Local Government Pension Scheme Regulations (Northern Ireland) 2000

Where a person has become entitled to preserved benefits and subsequently receives a return of contributions but regulation D12(1)(a) does not apply, for the purposes of—

• (a) regulation D2 (“standard retirement pension” and “standard retirement grant”),

• (b) regulation D7(2) (entitlement to additional period in cases of retirement for ill-health), and

• (c) Schedule D2 (retirement grants),

his period of membership shall be taken to be the period of membership which he is entitled to count after he receives the return of contributions, excluding any period of membership to which the return of contributions relates.

Re-employed pensioners: disregard of certain former membership

4

• (1) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations (combined benefits), a member who—

• (a) has entered the employment of a LGPS employer 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 D11 and has given notice under regulation D12(1)(c) (retention of entitlement to preserved benefits),

is not entitled to count as a period of membership any period—

• (a) of which account has been taken for the purpose of determining whether he was entitled to that benefit, or

• (b) of which account has been or is to be taken for the purpose of calculating its amount.

• (2) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations, a member who—

• (a) ceased after 5th April 1975 and before 9th February 1979 to hold a local government employment (“the first employment”),

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

• (i) entered the employment in which he is a member, and

• (ii) became a member in relation to that employment, 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 count as a period of membership any period in respect of which the return of contributions was made.

• (3) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations, a member who—

• (a) on ceasing to hold a local government employment became entitled to a benefit under regulation D9 or D11, 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 C22),

is not entitled to count as a period of membership any period in respect of which the return of contributions was made.

• (4) Subject to Part II of Schedule D5 or, as the case may be, regulation 31(1) to (8) of the 2002 Regulations, a member who—

• (a) on ceasing to hold a local government employment became entitled to a benefit under regulation D9 or D11,

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

• (c) did not enter the employment in which he is a member 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 D12(1)(c) (retention of entitlement to preserved benefits),

is not entitled to count as a period of membership any period in respect of which the return of contributions was made.

• (5) Subject to paragraph (6), a member who—

• (a) before entering the employment in which he is a member 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, the 1992 regulations or these regulations,

is not entitled to count as a period of membership 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 member, a member 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,

the member is not entitled to count as a period of membership any period in respect of which the transfer value was paid.

• (8) A woman who exercises, in accordance with Article 111 of the Employment Rights (Northern Ireland) Order 1996[^f00082] 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 D12(1)(c) (retention of entitlement to preserved benefits), to be treated as not having entered a local government employment in any of the circumstances mentioned in this paragraph.

Part II — Relevance of Former and Related Membership For Certain Purposes

Total period of membership to include former and related membership for some purposes of entitlement etc.

5

In the following provisions, namely—

• (a) paragraphs (a) and (b) of the definition of “normal retirement date” in regulation C2(1);

• (b) regulation C21(1) (return of contributions);

• (c) regulation D3 (statutory pension entitlement);

• (d) regulation D7(2) (entitlement to additional period under Schedule D3 in cases of early retirement on grounds of ill-health);

• (e) regulation D8(1) (entitlement to ill-health retirement grants);

• (f) regulation F2(2)(a) (amount of member’s spouse’s long-term pension);

the references to a member’s total period of membership include the periods to which this Part applies by virtue of paragraphs 6 to 11.

Former “qualifying service”

6

Any period which any person was immediately before the commencement date entitled to count as qualifying service for any purpose (or would have been so entitled if he had been a member), shall, subject to the following provisions of this Part count as a period to which this Part applies for that purpose (or if he is not such a member, shall so count if he becomes a member in relation to it) and shall so count as a period of the same length as it then counted for that purpose.

Previous service of certain variable-time employees

7

In the case of a person who—

• (a) while a member in the whole-time or part-time employment of a LGPS employer becomes a variable-time employee of any such employer, and

• (b) while remaining a member in the whole-time or part-time employment becomes a member in the variable-time employment,

any period which at the time he becomes a member in the variable-time employment he is entitled to count as a period of membership or as a period to which this Part applies in relation to the whole-time or part-time employment counts as a period to which this Part applies in relation to the variable-time employment.

Previous service of certain re-employed pensioners

8

• (1) In the case of a person who—

• (a) has become entitled to a retirement pension under the Scheme, (otherwise than by virtue of regulation D18(1)), and

• (b) enters further employment with any LGPS employer in which he becomes a member,

the period in respect of which he became entitled to the retirement pension counts as a period to which this Part applies in relation to the further employment.

• (2) In the case of 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) of the 1992 regulations (or any corresponding previous provision) enters further employment with a LGPS employer in which he becomes a member; 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 (within the meaning of regulation C22) to the fund,

the period in respect of which the return of contributions was made counts as a period to which this Part applies.

• (3) In sub-paragraph (1) “retirement pension” includes—

• (a) an ill-health grant under regulation D8 of these regulations or under regulation E4 of the 1992 regulations, and

• (b) an annual pension under the former regulations.

Previous service of certain part-time employees

9

• (1) In the case of a person who—

• (a) became a member by virtue of an election under paragraph 5 of Part II of Schedule 2 to the 1981 regulations made before 1st October 1990 or by virtue of paragraph 4 of that Part, or

• (b) became a member 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 LGPS employer,

any previous period of employment under a LGPS employer after the material date, except a period which was followed by one of 12 months or more during which he was not employed by such an employer counts as a period to which this Part applies in relation to the employment in which he is a member.

• (2) For the purpose of sub-paragraph (1), “the material date” is the earliest date from which, if paragraph 5 of Part II of Schedule 2 to the 1981 regulations had come into force on 1st April 1974, an election or, as the case may be, a deemed election by him could have effect.

Transfers in

10

Any period which a person is entitled to count under regulation K15(l)(b) counts as a period to which this Part applies.

Excluded periods

11

Paragraph 4(5) and (7) have effect as respects the counting of a period as a period to which this Part applies as they have effect as respects the counting of periods of membership.

SCHEDULE C1 — Further provisions concerning meaning of “remuneration”

Part-timers

1

For the purpose of calculating a member’s standard contributions under regulation C3, the remuneration of a part-time employee for any period (other than a period during which he was absent from duty by reason of illness or injury with reduced or no 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.

Statutory payments during absence

2

Subject to paragraph 3(b), for the purpose of calculating a member’s standard contributions under regulation C3, 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

For the purposes of regulation C6—

• (a) a woman’s remuneration includes any statutory maternity pay payable to her under the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00083], and

• (b) in calculating the contributions which an employee would have been required to make under regulation C3,

regard shall be had to any reduction in her remuneration during a period of maternity absence by reason of the actual or assumed enjoyment of such statutory maternity pay.

