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Local Government (Superannuation) Regulations (Northern Ireland) 1992

Type Ni-Statutory-Rule

Publication 1992-12-16

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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Made: 16th December 1992

Coming into operation: 1st March 1993

The Department of the Environment in exercise of the powers conferred by Articles 9 and 14 of the Superannuation (Northern Ireland) Order 1972[^f00001] and now vested in it[^f00002] and Articles 37(7) and (8) of the Social Security Pensions (Northern Ireland) Order 1975[^f00003] and of every other power enabling it in that behalf and after consultation with the Association of Local Authorities of Northern Ireland, the Northern Ireland Local Government Officers' Superannuation Committee and such representatives of other persons likely to be affected by the regulations as appeared to it to be appropriate, hereby makes the following regulations:

PART A — PRELIMINARY

Citation and commencement

A1

These Regulations may be cited as the Local Government (Superannuation) Regulations (Northern Ireland) 1992 and shall come into operation on 1st March 1993.

Interpretation

A2

(1) Schedule 1 contains a glossary of expressions; and in these regulations, any expression for which there is an entry in the first column of that Schedule has the meaning given against it in the second column or is to be construed in accordance with directions given against it in that column.

(2) In these regulations—

(a) any reference to a Table, or to a numbered Table, is a reference to the Table, or to the Table bearing that number, in the regulation or Schedule in which that reference occurs;

(b) reference to any Act of the Parliament of the United Kingdom or to any provision contained in an order, regulation, rule, scheme or other instrument having effect by virtue of such an Act shall be construed as references to that enactment as amended, extended, applied or re-enacted, by any other enactment and accordingly (without prejudice to the generality of the preceding provisions of this paragraph) any references to the Act of 1937 shall, unless the context otherwise requires, be construed as including a reference to the Act of 1953;

(c) any reference to non-contributing service under a local Act scheme shall be construed as a reference to non-contributing service as defined in the relevant local Act scheme; and

(d) any reference to a person’s becoming an officer of an employing authority within 12 months after leaving employment subject to the Act of 1937 or a local Act scheme or within 12 months after ceasing to be a contributory employee or local Act contributor and any reference to the like effect shall be construed in relation to a person to whom section 6 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00004], became applicable as a reference to his becoming an officer within 5 years, or such longer period as the appropriate Minister or the Secretary of State for Scotland, as the case may be, may in any particular case have allowed, after so leaving such employment or ceasing to be such an employee or contributor as aforesaid.

(3) For the purposes of exercising any rights which are dependent on, and limited in time by reference to, a person’s having become a pensionable employee, a person shall not be deemed to have become a pensionable employee on the date of coming into operation of these regulations if, immediately before that date, he was an officer within the meaning of the 1981 regulations and, without any break in employment, is a pensionable employee within the meaning of these regulations.

PART B — PENSIONABLE EMPLOYMENT

Pensionable employees

B1

(1) Paragraphs (2) to (4) have effect subject to paragraphs (5) to (8) and regulations B2 to B4.

(2) A whole-time officer of a body described in Part I of Schedule 2 (“a scheduled body”) is a pensionable employee.

(3) A whole-time manual worker employed by a scheduled body is a pensionable employee if he—

(a) has completed 12 months' continuous employment with that body in which the contractual hours were 15 or more; or

(b) without having received a return of the whole of his contributions, entered or re-entered employment with that body after having been in other local government employment; or

(4) A variable-time employee of a scheduled body who is also a pensionable employee in a whole-time or part-time employment with any such body—

(a) is a pensionable employee in the variable-time employment; and

(b) if he ceases to hold the whole-time or part-time employment, remains a pensionable employee while he continues in the variable-time employment.

(5) Part III of Schedule 2 has effect for determining whether in a part-time employment in which he is not already a pensionable employee by virtue of paragraphs (2) to (4) an employee of a scheduled body is for the time being a pensionable employee.

(6) A scheduled body may resolve that a person who falls within paragraph (2), (3), (4) or (5) shall not become a pensionable employee by virtue of an election under regulations B2 or B4 unless he has undergone a medical examination to their satisfaction; and a resolution under this paragraph may apply to any specified person or to any specified class of persons.

(7) A scheduled body may resolve that a variable-time employee who is not also in their whole-time employment may become a pensionable employee.

(8) Notwithstanding anything in paragraphs (2) to (5), the following are not pensionable employees:

(a) an existing officer, unless he exercised the option conferred by regulation 23 of the 1950 regulations or the corresponding provision of the Belfast Corporation Superannuation Scheme;

(b) any member of the fire brigade as defined in Article 2(2) of the Fire Services (Northern Ireland) Order 1984[^f00005];

(c) any officer in the employment of the Fire Authority of Northern Ireland who was employed by the Northern Ireland Fire Authority immediately before 1st May 1954, and who did not exercise the option available to him under the relevant proviso to regulation 3(1) of the 1950 regulations to avail himself of the benefits of those regulations;

(d) a person who has not attained the age of 18 years;

(e) a person who has attained the age of 65 years and has completed not less than 45 years' reckonable service;

(f) any other person who has attained the age of 65 years, unless—

(i) there has become payable to him a pension which is liable to be reduced or suspended under regulation E13 or an ill-health retirement grant under regulation E4; or

(ii) under any enactment he has received or is entitled to receivecompensation for loss of employment or loss or diminution of emoluments attributable to the provisions of an enactment, and the compensation is liable to be reduced or suspended, in consequence of his taking up employment with a scheduled body, in the like manner and to the like extent as it would have been if he had remained subject to the pension scheme to which he was subject immediately before suffering the loss;

(g) a person who has attained the age of 70 years;

(h) any person in contributory service within the meaning of the Teachers (Superannuation) Act (Northern Ireland) 1950[^f00006]; and

(i) any person who as a member of staff of the University of Ulster is eligible to participate in a superannuation scheme operated under the Federated Superannuation System for Universities.

Opting into pensionable employment

B2

(1) Notwithstanding anything in regulation B1 or Part III of Schedule 2, a person who was not a pensionable employee on 5th April 1988 shall not after that date become a pensionable employee unless he makes an election to become such.

(2) An election under paragraph (1) shall be made by notice given in writing to the body which is to become the person’s employing authority.

(3) Subject to paragraph (4), if a person gives notice of election at least one month before the date on which he commences his employment with the employing authority or such lesser period before that date as the authority allows, the election shall have effect from that date unless the notice specifies otherwise and in any other case (whether the notice is given before or after the commencement of employment) it shall have effect from the day following the end of the relevant period, or such later date as may be specified in the notice.

(4) In an exempt case, the body to which notice of election is given may give notice to the person electing that he is not to become a pensionable employee; and a case is an exempt case for these purposes if that person—

(a) has attained or would, on or by the date on which he would otherwise become a pensionable employee pursuant to the election, have attained the age of 50 years; and

(b) was first employed by that body before he attained that age.

(5) A notice of election shall have effect—

(a) subject to any subsequent notification under regulation B3; and

(b) both in relation to the employment with the body which is to become the person’s employing authority and in relation to any subsequent employment under which the person may become a pensionable employee.

(6) In paragraph (3), “the relevant period” means the period of service to which the person’s payment of wages or salary due from the employing authority next after the day on which the notice of election is given relates.

Opting out of pensionable employment

B3

(1) A pensionable employee may at any time notify his employing authority in writing that he does not wish to be such for the purposes of these regulations.

(2) Subject to paragraph (3), a person giving a notification under paragraph (1) shall cease to be a pensionable employee from the day following the end of the relevant period, or such later date as may be specified in the notification.

(3) In a case where the person was a pensionable employee on 5th April 1988 and the notification is given before 6th July 1988, he shall be treated as having ceased to be a pensionable employee on 6th April 1988 or such later date as may be specified in the notification.

(4) A person giving a notification under paragraph (1) shall not again become a pensionable employee in that or another employment unless he makes an election in accordance with regulation B4.

(5) Any contributions paid with respect to a period during which a person is to be treated by virtue of a notification under paragraph (1) as not having been a pensionable employee shall be returned to him.

(6) In paragraph (2), “the relevant period” means the period of service to which the person’s payment of wages or salary due from the employing authority next after the day on which the notification under paragraph (1) is given relates, or the period of 2 months beginning on that day, whichever ends the sooner.

