The Teachers’ Pension Scheme Regulations (Northern Ireland) 2014

PART 3 Exceptions for tapered protection members

Meaning of “tapered protection member”

11.—(1) A person (P) to whom paragraph 12 or 13 applies is a tapered protection member of the existing scheme.

(2) P ceases to be a tapered protection member of the existing scheme on whichever of the following days occurs first—

(a) P’s tapered protection closing date; or

(b) the day on which P ceases to be in pensionable service under the existing scheme.

Active members of the existing scheme

12.  This paragraph applies if—

(a) P was an active member of the existing scheme, as defined in Part 1, on the scheme closing date and on 31st March 2012;

(b) a pension, other than a phased retirement pension, has not become payable to P on or after 1st April 2012; and

(c) unless P dies, P would reach normal pension age under that scheme between 2nd April 2022 and 30th September 2025 (both dates inclusive).

Active members of an existing public service scheme

13.  This paragraph applies if

(a) P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

(b) P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

(c) a pension in respect of all of P’s service in the existing public service scheme has not become payable on or after 1st April 2012; and

(d) unless P dies, P would reach normal pension age under—

(i) the existing scheme between 2nd April 2022 and 30th September 2025 (both dates inclusive); and

(ii) the existing public service scheme on or before 30th September 2025.

Exception for tapered protection members during protection period

14.—(1) This paragraph applies to a person (P) if P is a tapered protection member of the existing scheme by virtue of the application of either paragraph 12 or 13.

(2) The protection period for P is the period which—

(a) begins on the day after the scheme closing date; and

(b) ends when P ceases to be a tapered protection member.

(3) During the protection period—

(a) P’s pensionable service is pensionable service under the existing scheme;

(b) section 18(1) of the Act does not apply in respect of that pensionable service; and

(c) benefits are to be provided under the existing scheme to or in respect of P in relation to that pensionable service.

Tapered protection member not eligible to join this scheme

15.  While a person (P) is a tapered protection member of the existing scheme, P is not eligible to be an active member of this scheme.