4

In regulation C7 “remuneration” does not include any guarantee payment under the Employment Rights (Northern Ireland) Order 1996.

5

For the purpose of calculating the amount of any benefit payable under these regulations to a person to whom regulation C8 applies, his remuneration in respect of any period of his relevant service (as defined in that regulation) shall be deemed to be the amount by reference to which the calculation would have been made if he had continued to be employed in his former employment.

Additional periodical payments: “remuneration for the time being”

6

• (1) Subject to sub-paragraph (2), for the purposes of regulations C11(1) and C15(1), in relation to any additional periodical payment falling to be paid by a member, his remuneration for the time being is the remuneration received by him for the interval at the end of which the payment falls to be paid.

• (2) For the purposes of sub-paragraph (1)—

• (a) a member is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced or no remuneration (otherwise than by reason of illness or injury) the remuneration that he would have received but for his absence from duty, and

• (b) any reduction in remuneration by reason of the actual or assumed enjoyment by the member during any period of absence from duty (other than a period of maternity absence), of any statutory entitlement shall be disregarded.

Power to agree notional remuneration

7

• (1) A LGPS employer may from time to time enter with the bodies or persons representative of any class or description of its employees into an agreement specifying the method by which there shall be determined—

• (a) an amount representing the whole of the remuneration, in respect of the period during which the agreement remains in force, of a member of that class or, as the case may be, an employee of that description, or

• (b) such part of his remuneration in respect of that period as is so specified.

• (2) Where such an agreement is in force, then the whole or, as the case may be, the specified part of the remuneration of an employee who is a member of the class or, as the case may be, is of the description specified, shall, in respect of the period during which that agreement remains in force and the employee remains in employment with the LGPS employer in question as an employee of that class or description, be deemed for the purposes of these regulations to be the amount determined in accordance with the method specified.

• (3) Where a LGPS employer enters into an agreement under sub-paragraph (1), it shall notify in writing all its employees who are members of a class or, as the case may be, an employee of a description, to which the agreement relates, including in the notification a conspicuous statement directing the attention of the employee to the place where he may obtain information about details of the agreement.

• (4) The notification required by sub-paragraph (3) shall be sent to an employee—

• (a) if he is in the employment of the LGPS employer on the date the agreement was made, as soon as is reasonably practicable after that date; and

• (b) if he enters the employment later, within three months after entering it.

SCHEDULE C2 — Appropriate percentages: calculation of payments of Schedule C4

Part I

Table A

Males — Members to whom regulation D2(2) does not apply

	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
26	0.58
27	0.60
28	0.62
29	0.64
30	0.66
31	0.68
32	0.71
33	0.74
34	0.77
35	0.80
36	0.84	0.83
37	0.88	0.87	0.82
38	0.93	0.91	0.86	0.81
39	0.98	0.96	0.90	0.85	0.80
40	1.03	1.01	0.95	0.90	0.84	0.80
41	1.09	1.07	1.00	0.95	0.89	0.84	0.81
42	1.16	1.14	1.06	1.00	0.94	0.88	0.85
43	1.23	1.22	1.13	1.06	0.99	0.93	0.89
44	1.31	1.30	1.20	1.12	1.05	0.98	0.93
45	1.40	1.39	1.28	1.19	1.11	1.04	0.98
46	1.51	1.49	1.37	1.27	1.18	1.10	1.04
47	1.64	1.61	1.48	1.36	1.26	1.17	1.11
48	1.79	1.75	1.61	1.47	1.35	1.25	1.18
49	1.97	1.92	1.76	1.60	1.45	1.34	1.26
50	2.18	2.13	1.93	1.75	1.57	1.44	1.35
51	2.42	2.38	2.12	1.92	1.71	1.56	1.45
52	2.74	2.69	2.36	2.11	1.88	1.70	1.57
53	3.15	3.09	2.66	2.33	2.08	1.86	1.71
54	3.68	3.62	3.05	2.63	2.31	2.05	1.87
55	4.44	4.36	3.57	3.02	2.60	2.28	2.06
56	5.53	5.45	4.30	3.53	2.98	2.56	2.29
57	7.40	7.28	5.36	4.23	3.49	2.94	2.58
58	11.08	10.90	7.17	5.30	4.18	3.43	2.95
59	22.25	21.88	10.70	7.06	5.21	4.12	3.45
60			21.50	10.55	6.95	5.12	4.12
61				21.11	10.37	6.83	5.14
62					20.41	10.18	6.84
63						20.14	10.25
64							20.32

Table B

Females — Members to whom regulation D2(2) does not apply

	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
26	0.59
27	0.61
28	0.63
29	0.65
30	0.68
31	0.71
32	0.74
33	0.77
34	0.80
35	0.83
36	0.87	0.86
37	0.91	0.90	0.85
38	0.96	0.94	0.89	0.83
39	1.01	0.99	0.93	0.87	0.82
40	1.07	1.05	0.98	0.91	0.86	0.80
41	1.13	1.11	1.03	0.96	0.90	0.84	0.80
42	1.20	1.18	1.09	1.01	0.95	0.88	0.84
43	1.28	1.26	1.16	1.07	1.00	0.93	0.88
44	1.37	1.34	1.23	1.14	1.06	0.98	0.93
45	1.46	1.43	1.31	1.21	1.12	1.04	0.98
46	1.57	1.54	1.40	1.29	1.19	1.11	1.04
47	1.70	1.67	1.51	1.38	1.27	1.18	1.11
48	1.85	1.82	1.64	1.49	1.36	1.26	1.18
49	2.03	1.99	1.79	1.62	1.46	1.35	1.26
50	2.24	2.20	1.96	1.77	1.58	1.45	1.35
51	2.50	2.46	2.17	1.94	1.72	1.57	1.45
52	2.83	2.78	2.42	2.14	1.89	1.71	1.57
53	3.24	3.19	2.73	2.38	2.09	1.87	1.71
54	3.80	3.73	3.13	2.69	2.33	2.06	1.87
55	4.58	4.50	3.67	3.08	2.63	2.30	2.06
56	5.73	5.64	4.40	3.60	3.02	2.59	2.30
57	7.66	7.53	5.51	4.33	3.54	2.96	2.59
58	11.47	11.26	7.36	5.40	4.24	3.47	2.96
59	22.86	22.45	11.05	7.20	5.30	4.15	3.46
60			22.15	10.79	7.05	5.17	4.14
61				21.64	10.59	6.89	5.17
62					20.72	10.24	6.87
63						20.34	10.29
64							20.46