Rejoining pensionable employment

B4

(1) A person who would be or become a pensionable employee in accordance with these regulations but for a notification under regulation B3 may, notwithstanding the giving of that notification but subject to paragraphs (3) and (4), subsequently elect so to become a pensionable employee.

(2) An election under paragraph (1) shall be made by notice given in writing to the body which is to become the person’s employing authority.

(3) A person who has made an election under paragraph (1) and who subsequently gives another notification under regulation B3(1) may, subject to paragraph (4), make no further election under paragraph (1).

(4) Notwithstanding paragraph (3), a person may elect under paragraph (1) whenever he begins employment which might fall within regulation B1 with a different employing authority, provided the notice of election is given to that employing authority before or within the period of 3 months beginning with the day on which he begins that employment.

(5) Regulation B2(3) to (6) shall apply to an election under paragraph (1) as it applies to an election under regulation B2(1).

Power to admit employees of other bodies

B5

(1) Subject to paragraphs (3) to (8), the Committee may make an agreement (“an admission agreement”) with any body specified in paragraph (10) providing for employees of that body (“the admitted body”) to participate in the benefits of the fund.

(2) In relation to an employee participating in the benefits of the fund by virtue of an admission agreement (“an admitted employee”) these regulations have effect as if he were a pensionable employee and the admitted body were a scheduled body.

(3) The terms and conditions of any agreement made under this regulation shall include provision that any question which may arise between the Committee and the body concerned relating to the construction of the agreement or to the rights and obligations thereunder of either party shall be determined by the Department and such determination shall be final.

(4) Subject to paragraph (5), an admission agreement may provide for members of a specified class or classes of employees of the admitted body to become admitted employees.

(5) An admission agreement may not provide for any person who—

(a) has not attained the age of 18 years; or

(b) has attained the age of 65 years and does not fall within regulation B1(8)(f),

to become an admitted employee, or for any part-time employee to become an admitted employee otherwise than as provided in Part III of Schedule 2 which shall, in relation to a part-time employee to whom the agreement applies, be taken to apply as if the admitted body were a scheduled body described in Part I of Schedule 2.

(6) Without prejudice to paragraph (2), regulations B2 to B4 shall, without further provision, be taken to apply to any employee to whom an admission agreement relates and in particular as if references to a pensionable employee included references to a person contributing to the fund by virtue of the agreement and references to regulation B1 included references to the agreement.

(7) Except as provided in paragraph (8), an admission agreement may not modify the application of these regulations to any admitted employee so that he has any greater or lesser rights or liabilities than those he would have had if he had become a pensionable employee by virtue of regulation B1.

(8) An admission agreement may provide that any previous period of employment of an admitted employee by the admitted body is to be reckonable as reckonable service to such extent as may be specified in the agreement.

(9) On making an admission agreement the Committee shall forthwith inform the Department of the name of the admitted body and the date from which the agreement takes effect.

(10) The bodies mentioned in paragraph (1) are—

(a) a body representative of local authorities or of local authorities and officers of local authorities or a body representative of officers of local authorities formed for the purpose of consultation as to the common interest of those authorities and the discussion of matters relating to local government;

(b) statutory undertakers;

(d) a body which provides a public service in Northern Ireland otherwise than for the purposes of gain or to whose funds any district council contribute or to whom any monies are payable from monies appropriated by Measure; and

(e) the managers of a voluntary school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986[^f00007].

(11) In this regulation—

“statutory undertakers” means a body authorised by any statutory provision to carry on— any railway, light railway, tramway, road transport, water transport, canal, inland navigation, dock, harbour, pier, lighthouse or airport undertaking; or any undertaking for the supply of electricity, gas or hydraulicpower; or any undertaking for the promotion of industrial development orthe promotion of the development of tourist traffic;

“non-statutory undertakers” means a body who, though not authorised by any statutory provision to do so, are primarily engaged in carrying on— any railway, light railway, tramway, road transport, water transport, canal, inland navigation, dock, harbour, pier, lighthouse or airport undertaking; or any undertaking for the supply of electricity, gas or hydraulic power; or any undertaking for the promotion of industrial development or the promotion of the development of tourist traffic.

(12) Any agreement made under, or continued in force by, regulation 13 of the 1981 regulations shall continue in force as if it were an agreement made under this regulation, notwithstanding the revocation of those regulations by regulation S3.

Treatment of certain additional duties

B6

For the purposes of these regulations, a clerk of a district council who performs functions under Article 9(2) (conduct of elections) of the Electoral Law (Northern Ireland) Order 1972[^f00008] shall, in relation to those functions, be treated as if he were employed by that council and any fees paid to him in connection with those functions shall be treated as remuneration paid to him by that council.

Treatment of certain separate employments

B7

Where a person holds two or more separate employments under one scheduled body, these regulations apply in relation to each of those employments as if the other or others were held by him under another scheduled body.

Deemed employments

B8

In these regulations, references to employees of a scheduled body shall be construed as including references to persons who are deemed for the purposes of these regulations to be in the employment of a scheduled body and other provisions relating to employment by or under a scheduled body shall be construed accordingly.

PART C — PAYMENTS BY EMPLOYEES

Payment and amount of employee’s contributions

C1

(1) Subject to paragraph (3), a pensionable employee shall, at such intervals as the Committee may determine, make contributions to the fund in respect of every employment in which he is a pensionable employee.

(2) Subject to paragraph (3), the amount of the contribution to be made for any period is—

(a) in the case of a manual worker, 5%; and

(b) in the case of an officer, 6%,

of his remuneration in the employment; and any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.

(3) A pensionable employee who was making contributions in accordance with regulation 14(4) of the 1981 regulations shall be entitled to continue to make such contributions as if those regulations had not been revoked.

(4) A pensionable employee shall not make contributions in respect of any employment in relation to which he is entitled to reckon 45 years' reckonable service.

(5) For the purposes of paragraph (4), reckonable service does not include reckonable service before attaining the age of 60 years beyond a total of 40 years.

(6) For the purposes of this regulation, the remuneration of a part-time employee for any period, except a period during which he was on leave of absence from duty by reason of illness or injury with reduced remuneration or without remuneration, is to be taken to be the remuneration he would have received if during that period he had worked no more and no less than the contractual hours.

Leave of absence from duty

C2

(1) A pensionable employee who is on leave of absence from duty in an employment, otherwise than by reason of illness or injury, with reduced remuneration or without remuneration, shall not make any contribution under regulation C1 in respect of the employment for the period of his absence.

(2) The employee shall for a period of 30 days beginning on the first day of the leave of absence, or for the period of absence if shorter, make contributions to the fund of amounts equal to the contributions he would have been required to make under regulation C1 on the remuneration he would have received during that period but for the leave of absence.

(3) If the employee gives notice in writing for the purpose to the employing authority not later than 30 days after—

(a) the day on which he returns to duty; or

(b) the day on which he ceases to be employed by that authority,

whichever is the earlier, he shall make such contributions as are mentioned in paragraph (2) for 36 months, or for the period of his absence if shorter.

(4) Where the leave of absence was given to enable the employee toattend—

(a) for jury service in pursuance of a summons under the Juries (Northern Ireland) Order 1974[^f00009]; or

(b) as a juror at an inquest under the Coroners Act (Northern Ireland) 1959[^f00010],

and such attendance continues after the expiration of the period of 30 days mentioned in paragraph (2), the employee shall be deemed to have given such a notice as is mentioned in paragraph (3).

(5) This regulation does not apply where the leave of absence is given to enable the pensionable employee to perform relevant service within the meaning of the Local Government (Superannuation) (Reserve Forces) Regulations (Northern Ireland) 1991[^f00011].

Absence due to trade dispute

C3

(1) This regulation applies to a person who—

(a) has been absent from duty, otherwise than on leave of absence, for a period of one or more days during and in consequence of a trade dispute; and

(b) immediately before—

(i) the period of absence; or

(ii) where two or more periods of absence occurred in consequence of a single trade dispute, the first of those periods,

was a pensionable employee.

(2) For the purposes of paragraph (1)—

(a) a person whose contract of employment is terminated in consequence of a trade dispute is, notwithstanding the termination, to be treated as having been absent from duty after the termination if, not later than the day after the end of the trade dispute, he again becomes a pensionable employee of the same scheduled body; and

(b) it is immaterial whether or not—

(i) the person was participating in or financing or otherwise directly interested in the trade dispute; or

(ii) the employing authority were a party to the trade dispute.

