The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014

These Regulations may be cited as The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 and except as provided for in paragraph (2), shall come into operation on 1st April 2015.

Paragraphs 15 and 16 of Schedule 4 shall have effect from 27th March 2014.

Schedule 1 (interpretation) contains definitions of expressions used in these Regulations which apply for their interpretation unless the context indicates a different meaning.

In these Regulations, where an expression is used in relation to provisions in the 2000 Regulations, the 2002 Regulations, the Benefits Regulations, the Administration Regulations, the Transitional Regulations 2009, the 2009 Scheme or the 2014 Regulations, those expressions are to be construed in accordance with the meaning given to those expressions in the provisions referred to, unless the context indicates otherwise.

In regulations 4A to 4T, a reference to actuarial guidance issued by the Department means guidance identified as such which is issued in accordance with regulation 2(3) of the 2014 Regulations.

Where these Regulations refer to the PSP Directions 2023, a reference to “scheme manager” in those Directions is to be read as “the Committee”.

Except where these Regulations provide otherwise, in particular Schedule 5 (transitional and transitory provisions and savings), the Regulations listed in Schedule 2 (regulations revoked) are revoked.

Accordingly, no person may become a member of the 2009 Scheme after 31st March 2015 or accrue benefits under the 2009 Scheme in respect of any service after that date.

In paragraph 1(a) the expression “pension rights accrued” includes any right to any pension, lump sum, grant or other benefit due to or in respect of a member.

The scheme manager responsible under regulation 2(2) (introductory) of the 2014 Regulations for the local administration of pensions and other benefits payable under those Regulations is also responsible for the administration of benefits pursuant to paragraph (1) of this regulation.

Where a person has been an active member of the Scheme, and retirement benefits under paragraph (1) are payable to a member in accordance with regulation 10 (retirement benefits), the benefits paid from earlier Schemes and the Scheme are, for all purposes, to be regarded as constituting a single pension scheme.

But a retirement pension and any retirement grant payable to a member under paragraph (4) is subject to actuarial adjustment if it would have been subject to actuarial adjustment under the 2009 Scheme, irrespective of whether retirement pension under the Scheme payable at the same time is subject to actuarial adjustment.

Where a member who has not had a disqualifying break aggregates benefits from earlier Schemes with benefits from the Scheme, the benefits from the earlier Schemes are payable as final salary benefits F1or in the case of councillor members, career average pay benefits .

Notwithstanding paragraph (1)(a), where deferred benefits are aggregated in accordance with paragraph (6), the normal pension age in relation to deferred benefits in respect of membership that ceased before 1st October 2006, is age 65.

A disqualifying break for the purposes of paragraph (6) is a continuous break in active membership of a public service pension scheme of more than five years.

Where a person has not been an active member of the Scheme and has benefits under the earlier Schemes, or has been an active member of the Scheme and has benefits under the earlier Schemes which have not been aggregated with the benefits in the Scheme, the benefits payable as a consequence of paragraph (1) are payable in accordance with the earlier Schemes as applied by this regulation.

Any pensionable pay received or contribution paid by a member on or after 1st April 2015 which relates to work carried out before that date shall be dealt with in accordance with the 2009 Scheme.

Any increase in membership may be awarded to a member under regulation 12(4) (power of employing authority to increase total membership of active members) of the Benefits Regulations after 31st March 2015 if the member's relevant date for the purposes of that regulation is before 1st April 2015 and that increase is in membership of the 2009 Scheme notwithstanding the fact that the award may occur after 31st March 2015.

Where an employing authority grants an increase in membership under regulation 12A M3 (duty of employing authority to increase total membership: enhanced protection) of the Benefits Regulations following a notice served by a member before 6th April 2010, that increase shall be an increase in membership of the 2009 Scheme notwithstanding the fact that the grant may occur after 31st March 2015.

Any guidance issued by the Government Actuary in accordance with any provision in the former regulations is to be treated as actuarial guidance issued by the Department as defined in Schedule 1 to the 2014 Regulations and any reference to guidance issued by the Government Actuary in the former regulations is to be construed as a reference to actuarial guidance issued by the Department.