Table C

Males — Members to whom regulation D2(2) applies

	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	1.60	1.58	1.44	1.33	1.23	1.14	1.08
47	1.74	1.71	1.55	1.43	1.32	1.22	1.15
48	1.90	1.86	1.68	1.54	1.42	1.31	1.23
49	2.09	2.04	1.83	1.66	1.53	1.40	1.31
50	2.31	2.26	2.01	1.81	1.65	1.50	1.40
51	2.57	2.52	2.22	1.99	1.79	1.62	1.50
52	2.91	2.85	2.48	2.20	1.96	1.76	1.62
53	3.34	3.28	2.80	2.45	2.16	1.92	1.76
54	3.90	3.83	3.21	2.76	2.41	2.12	1.92
55	4.72	4.62	3.76	3.16	2.72	2.37	2.12
56	5.88	5.77	4.53	3.69	3.11	2.67	2.36
57	7.87	7.73	5.66	4.44	3.63	3.04	2.66
58	11.82	11.59	7.56	5.55	4.36	3.56	3.04
59	23.73	23.27	11.30	7.42	5.43	4.27	3.56
60			22.73	11.10	7.26	5.32	4.26
61				22.23	10.84	7.09	5.32
62					21.32	10.57	7.09
63						20.93	10.64
64							21.10

Table D

Females — Members to whom regulation D2(2) applies

	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	1.76	1.72	1.57	1.44	1.32	1.21	1.14
47	1.91	1.86	1.69	1.54	1.41	1.29	1.21
48	2.08	2.03	1.83	1.66	1.51	1.38	1.29
49	2.28	2.23	1.99	1.80	1.62	1.48	1.38
50	2.52	2.47	2.18	1.96	1.75	1.59	1.48
51	2.81	2.75	2.41	2.15	1.91	1.72	1.59
52	3.18	3.12	2.69	2.37	2.10	1.87	1.72
53	3.64	3.57	3.04	2.64	2.32	2.05	1.87
54	4.27	4.18	3.50	2.98	2.58	2.26	2.05
55	5.14	5.05	4.09	3.41	2.91	2.52	2.26
56	6.44	6.31	4.91	4.00	3.33	2.84	2.52
57	8.61	8.43	6.14	4.80	3.90	3.26	2.84
58	12.89	12.63	8.21	5.99	4.68	3.80	3.24
59	25.72	25.16	12.32	7.99	5.85	4.55	3.79
60			24.72	11.97	7.78	5.68	4.53
61				24.05	11.69	7.57	5.65
62					22.83	11.24	7.52
63						22.33	11.28
64							22.44

Part II — Lump sum cost of each added year which cannot be bought by annual contributions because of the 15 per cent. limits

Table E

Males — Class B and Class C members to whom regulation D2(2) does not apply

	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
40	18.60	18.40	17.90	17.50	17.10	16.70	16.50
41	18.70	18.40	18.00	17.60	17.20	16.70	16.50
42	18.80	18.50	18.00	17.60	17.20	16.80	16.60
43	18.90	18.60	18.10	17.70	17.20	16.80	16.60
44	19.00	18.70	18.20	17.80	17.30	16.90	16.70
45	19.10	18.80	18.30	17.90	17.40	16.90	16.70
46	19.20	18.90	18.40	18.00	17.50	17.00	16.80
47	19.30	19.00	18.50	18.10	17.60	17.10	16.90
48	19.40	19.10	18.60	18.20	17.70	17.20	17.00
49	19.50	19.20	18.70	18.30	17.80	17.30	17.10
50	19.70	19.40	18.80	18.40	17.90	17.40	17.20
51	19.90	19.60	19.00	18.50	18.00	17.50	17.30
52	20.10	19.80	19.20	18.70	18.10	17.60	17.40
53	20.30	20.00	19.40	18.90	18.30	17.70	17.50
54	20.50	20.20	19.60	19.10	18.50	17.80	17.60
55	20.70	20.40	19.80	19.30	18.70	18.00	17.80
56	20.90	20.60	20.00	19.50	18.90	18.20	18.00
57	21.20	20.90	20.20	19.70	19.10	18.40	18.20
58	21.50	21.20	20.50	19.90	19.30	18.60	18.40
59	21.80	21.50	20.80	20.10	19.50	18.80	18.60
60			21.10	20.40	19.70	19.10	18.80
61				20.70	19.90	19.30	19.00
62					20.10	19.50	19.30
63						19.70	19.60
64							19.90

Table F

Females — Class B and C members to whom regulation D2(2) does not apply

	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
40	19.40	19.10	18.60	18.00	17.40	16.90	16.60
41	19.60	19.30	18.70	18.10	17.50	17.00	16.70
42	19.70	19.40	18.80	18.20	17.60	17.10	16.80
43	19.80	19.50	18.90	18.30	17.80	17.20	16.90
44	19.90	19.60	19.00	18.40	17.90	17.30	17.00
45	20.10	19.70	19.10	18.50	18.00	17.40	17.10
46	20.20	19.90	19.20	18.60	18.10	17.50	17.20
47	20.40	20.00	19.40	18.80	18.20	17.60	17.30
48	20.50	20.20	19.50	18.90	18.30	17.70	17.40
49	20.60	20.30	19.60	19.00	18.40	17.80	17.50
50	20.80	20.40	19.80	19.20	18.60	17.90	17.60
51	21.00	20.60	19.90	19.30	18.70	18.00	17.70
52	21.10	20.80	20.10	19.40	18.80	18.20	17.90
53	21.30	21.00	20.30	19.60	19.00	18.30	18.00
54	21.50	21.20	20.40	19.80	19.10	18.40	18.10
55	21.70	21.40	20.60	19.90	19.20	18.60	18.20
56	21.90	21.60	20.80	20.10	19.40	18.70	18.30
57	22.10	21.80	21.00	20.30	19.60	18.80	18.50
58	22.30	22.00	21.20	20.50	19.80	19.00	18.70
59	22.60	22.20	21.40	20.70	20.00	19.20	18.90
60			21.70	20.90	20.20	19.40	19.10
61				21.20	20.40	19.60	19.30
62					20.50	19.80	19.50
63						20.00	19.80
64							20.10