(3) In this regulation—

“relevant absence” means a period for which a person to whom this regulation applies was absent from duty as mentioned in paragraph (1);

“relevant contribution period” means a period which— is coextensive with one of the intervals at which a person to whom this regulation applies was required under regulation C1(1) to contribute to the fund; and includes all or part of a relevant absence;

“remuneration” does not include any guarantee payment under Part II of the Industrial Relations (No. 2) (Northern Ireland) Order 1976[^f00012]; and

“trade dispute” has the meaning given by Article 2(4) and (7) of the Industrial Relations (Northern Ireland) Order 1992[^f00013].

(4) Subject to paragraphs (5), (6) and (8), if notice in writing is given for the purpose by—

(a) a person to whom this regulation applies; or

(b) the personal representatives of a person to whom this regulation applied who has died before the end of the period of 3 months specified in paragraph (6) without giving such notice (referred to in this regulation as a “deceased employee”),

the amount specified in paragraph (7) is payable in respect of a relevant contribution period to the authority to whom notice was given; and the authority shall pay to the fund any sum they received by way of full or part payment of that amount.

(5) Where all or part of more than one relevant contribution period is included in a relevant absence or relevant absences which occurred in consequence of a single trade dispute, notice given for the purpose mentioned in paragraph (4) in respect of any one of those periods is of no effect unless notice is given in respect of all those periods.

(6) Notice for the purpose mentioned in paragraph (4) must be given in writing, within the period of 3 months beginning on the day after the last day of the relevant contribution period or, where paragraph (5) applies, of the last of the relevant contribution periods, in respect of which it is given, or in the case of a deceased employee within the period of 12 months beginning on the date of his death, or in either case within such longer period as the authority may allow, to the authority who are, or as the case may be were last, the employing authority in relation to the person by or in respect of whom notice is given.

(7) The amount mentioned in paragraph (4) is an amount equal to 16% of the difference between—

(a) the person’s remuneration (if any) for the relevant contribution period; and

(b) the remuneration he would have received for that period if it had not included any relevant absence or part of a relevant absence.

(8) Notwithstanding anything in regulation C14, but without prejudice to the power of the Committee under that regulation to deduct from any payment by way of benefits under these regulations any sum remaining due on account of an amount payable under this regulation—

(a) an employing authority shall not accept from a pensionable employee, or deduct from his remuneration; and

(b) the Committee shall not recover from a pensionable employee,

in any period of 12 months ending with 5th April, by way of full or part payment of so much of any amount payable under this regulation as is attributable to any relevant absence during that period, any sum which, when aggregated with any such amounts as are mentioned in Schedule 7, would exceed 15% of his remuneration for that period.

Lump sum payment to increase reckonable service

C4

(1) Subject to paragraph (3), a pensionable employee may, by notice in writing given to the Committee within 12 months after having first become a pensionable employee under these regulations or the 1981 regulations, elect to make a payment into the fund in order to become entitled under regulation D4 to reckon an additional period as reckonable service in relation to an employment in which he is a pensionable employee.

(2) The length of the period is not to exceed the maximum calculated in accordance with Schedule 3, the amount of the payment is to be calculated in accordance with Part I of Schedule 4, and the payment is to be made within one month after the date on which notice was given.

(3) An employee may not make an election under this regulation if he has attained the age of 65 years.

Periodical payments to increase reckonable service

C5

(1) Subject to paragraph (4), a pensionable employee may at any time, by notice in writing given to the Committee, elect to make additional contributions to the fund in order to become entitled under regulation D5 to reckon an additional period as reckonable service in relation to an employment in which he is a pensionable employee.

(2) The length of the period is not to exceed the maximum calculated in accordance with Schedule 3 and the additional contributions are to be calculated in accordance with Part II of Schedule 4.

(3) The additional contributions—

(a) are payable at such intervals as the Committee may determine from the employee’s birthday next following the date of the election; and

(b) subject to paragraph (5), cease to be payable on the day before the birthday on which, or as the case may be his last birthday before, the employee attains pensionable age.

(4) An employee may not make an election under this regulation if—

(a) he has attained the age of 64 years; or

(b) the Committee have resolved that he should (at his own expense) undergo a medical examination and he has not done so to their satisfaction.

(5) Payment in accordance with paragraph (3) may be discontinued if the employee satisfies the Committee that its continuance would cause financial hardship.

Additional payments by certain pensionable employees in respect of previous service

C6

(1) A whole-time manual worker who becomes a pensionable employee by virtue of regulation B1(3)(c) may make a payment into the fund in order to become entitled under regulation D9 to reckon as reckonable service in relation to the employment in which he is a pensionable employee the period during which he was in that employment before becoming a pensionable employee.

(2) The amount of a payment under paragraph (1) is an amount equal to the contributions which the person would have been required to make under regulation C1 if he had throughout the period been a pensionable employee.

(3) A payment under paragraph (1) is to be made, unless the Committee allow a longer period, within 6 months after the date on which the person became a pensionable employee.

(4) A payment under paragraph (1) is to be treated for the purposes of these regulations as if it consisted of contributions made under regulation C1 in respect of employment in which the person was a pensionable employee.

Additional payments in respect of previous part-time service

C7

(1) In this regulation—

“eligible person” shall be construed in accordance with paragraphs (2) and (3);

“employing authority”, in relation to a person who has ceased to be a pensionable employee, means the body which was his employer when he was last a pensionable employee.

(2) Subject to paragraph (3) an eligible person is a person who became entitled by virtue of regulation D12 to reckon a period of service as qualifying service. or who would have been so entitled if that regulation and Part III of Schedule 2 had come into operation on 1st April 1986, and if the words “or 5” had been inserted after the words “paragraph 1(1)” in regulation D12.

(3) To enable a person to whom paragraph 5 of Part III of Schedule 2 applied to be treated as if regulation D12 applied to him for the purposes of paragraph (2), paragraph 5 shall be deemed to have continued in operation until 1st October 1990.

(4) A person is not an eligible person if he has ceased to be in the employment of an employing authority and on ceasing to hold such employment, was not entitled to any benefits under regulation E2(1)(c).

(5) An eligible person may, or if he has died, his widow or widower may by notice given in accordance with paragraph (7) elect to make payment to the fund in order that the eligible person may become entitled under regulation D13 to reckon an additional period as whole-time reckonable service.

(6) As soon as is reasonably practicable after 1st March 1993, an eligible person’s employing authority shall notify him or his widow in writing of the right of election under paragraph (5) and of the requirements of paragraph (7) as to notice.

(7) A notice of election—

(a) shall be given in writing to the eligible person’s employing authority not later than 6 months after he or his widow or widower has received a notification under paragraph (6);

(b) shall specify the length of the period which the eligible person or his widow or widower wishes to be taken into account for the purpose of reckoning an additional period of whole-time reckonable service under regulation D13;

(c) shall be irrevocable but, subject to paragraph (8), an eligible person or his widow or widower may by further notice given in accordance with sub-paragraph (a) increase the period specified under sub-paragraph (b).

(8) The length of the period specified under paragraph (7) shall not exceed the length of the period of service which the eligible person became entitled (or, in the circumstances described in paragraph (2), would have become entitled) to reckon as service before 1st April 1986 by virtue of regulation D12.

(9) Subject to paragraph (10), the amount payable by an eligible person or his widow or widower pursuant to an election under paragraph (5) shall be a capital sum calculated in accordance with Part I of Schedule 10.

(10) The employing authority may, in respect of an eligible person, agree to pay a proportion, not exceeding one half, of the sum referred to in paragraph (9), in which case the amount payable by that person or his widow or widower shall be reduced accordingly.

(11) As soon as is reasonably practicable after receiving a notice of election, the employing authority shall send it to the Committee together with a written statement of proportion (if any) of the sum referred to in paragraph (9) that they have agreed to pay.

(12) As soon as is reasonably practicable thereafter, the Committee shall calculate the sum referred to in paragraph (9), and shall send to the employing authority and the eligible person or his widow or widower a statement of that sum and of the amount payable by each of them and, when appropriate, the frequency and amount of any instalments to be paid in accordance with paragraph (15).

(13) Subject to paragraph (14), the employing authority shall pay to the Committee, not later than one month (or such longer period as the authority and the Committee may agree) after receiving the statement referred to in paragraph (12), the amount shown therein as payable by them, and regulation P10(5) shall apply to an amount payable under this paragraph as it applies to sums payable under regulation P10.