F55Regulations 66 and 67 (abatement) of the Administration Regulations continue to have effect in relation to pensions in payment deriving from the earlier Schemes regardless of when payment of those pensions commenced.

In these Regulations, where final pay is to be calculated in accordance with regulation 8 to 11 (calculation of final pay) of the Benefits Regulations if a certificate has been issued under regulation 24 (permanent reductions in pay: certificates of protection of pension benefits) of the 2002 Regulations, that certificate continues to have effect as if regulation 24 were still in operation.

Where final pay is to be calculated for any qualifying members or newly qualifying members or the Agreement No. 2 qualifying member, in accordance with regulation 8(3) (final pay: general) of the Benefits Regulations, that calculation is completed as if regulations 10 (length of period of membership: calculation of benefit), 19 (calculations) and 22 (final pay) of the 2002 Regulations continue to have effect.

In this Regulation—

• “qualifying member” means a member who was party to the Agreement;

• “newly qualifying member” means a member who is employed as a classroom assistant by a voluntary grammar school or a grant maintained integrated school within the meaning of the Education Reform (Northern Ireland) Order 1989;

• “the Agreement” means the Collective Agreement for the Joint Negotiating Council of the Education and Library Boards dated 30th November 2007;

• “the Agreement No. 2” means the Collective Agreement for the Joint Negotiating Council of the Education and Library Boards reached on 27th March 2015; and

• “the Agreement No. 2 qualifying member” means a member who was party to the Agreement No. 2.

Regulations 4B to 4T (provisions relating to the statutory underpin) apply in relation to an eligible member’s remediable service during the underpin period.

This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(a), (c), (d) or (e) (statutory underpin: final underpin date).

The pension account to which the final underpin date relates is to be increased by any final guarantee amount calculated in relation to that pension account.

The pension account is to be increased on the day after the eligible member’s final underpin date.

This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(b) (statutory underpin: final underpin date – flexible retirement).

The pension account to which the final underpin date relates (“the pension account”) is to be increased by a percentage of the final guarantee amount that is equal to the percentage of the retirement pension that the eligible member takes under regulation 31(6) (flexible retirement) of the 2014 Regulations.

On each occasion where the amount of pension taken by the eligible member under regulation 31(6) of the 2014 Regulations is less than 100% of the member’s relevant pension, at the next occurring final underpin date (the subsequent final underpin date”), a further calculation of the eligible member’s final assumed benefits and final underpin amount relating to the flexible retirement is to be completed in accordance with regulations 4K and 4L.

Where, on the subsequent final underpin date, the eligible member’s final assumed benefits are exceeded by their final underpin amount, the pension account is to be increased by a percentage of the original retirement pension that the eligible member took on the subsequent final underpin date.

Where paragraph (2) or (4) applies, the pension account is to be increased on the day after the eligible member’s final underpin date or subsequent final underpin date, as the case may be.

In paragraph (4), “original retirement pension” means the amount of the eligible member’s retirement pension as at the day of the eligible member’s first final underpin date.

At the eligible member’s next occurring final underpin date (which may be on the same day as the additional underpin date, or after) the eligible member’s final assumed benefits and final underpin amount in relation to their pension account are calculated in accordance with regulations 4K and 4L but using the provisional assumed benefits and provisional underpin amounts as provided for in paragraph (8).

In this regulation “relevant pension” is the pension built up in the Scheme before the member’s first final underpin date.

This regulation applies to an eligible member whose final underpin date is that in regulation 4H(1)(f) (statutory underpin: final underpin date – lump sum payment).

Where this regulation applies the eligible member’s pension account is not to be increased by any final guarantee amount relating to the pension account.

This regulation applies to an eligible member whose final underpin date is that in regulation 4H(1)(g) or (h) (statutory underpin: final underpin date – transfer to a different scheme).

This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(i) (statutory underpin: final underpin date – receipt of repayment under regulation 20 (rights to return of contributions) of the 2014 Regulations).

An eligible member to whom this regulation applies, is not entitled to a final guarantee amount in respect of any repaid contributions.

Where the eligible member has had a final underpin date by virtue of paragraph (1)(a), paragraph (1) subsequently applies as if for “the earliest of the following dates” there were substituted “the next occurring of the following dates”.