Table G

Males — Class B and Class C members to whom regulation D2(2) applies

	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	20.20	19.90	19.30	18.70	18.20	17.60	17.30
47	20.40	20.00	19.40	18.80	18.30	17.70	17.40
48	20.60	20.20	19.50	18.90	18.40	17.80	17.50
49	20.80	20.40	19.60	19.00	18.50	17.90	17.60
50	21.00	20.60	19.80	19.20	18.60	18.00	17.70
51	21.20	20.80	20.00	19.40	18.70	18.10	17.80
52	21.40	21.00	20.20	19.60	18.80	18.20	17.90
53	21.60	21.20	20.40	19.80	19.00	18.30	18.00
54	21.80	21.40	20.60	20.00	19.20	18.50	18.10
55	22.00	21.60	20.80	20.20	19.40	18.70	18.30
56	22.30	21.90	21.00	20.40	19.60	18.90	18.50
57	22.60	22.20	21.30	20.60	19.80	19.10	18.70
58	22.90	22.50	21.60	20.80	20.00	19.30	18.90
59	23.20	22.80	21.90	21.10	20.30	19.50	19.10
60			22.30	21.40	20.60	19.80	19.40
61				21.80	20.90	20.10	19.70
62					21.10	20.30	20.00
63						20.50	20.30
64							20.70

Table H

Females — Class B and Class C members to whom regulation D2(2) applies

	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below	Percentage of Salary payable at next birthday after election by member with normal retirement age below
Age on next birthday after election	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	22.60	22.20	21.40	20.70	19.90	19.20	18.80
47	22.70	22.30	21.50	20.80	20.00	19.30	18.90
48	22.90	22.50	21.60	20.90	20.10	19.40	19.00
49	23.10	22.70	21.80	21.00	20.20	19.50	19.10
50	23.30	22.90	22.00	21.10	20.30	19.60	19.20
51	23.50	23.10	22.20	21.30	20.40	19.70	19.30
52	23.70	23.30	22.40	21.50	20.60	19.80	19.40
53	23.90	23.50	22.60	21.70	20.80	19.90	19.50
54	24.10	23.70	22.80	21.90	21.00	20.10	19.60
55	24.30	23.90	23.00	22.10	21.20	20.30	19.80
56	24.50	24.10	23.20	22.30	21.40	20.50	20.00
57	24.80	24.30	23.40	22.50	21.60	20.70	20.20
58	25.10	24.60	23.60	22.70	21.80	20.90	20.40
59	25.40	24.90	23.90	22.90	22.00	21.10	20.60
60			24.20	23.20	22.30	21.30	20.80
61				23.60	22.60	21.50	21.10
62					22.80	21.70	21.40
63						21.90	21.70
64							22.00

Part III — Payments under Regulation C15

Table J — Males

Age on next birthday after election	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below
	60	61	62	63	64	65
25	0.07
26	0.07
27	0.07
28	0.07
29	0.08
30	0.08
31	0.08
32	0.08
33	0.09
34	0.09
35	0.09
36	0.10
37	0.10	0.10
38	0.11	0.10	0.10
39	0.12	0.11	0.10	0.09
40	0.12	0.11	0.11	0.10	0.09
41	0.13	0.12	0.11	0.10	0.10	0.09
42	0.14	0.13	0.12	0.11	0.10	0.10
43	0.14	0.13	0.12	0.12	0.11	0.10
44	0.15	0.14	0.13	0.12	0.11	0.11
45	0.16	0.15	0.14	0.13	0.12	0.11
46	0.17	0.16	0.15	0.14	0.13	0.12
47	0.19	0.17	0.16	0.15	0.14	0.13
48	0.21	0.19	0.17	0.16	0.15	0.14
49	0.23	0.21	0.18	0.17	0.16	0.15
50	0.25	0.23	0.20	0.18	0.17	0.16
51	0.28	0.25	0.22	0.20	0.18	0.17
52	0.32	0.28	0.25	0.22	0.20	0.18
53	0.37	0.32	0.28	0.24	0.22	0.20
54	0.43	0.36	0.31	0.27	0.24	0.22
55	0.52	0.42	0.36	0.31	0.27	0.24
56	0.65	0.51	0.42	0.35	0.30	0.27
57	0.87	0.63	0.50	0.41	0.34	0.30
58	1.30	0.84	0.62	0.49	0.40	0.35
59	2.62	1.26	0.83	0.61	0.48	0.41
60		2.53	1.24	0.82	0.60	0.48
61			2.48	1.22	0.80	0.60
62				2.40	1.20	0.80
63					2.37	1.21
64						2.39

Table K — Females

Age on next birthday after election	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below
	60	61	62	63	64	65
21	0.015
22	0.016
23	0.016
24	0.016
25	0.017
26	0.017
27	0.018
28	0.019
29	0.019
30	0.020
31	0.021
32	0.022
33	0.023
34	0.024
35	0.024
36	0.026
37	0.027	0.025
38	0.029	0.026	0.024
39	0.030	0.027	0.026	0.024
40	0.031	0.029	0.027	0.025	0.024
41	0.033	0.030	0.028	0.026	0.025	0.024
42	0.035	0.032	0.030	0.028	0.026	0.025
43	0.038	0.034	0.031	0.029	0.027	0.026
44	0.040	0.036	0.034	0.031	0.029	0.027
45	0.043	0.039	0.036	0.033	0.030	0.029
46	0.046	0.041	0.038	0.035	0.032	0.030
47	0.050	0.045	0.041	0.037	0.034	0.032
48	0.054	0.048	0.044	0.040	0.037	0.034
49	0.060	0.053	0.048	0.043	0.040	0.037
50	0.066	0.058	0.052	0.047	0.043	0.040
51	0.074	0.064	0.057	0.051	0.046	0.043
52	0.083	0.071	0.063	0.056	0.050	0.046
53	0.095	0.080	0.070	0.062	0.055	0.050
54	0.112	0.092	0.079	0.069	0.061	0.055
55	0.135	0.108	0.091	0.078	0.068	0.061
56	0.169	0.129	0.106	0.089	0.076	0.068
57	0.225	0.162	0.127	0.104	0.087	0.076
58	0.337	0.216	0.159	0.125	0.102	0.087
59	0.672	0.325	0.212	0.156	0.122	0.102
60		0.651	0.317	0.207	0.152	0.122
61			0.636	0.311	0.203	0.152
62				0.609	0.301	0.202
63					0.598	0.303
64						0.602

SCHEDULE C3 — Additional voluntary contributions

Making and variation of elections

1

• (1) An election by a member to pay contributions under regulation C24 shall specify—

• (a) the amount of the additional contributions which he wishes to pay (expressed either as a percentage of his remuneration or as a sum payable at the times mentioned in paragraph 4); and

• (b) the proportion (if any) of the contributions which he wishes to be used to provide benefits payable in the event of death.

