In relation to payment of retirement benefits, paragraph (1) does not affect the interpretation of regulation 64 (exercise of partial retirement option) if a member is both an active member and a pensioner member by virtue of that regulation.

The payment of a lump sum under this regulation in place of a pension discharges all liabilities under this scheme in respect of that pension.

In this regulation—

• “the commutation provisions” means the provisions permitting the commutation of pensions set out in—

  1. a

     regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 199779;

  2. b

     paragraph 7 of Schedule 29 (authorised lump sums – supplementary) to the 2004 Act (which defines trivial commutation lump sums for the purposes of Part 4 of that Act)80 and, in relation to a pension payable under Part 8 (death benefits), by paragraph 20 of that Schedule (which defines trivial commutation lump sum death benefit for the purposes of Part 4 of that Act)81; and

  3. c

     regulation 3 of the Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 200082;

• “single capacity member” means a member of this scheme who is not a dual capacity member; and

• “the small pensions commutation maximum” means the amount that is permitted to be commuted having regard to the commutation provisions that apply in the circumstances.

If the member continues in employment for a further 5 years after reaching state pension age and does not then leave employment, the member is entitled from the end of that period to so much of the member’s pension under Parts 6 and 7 as equals the member’s guaranteed minimum (or, as the case may be, to so much of the member’s pensions under Parts 6 and 7 as together have a weekly rate equal to the member’s guaranteed minimum), unless the member consents to a further postponement of the entitlement.

In the circumstances provided for in paragraph (3) or (4), the amount of the guaranteed minimum to which the member is entitled under this regulation is increased in accordance with section 11 (increase of guaranteed minimum where commencement of guaranteed minimum pension postponed) of the 1993 Act.

In this regulation, references to the amount of a pension are to its amount after the subtraction of the commutation amount, if any (but before the subtraction of the allocation amount, if any (see regulation 86(5)).

If a member is convicted of a relevant offence, the scheme manager may to the extent the scheme manager considers appropriate withhold benefits payable under this scheme to or in respect of the member.

Paragraph (3) applies if benefits are to be withheld as a result of an offence falling within paragraph (b) of the definition of “relevant offence”.

In this regulation—

• “forfeiture certificate” means a certificate stating that the Department issuing the certificate considers that the offence—

  1. a

     has been gravely injurious to the interests of the State or

  2. b

     is liable to lead to serious loss of confidence in the public service; and

• “relevant offence” means—

  1. a

     one or more offences under the Official Secrets Acts 1911 to 198988 for which the member has been sentenced on the same occasion to—

     1. i

        a term of imprisonment of at least 10 years; or

     2. ii

        2 or more consecutive terms of imprisonment which add up to at least 10 years;

  2. b

     An offence committed in connection with service as a public servant and in respect of which the Department has issued a forfeiture certificate.

If the beneficiary of a deceased member of this scheme (D) is convicted of a relevant criminal offence, the scheme manager may withhold benefits payable to the beneficiary in respect of D.

The scheme manager may withhold benefits to the extent the scheme manager considers appropriate but may only withhold that part of a pension that exceeds any guaranteed minimum to which the beneficiary is entitled under section 13 of the 1993 Act.

If the scheme manager withholds all of the benefits payable to a beneficiary, Part 8 (death benefits) applies as if the beneficiary had died before D.

If a member (P) owes a relevant monetary obligation or has caused a relevant monetary loss, the scheme manager may withhold benefits payable to P under this scheme.

The scheme manager may withhold benefits to the extent the scheme manager considers appropriate but may only withhold that part of P’s pension that exceeds any guaranteed minimum to which P is entitled under section 10 of the 1993 Act.

In this regulation—

• “relevant monetary obligation” means a monetary obligation which—

  1. a

     was incurred to the Department or P’s employer (if different);

  2. b

     was incurred after P became an active member of this scheme;

  3. c

     arose out of P’s criminal, negligent or fraudulent act or omission; and

  4. d

     arose out of or was connected with service in the scheme employment in respect of which P is a member of this scheme; and

• “relevant monetary loss” means a monetary loss which—

  1. a

     was caused to this scheme; and

  2. b

     arose as a result of P’s criminal, negligent or fraudulent act or omission.

