to the date of—

(i) cessation of the employment as an officer, or

(ii) retirement,

whichever is the earlier, and

(b) the amount payable under Part 2.