• (2) A member who has made an election under regulation C24 may at any time elect—

• (a) to vary the amount of his contributions or the proportion of them that he is to continue to pay which are to be used to provide benefits payable on death; or

• (b) to discontinue those contributions.

• (3) An election by a member under regulation C24 or this paragraph shall be made by notice given in writing to the member’s employing authority.

Payment and amount of AVCs

2

• (1) The Committee may require, before any contributions are first made pursuant to the election, that the amount of the contributions payable under regulation C24 in any tax year shall be not less than the amount specified in regulation 2(8) of the Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations (Northern Ireland) 1987[^f00084].

• (2) The amount of the contributions payable in any tax year is limited in accordance with paragraph 5 of Schedule C4.

3

No contributions shall be payable under regulation C24 with respect to any period—

• (a) during which the person contributing is not a member, or

• (b) subject to paragraph 4, after the time when he ceases to be employed by the employing authority to which notice was given under paragraph 1.

4

Contributions under regulation C24 shall normally be payable on the member’s usual pay day.

Functions of employing authorities and the Committee

5

• (1) As soon as an employing authority receives a notice under paragraph 1 it shall forward it to the Committee.

• (2) The Committee shall give effect to a notice under paragraph 1 as soon as reasonably practicable, and in any event—

• (a) in the case of a notice under paragraph 1(1), so that the member may begin to pay his contributions under paragraph 4 before the expiry of the period of six months beginning with the date on which he gives notice, and

• (b) in the case of a notice under paragraph 1(2), so that the member may pay his contribution at the varied amount or in the varied proportions, or, as the case may be, cease to pay his contributions, before the expiry of the period of three months beginning with that date.

6

• (1) Where a notice under paragraph 1 specifies that all or part of the contributions are to be used to provide benefits payable in the event of death, the Committee shall make arrangements for the provision of those benefits under a pension policy.

• (2) The pension policy shall provide that the Committee is to make payments to the insurance company with which the policy is entered into of the same amounts as the contributions to be used as mentioned in sub-paragraph (1) within one month of the day on which they are payable by the member under paragraph 4.

• (3) The policy shall—

• (a) be subject to the conditions mentioned in paragraphs 2 and 3 of this Schedule;

• (b) allow the member to vary his election under paragraph 1(2);

• (c) make provision for the arrangements mentioned in paragraphs 10 to 14 and 21 in the event of a change of employment by the member or, as the case may be, potential overpayment.

• (4) Where—

• (a) a person to whom regulation C8 applies was before the commencement of his relevant service (as defined in that regulation) paying contributions to be used to provide benefits payable in the event of death, and

• (b) he has not elected to discontinue those contributions,

the Committee shall continue to make the appropriate payments in respect of him during the period of his relevant service in accordance with the arrangements made under this paragraph.

7

• (1) The Committee shall invest with a relevant body any contributions which are not to be used to provide benefits payable in the event of death.

• (2) Subject to sub-paragraph (3) and paragraphs 10 to 16, on the member ceasing to be a member of the Scheme the Committee shall as soon as reasonably practicable apply the accumulated value of the contributions invested as mentioned in sub-paragraph (1) to the provision of additional pension benefits under a pension policy.

• (3) If the member dies before such a policy is entered into, the accumulated value shall be payable to his personal representatives.

• (4) The contributions invested in accordance with sub-paragraph (1) shall not be used to provide benefits in the form of a lump sum unless—

• (a) the aggregate of the pension benefits provided under Parts D to G and the additional pension benefits provided by the pension policy mentioned in sub-paragraph (2) do not exceed the annual rate or amount referred to in regulation H5; and

• (b) the pension benefits provided under those Parts are being compounded in accordance with that regulation.

8

The benefits under a pension policy entered into under paragraph 6 or 7 shall be money purchase benefits the value of which is reasonable having regard to the amount of the contributions paid.

9

The Committee—

• (a) shall consult the member before entering into a pension policy under paragraph 6 or 7; and

• (b) shall give effect, so far as is practicable and subject to paragraph 8, to his wishes with respect to the benefits to be provided under it.

Changes of employment in which membership is continued

10

• (1) If a member—

• (a) ceases to be employed by the employing authority to which notice was given under paragraph 1(1);

• (b) was making payments of additional contributions up to the date of cessation, and

• (c) before the expiry of the period of one month and one day beginning with that date enters a new employment in which he is also a member;

he may elect that his election to pay contributions under regulation C24 should continue to have effect.

• (2) An election under sub-paragraph (1) shall be made by notice given in writing to the member’s new employing authority before the expiry of the period of one month beginning with the date on which the new employment begins.

11

As soon as the new employing authority receives a notice of election under paragraph 10 it shall forward it to the Committee.

12

• (1) Subject to sub-paragraph (2), the member shall, with effect from the next pay day after the day on which notice was given under paragraph 10, make payments of contributions under regulation C24 in his new employment under his notice under paragraph 1(1) (as it has effect for the time being).

• (2) No payment of contributions under regulation C24 shall be made with respect to the period (if any) between the two employments mentioned in paragraph 10.

13

The Committee shall in respect of contributions made under regulation C24 by the member in his new employment—

• (a) apply any continuing contributions, which are specified to be used to provide benefits payable in the event of death, towards the pension policy mentioned in paragraph 6; and

• (b) continue to invest all contributions paid by him and not specified to be so used in the manner mentioned in paragraph 7.

14

Paragraphs 7(2) and 10 to 16 shall have effect in relation to a cessation of the new employment as if the new employment were the one in relation to which notice was given under paragraph 1(1) .

Cessation of membership or employment

15

• (1) Where a person who has given notice under paragraph 1(1) of an election under regulation C24 to his employing authority—

• (a) has ceased to be employed by that authority; or

• (b) has ceased to be a member without ceasing to be so employed,

he may elect to have the accumulated value of the invested additional contributions mentioned in paragraph 7(2), used—

• (i) in the case mentioned in paragraph (a), in one or more of the ways mentioned in sub-paragraph (2); and

• (ii) in the case mentioned in paragraph (b) in one or both of the ways mentioned in paragraphs (b) and (e) of that sub-paragraph.