Where paragraph (2) applies, if the eligible member fails to pay all of the additional pension contributions due, only the amount of additional pension credited to the pension account is to be included in the provisional assumed benefits (but see paragraph (4)).

Where paragraph (3) does not apply by virtue of paragraph (4), the eligible member is treated as having paid the additional pension contributions referred to in paragraph (1)(a)(i)(cc) or (dd) in full.

Where paragraph (1)(a)(i)(cc) or (dd) applies in relation to a period during which the eligible member was paying reduced contributions under regulation 12 of the 2014 Regulations, the additional pension included in the provisional assumed benefits for that period is that which would have been payable had the eligible member not been paying reduced contributions.

Where the eligible member has qualifying service for less than a period of two years, the member is treated as having qualifying service for a period of two years for the purpose of calculating their provisional assumed benefits.

Paragraph (9) does not apply if there has been a continuous break in active membership of a public service pension scheme of more than five years since the remediable service was accrued.

Where paragraph (1)(b)(ii) applies, the unpaid period to be used in relation to the provisional underpin amount is the proportion of the period of absence that is equal to the proportion of the full amount of contributions to be paid under the arrangement that have been paid by the eligible member.

Where paragraph (2) does not apply, any part of the period of absence falling within the underpin period that is covered by the arrangement under regulation 18(1) or 18(3) of the 2014 Regulations (additional pension contributions) entered into by the eligible member is to be included in the calculation of the provisional underpin amount.

Where the eligible member has qualifying service for less than a period of two years, the member is treated as having qualifying service for a period of two years for the purpose of calculating their provisional underpin amount.

Paragraph (7) does not apply if there has been a continuous break in active membership of a public service pension scheme of more than five years since the remediable service was accrued.

An eligible member’s final assumed benefits are calculated by adjusting their provisional assumed benefits at the eligible member’s final underpin date in accordance with this regulation.

Where the eligible member’s underpin date is not the same date as their final underpin date, apply any revaluation adjustment or index rate adjustment to provisional assumed benefits that would have applied to a deferred benefit in the Scheme as if the last day of scheme membership was the underpin date.

Where regulation 31(4) of the 2014 Regulations (pension taken later than normal pension age) applies to the eligible member, apply the enhancement as set out in that provision to provisional assumed benefits.

Where regulation 31(5) (pension taken earlier than normal pension age) or (6) (pension by virtue of flexible retirement) of the 2014 Regulations applies to the eligible member and their benefits under the Scheme are being reduced as set out in that provision, apply an equivalent reduction to provisional assumed benefits.

Where paragraph (4) applies, also reflect in the reduction such transitional provisions under Schedule 3 as apply (if any) (85 year rule).

An eligible member’s final underpin amount is calculated by adjusting their provisional underpin amount at the eligible member’s final underpin date in accordance with this regulation.

Where an eligible member first receives payment of their retirement pension after the day on which they attain the age of 65, apply an enhancement calculated in accordance with actuarial guidance issued by the Department.

Where paragraph (4) applies, the reduction is also to reflect such transitional provisions under Schedule 3 (85 year rule) as apply (if any).

A proportion of a survivor guarantee amount is to be added to a survivor member’s pension account in accordance with this regulation on the day after the eligible member’s death.

A “survivor guarantee amount” is the amount by which an eligible member’s adjusted assumed benefits are exceeded by their adjusted underpin amount.

Where, in the opinion of the Committee, the eligible member was in part-time service at the date of their death wholly or partly as the result of the condition that caused or contributed to the member’s death, for the purposes of calculating the adjusted underpin amount no account is to be taken of any reduction in membership due to such reduction in service as is attributable to that condition.

A survivor pension paid under a provision listed in column 2 of the following table is to be increased by the proportion of the survivor guarantee amount specified in the corresponding entry in column 3 of the table—

In this regulation, “IRMP” has the meaning given in Schedule 1 (interpretation) to the 2014 Regulations.

A deferred guarantee amount relating to the eligible member is to be included in the amount the eligible member would have been entitled to receive as retirement pension annually for the purposes of the calculation of a death grant under regulation 46(3) of the 2014 Regulations.

