http://www.legislation.gov.uk/nisr/2023/131/part/5/chapter/3/crossheading/provision-about-remediable-voluntary-contributions-on-the-entry-into-force-of-section-21-of-pspjoa-2022The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023enPUBLIC SERVICE PENSIONSStatute Law Database2024-05-20Expert Participation2023-10-01 The Public Service Pensions Act (Northern Ireland) 2014 (c. 2) (“PSPA (NI) 2014”) makes provision, and confers powers to make further provision (in the form of “scheme regulations” as defined in section 1 of PSPA 2014), about the establishment of public service pension schemes. The Teachers’ Pension Scheme Regulations (Northern Ireland) 2014 (S.R. 2014/310) (“the 2014 Regulations”) are the scheme regulations establishing the successor teacher pension scheme (“the reformed scheme”) to the scheme established by the Teachers’ Superannuation Regulations (Northern Ireland) 1998 (S.R. 1998/333) (“the legacy scheme”). The 2014 Regulations provided for transitional protection for certain cohorts of legacy scheme members. This transitional protection was subsequently found to unlawfully discriminate between teacher pension scheme members on the basis of age. PART 5Voluntary contributions CHAPTER 3Deferred choice members SECTION 2 Provision about remediable voluntary contributions on the entry into force of section 2(1) of PSPJOA 2022 Application of Section 2 37 1 This Section applies where M has paid remediable voluntary contributions to secure a reformed scheme flexibility. 2 This Section applies separately in relation to each type of reformed scheme flexibility secured by M’s remediable voluntary contributions. Treatment of rights to reformed scheme flexibilities on the entry into force of section 2(1) of PSPJOA 2022 38 1 Paragraph (2) applies in relation to rights to reformed scheme flexibilities in respect of which— a an RVC election is made under regulation 29(5)(a), or b the period mentioned in regulation 29(6) has expired and no RVC election has been made. 2 Where this paragraph applies— a the scheme manager must confer rights to alternative legacy scheme additional pension, b the rights to reformed scheme flexibilities mentioned in paragraph (1) are extinguished, and c if the arrangement under which remediable voluntary contributions are paid to secure the reformed scheme flexibilities is continuing, any remediable voluntary contributions paid under that arrangement are to be treated as being paid to secure rights to legacy scheme additional pension. 3 Paragraph (4) applies in relation to rights to reformed scheme flexibilities in respect of which an RVC election is made under regulation 29(5)(b) or (c). 4 Where this paragraph applies— a the scheme manager owes to M or, where M is deceased, to M’s personal representatives an amount equal to the compensatable amount except in accordance with the terms of an agreement under regulation 39(2), b the rights to reformed scheme flexibilities mentioned in paragraph (3) are extinguished, and c if the arrangement under which remediable voluntary contributions are paid to secure the reformed scheme flexibilities is continuing, that arrangement is terminated. Agreement to waive payment of a compensatable amount 39 1 This regulation applies in relation to rights to reformed scheme flexibilities in respect of which an RVC election is made under regulation 29(5)(c). 2 The scheme manager and M may agree to waive the compensatable amount otherwise owed under regulation 38(4)(a). 3 Such an agreement— a must be in writing, and b must provide that the waiver ceases to apply where— i the end of the section 10 election period in relation to the remediable teacher service has passed without a deferred choice decision having been made in relation to that service, or ii a deferred choice decision is made in relation to that service. 4 The agreement must provide that, where a waiver ceases to apply by virtue of the circumstances mentioned in paragraph (3) and the benefits payable in relation to M’s remediable teacher service are— a legacy scheme benefits, the scheme manager owes M or, where M is deceased, to M’s personal representatives the compensatable amount mentioned in paragraph (2); b reformed scheme benefits— i the scheme manager must, having consulted the scheme actuary, confer rights under the reformed scheme equivalent to the reformed scheme flexibilities mentioned in paragraph (1), and ii any right to payment of the compensatable amount is extinguished. 5 An agreement under this regulation may not be varied. Reg. 37 in operation at 1.10.2023, see reg. 1Reg. 38 in operation at 1.10.2023, see reg. 1Reg. 39 in operation at 1.10.2023, see reg. 1
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<dc:title>The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023</dc:title>
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<dc:description>The Public Service Pensions Act (Northern Ireland) 2014 (c. 2) (“PSPA (NI) 2014”) makes provision, and confers powers to make further provision (in the form of “scheme regulations” as defined in section 1 of PSPA 2014), about the establishment of public service pension schemes. The Teachers’ Pension Scheme Regulations (Northern Ireland) 2014 (S.R. 2014/310) (“the 2014 Regulations”) are the scheme regulations establishing the successor teacher pension scheme (“the reformed scheme”) to the scheme established by the Teachers’ Superannuation Regulations (Northern Ireland) 1998 (S.R. 1998/333) (“the legacy scheme”). The 2014 Regulations provided for transitional protection for certain cohorts of legacy scheme members. This transitional protection was subsequently found to unlawfully discriminate between teacher pension scheme members on the basis of age.</dc:description>
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<Number>PART 5</Number>
<Title>Voluntary contributions </Title>
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<Number>CHAPTER 3</Number>
<Title>Deferred choice members </Title>
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<Number>SECTION 2</Number>
<Title>Provision about remediable voluntary contributions on the entry into force of section 2(1) of PSPJOA 2022 </Title>
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<Title>Application of Section 2 </Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/37" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/37" id="regulation-37">
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37
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<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/37/1" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/37/1" id="regulation-37-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Section applies where M has paid remediable voluntary contributions to secure a reformed scheme flexibility.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/37/2" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/37/2" id="regulation-37-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This Section applies separately in relation to each type of reformed scheme flexibility secured by M’s remediable voluntary contributions.</Text>
</P2para>
</P2>
</P1para>
</P1>
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<P1group RestrictExtent="N.I." RestrictStartDate="2023-10-01">
<Title>Treatment of rights to reformed scheme flexibilities on the entry into force of section 2(1) of PSPJOA 2022 </Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38" id="regulation-38">
<Pnumber>
<CommentaryRef Ref="key-5c656e67c4d0067fe2cbd3586ecdbe6c"/>
38