• (2) The ways referred to in sub-paragraph (1) are—

• (a) to subscribe to an occupational pension scheme;

• (b) to subscribe to a personal pension scheme;

• (c) to subscribe to a self-employed pension arrangement;

• (d) to purchase an appropriate policy from one or more insurance companies; or

• (e) to subscribe to an additional voluntary contributions scheme.

16

Where a person receives a refund under regulation C21 as a consequence of ceasing—

• (a) to be employed by an employing authority; or

• (b) to be a member,

he must receive immediate payment of the accumulated value of the invested additional contributions mentioned in paragraph 7(2).

17

Paragraph 3 shall not preclude a member who has again become employed by a LGPS employer (and has not elected under paragraph 10) making a fresh election under regulation C24 by notice under paragraph 1 in relation to his new employment.

Separate treatment of AVCs from other contributions

18

Regulations C21 and C23 (return of contributions) and paragraphs 3 and 4 of Schedule C4 (limitations on contributions) do not apply to contributions payable under (or interest on late payments which relate to contributions under) regulation C24.

19

The making of contributions under regulations C24, and any rights or liabilities arising under a pension policy entered into under paragraphs 6 or 7, shall be left out of account in calculating the amount of a transfer value payable under Part K; and regulations H4 (forfeiture etc.) and L9 (recovery or retention) and Part J (decisions and appeals) do not apply in relation to benefits under such a policy.

Inward transfer of AVC rights

20

• (1) A member may, when giving a notice under regulation K14(1), also give written notice to the Committee that he wishes it to accept a transfer value relating to some or all of the rights to benefits arising out of an additional voluntary contributions provision or an additional voluntary contributions scheme to be used to provide money purchase benefits as specified in paragraphs 6, 7 and 8.

• (2) Where such a notice is given the transfer value shall be accepted and so used by the Committee, and paragraphs 6 to 9, 18 and 19 shall apply in relation to the transfer value as they apply to contributions, except that for references to a notice under paragraph 1(1) or (2) there shall be substituted a reference to the notice under sub-paragraph (1).

Over-provision: calculation and return of surplus funds

21

• (1) The Committee shall comply—

• (a) with the requirements of regulation 5 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993[^f00085], and

• (b) if the Scheme is the leading scheme in relation to a member, with the requirements of regulation 6 of those regulations, so far as they concern main schemes.

• (2) Where any surplus funds fall to be repaid in accordance with regulation 6 of those regulations, the Committee shall make the repayment to the member (or, if he has died, to his personal representatives)—

• (a) where the over-provision relates to the benefit payable in the event of death, out of the accumulated value of the payments made by the Committee with respect to the pension policy under paragraph 6, and

• (b) where any other benefit is abated, out of the accumulated value of the additional contributions mentioned in paragraph 7(2).

• (3) In this paragraph—

• “leading scheme” and “main schemes” have the meanings given in regulation 2 of those regulations; and

• “surplus funds” has the meaning given in regulation 6 of those regulations.

Supplemental

23

In this Schedule—

• “insurance company” means—a body authorised under section 3 or 4 of the Insurance Companies Act 1982[^f00086] to carry on long term business and acting through a branch or agency in the United Kingdom;an EC company which is lawfully carrying on long term business, or providing long term insurance, in the United Kingdom; orfriendly society within the meaning of the Friendly Societies Act 1992[^f00087] (including any society which is to be treated as a registered friendly society by virtue of section 96(2) of that Act),and expressions used in paragraph (a) or (b) have the meanings given in the Insurance Companies Act 1982;

• “money purchase benefits” has the same meaning as in the Pension Schemes (Northern Ireland) Order 1993[^f00088];

• “pension policy” means a contract entered into on behalf of the member by the Committee with an insurance company for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Parts D to G; and

• “relevant body” means—a person within the meaning of section 612 of the Income and Corporation Taxes Act 1988[^f00089] for the time being operating a scheme which is an approved scheme for the purposes of Chapter I of Part XIV of that Act and provides benefits in relation to persons who have paid contributions to it which are in addition to those provided in relation to those persons under an occupational pension scheme, orbuilding society within the meaning of the Building Societies Act 1986[^f00090].

SCHEDULE C4 — Limitations on contributions and benefits

Part I — General

“Class A members”, “Class B members” and “Class C members”

1

• (1) In this Schedule,

• “member” includes a former member;

• “Class A member” means a member who—became a member on or after 1st June 1989 and is not to be treated as a Class B member or Class C member by virtue of sub-paragraph (2); orwas a Class B member or a Class C member immediately before that date and is deemed to have become a Class A member by virtue of making an election under sub-paragraph (3);

• “Class B member” means a member who—became a member on or after 17th March 1987 and before 1st June 1989;is not to be treated as a Class C member by virtue of sub-paragraph (2); ...is not deemed to have become a Class A member by virtue of making an election under sub-paragraph (3); and has continued to be a member since before 1st June 1989 and has either not had a continuity break or satisfies one of the continuity conditions mentioned in sub-paragraph (7) in relation to any period when he was not a member.

• “Class C member” means a member who—became a member before 17th March 1987 and has not had a continuity break or is to be treated as a Class C member by virtue of sub-paragraph (2); ...has continued to be a member since before 17th March 1987 or satisfies one of the continuity conditions mentioned in sub-paragraph (7) in relation to any period when he was not a member; andis not deemed to have become a Class A member by virtue of duly making an election under sub-paragraph (3).

• “continuity break” is a change of employment from a LGPS employer (including an admission body) to a non-associated or transferee admission body (as defined in regulation B6(16)(c) and (g)) but does not include a change in the case of a person who was a member of the Scheme on 2nd April 2001

• (2) A person may be treated for the purposes of this Schedule as being a Class B member or a Class C member, notwithstanding that he did not become a member of the Scheme before 1st June 1989 or, as the case may be, 17th March 1987, if on application to them by the Committee the Commissioners of Inland Revenue agree in writing that he may be so treated by virtue of previous membership of a pension scheme approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988.

• (3) If a Class B member or a Class C member duly elects by notice in writing to the Committee before the relevant date that he wishes to be treated as a Class A member for the purposes of this Schedule, he shall be deemed to have become a Class A member on 1st June 1989.

• (4) For the purposes of sub-paragraph (3) “the relevant date”, in relation to any member, means the date on which he ceases to be a member for any reason (including death).