(14) The employing authority and the Committee may agree that paragraph (13) shall not apply, in which case the amount payable by the employing authority shall be recoverable under regulation P7 in the 3 year period following the next periodical valuation of the fund under regulation P5.

(15) Where the eligible person is a pensionable employee, the amount payable by him under paragraph (9) shall, subject to paragraphs (16) and (17), be paid by instalments of equal amounts at such intervals as the Committee may agree over a period—

(a) equal in length to the period of service specified in the notice of the election under paragraph (7) or such longer period as the Committee may agree; or

(b) until his 65th birthday,

whichever is the lesser period, and the first such instalment shall be paid not later than 2 months after service of the statement under paragraph (12).

(16) Instalments paid under paragraph (15) shall not in any year exceed such amount as, when added to all other payments made by the eligible person in that year under Part C is equal to the limit specified in paragraph 21 of Schedule 6 to the Finance Act 1989[^f00014].

(17) Where by virtue of paragraph (16) the amount payable under paragraph (9) cannot be paid in full by the eligible person’s 65th birthday, the amount outstanding on that birthday shall be paid in full to the Committee in a single payment made not later than 3 months after that birthday.

(18) The provisions of regulation C14 shall apply in relation to any instalments payable by a pensionable employee under this regulation as they apply in relation to contributions payable by a pensionable employee under regulation C1(1).

(19) Where the eligible person has ceased to be a pensionable employee on the date of service of the statement under paragraph (12) or dies before he has paid any instalments under paragraph (15), the amount payable by him or his widow or widower under paragraph (9) shall be paid in full to the Committee in a single payment made not later than 3 months after that date.

(20) Payment in accordance with paragraph (15) may be discontinued if the eligible person satisfies the Committee that its continuance would cause financial hardship.

Discontinuance of periodical payments in certain cases

C8

(1) This regulation applies to a pensionable employee who has elected under regulation C5 to make additional contributions and who, before he has completed payment of those contributions makes an election under regulation C7.

(2) A pensionable employee to whom this regulation applies may, within 3 months after receiving the statement referred to in regulation C7(12), give notice in writing to the Committee that he does not intend to complete payment of additional contributions under regulations C5 and D5.

(3) Where a pensionable employee gives notice under paragraph (2), paragraphs 3 and 4 of Schedule 8 shall apply as if payment of additional contributions had been discontinued under regulation C5(5).

Payments to avoid reduction of retiring allowance and death grant

C9

(1) This regulation applies to a pensionable employee whose retiring allowance would be subject to reduction under regulation E3(4) or (5) (reduction in respect of reckonable service before 1st April 1972, etc.).

(2) Subject to paragraphs (3) to (9), a person to whom this regulation applies may, by notice in writing given to the Committee, elect to make payment to the fund in order to avoid all or part of the reduction in his retiring allowance and in any death grant that may become payable under regulation E11.

(3) A notice under paragraph (2) must specify whether the reckonable service in respect of which the reduction is to be avoided is the whole, and if not, what part it is, of his reckonable service before, as the case may be—

(a) 1st April 1972; or

(b) in the case of a male employee, any earlier date on which he became a widower or was judicially separated from his wife or on which his marriage was dissolved.

(4) An election may not be made in respect of a period of reckonable service of less than one year unless—

(a) the whole of the person’s reckonable service before 1st April 1972; or

(b) where he has previously made an election in respect of part of that service, the remainder of it,

amounts to less than one year.

(5) A notice under paragraph (2) must specify whether payment is to be made—

(a) by a lump sum; or

(b) by instalments; or

(6) An election to make payment by a lump sum or by instalments must be made within 12 months after first becoming a person to whom this regulation applies.

(7) An election to make payment by a lump sum may not be made after attaining the age of 65 years.

(8) An election to make payment by instalments may not be made—

(a) before attaining the age of 60 years or after attaining the age of 65 years; or

(b) after making an election to make payment by way of additional contributions; or

(c) if in the particular case the Committee so resolve, without having, at his own expense, undergone a medical examination to their satisfaction.

(9) Elections to make payment by way of additional contributions may be made from time to time, but not—

(a) after attaining the age of 64 years; or

(b) after making an election to make payment by instalments; or

(c) if, in the particular case the Committee so resolve, without having, at his own expense, undergone a medical examination to their satisfaction.

(10) Subject to paragraph (11) and to Part IV of Schedule 5, payment is to be made—

(a) in the case of an election to make payment by a lump sum, inaccordance with Part I of Schedule 5;

(b) in the case of an election to make payment by instalments, in accordance with Part II of that Schedule; and

(c) in the case of an election to make payment by way of additional contributions, in accordance with Part III of that Schedule.

(11) Payment in accordance with paragraph (10) may be discontinued if the employee satisfies the Committee that its continuance would cause financial hardship.

Continuation of certain payments

C10

(1) Where immediately before 1st March 1993 any payments remained to be made under a provision of the 1981 regulations specified in column (1) of the Table, they shall be deemed to be payments due under the corresponding provision of these regulations specified in column (2).

(1)	(2)
1981 Regulations	These Regulations
Regulation 15 (avoidance of reduction of retiring allowance, etc.)	Regulation C9
Regulation 44 (increase of reckonable service on lump sum payment)	Regulation C4
Regulation 45 (increase of reckonable service on periodical payments)	Regulation C5
Regulation 46 (whole-time manual workers)	Regulation C6

(2) Where immediately before 1st March 1993 any payments remained to be made under a provision of the 1981 regulations specified in paragraph (3), they remain payable notwithstanding the revocation of the 1981 regulations by these regulations.

(3) The payments mentioned in paragraph (2) are payments under regulations 38 (Continuation of additional contributory payments commenced under the previous regulations) and 43 (Added years in certain cases) of the 1981 regulations.

(4) The second Schedule to the 1962 regulations shall be deemed to have continued to have effect in relation to any payments under regulation 38 of the 1981 regulations which remain payable by virtue of paragraph (2) and, in relation to any payments under regulation 43 of those regulations which remain so payable, Schedule 10 to those regulations shall be deemed to have effect.

Further additional contributions

C11

(1) A pensionable employee may at any time elect to pay contributions under this regulation in addition to those provided for by the foregoing provisions of these regulations.

(2) Schedule 6 shall apply in relation to such an election and in relation to contributions payable under this regulation.

Effect of opting out of pensionable employment on certain additional payments

C12

(1) This regulation applies where a pensionable employee who—

(a) has elected under regulations C5 or C9 (including those regulations as applied by regulation C10(1) to make payments by way of additional contributions;

(b) is making such payments in pursuance of regulation 43 of the 1981 regulations by virtue of regulation C10(2) of these regulations; or

(c) is making payments in pursuance of regulation 38 of the 1981 regulations by virtue of regulation C10(2) of these regulations,

gives notification in accordance with regulation B3.

(2) In a case mentioned in paragraph (1)(a), no further payments by way of additional contributions shall be payable from the day on which the person giving the notification ceases to be a pensionable employee; and the benefits to which he is entitled in relation to those contributions shall be calculated as if the payments had been discontinued under regulations 15(9) or 45(5) of the 1981 regulations or regulations C5(5) or C9(11) of these regulations, as the case may be.

(3) In a case mentioned in paragraph (1)(b), no further payments by way of additional contributions shall be payable from the day on which the person giving the notification ceases to be a pensionable employee; and the benefits to which he is entitled in relation to those contributions shall be calculated as if the payments had been discontinued under proviso (i) to regulation 43(3) of the 1981 regulations.

(4) In a case mentioned in paragraph (1)(c), no further instalments shall be payable from the day on which the person giving the notification ceases to be a pensionable employee; and the provisions of paragraph 3(d) of the second Schedule to the 1962 regulations shall apply, as if he had ceased to hold his employment on the day on which he ceased to be a pensionable employee.

(5) Paragraph (2) shall not preclude a person who has elected under regulation B3 making a further election under regulations C5 or C9 after again becoming a pensionable employee.

Statement of remuneration received otherwise than from employing authority

C13

(1) A pensionable employee who receives any part of his remuneration otherwise than from the employing authority shall provide the employing authority with half-yearly statements of his receipts in respect of that part.

(2) The statements are to relate to the periods 1st April to 30th September and 1st October to 31st March and are to be provided not later than 31st October and 30th April respectively.

(3) As soon as is reasonably practicable after receiving a request in writing from the employing authority the employee shall provide them with a statutory declaration verifying the correctness of any statement specified in the request.