A deferred guarantee amount is the amount by which the eligible member’s deferred assumed benefits are exceeded by their deferred underpin amount.

An eligible member’s deferred assumed benefits are calculated by adjusting their provisional assumed benefits to apply any revaluation adjustment or index rate adjustment that would have applied to a deferred benefit in the Scheme as if the last day of scheme membership was the underpin date.

This regulation applies to an eligible member who has an aggregated pension account.

Paragraphs (3) to (7) apply where the eligible member does not have a continuous break in active membership of a public service pension scheme of more than 5 years that began after the member’s active membership in respect of the inactive pension account that has been aggregated with the eligible member’s active pension account ceases.

The provisional assumed benefits and the provisional underpin amount calculated in relation to the eligible member’s inactive pension account prior to it being aggregated with the eligible member’s active pension account are extinguished.

The underpin date for the purpose of regulations 4I and 4J in their application to the aggregated account is the underpin date that relates to the active pension account.

Paragraphs (9) and (10) apply where the eligible member has had a continuous break in active membership of a public service pension scheme of more than 5 years that began after the member’s active membership in relation to the inactive pension account that has been aggregated with the eligible member’s active pension account ceased.

The provisional assumed benefits and the provisional underpin amount calculated in relation to the eligible member’s inactive pension account prior to it being aggregated with the eligible member’s active pension account are extinguished.

Any remediable service built up in the inactive pension account is ignored for the purposes of regulations 4A to 4T.

In this regulation—

• “active pension account” means a pension account in respect of which the eligible member is an active member;

• “aggregated pension account” is a pension account that has been aggregated under regulation 24(5), (6), (7) or (8) of the 2014 Regulations; and

• “inactive pension account” means a pension account in respect of which the eligible member is no longer an active member.

This regulation applies where the cash equivalent of an eligible member’s relevant benefits is, for the purpose of Article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (creation of pension debits and credits), calculated in accordance with regulation 4 of the Pension Sharing (Valuation) Regulations (Northern Ireland) 2000 (manner of calculation and verification of cash equivalents: occupational pension schemes).

Where this regulation applies, the cash equivalent of the relevant benefits is to be calculated in accordance with actuarial guidance issued by the Department.

“Relevant benefits” has the same meaning as in Article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999.

This regulation is subject to the requirements of regulation 4R (applications for compensation).

When exercising the power in paragraph (1) to pay additional benefits, the Committee must comply with the requirements contained in direction 33(1) (power to pay compensation) of the PSP Directions 2023 in relation to the exercise of those powers as those requirements apply to the power to pay amounts by way of compensation by virtue of section 82(1) of the PSPJOA 2022 (and the reference in direction 33(1)(f)(iii) to direction 34 is to be read accordingly).

The Committee must obtain actuarial advice before determining what additional benefits to pay to a member.

When determining what additional benefits to pay to a member under this regulation, the Committee must, in accordance with the actuarial advice obtained under paragraph (4), apply any actuarial factors that were in force when the pension debit was calculated originally.

Direction 36 (indirect compensation) of the PSP Directions 2023 applies to this regulation for the purpose of determining whether a Part 4 tax loss is compensatable.

The Committee may pay compensation to a person in respect of the Scheme under section 82(1) of the PSPJOA 2022 (power to pay compensation to members or personal representatives in respect of compensatable losses) or additional benefits payable by virtue of regulation 4Q only after the appropriate person has made an application to the Committee in such form and manner as determined by the Committee, subject to paragraph (2).

The Committee must determine the relevant amounts (if any) owed by the scheme to a person by virtue of section 82(1) or 83(1) of the PSPJOA 2022 following receipt of the application mentioned in paragraph (1).

The Committee must provide the appropriate person with an explanation of how the relevant amounts (if any) have been determined under paragraph (3).

The appropriate person may appeal against a determination by the Committee under paragraph (3) by notice in writing to the Committee, together with a reasoned explanation of a proposed alternative amount, supported by any evidence the appropriate person considers relevant.

In this regulation—

• “HMRC” means His Majesty’s Revenue and Customs; and

• “the appropriate person” means the eligible member or, if they are deceased, their personal representatives.

