The Local Government Pension Scheme Regulations (Northern Ireland) 2014

Northern Ireland Statutory Rule 2014 No. 188 — creates 1 criminal offence.

1offences created

0recorded in force

0revoked

Made: 27 June 2014
In force from: 1 April 2015
Extent: Not stated
Subject: Education, social security, pensions and public services

Explanatory note

(This note is not part of the regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These regulations (“the Regulations”) introduce a new local government pension scheme (“the Scheme”) which comes into existence on 1st April 2015 and replaces the local government pension scheme constituted by the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 (S.I. 2009/32) and the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.I. 2008/33) (“the 2009 Scheme”). In contrast to the 2009 Scheme which was a final salary pension scheme in which unreduced benefits were payable to members from the age of 65, the Scheme provides for members to accrue pension on a career average revalued earnings basis and for unreduced benefits to be payable from their state pension age. Part 1 of the Regulations sets out provisions relating to benefits, membership and contributions. Regulations 3 to 10 set out the rules for eligibility for membership and the different categories of member. Regulations 11 to 23 set out the rules for contributions and include provision known as the “50/50” option which enables members to elect to pay half the usual rate of contribution and to accrue benefits at half the usual rate. Regulations 18 and 19 make provision for the purchase of additional benefits. Provision is also made for the payment or crediting of contributions during absences from work and for the calculation of an assumed level of pensionable pay during such absences. Regulations 24 to 30 provide for the creation and maintenance of pension accounts. Regulations 31 to 59 provide for the payment of benefits to members and their survivors. Part 2 of the Regulations sets out provisions relating to the administration of the Scheme. Regulations 60 to 78 provide for management of the Scheme including the obtaining of actuarial valuations and the calculation of employer contributions. Regulations 79 to 101 provide for the making and notification of decisions and for challenges to those decisions, and for the supply of relevant information to enable decisions to be taken. Regulations 102 to 107 set out provisions for forfeiture of benefits. Regulations 108 to 114 set out provisions relating to transfers between funds. Schedule 1 contains definitions of phrases used throughout the Regulations. Schedule 2 sets out who can be employing authorities in the Scheme and makes provision relating to admission agreements between employers who are not listed within the Schedule and administering authorities. Schedule 3 provides for the constitution of the Committee, the powers of the Committee and the expenses and allowances payable by the Committee. Schedule 4 sets out the extent to which the Regulations apply to councillors.

Offences created by this instrument

A relevant offence is an offence committed in connection with an employment in which the person convicted is a member… regulation 102(2) · Status not determined · Strict liability

What Parliament said about it

Contributions, debates and written statements mentioning this instrument by name. Parliamentary material is reused under the Open Parliament Licence v3.0.

Public Service Pensions and Judicial Offices Bill [Lords] (Second sitting) Commons · Public Bill Committees · 27 January 2022 · Mr Clarke
The purpose and effect of clause 120 is to confirm that the short title of the Bill is the Public Service Pensions and Judicial Offices Act 2022. Amendment 47 is a procedural amendment to remove the privilege amendment from the other place. Amendment 47 agreed to. Clause 120, as amended, ordered to stand part of the Bill. New Clause 1 Amendments relating to employer cost cap “(1) Section 12 of PSPA 2013 (employer cost cap) is amended in accordance with subsections (2) to (9). (2) After subsection (1) insert— “(1A) Subsection (1) must be complied with before the end of the period of one year…

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

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