Local Government Pension Scheme Regulations (Northern Ireland) 2000

Increase in return of contributions

K19

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Provision of information, charging and prescribed persons

K20

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Transfers of certain members who are eligible to join approved non-local government schemes

Certain members who become subject to other pension schemes in the same employment

K21

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Requests for transfer payments: regulation K21 employees and employees of ineligible employers

K22

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Part L — Pension Fund and Payments by Employers

The pension fund

Continuation of existing superannuation fund

L1

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Accounts audit and annual report

Accounts audit and annual report

L2

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Valuations and rates of contributions and adjustments

Valuations of fund

L3

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Actuary’s certificates

L4

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Employers' liability to make payments

Employer’s contributions

L5

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Employer’s further payments

L6

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Payments by employing authorities to the Committee

L7

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Transfers, recovery and retention from the fund in misconduct cases

Transfer of sums from the fund to compensate for former member’s misconduct

L8

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Recovery or retention where former member has misconduct obligation

L9

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Certain statutory payments to be met out of the fund

Pension increases and cash equivalents under the Pension Schemes (Northern Ireland) Act 1993

L10

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Pension increases under the Pensions (Increase) Act (Northern Ireland) 1971 and the Pensions Increase (Northern Ireland) Order 1974

L11

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Contributions equivalent premium

L12

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Constitution and powers of the Committee

Administration and Management

L13

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Part M — Miscellaneous and General Provisions

Modification in special cases

Modifications of regulations in special cases

M1

Schedule M1 has effect for the purposes of modifying these regulations in their application in the cases there mentioned.

Information and records

Information to be supplied by certain employees

M2

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Records to be kept by employing authorities and the Committee

M3

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Transmission of documents and information

M4

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Supplementary provisions

Right to opt out

M5

• (1) Where—

• (a) apart from this regulation, any provision of these regulations, which re-enacts with any modification any provision revoked by these regulations, would place any person to whom a relevant benefit is or may become payable in a worse position in relation to that benefit than that he would have been in if that modification had not been made, and

• (b) that person so elects, by notice in writing given to the Committee within the period of six months beginning with the commencement date,

then, subject to paragraph (3), these regulations shall have effect, in relation to him and to that benefit, as if these regulations had re-enacted the revoked provision without modification.

• (2) In this regulation—

• “relevant benefit” means a benefit payable to, or in respect of, a person who before the commencement date—ceased to hold an employment in respect of which he was a member (whether or not he has subsequently become a member again); ordied while in such employment; and

• “benefit” includes a return of contributions and any pension payable to a widow, widower or any dependant by virtue of a surrender.

• (3) If an election under paragraph (1) is made in relation to a benefit in respect of a person who is a member, or subsequently becomes a member again—

• (a) the election shall have effect in relation to the benefit only to the extent that it accrues or has accrued by virtue—

• (i) of periods of membership before the cessation referred to in paragraph (2)(a) (or, if there has been more than one such cessation, the last of them before the commencement date); or

• (ii) of contributions paid in respect of such periods of membership; and

• (b) in determining entitlement to, or the amount of, the benefit to that extent, he shall be treated as if he had never become a member again at any time after the cessation referred to in paragraph (2)(a) (but without prejudice to the application of this paragraph);

and these regulations shall have effect accordingly.

Transitional and transitory provisions

M6

Schedule M2 has effect for the purpose of making transitional provision and savings consequential on the making of these regulations.

Revocations

M7

The subordinate legislation specified in Schedule M3 is revoked to the extent specified in the third column (but subject to the provisions in Schedule C5 and the savings in Schedule M2).

Consequential amendments

M8

The subordinate legislation specified in Schedule M4 has effect subject to the amendments there specified (which are consequential on the making of these regulations).

SCHEDULE A1 — General Definitions

• “The Act of 1865” means the Union Officers' Superannuation (Ireland) Act 1865²⁶;

• “The Act of 1869” means the Local Officers' Superannuation Act (Ireland) 1869²⁷;

• “The Act of 1875” means the County Surveyors' Superannuation Act (Ireland) 1875²⁸;

• “The Act of 1919” means the Local Government (Ireland) Act 1919²⁹;

• “The Act of 1937” means the Local Government Superannuation Act 1937³⁰ or the Local Government Superannuation (Scotland) Act 1937³¹;

• “The Act of 1943” means the Belfast Corporation Act (Northern Ireland) 1943³²;

• “The Act of 1950” means the Local Government (Superannuation) Act (Northern Ireland) 1950³³;

• “The Act of 1953” means the Local Government Superannuation Act 1953³⁴;