The scheme manager may set off a relevant monetary obligation against a member’s entitlement to benefits under this scheme.

In this regulation, a “relevant monetary obligation” is a monetary obligation owed by a member (P), which satisfies the conditions in paragraph (3), (4) or (5).

Paragraph (7) applies if a set-off is to be applied as a result of P owing a relevant monetary obligation which satisfies the conditions in paragraph (3).

Where this paragraph applies, the scheme manager may not apply a set-off against that part of P’s entitlement to benefits that represents transfer credits within the meaning of Article 121(1) (interpretation of Part 2) of the 1995 Order89 (other than prescribed transfer credits for the purposes of Article 89(5)(d) (exceptions from the inalienability of occupational pensions) of the 1995 Order90).

The scheme manager may only apply a set-off against that part of a member’s pension that exceeds any guaranteed minimum to which the member is entitled under section 10 of the 1993 Act.

If the scheme manager proposes to withhold benefits or apply a set-off against a person’s entitlement to benefits, the scheme manager must notify the person of the proposal in writing.

If the scheme manager proposes to withhold a person’s benefits under regulation 165 to 167, the person may appeal against the scheme manager’s proposal to the Northern Ireland Civil Service Appeal Board.

The scheme manager must comply with the Northern Ireland Civil Service Appeal Board’s decision.

A request may only be made by notice given to the scheme manager before the event occurs.

The scheme manager may only comply with a request if the member pays the amount to the scheme manager on or before the date on which the event occurs.

If a member’s pension scheme input amount for this scheme for a tax year exceeds the amount of the annual allowance for that tax year, paragraph (2) applies in respect of the member for that tax year.

The scheme manager must, no later than 31st July after the end of the tax year, provide the member with any information the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year.

In this regulation, “pension scheme input amount” has the meaning given in section 237B(2) (liability of scheme administrator) of the 2004 Act92.

The amount or value of the benefits payable to or in respect of the member for the tax year to which the notice relates must be reduced by the scheme manager in accordance with paragraph (3).

Benefits may only be reduced under this regulation to the extent that the reduction would not result in the loss of any part of a guaranteed minimum pension to which a person is entitled under section 10 (earner’s guaranteed minimum) or 13 (minimum pensions for widows and widowers) of the 1993 Act.

For the purposes of this scheme, periods of membership and service are to be expressed in the first instance in whole years, and days and fractions of a day, and the initial aggregation of periods that require to be aggregated is done in the first instance by reference to periods so expressed.

If, when all periods of membership or service that require to be aggregated have been aggregated, there is any excess part day over the number of whole days, that excess is rounded up to a full day.

This is subject to paragraph (3).

If a period of membership or service is less than one year, this regulation applies as if the words “whole years, and” were omitted from paragraph (1) and the words “in excess of the period of whole years” were omitted from paragraph (3).

If the person does not provide the required evidence, the scheme manager may withhold the whole or any part of any benefits payable under this scheme in respect of the person.

An employer of a Fair Deal eligible person must inform the scheme manager immediately the employer becomes aware of any circumstance (including any actual or proposed change in the employer’s status) which is one which may give rise to the termination of the Admission Agreement.

Where an employer of a Fair Deal eligible person increases the pensionable earnings of a member of this scheme employed by the employer in a way which the scheme manager has determined is one where the resulting costs to this scheme or any connected scheme are costs which should be paid by the employer, the employer must pay to this scheme on demand the amount of the increase in this or the connected scheme’s costs or liabilities resulting from the increase.

Where a Fair Deal eligible person exercises a choice available to the person under this scheme which leads to an increase in the contributions that the person’s employer is required to pay under this scheme, the employer must pay to this scheme the amount of the increase in contributions.

Where an employer of a Fair Deal eligible person has entered into a contractual agreement (whether in the Admission Agreement or otherwise) with the scheme manager or the Department to lodge a bond with the scheme, the scheme manager or Department may call on the bond in the circumstances provided for in the contractual agreement.

Where a person has entered into an agreement (whether in the Admission Agreement or otherwise) to indemnify this scheme in respect of contributions and other payments due to this scheme from an employer of a Fair Deal eligible person, that person must pay to this scheme on demand by the scheme manager or the Department the sums due under the indemnity, in accordance with the provisions of the agreement.