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

Councillors’ pensions

21.—(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) Where paragraph (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.

(6) 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.

(7) 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.