• “The Acts of 1937 to 1953” means the Act of 1937 and the Act of 1953;

• “The Act of 1959” means the National Insurance Act (Northern Ireland) 1959³⁵;

• “The Act of 1972” means the Superannuation Act 1972³⁶;

• “The Act of 1975” means the Social Security (Northern Ireland) Act 1975³⁷;

• “The 1950 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1950³⁸;

• “The 1962 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1962³⁹;

• “The 1981 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1981⁴⁰;

• “The 1992 regulations” means the Local Government (Superannuation) Regulations (Northern Ireland) 1992⁴¹;

• “The 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002;

• “Actuary” means a Fellow of the Institute of Actuaries or of the Faculty of Actuaries;

• “Added period payment” means a payment made for the purposes of regulation C9, regulation C4 or C5 of the 1992 regulations, regulation 43 or 49 of the 1981 regulations, and includes any additional years which, having been granted thereunder or under any similar provision contained in any other enactment or scheme or any similar provision in a local Act scheme;

• “Added years” means an additional period which a person has become entitled to count as membership by virtue of—paragraph 2(b) of Schedule C5 so far as it applies to the payments mentioned in paragraph 1(4) of that Schedule;regulation D6(2) of the 1992 regulations;regulation 43 or 49 of the 1981 regulations;any other period allowed under any similar provision contained in any other enactment or scheme, which a member has become entitled to count as membership under or by virtue of any enactment by a member in relation to any such non-local government employment such as is mentioned in regulation 69 of the 1981 regulations;

• “Additional contributory payment” means a payment made under—paragraph 1(3) of Schedule C5 as it applies in relation to the payments mentioned in paragraph 1(4) of that Schedule; orregulation 38 of the 1981 regulations or regulation C10(2) of the 1992 regulations.

• “Additional voluntary contributions provision” and “Additional voluntary contributions scheme” have the meanings given in regulation C24;

• “Admission agreement” has the meaning given in regulation B6;

• “Admission agreement employee” has the meaning given in regulation B6(15);

• “Appropriate personal pension scheme” means a personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 3 of the Pension Schemes (Northern Ireland) Act 1993⁴²;

• “Appropriate policy” means a policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 91(2)(c) of the Pension Schemes (Northern Ireland) Act 1993;

• “Approved non-local government employment” means employment in which a person participates in an approved non-local government scheme;

• “Approved non-local government scheme” means a non-local government scheme—which is approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988⁴³, orwhich is approved by the Commissioners of Inland Revenue for the purposes of these regulations;

• “Assembly” means the Northern Ireland Assembly;

• “Base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

• “Belfast Corporation” means the council of the former county borough of Belfast;

• “The Belfast Corporation Superannuation Scheme” means the superannuation scheme made by the Belfast Corporation under section 5A of the Act of 1950, on 4th August 1964 or 20th April 1951 (both as amended) as the circumstances require;

• “Child” has the meaning given in regulation G1;

• “The commencement date” has the meaning given in regulation A1;

• “The Committee” means the Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Act of 1950;

• “Contracted-out employment” shall be construed in accordance with section 4 of the Pension Schemes (Northern Ireland) Act 1993 and “contracted-out”, in relation to a scheme, shall be construed in accordance with that section;

• “The contractual hours” has the meaning given in regulation B3(4);

• “The contractual weeks” has the meaning given in regulation B3(4);

• “Contributory employee” means a person who was entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937;

• “Death grant” means a death grant payable under Part E;

• “The Department” means the Department of the Environment;

• “Disqualifying break of service” means a continuous period of 12 months or longer during no part of which was the person concerned a member, a pensionable employee, or a contributory employee;

• “Earnings factors” means the earnings factors referred to in section 12 of the Pension Schemes (Northern Ireland) Act 1993;

• “Eligible child” has the meaning given in regulation G2;

• “Employee” has the meaning given in regulation B1(2);

• “Employer’s contribution” means a sum payable under regulation L9(1);

• “Employing authority” has the meaning given in regulation B15;

• “Employment” shall be construed as including office;

• “Enactment” shall be construed as including any instrument made under an Act;

• “Equivalent pension benefits” has the meaning given by sections 55(1)(a) and 56(1) of the Insurance Act;

• “Existing officer” means a person who was employed by a local authority immediately before 1st April 1950 in one or more than one office pensionable under—any of the enactments set out in the first column of the second Schedule to the Act of 1950; orany such enactment as extended or applied by any of the enactments set out in the second column of the said Schedule; orany local Act which made provision for the superannuation of any officers of a local authority otherwise than by means of a scheme involving the payment of contributions by those officers,and includes also any officer of the Northern Ireland Fire Authority constituted under the Fire Services (Amendment) Act (Northern Ireland) 1950⁴⁴, who before being appointed such an officer was an officer of a fire authority constituted under the Fire Services Act (Northern Ireland) 1947⁴⁵;