This regulation applies where the Committee pays additional benefit to an eligible member under regulation 4Q (indirect compensation).

Interest is to be paid in respect of the additional benefit in accordance with regulation 14 (interest on payments under the statutory underpin) of the Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023.

A person who is an active member of the 2009 Scheme in an employment immediately before 1st April 2015 becomes an active member of the Scheme on 1st April 2015 in that employment provided the person is eligible for membership of the Scheme on that date.

Paragraph (1) does not apply to a person who ceases to be an active member on 31st March 2015 by virtue of regulation 10 (ending of membership) of the Administration Regulations and these Regulations apply to any such person as if that person is not an active member immediately before 1st April 2015.

Notwithstanding regulation 3(2) (active membership) of the 2014 Regulations, a person who is eligible to be an active member of the 2009 Scheme immediately before 1st April 2015 who is not a member of 2009 Scheme, does not become a member of the Scheme on 1st April 2015 unless that date is an automatic enrolment date for that member.

A disqualifying break for the purposes of paragraph (5) is a continuous break of more than five years in active membership of a public service pension scheme.

A designation by an employing authority of an employee or class of employees as being eligible for membership of the 2009 Scheme pursuant to regulations 3 (general eligibility for membership) and 6 (admission agreements – further provisions) of the Administration Regulations has effect as a designation as being eligible for membership of the Scheme.

Any admission agreement entered into before 1st April 2015 continues to have effect after 31st March 2015 and employees of admission bodies designated before that date in accordance with an admission agreement as eligible for membership of the Local Government Pension Scheme are from 1st April 2015, subject to regulation 5(2) to (4) (membership of the Scheme), members of the Scheme by virtue of the agreement.

Any indemnity, bond or guarantee provided in respect of an admission agreement entered into before 1st April 2015 has effect in relation to any liabilities F2... incurred up to and including 1st April 2015 or after that date.

Any condition imposed before 1st April 2015 by the Department on an approval for the admission of a body to the earlier Schemes continues to have effect and withdrawal of the approval by the Department where the condition is not met has effect as if approval for admission to the Scheme had been withdrawn.

These Regulations and the 2014 Regulations apply to employment with an admission body in which the employee is an active member in the same way as if the admission body were an employing authority.

Any period of active membership in the earlier Schemes which the member has at 31st March 2015 counts as qualifying service in the Scheme for the purposes regulation 3(5)(a) and 3(5)(c) (active membership) of the 2014 Regulations.

Any transfer value payment accepted into the earlier Schemes counts as a transfer value payment into the Scheme for the purposes of regulation 3(5)(b), 3(5)(c) and 3(5)(d) of the 2014 Regulations.

A transfer value payment made under the earlier Schemes to a qualifying recognised overseas pension scheme counts as qualifying service in the Scheme for the purposes of regulation 3(5)(g) of the 2014 Regulations.

For the purposes of calculating assumed pensionable pay under regulation 23 (assumed pensionable pay) of the 2014 Regulations, if all or part of the periods referred to in paragraph (4) of that regulation fall before 1st April 2015, the calculation must include the pensionable pay the member received before 1st April 2015 in relation to that period.

Where a transfer payment is received into the Scheme in respect of a person from a different public service pension scheme which includes a payment in respect of service F57that is not remediable serviceF17... which would have entitled the person to final salary benefits in that scheme, such payment shall entitle that person to benefits under the Scheme as if they were payable as final salary benefits under the 2009 Scheme so long as the person in respect of whom the transfer payment is received has had no continuous break in active membership of any public service pension scheme of more than five years F18since ceasing active membership in the Scheme from which the transfer payment is received .

Where a transfer payment is received into the Scheme in respect of a person from a different public service pension scheme which includes a payment in respect of remediable service, the payment in respect of remediable service entitles the person to benefits under the Scheme.

For the purposes of these Regulations, so long as there has been no continuous break in active membership of a public service pension scheme of more than five years since the remediable service was accrued, transferred remediable service to which paragraph (1ZA) applies is to be treated as a pension to which regulations 4A to 4T apply.