Deduction and recovery of employee’s contributions

C14

(1) An employing authority may deduct from the remuneration payable by them to a pensionable employee—

(a) contributions payable under regulations C1 and C2;

(b) any amount payable under regulation C3;

(d) contributions payable under regulation C11.

(2) If and so far as deductions are not made under paragraph (1), the Committee may recover any sum remaining due—

(a) as a simple contract debt in any court of competent jurisdiction; or

(b) by deducting it from any payment by way of benefits under theseregulations.

Return of employee’s contributions in certain cases

C15

(1) This regulation applies to a person who—

(a) ceases to be employed by a scheduled body;

(b) on so ceasing to be employed does not become entitled to a retirement pension;

(c) does not, within one month and one day after so ceasing to be employed, become a pensionable employee in any employment with any scheduled body; and

(d) though not ceasing to be employed, ceases to be a pensionable employee.

(2) For the purposes of this regulation, a person is to be treated as not becoming entitled to a retirement pension if—

(a) he ceases to be employed in the circumstances mentioned in regulation E2(1)(c) and does not—

(i) make an election under regulation E2(5); or

(ii) fall within regulation E2(5)(a); or

(b) he falls within regulations E2(1)(e) or E2(2).

(3) A person to whom this regulation applies who is entitled to reckon an aggregate of less than 2 years' reckonable service and qualifying service is, subject to paragraphs (7) and (10), entitled to receive a payment under paragraph (6).

(4) A person to whom this regulation applies who is entitled to reckon an aggregate of 2 or more than 2 years' reckonable service, contributing service and qualifying service may, subject to paragraphs (7) and (10), by notice given in accordance with paragraph (5) elect to receive a payment under paragraph (6).

(5) Notice for the purposes of paragraph (4) must be given in writing to the Committee—

(a) not earlier than one month and two days after the date on which the person ceased to be employed as mentioned in paragraph (1)(a); but

(b) within the period of 12 months beginning on that date.

(6) A payment under this paragraph is a payment out of the fund of a sum equal to—

(a) the aggregate amount of the person’s contributions to the fund; and

(b) if he ceased to be employed for any reason other than—

(i) his voluntary resignation; or

(ii) his resignation or dismissal in consequence of inefficiency or an offence of a fraudulent character or misconduct,

compound interest on the amount mentioned in paragraph (a) calculated to the date on which he ceased to be employed, for any period before 1st April 1972 at the rate of 3% per annum with half-yearly rests on 31st March and 30th September, for any other period before 1st April 1980 at the rate of 4% per annum with yearly rests on 31st March and for any period after 31st March 1980 at the rate of 9% per annum with yearly rests on 31st March.

(7) Paragraphs (3) and (4) do not apply to a person who ceases to be employed in consequence of—

(a) an offence of a fraudulent character; or

(b) grave misconduct,

in connection with his employment.

(8) Where paragraph (7) applies to a person, the Committee may, subject to paragraphs (9) and (10), direct the payment out of the fund—

(a) to him; or

(b) where paragraph (7)(a) applies, to him or to his spouse or any dependant of his,

of a sum equal to the whole or a part of the aggregate amount of his contributions to the fund.

(9) If the person ceased to be employed in the circumstances mentioned in regulation E2(1)(c), a direction under paragraph (8) may only be given in respect of contributions relating to a period of service in respect of which the Committee have given a direction as to forfeiture under regulation M1.

(10) No payment shall be made under this regulation—

(a) to a person who, having ceased to be employed in the circumstances mentioned in regulation E2(1)(c) and not having given a notice under paragraph (4), again becomes a pensionable employee and gives notice under regulation E2(9); or

(b) in the case of a person whose period of reckonable service and qualifying service is 2 years or more, in respect of any period of reckonable service and qualifying service after 5th April 1975; or

(c) in the case of a person who ceases to be employed in the circumstances mentioned in regulation E2(1)(c) or falls within regulation E2(1)(e), in respect of any period of service in contracted-out employment by reference to the scheme; or

(d) to a person who is for the time being entitled to be paid, or has been paid, an ill-health retirement grant under regulation E4.

(11) A payment under paragraph (6) to a person falling within paragraph (3) shall be made at the end of the 12 months following the termination of his employment or in accordance with any written request received by the Committee for earlier payment (but in no case earlier than one month and two days after the termination of the employment) or for later payment.

(12) The Committee shall deduct from any payment (with or without interest) under this regulation any tax to which they may become chargeable under section 598 of the Act of 1988 (which relates to charge to tax on repayment of employee’s contributions).

(13) In this regulation “relevant remuneration” means, in relation to a person to whom this regulation applies, the remuneration on which contributions were paid—

(a) under regulation C1 or C2; or

(b) under the corresponding provisions of the former regulations; or

(c) under some other superannuation scheme in respect of service or employment which became, by virtue of regulation J9, or otherwise, reckonable for the purposes of these regulations.

(14) In this regulation references to the aggregate amount of a person’s contributions to the fund include references to the contributions and amounts specified in paragraph (15) in so far as they—

(a) have not been returned to the person or, if they have been returned to him, he has repaid the amount he received and any further amount which he was required under these or the previous regulations to pay; and

(b) are attributable to service which might have been reckoned under these regulations in relation to the employment he has ceased to hold or in which he has ceased to be employed as a pensionable employee; and

(c) are not attributable to any earlier period of service in respect of which a pension, retiring allowance, injury allowance, or short service gratuity has been paid.

(15) The contributions and amounts mentioned in paragraph (14) are—

(a) any contributions paid by him to the fund—

(i) under regulations C1 or C2; or

(ii) under the corresponding provisions of the former regulations;

(b) any amount paid by him—

(i) by way of additional contributory payments or which are deemed to be additional contributory payments or added period payments;

(ii) under regulations C3 or C9;

(iii) under regulation 15 of the 1981 regulations.

Effect of return to local government on right to a return of contributions

C16

A person’s right to a payment under regulation C15 is extinguished if—

(a) he returns to local government employment after leaving previous local government employment with a right to such a payment;

(b) on the date on which he returns to local government employment he has not received the payment; and

(c) he has not given, within 3 months after that date, or such longer period as the Committee may allow, written notice to the Committee that he wishes to receive an immediate payment.

Reduction of returned contributions following payment in lieu of contributions

C17

(1) Subject to the provisions of this regulation, where a pensionable employee leaves employment in circumstances—

(a) to which regulation 6 of the Transitional Provisions Regulations does not apply; and

(b) in which returned contributions are due and a payment in lieu of contributions has previously been made in respect of him in circumstances in which returned contributions were not due,

those returned contributions shall be reduced by a sum equal to the amount, or the aggregate of the amounts, by which under section 59(5) of the Insurance Act (which defines an employer’s rights against an insured person in respect of payments in lieu of contributions) they could have been reduced if returned at the time when the previous payment in lieu of contributions was made.

(2) Paragraph (1) shall also apply for the reduction of returned contributions where a payment in lieu of contributions has been made under any insurance code in respect of any period of former employment which is reckonable as service as a pensionable employee if—

(a) that payment in lieu was made in circumstances not involving the return of any superannuation contributions made by him in that employment; and

(b) the transfer value payable in respect of that employment has been adjusted to take account of that payment in lieu,

and where no superannuation contributions were payable in that employment, any amount returnable in respect of contributions deemed to have been made therein shall be reduced by a sum equal to one half of that payment in lieu.

(3) No payment in lieu of contributions shall be taken into account for the purposes of paragraphs (1) and (2)—

(a) on more than one occasion; or

(b) if the payment is one which has been reduced under regulation 13 of the National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations (Northern Ireland) 1960[^f00015] or any corresponding enactment in force in Great Britain or the Isle of Man.

(4) Where the employment of a pensionable employee comes to an end in circumstances to which regulation 6 of the Transitional Provisions Regulations applies, the amount of returned contributions to which he is entitled shall be reduced by any amount which, under section 59 of the Insurance Act as modified by the said regulation 6, the person who has made or is liable to make a payment in lieu of contributions in respect of such employee, or would be so liable had the employee not been assured of equivalent pension benefits, is entitled either to recover from the person liable for the returned contributions or to retain out of the returned contributions.

(5) Where returned contributions are due in the circumstances mentioned in paragraph (1) or paragraph (4) on the cessation of two or more concurrently held employments, the reduction required by that paragraph shall be made in relation to such one only of the employments as is determined by the Committee.