• “Fees” includes other payments in the nature of fees;

• “The former regulations” means the 1992 regulations, or as the circumstances require, the 1981 regulations, the 1962 regulations or the 1950 regulations and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

• “The fund” means the superannuation fund established under the 1950 regulations;

• “Government department” has the meaning given in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

• “Guaranteed minimum pension” means a guaranteed minimum pension under sections 10 and 13 of the Pension Schemes(Northern Ireland) Act 1993 (minimum pensions for earners, widows and widowers), so far as it is attributable to earnings factors for the tax year 1988-89 or for subsequent tax years, increased in accordance with the requirements of section 105 of that Act (annual increase of guaranteed minimum pension);

• “Ill-health retirement grant” has the meaning given in regulation D8;

• “The Great Britain Acts” means the National Insurance Acts 1965 to 1974⁴⁶;

• “The Insurance Act” means the National Insurance Act (Northern Ireland) 1966⁴⁷;

• “Insurance code” means the Insurance Act, the Great Britain Acts or the Isle of Man Act;

• “Interchange rules” means rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948⁴⁸ (pensions of persons transferring to different employment) and any similar instrument made, or having effect as if made, under any other Act which makes similar provision;

• “The Isle of Man Act” means the National Insurance (Isle of Man) Act 1961 (an Act of Tynwald);

• “Judicially separated” means judicially separated in circumstances in which the husband is not required by the order of any competent court to contribute to the support of his wife, and any such reference and any similar reference to judicial separation includes a reference to separation by an order made under the Domestic Proceedings (Northern Ireland) Order 1980⁴⁹, having by virtue of that Order the effect of a decree of judicial separation;

• “Latest retirement age” and “LRD” have the meanings given in regulation B2;

• “LGPS employer” has the meaning given in regulation B1 (and must be construed in accordance with regulation B6(15));

• “Local Act” includes a provisional order confirmed by Parliament;

• “local Act scheme” has—in relation to any time before 25th March 1972, the same meaning as in the Act of 1937, andin relation to any time on or after that date, the same meaning as in section 8 of the Act of 1972;

• “Local Authority” has the meaning assigned to it by Article 2 of the Order of 1972 and shall include the Northern Ireland Housing Executive;

• “Local Act contributor” has the same meaning as in the Act of 1937 and includes a person who, although not in the employment of a local Act authority, was entitled to participate in the benefits of a superannuation fund maintained under a local Act scheme;

• “Local government employment” means—in relation to any time before 1st March 1993, employment by virtue of which the person employed was, or is deemed to have been, a contributory employee or a local Act contributor; andin relation to any time after 28th February 1993, employment by virtue of which the person employed is or has been, or is or has been deemed to be, a member of the Scheme, or a pensionable employee (within the meaning of the 1992 regulations) or a local Act contributor.

• “Manual worker” is an employee who is not an officer;

• “Member” shall be construed in accordance with Part B;

• “Non-local government scheme” means an occupational pension scheme or other arrangements for superannuation, not being—the superannuation scheme provided for in regulations made under the Act of 1950; orthe superannuation scheme provided in regulations for the time being in force under Article 9 of the Order of 1972.

• “Non-participating employment” has the same meaning as in section 55 of the Insurance Act or the corresponding provision of the Great Britain Acts or the Isle of Man Act;

• “Normal retirement age” and “NRD” have the meanings given in regulation C2(1);

• “Occupational pension scheme” means an occupational pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 other than—a retirement benefits scheme (as defined in section 611 of the Income and Corporation Taxes Act 1988) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act,an additional voluntary contributions scheme,an appropriate policy,a personal pension scheme, ora self-employed pension arrangement;

• “Officer” means an employee whose duties are wholly or mainly administrative, professional, technical or clerical;

• “Ordinary maternity leave” means, for any period prior to 24th September 1996, leave under Article 15 of the Industrial Relations (No. 2) (Northern Ireland) Order 1976 and for any period commencing on or after 24th September 1996, leave under Part IX of the Employment Rights (Northern Ireland) Order 1996;

• “The Order of 1972” means the Superannuation (Northern Ireland) Order 1972⁵⁰;

• “parental leave” means leave under regulation 13(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999;

• “Part-time employee” has the meaning given in regulation B3(3) and “part-time” shall be construed accordingly;