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

Where a transfer payment is to be made to a registered pension scheme or qualifying recognised overseas pension scheme in respect of a member of the Scheme, that transfer payment shall include any benefits accrued by that member under the earlier Schemes that are aggregated with the service under the Scheme.

Where a transfer payment is received from a registered pension scheme which is not a public service pension scheme, or from a European Pensions Institution in respect of a member of the Scheme, if the relevant date in either case was before 1st April 2015, that transfer payment shall be dealt with by the Committee as if it had been received in respect of membership of the 2009 Scheme.

The relevant date for the purposes of paragraph (3) is the date on which the person first became an active member in the employment, or the date the transfer payment is received if more than 12 months later.

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

A member falling within the description in paragraph (1) is entitled, notwithstanding the revocations effected by regulation 2 (revocation of regulations) to have the pension rights accrued in respect of service before 1st April 2015 preserved by regulation 3 (membership before 1st April 2015) calculated as final salary benefits with final pay calculated under regulations 8 to 11 (calculation of final pay) of the Benefits Regulations as if they were still in force.

A member falling within the description in paragraph (3) is entitled to a transfer value payment in relation to the deferred benefits to be credited to the member’s active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Department.

A member entitled to a refund of contributions from the earlier Schemes, who becomes an active member of the Scheme, is entitled to a transfer value payment in relation to the benefits in respect of that membership, which is to be credited to the member’s active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Department.

Where the earned pension is purchased by a transfer value payment under paragraphs (4) to (6), regulation 3(1)(a) (membership before 1st April 2015) ceases to apply to the membership to which that transfer value payment relates.

Where deferred benefits or a deferred refund under paragraph (1) arise from the cessation of a concurrent employment and the member continues as an active member in a continuing employment in which the member became an active member by virtue of regulation 5(1) (membership of the Scheme), the formula in regulation 13(3) (concurrent employments) or, as the case may be, regulation 41(4) (rights to return of contributions) of the Administration Regulations must be applied in order to determine the rights the member is entitled to for the purposes of paragraph (2).

Where there is more than one continuing employment to which paragraph (8) applies, the member may, within 12 months of the date active membership in the concurrent employment ceased, make an election to the Committee specifying which of the continuing employments the rights from the concurrent employment that has ceased are to be aggregated and, in the absence of an election from the member, the Committee must make the determination on the member’s behalf.

A member who became an active member of the Scheme by virtue of regulation 5(1) (membership of the Scheme) must, upon drawing a retirement pension under regulation 31 (retirement benefits), 36 (early payment of retirement pension on ill-health grounds: active members) or 37 (early payment of retirement pension on ill-health grounds: deferred members) of the 2014 Regulations, draw any aggregated benefits accrued in the earlier Schemes at the same time as those benefits accrued under the Scheme are drawn.

A member who became an active member of the Scheme by virtue of regulation 5(1) (membership of the Scheme) must, if exercising the option in regulation 31(6) (flexible retirement) of the 2014 Regulations, make a request to receive the benefits mentioned in paragraph (3) and such benefits may, with the member's employing authority's consent be paid to the member notwithstanding that the member has not retired.

The 2014 Regulations shall apply to a person in respect of whom benefits are paid under regulation 20(2) (early leavers: ill-health) of the Benefits Regulations as if that person where in receipt of Tier 1 benefits under the 2014 Regulations.

The 2014 Regulations shall apply to a person in respect of whom benefits are paid under regulation 20(3) (early leavers: ill-health) of the Benefits Regulations as if that person where in receipt of Tier 2 benefits under the 2014 Regulations.

A certificate produced by an independent registered medical practitioner ((IRMP) as defined in Schedule 1 (interpretation) of the 2014 Regulations) under the 2009 Scheme may be used for the purposes of making determinations under the Scheme.

A person who has received an ill-health pension and grant under the earlier Schemes, which for the purposes of this paragraph does not include the 2009 Scheme, is to be treated as if that person were in receipt of Tier 1 benefits under the 2014 Regulations.

Where a member elects to commute pension under regulation 34 (election for lump sum instead of pension) of the 2014 Regulations, the member's benefits under the earlier Schemes which are aggregated with the member's benefits under the Scheme are taken into account for the purposes of regulation 34(1) and 34(2) of the 2014 Regulations.