(6) Where returned contributions are reduced under paragraph (1) or under section 59(5) of the Insurance Act or the said section 59(5) as modified by regulation 6 of the Transitional Provisions Regulations or under any corresponding provision of the Great Britain Acts or the Isle of Man Act, any sum so deducted shall not form part of any amount payable to or in respect of him, either as returned contributions or as a benefit ascertained by reference to the amount of the contributions paid by him, on the occasion of any later cessation of his employment.

(7) In this regulation, “returned contributions” means an amount payable under regulation C15 to, or in respect of, a pensionable employee by way of a return of contributions.

Limitation of payments

C18

Schedule 7 has effect for the limitation, in certain circumstances, of payments under this Part.

PART D — SERVICE

Reckonable service

D1

(1) Subject to paragraphs (2) and (3) and regulations D3 and D8, a pensionable employee is entitled to reckon as reckonable service, in relation to an employment in which he is a pensionable employee—

(a) any period for which he has paid contributions under regulations C1 or C2;

(b) any period which was reckonable as contributing service by virtue of regulations 39 or 40(1)(a) of the 1981 regulations;

(c) any period which he is entitled to reckon as reckonable service by virtue of regulations D4 to D7 or Part F (war service); or

(d) any period which he is entitled to reckon by virtue of regulation 4 of the Local Government (Superannuation) (Reserve Forces) Regulations (Northern Ireland) 1991[^f00016].

(2) A period of absence from duty without remuneration, otherwise than on leave of absence, may not be reckoned as reckonable service unless—

(a) that period was a relevant absence; and

(b) the amount specified in regulation C3(7) has been paid in respect of every relevant contribution period, all or part of which was included in that relevant absence.

(3) Where the amount specified in regulation C3(7) has been paid in respect of a relevant contribution period, so much of any relevant absence as was included in that period may be reckoned as reckonable service whether or not a contract of employment continued to subsist during the relevant absence or any part of it.

Qualifying service

D2

Subject to regulation D3, a pensionable employee’s qualifying service is—

(a) any period which he is entitled to reckon as qualifying service by virtue of regulations D10, D11, D12 or J9(1)(b); and

(b) any period which was reckonable at its full length by virtue of regulation 40(1)(a) of the 1981 regulations.

Exclusion from reckonable service and qualifying service

D3

(1) Subject to regulation E14 (combined benefits), a pensionable employee who—

(a) has entered the employment of a scheduled body or former local authority after becoming entitled to receive payment in respect of any superannuation benefit other than a superannuation benefit under the Insurance Act; or

(b) has entered such employment after becoming entitled to a benefit under regulation E2(1)(c) and has given notice under regulation E2(8)(c) (retention of entitlement to preserved benefits),

is not entitled to reckon as reckonable service any period of which account has been taken for the purpose of determining whether he was entitled to that benefit or of which account has been or is to be taken for the purpose of calculating its amount.

(2) Subject to regulation E14, a pensionable employee who—

(a) ceased on or after 6th April 1975 and before 9th February 1979 to hold a local government employment (“the first employment”); and

(b) within one month and one day after ceasing to hold the first employment—

(i) entered the employment in which he is a pensionable employee;and

(ii) became in that employment a pensionable employee; and

(c) in respect of his ceasing to hold the first employment received a return of contributions under the 1981 regulations,

is not entitled to reckon as reckonable service any period in respect of which the return of contributions was made.

(3) Subject to regulation E14, a pensionable employee who—

(a) on ceasing to hold a local government employment became entitled to a benefit under regulation E2(1)(c); and

(b) in respect of his ceasing to hold that employment received a return of the whole of the aggregate amount of his contributions to the fund within the meaning of regulation C15,

is not entitled to reckon as reckonable service any period in respect of which the return of contributions was made.

(4) Subject to regulation E14, a pensionable employee who—

(a) on ceasing to hold a local government employment became entitled to a benefit under regulation E2(1)(c); and

(b) in respect of his ceasing to hold that employment received a return of part of the aggregate amount mentioned in paragraph (3)(b); and

(c) did not enter the employment in which he is a pensionable employee after becoming entitled to receive payment in respect of any superannuation benefit other than a superannuation benefit under the Insurance Act; and

(d) has not given notice under regulation E2(8)(c),

is not entitled to reckon as reckonable service any period in respect of which the return of contributions was made.

(5) Subject to paragraph (6), a pensionable employee who—

(a) before entering the employment in which he is a pensionable employee was in another local government employment (“the first employment”); and

(b) in respect of his ceasing to hold the first employment received a return of contributions under the 1981 regulations or under these regulations,

is not entitled to reckon either as reckonable service or as qualifying service any period in respect of which the return of contributions was made.

(6) Paragraph (5) does not apply where paragraph (2), (3)(a) or (4)(a), (c) and (d) applies.

(7) Where—

(a) before entering the employment in which he is a pensionable employee he was in another local government employment (“the first employment”); and

(b) on his ceasing to hold the first employment a transfer value was paid by the Committee,

a pensionable employee is not entitled to reckon either as reckonable service or as qualifying service any period in respect of which the transfer value was paid.

(8) A woman who exercises, in accordance with Article 29 of the Industrial Relations (No. 2) (Northern Ireland) Order 1976[^f00017] a right to return to work after being absent from work wholly or partly because of pregnancy or confinement is, unless she has given notice under regulation E2(8)(c), to be treated as not having entered a local government employment in any of the circumstances mentioned in this regulation.

Increase of reckonable service on lump sum payment

D4

A pensionable employee who has made a payment in accordance with regulation C4 is entitled to reckon as reckonable service in relation to the relevant employment the period in respect of which the payment was made.

Increase of reckonable service on making periodical payments

D5

A pensionable employee is entitled to reckon as reckonable service in relation to the relevant employment—

(a) if he completes payment of additional contributions in accordance with regulation C5(3), the additional period in respect of which payment was made; or

(b) if he begins such payment but does not complete it, an additional period calculated in accordance with Schedule 8.

Increase of reckonable service on completion or cessation of payments under former regulations

D6

(1) Where regulation C10(1) applies, on the making or, as the case may be, the completion or discontinuance of any payments deemed to be due under regulations C4, C5 or C6 a pensionable employee is entitled to reckon additional service in accordance, respectively, with regulations D4, D5 or D9.

(2) Where regulation C10(2) applies, on the making or, as the case may be, the completion or discontinuance of any payments of a kind there mentioned (“the relevant event”) a pensionable employee is entitled to reckon additional service to the same extent as if the relevant event had occurred before 1st March 1993.

Increase of reckonable service at discretion of employing authority

D7

(1) Subject to paragraphs (2) and (3), if the employing authority are satisfied that, having regard to the interests of the efficient exercise of their functions, there are exceptional reasons for doing so they may resolve to add an additional period to a pensionable employee’s reckonable service.

(2) A resolution under paragraph (1) may be passed before or within 6 months after the person becomes a pensionable employee in the authority’s employment, but not after he has attained the age of 59 years unless he did so after becoming such an employee.

(3) The additional period is to be specified in the resolution and is not to exceed the maximum determined in accordance with Schedule 3.

(4) Where the employing authority have passed a resolution under paragraph (1) and the employee—

(a) remains in his employment under that authority until he attainspensionable age; or

(b) on ceasing to hold that employment before attaining that age is incapable of discharging efficiently the duties of the employment by reason of permanent ill-health or infirmity of mind or body; or

(c) dies while in that employment, he is entitled to reckon as reckonable service the additional period specified in the resolution.

(5) In any other case where the employing authority have passed such a resolution, the employee is entitled to reckon as reckonable service an additional period of

$$A×TR,$ where— A is the additional period specified in the resolution; T is the period during which the employee has been in the employment of the authority who passed the resolution; and R is the period during which the employee would have been in that employment if paragraph (4)(a) had applied.$

Reduction of added years reckonable on payment as reckonable service

D8

(1) This regulation applies where—

(a) a consent was given under regulation 43 of the 1981 regulations or the corresponding provision of the former regulations;

(b) the person in respect of whom the consent was given is a person in relation to whom regulation F3 applies;

(c) the notice of election under regulation 98 of the 1981 regulations was given within the period of 6 months beginning on the relevant date, or in the case of a deceased employee (within the meaning of Part F) who died during that period, within the period of 12 months beginning on the date of his death; and

(d) apart from this regulation some of the person’s reckonable service would, or would if payments under regulation C10(2) were to continue up to the age specified in regulation 43(3)(a) or (b) of the 1981 regulations, be left out of account in accordance with regulation E26(1)(a) or (4).

