The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024

PART 2 Amendments to the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995

General

2.  The Heath and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995(1) are amended in accordance with this Part.

Amendment of regulation 2

3.  In regulation 2 (interpretation), at the appropriate places insert—

““lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003(2)”;

““salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of superannuable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;”.

Amendment of regulation 11A

4.  In regulation 11A (further contributions by employing authorities in respect of excessive pay increases)(3), in paragraph (21) omit sub-paragraph (i).

Amendment of regulation 16A

5.—(1) Regulation 16A (partial retirement pension)(4) is amended as follows.

(2) In paragraph (1)—

(a) after the first occurrence of “superannuable employment”, insert “or who is a non-superannuable 1995 Section member”;

(b) in sub-paragraph (a)(iii), after the first occurrence of “superannuable employment”, insert “for the purposes of the 2015 Scheme”;

(c) in sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in superannuable pay resulting from the member entering into a salary sacrifice arrangement)”.

(3) In paragraph (2), after all three occurrences of “superannuable employment”, insert “for the purposes of the 2015 Scheme”.

(4) In paragraph (7)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.

(5) After paragraph (11), insert—

“(11A) For the purposes of this regulation, in the case of a non-superannuable 1995 Section member, “superannuable pay” means the member’s superannuable earnings for the purposes of the 2015 Scheme.”

(6) In paragraph (12), at the appropriate place, insert—

““Non-superannuable 1995 Section member” has the same meaning as in regulation 2 of the Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations 2015(5);”.

Amendment of regulation 16B

6.—(1) Regulation 16B (1) (increase in superannuable pay following exercise of option under regulation 16A) (6) is amended as follows.

(2) In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in superannuable pay resulting from the member leaving a salary sacrifice arrangement)”.

(3) In sub-paragraph (c), after “is reduced” insert “(disregarding any reduction in superannuable pay resulting from the member entering into a salary sacrifice arrangement)”.

Amendment of regulation 16C

7.—(1) Regulation 16C (application of regulations 16A and 16B with modifications where concurrent part-time employments held)(7) is amended as follows.

(2) In paragraph (1), after “superannuable employment”, insert “in the 2015 scheme”.

(3) In paragraph (3), after “is reduced”, insert “(disregarding any reduction in superannuable pay resulting from the member entering into a salary sacrifice arrangement)”.

(4) In paragraph (5), after “is increased”, insert “(disregarding any increase in superannuable pay resulting from the member leaving a salary sacrifice arrangement)”.

Amendment of regulation 85

8.—(1) Regulation 85 (reduction of pension on return to HSC employment) is amended as follows.

(2) In paragraph (1A) (8)—

(a) in sub-paragraph (b)(iii)—

(i) for “paragraph (c) applies”, substitute “regulation 75(3)(b) (nurses, physiotherapists, midwives and health visitors) or regulation 76(9) (mental health officers) applies to the member”;

(ii) substitute “,or” with “.”;

(b) omit sub-paragraph (c).

(3) In paragraph (3), omit “or (c)”.

(1)

S.R.1995 No. 95.

(2)

2003 c.1 Section 637R was inserted by the Finance Act 2024 (c.3).

(3)

Regulation 11A was amended by S.R.2022 No.196.

(4)

Regulation 16A was inserted by S.R. 2024 No.50.

(5)

S.R. 2015 No 122.

(6)

Regulation 16B was inserted by S.R. 2024 No 50.

(7)

Regulation 16C was inserted by S.R. 2024 No 50.

(8)

Regulation 85 was amended by S.R. 2005 No. 155 and S.R. 2012 No. 42.