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The Police Pensions Regulations (Northern Ireland) 2015

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CHAPTER 6N.I.Retirement account

Establishment of retirement accountN.I.

65.—(1) This regulation applies in relation to a continuous period of pensionable service under this scheme.

(2) For a person who is a pensioner member of this scheme in relation to 2 or more continuous periods of pensionable service, this chapter applies separately in relation to each of those periods of service.

(3) When an active member of this scheme becomes entitled to the payment for life of a retirement pension in relation to that period of service, the scheme manager must—

(a)close the active member's account for that period of service; and

(b)establish an account for the pensioner member for that period of service.

(4) For the purpose of these Regulations, an account established for a pensioner member under paragraph (3)(b) is called a retirement account.

Amount of retirement earned pension and retirement added pensionN.I.

66.—(1) The retirement account must specify the amount of retirement earned pension and retirement added pension.

(2) The amount of retirement earned pension is the sum of—

(a)the amount of the accrued earned pension calculated under regulation 42 (“accrued amount”);

(b)the retirement index adjustment for the accrued amount; and

(c)the assumed age addition (if any) for the accrued amount.

(3) The amount of a description of retirement added pension (if any) is the sum of—

(a)the amount of the relevant accrued added pension calculated under regulation 43 (“accrued amount”);

(b)the retirement PIA index adjustment for the accrued amount; and

(c)the assumed age addition (if any) for the accrued amount.

(4) For each amount of retirement earned pension and retirement added pension, the retirement account must specify—

(a)the early payment reduction (if any); and

(b)the commutation amount (if any).

(5) In this regulation, “relevant accrued added pension” means—

(a)for a retirement added (self only) pension, accrued added (self only) pension; and

(b)for a retirement added (all beneficiaries) pension, accrued added (all beneficiaries) pension.

Closure of retirement accountN.I.

67.  The scheme manager must close a retirement account if —

(a)a retirement earned pension ceases to be payable under Part 7; or

(b)an ill-health pension under this scheme ceases to be payable under Part 7.

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