In the case of a pensioner member of the Scheme with benefits under the earlier Schemes and the Scheme which have been aggregated as is described in paragraph (1) and who commuted pension under regulation 34 of the 2014 Regulations, for the purposes of working out any entitlement to death grant, the pension the member received is treated as having been reduced in the proportions described in paragraphs (3) and (4).

Pension accrued under the Scheme is treated as reduced by that percentage of the amount of pension commuted which the amount of pre-commutation pension under the Scheme bears to the total pre-commutation pension.

Pension accrued under the earlier Schemes is treated as reduced by that percentage of the amount of pension commuted which the amount of pre-commutation pension under the earlier Schemes bears to the total pre-commutation pension.

A member entitled to a refund of contributions under regulation 20 (rights to return of contributions) of the 2014 Regulations, who has paid contributions under the earlier Schemes and has aggregated the periods in which those contributions were paid with membership of the Scheme, is entitled to a refund of contributions F20(including additional contributions) paid to the earlier Schemes in respect of that aggregated membership.

Benefits accrued under the regulations preserved by paragraph (1) must be calculated using the normal retirement age under the 2009 Scheme and treated as benefits under that Scheme.

Notwithstanding regulation 19(11) of the 2014 Regulations (additional voluntary contributions), a person to whom regulation 5(1) (membership of the Scheme) applies who has not had a continuous break in active membership of a public service pension scheme of more than five years, may elect not to transfer the realisable value in any deferred AVC account to an arrangement under regulation 19 of the 2014 Regulations.

In this regulation—

• “ARCs” means additional regular contributions as referred to in regulation 19 (payment of additional regular contributions) of the Administration Regulations; and

• “AVCs” means additional voluntary contributions as referred to in regulation 21 (additional voluntary contributions and shared cost additional voluntary contributions) of the Administration Regulations and regulation 19 (additional voluntary contributions) of the 2014 Regulations.

In this regulation “annual allowance charge” has the meaning given to that expression by section 227 M5 of the Finance Act 2004.

Death grants in the case of a member who did not accrue any membership of the Scheme are calculated under the earlier Schemes notwithstanding the revocations effected by regulation 2 (revocation of regulations) save that regulations 32(4) and 35(4) of the Benefits Regulations, and regulation 41(7) of the 2002 Regulations shall not apply.

Subject to paragraph (3), death grants in the case of an active member who accrued any membership of the Scheme are calculated under regulation 40 (death grants: active members) of the 2014 Regulations regardless of whether the member had accrued any membership of the earlier Schemes (excluding membership deriving from a pension credit).

In the case of an active member of the Scheme who is also a deferred member or a pensioner member of the earlier Schemes, if the amount of death grant that would have been payable if regulations 32 (death grants: deferred members) and 35 (death grants: pensioner members) of the Benefits Regulations, or the corresponding provision of any of the former regulations, still applied is higher than the amount that would be payable under paragraph (2), the death grant payable is that higher amount.

Death grants in the case of a deferred member or pensioner member of the Scheme who has membership accrued before 1st April 2015 are calculated by adding together the death grant calculated under the earlier Schemes based on membership accrued before 1st April 2015, and the death grant calculated under the Scheme based on membership after 31st March 2015.

F39Except where regulation 9A(4) (aggregation adjustments etc.) applies, survivor pension, in the case of a survivor of a person who became an active member of the Scheme member by virtue of regulation 5(1) (membership of the Scheme) F40is calculated by adding together the 2009 Scheme survivor pension and the Scheme survivor pension.

The Scheme survivor pensions for the purposes of paragraph (1) are calculated in accordance with the 2014 Regulations.

Any calculation of any survivor pension payable under the former regulations in respect of a surviving cohabiting partner, is only to take account of membership accrued by that member after 5th April 1988.

Any calculation of any survivor pension payable under the former regulations in respect of surviving civil partner or spouse of a member who enters into a civil partnership or marriage after leaving active membership and dies is only to take account of membership accrued by that member after 5th April 1978, except where regulation F11 (cessation of membership before the commencement date) of the 2000 Regulations applies.