• (5) For the purposes of this paragraph, a person shall only be treated as being a Class B member or a Class C member at any time by virtue of having become a member before 1st June 1989 or, as the case may be, 17th March 1987, if—

• (a) he has continued to be a member throughout a period beginning before that date and ending with that time; or

• (b) the continuity conditions mentioned in sub-paragraph (7) are satisfied in relation to the part of that period when he was not a member.

• (6) Where a member who was eligible to become a member at a time when he would have become a Class B member or a Class C member as the case may be applies for membership after that date by virtue of being a person to whom regulation K17 applies, he shall be treated as a Class B or a Class C member as the case may be at any time if—

• (a) he continues to be a member throughout the period beginning with the date when he becomes a member of the Scheme and ending with that time; or

• (b) the continuity conditions mentioned in sub-paragraph (7) are satisfied in relation to the part of that period when he was not a member.

• (7) The continuity conditions mentioned in sub-paragraph 1(1), (5)(b) and (6)(b) are—

• (a) that his membership ceased on his secondment or posting to another employer, at the time of the secondment or posting he had a definite expectation that he would become a member again when it ended, and he again became a member at the end of his secondment or posting;

• (b) his membership ceased by reason of his unpaid absence and he began paying contributions again under regulation C3 within one month of returning to work;

• (c) in the case of a female member, her membership ceased wholly or partly because of pregnancy or confinement and she began paying contributions again under that regulation within one month of returning to work in accordance with Article 111 the Employment Rights (Northern Ireland) Order 1996[^f00091] (which confers the right to return to work following pregnancy or confinement);

• (d) his membership ceased otherwise than as mentioned in paragraph (a), (b) or (c) and within one month he rejoined the Scheme and began paying contributions again under regulation C3; or

• (e) that his membership ceased by reason of the member opting out of the Scheme as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986[^f00092].

Remuneration of Class A members: “permitted maximum”

2

• (1) Subject to paragraph 6, in determining the remuneration of a Class A member for the purposes of these regulations, any payments in excess of the permitted maximum shall be disregarded.

• (2) For the purposes of this Schedule “permitted maximum” shall be construed in accordance with section 590C(2) of the Income and Corporation Taxes Act 1988[^f00093].

Part II — Limitations on Contributions

General 15 per cent. limitation

3

• (1) Subject to paragraph 4, the total contributions to which this paragraph applies, which are paid by a member in any tax year to the fund in respect of all employments in relation to which he is a member, shall not exceed 15 per cent. of his remuneration for that year.

• (2) This paragraph applies to all contributions paid by the member—

• (a) under Part C (other than under regulation C24), or

• (b) under Part C of the 1992 regulations, except regulation C11 (in so far as that Part is continued in effect by virtue of Schedule C5 or Schedule M2), including instalments payable under regulation C7(15) of those regulations.

Excess contributions payable by lump sum: Class B and C members

4

• (1) If the aggregate of the following amounts payable by a Class B member or a Class C member, namely—

• (a) any amount by way of additional contributions in pursuance of—

• (i) a notice given under regulation 43 of the 1981 regulations, or

• (ii) an election made under regulation C9(1), C13 or C14,

• (b) the amount of an instalment payable in pursuance of an election under regulation C9 of the 1992 regulations,

• (c) any other amounts payable by him under any of those regulations, and

• (d) the amount payable by him by way of contributions under regulation C3,

exceeds 15 per cent. of his remuneration, he shall satisfy his liability in respect of the excess by payment of a lump sum of an amount determined in such manner as may be approved by the Government Actuary having regard to such factors as he considers appropriate (and he may issue such Tables as he considers appropriate for the purposes of such determinations) to represent the capital value of the excess.

• (2) The contributions to which paragraph 3 applies do not include any payment made by a Class B member or a Class C member under regulation C19(5).

Additional voluntary contributions

5

The amount of the contributions payable under regulation C24 in any tax year, when aggregated with the amount of any other contributions payable under these regulations or to an additional voluntary contributions scheme, within the meaning of that regulation, (whether or not payable under these regulations), shall not exceed the amount allowed to be deducted under subsection (7) of section 592 of the Income and Corporation Taxes Act 1988 as specified in or under subsection (8) or, as the case may be, subsection (8A) of that section.

Part III — Limitations on benefits

Restrictions on “pensionable remuneration”: Class A members with transferred-in membership

6

Where regulation 5(2) of the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990[^f00094] applies in relation to a member, for the purpose of calculating any benefit in respect of him under these regulations, paragraph 2(1) does not apply to so much of the benefit as is calculated by reference to membership which he is entitled to count by virtue of regulation K15.

“Pensionable remuneration”: retirement grants for Class B members

7

For the purpose of calculating the retirement grant of a Class B member, his pensionable remuneration shall not exceed £100,000 (or such other sum as may for the time being be specified by the Treasury for the purposes of section 590(3) of the Income and Corporation Taxes Act 1988 as that section continues to have effect as respects Class B members by virtue of paragraph 18(2) of Schedule 6 to the Finance Act 1989[^f00095]).

Restrictions on membership period used for calculating amounts of benefits

8

• (1) Subject to paragraph 10 for the purpose of calculating the amount of any benefit under Part D—

• (a) no account shall be taken of so much of the member’s total period of membership as—

• (i) in the case of a Class A member, exceeds 40 years; and

• (ii) in the case of a Class B member or a Class C member, is membership before he attains the age of 60 years and exceeds 40 years, and

• (b) where an amount is recovered or retained under regulation L9 (recovery or retention where former member has misconduct obligation), membership shall be left out of account to the extent necessary to reduce the actuarial value referred to in regulation L9(2) by that amount.

• (2) For the purposes of sub-paragraph (1)(a), a period which a person is entitled to count as a period of membership by virtue of regulation D7(2) (ill-health) or F6(1)(a) or (b) of the 1992 regulations (war service) shall be treated as membership before attaining the age of 60 years.

• (3) Where a retirement grant falls to be reduced under paragraph 1, 2(1) or 3(1) of Schedule D2 (reduction in standard retirement grant on account of contingent spouse’s pension), any period of membership to be left out of account by virtue of paragraph (1)(a) shall be taken from the beginning of the person’s period of membership.