(2) For the purposes of paragraph (1)(c) the relevant date—

(a) where regulation F3(2)(d) applies, is 12th December 1985; and

(b) in any other case, is 1st December 1984.

(3) Where this regulation applies, the consent shall be deemed always to have related not to the original number of added years but instead to the longest additional period that would not entail any such leaving out of account of reckonable service as is mentioned in paragraph (1)(d), and payments made and any remaining to be made are to be adjusted accordingly.

Previous service of certain pensionable employees

D9

(1) A pensionable employee who has made payment under regulation C6(1) is entitled to reckon as reckonable service in relation to the employment in which he became a pensionable employee the period during which he was in that employment before becoming a pensionable employee.

(2) A pensionable employee who has made a payment under regulation C6(2) is entitled to reckon as reckonable service in relation to his local government employment the period in respect of which the payment was made.

Previous service of certain variable-time employees

D10

(1) This regulation applies to a person who—

(a) while a pensionable employee in the whole-time employment of a scheduled body becomes a variable-time employee of any scheduled body; and

(b) while remaining a pensionable employee in the whole-time employment becomes a pensionable employee in the variable-time employment.

(2) A person to whom this regulation applies is entitled to reckon as qualifying service in relation to the variable-time employment any period which, when he became a pensionable employee in the variable-time employment, he was entitled to reckon as reckonable service or qualifying service in relation to the whole-time employment.

Previous service of certain re-employed pensioners

D11

(1) A person who—

(a) has become entitled to a retirement pension, otherwise than by virtue of regulation E2(2); and

(b) enters further employment with any scheduled body in which he becomes a pensionable employee,

is entitled to reckon as qualifying service the period in respect of which he became entitled to the retirement pension.

(2) A person—

(a) who is in receipt of a pension payable out of public funds;

(b) who enters employment with any scheduled body in which he becomes a pensionable employee; and

(c) whose pension is on that account liable to be reduced or suspended, is entitled to reckon as qualifying service the period in respect of which the pension was granted.

(3) A person who—

(a) after becoming entitled on ceasing to hold an employment (“the first employment”) to a retirement pension by virtue of regulation E2(1)(c) enters further employment with any scheduled body in which he becomes a pensionable employee; and

(b) in respect of his ceasing to hold the first employment has received a return of the whole or a part of the aggregate amount of his contributions to the fund within the meaning of regulation C15,

is entitled to reckon as qualifying service the period in respect of which the return of contributions was made.

(4) In paragraph (1), “retirement pension” includes an ill-health grant under regulation E4 and an annual pension under the former regulations.

Previous service of part-time employees

D12

(1) A person who—

(a) has become a pensionable employee by virtue of an election under paragraph 1(1) of Part III of Schedule 2 made before 1st October 1990 or by virtue of paragraph 4 of that Part; or

(b) has become a pensionable employee in a whole-time employment at any time after 31st March 1974 and before 1st October 1990 and had previously been in a part-time employment under a scheduled body, is entitled to reckon as qualifying service in relation to the employment in which he is a pensionable employee any previous period of employment under a scheduled body after the material date, except a period which was followed by one of 12 months or more during which he was not employed by a scheduled body.

(2) The material date is the earliest date from which, if Part III of Schedule 2 had come into force on 1st April 1974, an election or, as the case may be, a deemed election by him could have had effect.

Increase of reckonable service of part-time employees

D13

(1) A person who has made, or whose widow or widower has made one or more payments under regulation C7 (15) or (19) is entitled to reckon as whole-time reckonable service an additional period calculated in accordance with Part II of Schedule 10.

(2) In respect of a person who is entitled to reckon service after 5th April 1988 as reckonable service under regulation D1, the additional period shall be treated as reckonable service after that date.In any other case it shall be treated as reckonable service before 6th April 1988.

Intervals in service due to illness or injury

D14

(1) Notwithstanding anything in these regulations, a pensionable employee whose remuneration is suspended owing to leave of absence from duty on account of illness or injury shall be deemed to have ceased his employment as a pensionable employee from the date on which his remuneration was so suspended except for the purposes of regulations E2, E5(1)(c), E6(2)(b), E7, E8, E10, E11(1)(a) and (d), E12 and E17.

(2) Where a person ceases or is deemed by virtue of paragraph (1) to have ceased his employment as a pensionable employee on account of illness or injury, no account shall be taken of any period during which he is incapable of resuming employment as a pensionable employee or a period of 2 years, whichever is the less, in determining whether—

(a) he has entered employment as a pensionable employee within 12months after leaving that previous employment; or

(b) for the purposes of regulation E28(1) and Part I of Schedule 15 he has had such break in employment as is referred to therein:

Provided that— the said period of 2 years may be extended to such longer period as the Committee may in any particular case allow; and in the case of a person mentioned in paragraph (1) who ceases to be employed whilst his remuneration is suspended and whilst he is incapable of resuming his employment, the period during which his remuneration is suspended and any further consecutive period during which he is incapable of resuming employment as a pensionable employee shall be aggregated for the purposes of this paragraph.

PART E — BENEFITS

Guaranteed minimum pension for certain pensionable employees and their widows or widowers

E1

(1) This regulation applies if the employment of a pensionable employee in any local government employment is contracted-out employment.

(2) Where this regulation applies it overrides anything in these regulations that is inconsistent with it, except regulations E13 (reduction of retirement pension in the case of certain re-employed pensioners), E18 (power to compound certain small pensions) and M1 (forfeiture of rights).

(3) Where this regulation applies and the pensionable employee has a guaranteed minimum under Article 37 of the Pensions Order in relation to benefits under these regulations—

(a) unless on ceasing to hold his local government employment he is entitled to a retirement pension at a higher rate, he is from the date on which he attains state pensionable age entitled to a pension at a weekly rate equal to that guaranteed minimum;

(b) if he attains state pensionable age while in local government employment, continues in the same employment for a further period of 5 years and does not then cease to hold it, he is (unless he consents to a postponement of the entitlement) entitled from the end of that period to so much of his retirement pension as equals that guaranteed minimum;

(c) if the pensionable employee is a man and dies at any time leaving a widow, unless she is entitled to a widow’s pension at a higher rate she is, during any such period as is mentioned in Article 38(6) of the Pensions Order, entitled to a pension at a weekly rate equal to half that guaranteed minimum; and

(d) if the pensionable employee is a woman and dies at any time leaving a widower, unless he is entitled to a widower’s pension at a higher rate he is, during any such period as is prescribed under Article 38(7A) of the Pensions Order[^f00018], entitled to a pension at a weekly rate equal to half of that part of the pensionable employee’s guaranteed minimum which is attributable to earnings factors for the tax year beginning 6th April 1988 and subsequent tax years.

(4) The guaranteed minimum pensions referred to in paragraph (3) shall, insofar as they are attributable to earnings factors in the tax years from (and including) 1988-89, be increased in accordance with the requirements of Article 39A of the Pensions Order[^f00019] and to the extent of any orders made thereunder.

(5) Where the commencement of the guaranteed minimum pension to which an officer is entitled under the scheme is postponed for any period or the whole or part of that pension is suspended during any period his guaranteed minimum shall be increased to the extent, if any, specified in Article 37(6) of the Pensions Order, as amended from time to time.

Entitlement to retirement pension and retiring allowance

E2

(1) Subject to paragraphs (3) to (9), when a person ceases to hold a local government employment he becomes entitled in relation to that employment to an annual retirement pension and a lump sum retiring allowance if—

(a) he has attained the age of 60 years and the total of his reckonable service and any qualifying service is not less than 25 years; or

(b) the total of his reckonable service and any qualifying service is not less than 2 years and—

(i) he is incapable of discharging efficiently the duties of that employment by reason of permanent ill-health or infirmity of mind or body; or

(ii) he has attained the age of 65 years; or

(iii) he has attained the age of 50 years and one of the conditions in paragraph (3) is satisfied; or

(i) the total of his reckonable service and any qualifying service is not less than 2 years; or

(ii) he is treated by virtue of regulation J13(3), as having ceased to hold the employment on becoming subject in it to an approvednon-local government scheme; or

(d) he has attained the age of 60 years and has completed 10 years' service, provided that he was a pensionable employee before 1st April 1972; or

(e) none of the preceding sub-paragraphs applies and he—

(i) has attained state pensionable age; or

(ii) would attain state pensionable age before the following 6th April.

