Statutory Rules of Northern Ireland

2022 No. 297

Social Security

The State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2022

Made

30th November 2022

Coming into operation in accordance with Article 1(1)

This Order is made in exercise of the powers conferred by sections 130AD and 165(1) and (4) of the Social Security Administration (Northern Ireland) Act 1992(1) and now vested in the Department for Communities(2).

The Secretary of State for Work and Pensions has made an Order(3) under sections 148AD(2) and (3) and 189(1) and (4) of the Social Security Administration Act 1992(4).

Accordingly the Department for Communities makes the following Order.

Citation, commencement and interpretationN.I.

1.—(1) This Order may be cited as the State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2022 and shall come into operation on—

(a)21st December 2022 for the purpose of making an award on a claim for a state pension under regulation 15(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987(5) (advance notice of retirement and claim for and award of pension) to a person who reaches pensionable age(6) on or after 11th April 2023; and

(b)10th April 2023 for all other purposes.

(2) In this Article “a state pension” means a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015(7).

Commencement Information

I1Art. 1 in operation at 21.12.2022, see art. 1(1)

I2Art. 1 in operation at 21.12.2022 for specified purposes, see art. 1(1)(a)

I3Art. 1 in operation at 10.4.2023 in so far as not already in operation, see art. 1(1)(b)

The increase in the amount of relevant debits or creditsN.I.

2.  For the purposes of paragraph 3 of each of Schedules 8 and 10 to the Pensions Act (Northern Ireland) 2015 (pension sharing: appropriate weekly rate and reduction), the amount of relevant debits or credits for the tax year specified in the first column of the table set out in the Schedule to this Order is directed to be increased by the percentage of their amount specified in the corresponding entry in the second column.

Commencement Information

I4Art. 2 in operation at 21.12.2022, see art. 1(1)

I5Art. 2 in operation at 21.12.2022 for specified purposes, see art. 1(1)(a)

I6Art. 2 in operation at 10.4.2023 in so far as not already in operation, see art. 1(1)(b)

Sealed with the Official Seal of the Department for Communities on 30th November 2022

(L.S.)

Anne McCleary

A senior officer of the Department for Communities

Article 2

SCHEDULEN.I.Percentage increase of the amounts of relevant debits or credits for specified tax years

Commencement Information

I8Sch. in operation at 21.12.2022 for specified purposes, see art. 1(1)(a)

I9Sch. in operation at 10.4.2023 in so far as not already in operation, see art. 1(1)(b)

Tax YearPercentage increase
2016-201723.6
2017-201822.4
2018-201918.8
2019-202016.0
2020-202114.1
2021-202213.5
2022-202310.1

EXPLANATORY NOTE

(This note is not part of the Order)

This Order corresponds to an Order (S.I. 2022/1250) made by the Secretary of State for Work and Pensions under sections 148AD(2) and (3) and 189(1) and (4) of the Social Security Administration Act 1992 (c. 5).

Article 2 of this Order revalues debits and credits under Article 46A(2) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) in accordance with the increase in the general level of prices.

Under paragraph 3 of each of Schedules 8 and 10 to the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)) (“the 2015 Act”) debits to which a person is subject (under section 14 of the 2015 Act) and credits to which a person is entitled (under section 13 of the 2015 Act) are revalued by the percentage specified by the last order under section 130AD of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) to come into operation before the person reached pensionable age. Pensionable age has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)).

Article 1(1) ensures that the revaluation of relevant debits or credits will apply to persons reaching pensionable age on or after 11th April 2023, including those who make an advance claim for a state pension under regulation 15(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987.

(1)

1992 c. 8; section 130AD was inserted by paragraph 7 of Schedule 11 to the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)); section 165(1) was amended by paragraph 49(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) and section 18(5) of the National Insurance Contributions Act 2014 (c. 7)

(2)

See Article 8(b) of S.R. 1999 No. 481 and section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.))

(5)

S.R. 1987 No. 465; regulation 15(1) was amended by regulation 2(6) of S.R. 2005 No. 299 and Article 9(7)(a) of S.R. 2015 No. 411

(6)

For the meaning of “pensionable age” see section 167(1) of the Social Security Administration (Northern Ireland) Act 1992 which refers to paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))