9

Subject to paragraph 10 where the aggregate length of—

• (a) the total period of membership in relation to the relevant employment (excluding any membership which is to be left out of account by virtue of paragraph 8(1)(a)), and

• (b) any earlier period which was taken into account in the calculation of a retirement pension, an annual pension under the former regulations, or a superannuation allowance under Part I of the Act of 1937, or in respect of which any pension was granted under a local Act scheme,

exceeds—

• (i) in the case of a Class A member, 40 years, or

• (ii) in the case of a Class B or Class C member, 45 years,

then, for the purpose of calculating any benefit the period mentioned in paragraph (a) is reduced by a period equal to the excess.

10

Where—

• (a) the calculation of any benefit in respect of a member is by reference to membership which he is entitled to count by virtue of regulation K15; and

• (b) the aggregate of—

• (i) the period mentioned in regulation K15(1)(a) which he is entitled to count as a period of membership, and

• (ii) the period of membership in relation to the relevant employment (excluding any period in excess of 40 years)

exceeds 40 years

that aggregate shall be used for the calculation of the amount of any benefit under Part D subject to any overriding limit on the maximum total benefits, whether in the form of annual pension payments or a lump sum, that may be provided on retirement for the purposes of approval by the Commissioners of Inland Revenue under Chapter 1 of Part XIV of the Income and Corporation Taxes Act 1988[^f00096].

Death grants

11

• (1) Subject to sub-paragraph (2), for the purpose of calculating the amount of a death grant under Part E no account shall be taken of so much of the member’s total period of membership as—

• (a) in the case of a Class A member, exceeds 40 years; and

• (b) in the case of a Class B member or a Class C member, is membership before he attains the age of 60 years and exceeds 40 years.

• (2) Where a death grant is reduced under regulation E5, any period of membership to be left out of account under sub-paragraph (1) is to be taken from the beginning of the period of membership.

SCHEDULE C5 — Provisions concerning outstanding payments due under previous regulations

Continuation of certain payments

1

• (1) Without prejudice to Schedule M2 to these regulations, where immediately before the commencement date any payments remained to be made (or were deemed to be due) under a provision of the 1992 regulations which is re-enacted in these regulations, they shall be deemed to be payments due under the corresponding provision of these regulations.

• (2) Without prejudice to the generality of sub-paragraph (1), any payments remaining to be made under a provision of the 1992 regulations specified in column (1) of the Table below (including any payments treated as being made under any such provision by virtue of regulation C10(1) of those regulations), shall be deemed to be payments due under the provision of these regulations specified in column (2).

Column (1)	Column (2)
1992 regulations	These regulations
Regulation C2	Regulation C5
Regulation C3	Regulation C7
Regulation C5	Regulation C9
Regulation C9	Regulation C13
Regulation C11	Regulation C24

• (3) Subject to any contrary provision made by these regulations and, in particular, the following provisions of this Schedule, where—

• (a) immediately before 1st March 1993 any payments remained to be made under regulation C10 of the 1992 regulations, or

• (b) immediately before the commencement date any payments remained to be made under a provision of the 1992 regulations specified in paragraph (4) (including any payments treated as being made under any such provision by virtue of regulation C10(1) of those regulations),

then, notwithstanding the revocations made by these regulations—

• (i) those payments remain payable;

• (ii) in so far as any provisions which immediately before the commencement date have effect in relation to those payments are not re-enacted in these regulations, they shall be deemed to have continued in effect in relation to those payments (with such modifications as may be appropriate); and

• (iii) where any such provisions are so re-enacted, the corresponding provision of these regulations shall continue to have effect in relation to them.

• (4) The payments mentioned in paragraph (3)(b) are payments under the following provisions of the 1992 regulations—

• (a) regulation C6 (additional payments by certain pensionable employees in respect of previous service);

• (b) regulation C7 (additional payments in respect of previous part-time service);

• (c) regulation C9 (payments to avoid reduction of retiring allowance or death grant, where election to make payment by lump sum or instalments).

• (5) The following provisions of this Schedule are without prejudice to the generality of this paragraph.

Counting of extra membership periods on completion of payments begun under earlier provisions

2

Without prejudice to paragraph 7 of Schedule M2—

• (a) where paragraph 1(1) applies, on the making or, as the case may be, the completion or discontinuance of any payments deemed to be due under regulation C9, a member is entitled to count additional membership in accordance with regulation C9(1);

• (b) on the making or as the case may be the completion or discontinuance of any such payments as are mentioned in paragraph 1(4) or paragraph 1(5) (“the relevant event”) a member is entitled to count additional membership to the same extent as if the relevant event had occurred—

• (i) in the case of the payments mentioned in paragraph 1(4), before 1st March 1993; and

• (ii) in the case of the payments mentioned in paragraph 1(5), before the commencement date.

Part-timers buying additional periods

3

• (1) Notwithstanding any other provision in these regulations where immediately before the commencement date paragraph 6 of Schedule 9 to the 1981 regulations (amount payable by a part-time employee purchasing additional periods of reckonable service to be calculated by reference to remuneration in a single comparable whole-time employment) is deemed to have applied in accordance with sub-paragraph (3) as respects the amount to be paid by an employee, then, subject to regulation C12(5)—

• (a) the period which he is entitled to count as a period of membership, and

• (b) the payments to be made by him,

shall continue to be calculated in the same manner as was applicable immediately before the commencement date.

• (2) Where—

• (a) immediately before the commencement date a pensionable employee in whole-time employment was making payments under regulation C5 of the 1992 regulations in order to reckon an additional period as reckonable service, and

• (b) on that date that employment ceases to be whole-time and becomes part-time employment by virtue only of the amendment of any definitions by these regulations,

then—

• (i) nothing in these regulations shall affect the period which he is entitled to count as a period of membership by virtue of his having made payments before the commencement date calculated in accordance with the 1992 regulations, and

• (ii) without prejudice to any variation of the election which may be agreed between him and his employing authority or to any relevant change in his circumstances after that date—

• (I) payments made by him on or after that date shall be made by reference to his actual remuneration for the time being, but

• (II) the period of membership which he is entitled to count by virtue of them shall continue to be calculated on the same basis as if his employment were a whole-time employment.

• (3) Paragraph 6 of Schedule 9 to the 1981 regulations is deemed to have applied from the 1st March 1993 to immediately before the commencement date.

Additional payments by certain members in respect of previous service

4

Without prejudice to the previous provisions of this Schedule the revocation of regulation C6 of the 1992 regulations (additional payments by certain members in respect of previous service) shall not affect its operation as respects anything which immediately before the commencement date remains to be done under that regulation, and payments made under that regulation are to be treated for the purposes of these regulations as if they consisted of contributions made under regulation C3 in respect of employment in relation to which the person was a member.

5