(2) When a person ceases to hold a local government employment he becomes entitled in relation to that employment to an annual retirement pension if—

(a) he is not so entitled under paragraph (1)(a) to (c), or he is entitled under paragraph (1)(c) but makes an election under regulation C15(4) and receives a return of contributions (in which case he shall be treated as having ceased to hold the employment on the day before the date of receipt); and

(b) the whole or some part of his reckonable service was service in a non-participating employment or was reckonable service which relates to employment with a non-local government employer in a non-participating employment; and

(c) a period of his service in a non-participating employment came to an end by reason of the repeal of section 55(1) of the Insurance Act or by reason of the provisions of regulation 2(2) of the National Insurance (Non-participation — Assurance of Equivalent Pension Benefits) Regulations (Northern Ireland) 1960[^f00020] as modified by regulation 10(2)(a) or (b) of the Transitional Provisions Regulations; and

(d) at some time during the settlement period (within the meaning of regulation 2 of the Transitional Provisions Regulations) he became, and has remained, assured of equivalent pension benefits.

(3) The conditions mentioned in paragraph (1)(b)(iii) are—

(a) that the employing authority certify that the person has ceased to hold the local government employment by reason of redundancy or in the interests of the efficient exercise of their functions; or

(b) that the person was one of the holders of a joint appointment and his appointment has been terminated because the other ceased to hold his appointment.

(4) Benefits to which a person has become entitled by virtue of paragraph (1)(a) or (b) are payable immediately.

(5) Subject to paragraphs (8) to (10), preserved benefits become payable from the date on which the person attains pensionable age, or if earlier—

(a) from any date on which he becomes incapable by reason of permanent ill-health or infirmity of mind or body of discharging efficiently the duties of the employment he ceased to hold; or

(b) from any date after he has attained the age of 50 years from which the employing authority, with the agreement of the Committee, determine on compassionate grounds that the benefits are to become payable; or

(i) has attained the age of 60 years; and

(ii) is no longer in any local government employment,

unless he is a man who has attained the age of 60 years and has, on or after but not more than 3 months after the date of his attaining that age or of his ceasing to be employed, whichever is the later, by notice in writing to the employing authority elected to receive payment from that date.

(6) Subject to paragraph (10), benefits to which a man has become entitled by virtue of paragraph (1)(e) are payable—

(a) if he ceased the employment before he attained the age of 65 years and has made an election by notice in writing given to the employing authority not later than 3 months after ceasing to hold the employment, immediately on ceasing the employment;

(b) if he ceased the employment before he attained the age of 65 years and has not made an election under sub-paragraph (a), from the date on which he attains the age of 65 years;

(7) Benefits to which a woman has become entitled by virtue of paragraph (1)(e) are payable from the first date on which she has both attained the age of 60 years and is no longer in any local government employment.

(8) A person who is entitled to preserved benefits ceases to be entitled to them—

(a) if the whole of the aggregate amount of his contributions to the fund, within the meaning of regulation C15, has been returned to him (whether with or without interest) under that regulation or under regulation 16 of the 1981 regulations and, after receiving the return of contributions, he has no further right to reckon any reckonable service to which a transfer value accepted under regulation J8 relates; or

(b) if rights in respect of the reckonable service he was entitled to reckon in relation to the employment he ceased to hold have been transferred to a non-local government scheme by virtue of the payment of a transfer value; or

(d) if the body who employed him in that employment which he ceased to hold certify under regulation E21 that on ceasing to hold it he suffered a material reduction in remuneration.

(9) An election for the purposes of paragraph (8)(c) must be made by giving notice in writing to the Committee, within 3 months after re-entering local government employment or, such longer period as the Committee may in a particular case allow.

(10) A person may not make an election under paragraphs (5) or (6)(a) if the retirement pension to which he has become entitled—

(a) is a pension in relation to which he has a guaranteed minimum under Article 37 of the Pensions Order; and

(b) would, but for regulation E1(3)(a), be reduced under regulationE3(11) to less than his guaranteed minimum pension.

(11) A retirement pension to which a person has become entitled by virtue of paragraph (2) is payable from the first date on which he both—

(a) has attained state pensionable age; and

(b) is no longer in any local government employment.

Amount of retirement pension and retiring allowance

E3

(1) Subject to paragraphs (2) and (9) to (13), and to regulation E26, the annual rate of a person’s retirement pension is 1/80th of his pensionable remuneration multiplied by the length in years of his reckonable service.

(2) In the case of a person who—

(a) is entitled under regulations D4, D5, D6(1) or D7 to reckon anadditional period as reckonable service; and

(b) had at the appropriate time (as defined in paragraph 1 of Schedule 3) attained the age of 45 years,

the rate specified in paragraph (1) is increased by 1/240th of his pensionable remuneration multiplied by the length in years of that additional period.

(3) Subject to paragraphs (4) to (11) and to regulation E26, the amount of a person’s retiring allowance is 3/80ths of his pensionable remuneration multiplied by the length in years of his reckonable service; but where paragraph (2) applies his reckonable service does not for the purposes of this paragraph include the additional period.

(4) Subject to paragraph (7), where the person is a married man and a widow’s pension may become payable under regulation E5 the amount calculated in accordance with paragraph (3) is reduced by 2/80ths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972.

(5) Subject to paragraphs (7) and (8), where—

(a) the person is a widower; or

(b) he and his wife are judicially separated; or

and he satisfies the requirements contained in paragraph (6), the amount calculated in accordance with paragraph (3) is reduced by 2/80ths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972, or, if earlier, the date of the death, separation or dissolution.

(6) A person to whom paragraph (5) refers is a person whose wife died or was divorced or judicially separated from him—

(a) on or after the date on which he first became a pensionable employee within the meaning of these regulations or, as the case may be, an officer within the meaning of the former regulations; or

(b) while he was subject to a superannuation scheme the service reckonable in which is reckonable by him for the purpose of these regulations and which provided a widow’s pension as one of its benefits; or

(c) during the period between his leaving employment in which he was subject to any such scheme as is mentioned in sub-paragraph (b) and his entry into employment in which he became a pensionable employee or an officer as aforesaid.

(7) In calculating any reduction under paragraphs (4) or (5), no account shall be taken of any reckonable service in respect of which payment under regulation C7 has or is to be treated as having been completed.

(8) No reduction is to be made under paragraph (5) where the person is a woman in relation to whom this regulation applies as provided in regulation E12 and who has not made any election under regulation E12(1)(b) or (2)(b).

(9) Where—

(a) regulation E2(1)(b)(i) (permanent ill-health, etc.) applies;

(b) the person has not given a notification under regulation B3, or, having given such a notification, has again by the date of cessation of employment become a pensionable employee by virtue of regulation B4; and

he is to be treated for the purposes of this regulation as being entitled to reckon as reckonable service an additional period calculated in accordance with Schedule 9.

(10) Where a person has become entitled to preserved benefits and subsequently receives a return of contributions but regulation E2(8)(a) does not apply, for the purposes of this regulation his reckonable service shall be taken to be the reckonable service which he is entitled to reckon after he receives the return of contributions, excluding reckonable service to which the return of contributions relates.

(11) Subject to paragraph (12), where benefits have been become payable—

(a) to a man by virtue of an election under regulation E2(5) or (6)(a); or

(b) to a woman by virtue of regulation E2(5)(c) or (7),

the amounts calculated in accordance with paragraphs (1) to (10) are reduced in accordance with Schedule 11.

(12) A person’s retirement pension is not to be reduced under paragraph (11)—

(a) to less than any minimum rate of equivalent pension benefits applicable under the Insurance Act; or

(b) in the case of a woman, to less than the annual rate obtained by multiplying 1/80th of her pensionable remuneration by the length in years of the whole period of her service in contracted-out employment.

(13) The rate of a retirement pension payable by virtue of regulation E2(2) is the rate of equivalent pension benefits applicable to the person in respect of any period of reckonable service in a non-participating employment or which relates to service with a non-local government employer in a non-participating employment.

Ill-health retirement grant

E4

(1) This paragraph applies to a person—

(a) who has at any time since 8th December 1980 ceased to hold a local government employment;

(b) who when he ceased to hold that employment—

(i) was entitled to reckon an aggregate of at least one but less than 2 years' reckonable service and qualifying service; and

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