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<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/1" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/1" id="regulation-38-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Paragraph (2) applies in relation to rights to reformed scheme flexibilities in respect of which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/1/a" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/1/a" id="regulation-38-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an RVC election is made under regulation 29(5)(a), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/1/b" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/1/b" id="regulation-38-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the period mentioned in regulation 29(6) has expired and no RVC election has been made.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/2" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/2" id="regulation-38-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where this paragraph applies—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/2/a" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/2/a" id="regulation-38-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the scheme manager must confer rights to alternative legacy scheme additional pension,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/2/b" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/2/b" id="regulation-38-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the rights to reformed scheme flexibilities mentioned in paragraph (1) are extinguished, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/2/c" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/2/c" id="regulation-38-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>if the arrangement under which remediable voluntary contributions are paid to secure the reformed scheme flexibilities is continuing, any remediable voluntary contributions paid under that arrangement are to be treated as being paid to secure rights to legacy scheme additional pension.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/3" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/3" id="regulation-38-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Paragraph (4) applies in relation to rights to reformed scheme flexibilities in respect of which an RVC election is made under regulation 29(5)(b) or (c).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/4" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/4" id="regulation-38-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where this paragraph applies—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/4/a" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/4/a" id="regulation-38-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the scheme manager owes to M or, where M is deceased, to M’s personal representatives an amount equal to the compensatable amount except in accordance with the terms of an agreement under regulation 39(2),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/4/b" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/4/b" id="regulation-38-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the rights to reformed scheme flexibilities mentioned in paragraph (3) are extinguished, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/38/4/c" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/38/4/c" id="regulation-38-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>if the arrangement under which remediable voluntary contributions are paid to secure the reformed scheme flexibilities is continuing, that arrangement is terminated.</Text>
</P3para>
</P3>
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<Title>Agreement to waive payment of a compensatable amount </Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39" id="regulation-39">
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39
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<Pnumber>1</Pnumber>
<P2para>
<Text>This regulation applies in relation to rights to reformed scheme flexibilities in respect of which an RVC election is made under regulation 29(5)(c).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/2" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/2" id="regulation-39-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The scheme manager and M may agree to waive the compensatable amount otherwise owed under regulation 38(4)(a).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/3" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/3" id="regulation-39-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Such an agreement—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/3/a" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/3/a" id="regulation-39-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>must be in writing, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/3/b" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/3/b" id="regulation-39-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>must provide that the waiver ceases to apply where—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/3/b/i" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/3/b/i" id="regulation-39-3-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the end of the section 10 election period in relation to the remediable teacher service has passed without a deferred choice decision having been made in relation to that service, or</Text>
</P4para>
</P4>
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<Pnumber>ii</Pnumber>
<P4para>
<Text>a deferred choice decision is made in relation to that service.</Text>
</P4para>
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</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/4" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/4" id="regulation-39-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The agreement must provide that, where a waiver ceases to apply by virtue of the circumstances mentioned in paragraph (3) and the benefits payable in relation to M’s remediable teacher service are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/4/a" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/4/a" id="regulation-39-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>legacy scheme benefits, the scheme manager owes M or, where M is deceased, to M’s personal representatives the compensatable amount mentioned in paragraph (2);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/4/b" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/4/b" id="regulation-39-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>reformed scheme benefits—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/4/b/i" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/4/b/i" id="regulation-39-4-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the scheme manager must, having consulted the scheme actuary, confer rights under the reformed scheme equivalent to the reformed scheme flexibilities mentioned in paragraph (1), and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/4/b/ii" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/4/b/ii" id="regulation-39-4-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>any right to payment of the compensatable amount is extinguished.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nisr/2023/131/regulation/39/5" IdURI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/39/5" id="regulation-39-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An agreement under this regulation may not be varied.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary Type="I" id="key-58987628ab47103f1c2feb6bf1cee8ae">
<Para>
<Text>
Reg. 37 in operation at 1.10.2023, see
<CitationSubRef id="n3b2900dd587fbbeb" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/1" Operative="true">reg. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-5c656e67c4d0067fe2cbd3586ecdbe6c">
<Para>
<Text>
Reg. 38 in operation at 1.10.2023, see
<CitationSubRef id="n54394f54615557f1" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/1" Operative="true">reg. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary Type="I" id="key-8dd884586cc7ea8c2e003596163dbab9">
<Para>
<Text>
Reg. 39 in operation at 1.10.2023, see
<CitationSubRef id="n5c5d16a9ae977eca" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/nisr/2023/131/regulation/1" Operative="true">reg. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>