A valuation of benefits of a person who is a member of the Scheme shall, for the purposes of a pension sharing order, take account of any benefits the member has accrued in the earlier Schemes.

The beneficiary of an order of the type described in paragraph (1) is not to be credited with any benefits under the earlier Schemes, but is entitled to a pension credit under the Scheme in compliance with the pension sharing order and calculated in accordance with actuarial guidance issued by the Department.

Where a pension sharing order requires a pension debit in respect of a percentage of a member's pension benefits, any benefits accrued in the earlier Schemes or the Scheme shall be debited by the same percentage unless the order specifies otherwise, with the debit being calculated in accordance with actuarial guidance issued by the Department.

Where a pension sharing order requires a pension debit in terms other than a percentage of the member's benefits, the debit is to apply in proportion to the cash equivalent transfer value of the benefits accrued within the earlier Schemes and the Scheme unless the order specifies otherwise.

In this regulation—

• “pension credit” means a credit under Article 26(1)(b) of the 1999 Order M6 or under section 29(1)(b) of the 1999 Act M7;

• “pension credit member” has the meaning given by regulation 10(1) (pension credit and survivor members) of the 2014 Regulations;

• “pension credit rights” means rights to benefits under the Scheme which are attributable to a pension credit;

• “pension debit member” means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit;

• “pension sharing order” means an order or provision by virtue of which Article 26 of the 1999 Order or section 29 of the 1999 Act takes effect; and

• “shareable rights” means a person's shareable rights mentioned in Article 24(2) of the 1999 Order or under section 27(2) of the 1999 Act.

Subject to regulation 3(1) to (5) (membership before 1st April 2015), any councillor who was an active member of the 2009 Scheme as at 31st March 2015 becomes a member of the Scheme, as modified by regulation 4 (eligibility of councillors) of, and Schedule 4 (councillors members) to the 2014 Regulations, on 1st April 2015.

Where paragraph (1) applies, the appropriate amount of pension accrued under the 2009 from membership of the new council shall be credited by the Committee to that councillor's active member pension account under the Scheme.

Where a councillor who has deferred councillor membership of the 2009 Scheme in respect of a new council becomes an active member of the Scheme, whether by reason of paragraph (1) or otherwise, the appropriate amount of pension accrued under the 2009 Scheme in respect of that deferred membership of the new council shall be credited by the Committee to that councillor's active member pension account under the Scheme.

The active membership of any councillor in respect of an existing council shall end on 31st March 2015 and that membership shall be treated as deferred membership unless the councillor qualifies for the immediate payment of retirement benefits under regulations 16 (normal retirement) or 17 (retirement after normal retirement age) of the Benefits Regulations or the councillor member chooses to receive the immediate payment of retirement benefits under regulation 30 (choice of early payment of pension) of those Regulations.

Where paragraph F83 and (4) applies the Committee shall apply the appropriate actuarial adjustment in accordance with guidance issued by the Department, for the early or late payment of retirement benefits.

A councillor of a new council who becomes an active member of Scheme, whether by reason of paragraph (1) or otherwise, may elect to aggregate any deferred councillor membership of the 2009 Scheme in respect of an existing council, under paragraph (4) or otherwise, with the councillor's active membership of the Scheme by giving notice in writing to the Committee within 12 months of becoming an active member of the Scheme.

Where a councillor member has so elected under paragraph (6) the Committee shall credit that councillor's active member pension account under the Scheme with the appropriate amount of pension accrued under the 2009 Scheme.

Where pension accrued under the 2009 Scheme is credited to a councillor’s active member pension account under the Scheme, that pension is payable when the councillor member is aged 65.

Employing authorities must provide the Committee with such information as it reasonably requires to enable it to discharge its functions under these Regulations and any outstanding functions under the former regulations.

The Committee may give a written notice under regulation 76 (additional costs arising from employing authority's level of performance) of the 2014 Regulations where the additional costs incurred were as a result of the employing authority's level of performance in carrying out functions under the Administration Regulations or the Benefits Regulations.

Schedule 5 shall have effect for the purpose of making transitional and transitory provisions and savings.

Nothing in that Schedule affects the general operation of sections 28 and 29 of the Interpretation Act (Northern Ireland) 1954 M8.