• “Payment in lieu of contributions” means a payment made in lieu of contributions under the Act of 1959, the Insurance Act, the Great Britain Acts or the Isle of Man Act;

• “Pensionable employee” has the same meaning as in the 1992 regulations;

• “Pensionable remuneration” shall be construed in accordance with regulation D1;

• “The Pensions Order” means the Pensions (Northern Ireland) Order 1995⁵¹;

• “Personal pension scheme” means a personal pension scheme (within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 which has been approved by the Commissioners of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act;

• “Preserved benefits” has the meaning given in regulation D11, but also includes benefits to which a person—was entitled immediately before 1st March 1993 by virtue of regulation 19 of the 1981 regulations, orwas entitled immediately before the commencement date by virtue of regulation E2(1)(c) of the 1992 regulations,and which have not yet become payable;

• “Reckonable service” has the same meaning as in Part D of the 1992 regulations;

• “The reference banks” means the seven largest institutions for the time being which—are authorised by the Bank of England under the Banking Act 1987⁵²;are incorporated in and carrying on within the United Kingdom a deposit-taking business (as defined in section 6, but subject to any order under section 7 of that Act); andquote a base rate in sterling;and for the purpose of this definition the size of an institution at any time is to be determined by reference to the gross assets denominated in sterling of that institution, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986⁵³), as shown in the audited end-of-year accounts last published before that time;

• “Relevant absence” and “relevant contribution period” have the meanings given by regulation C7;

• “Remuneration” has the meaning given in regulation C1;

• “Retirement annuity contract” has the meaning given in regulation K1;

• “Retirement grant” means a retirement grant payable under Part D;

• “Retirement pension” means a retirement pension payable under Part D;

• “The Scheme” has the meaning given in regulation B1;

• “Scheme managers” means—in relation to a statutory scheme, the Government department concerned or police or fire authority administering the scheme; andin any other case, the expression means the person responsible for the management of a non-local government scheme;

• “Self-employed pension arrangement” has the same meaning as in section 176 of the Pension Schemes (Northern Ireland) Act 1993;

• “Service”—in Part K has the meaning given by regulation K1, andelsewhere, means service rendered to a LGPS employer,and service rendered by an employee of a LGPS employer whose services are placed at the disposal of a Minister of the Crown or a government department in pursuance of any enactment is to be treated as service rendered to the LGPS employer;

• “Spouse’s pension” means a spouse’s pension payable under Part F and “widow’s pension” and “widower’s pension” shall be construed accordingly;

• “Standard retirement pension” and “standard retirement grant” have the meanings given in regulation D2;

• “State pensionable age” means—in the case of a man, 65, andin the case of a woman, 60;

• “Statutory pension entitlement” has the meaning given in regulation D3;

• “Statutory scheme” means a scheme established under Article 3 of the Order of 1972 or other arrangements for superannuation maintained in pursuance of regulations made, or having effect as if made, under Articles 11 and 12 of that Order or section 25 of the Police Act (Northern Ireland) 1970⁵⁴ or a Fireman’s Pension Scheme made under Article 10 of the Fire Services (Northern Ireland) Order 1984⁵⁵;

• “Superannuable membership” has the meaning given in paragraph 1 of Schedule B1;

• “Tax year” means the 12 months beginning with 6th April in any year;

• “Total period of membership” has the meaning given in regulation B13;

• “Trade dispute” has the meaning given in regulation C7(9);

• “The Transitional Provisions Regulations” means The National Insurance (Non-Participation — Transitional Provisions) (Northern Ireland) Regulations 1975⁵⁶;

• “The Transitional Regulations” means the Local Government Pension Scheme (Amendment No. 2 and Transitional Provisions) Regulations (Northern Ireland) 2002;

• “Variable-time employee” has the meaning given in regulation B3(3) and “variable-time” shall be construed accordingly;

• “War service” shall be construed in accordance with regulation F2 of the 1992 regulations;

• “Whole-time employee” has the meaning given in regulation B3(3) and “whole-time” shall be construed accordingly.

SCHEDULE B1 — Relevance of membership for purposes of scheme

Part I — Exclusion of Certain Membership for Certain Purposes

Disregard of “superannuable membership” in determining entitlement to benefits

1

• (1) Subject to sub-paragraph (2), for the purpose of determining entitlement to any benefit, no account shall be taken of any kind of superannuable membership, that is to say—

• (a) any period of added years,

• (b) any additional period of membership which counts as such by virtue of regulation ... B15, or C9 of these regulations or regulations D4 to D7 or D13 of the 1992 regulations,

• (c) any period which by virtue of interchange rules became reckonable under former regulations only for the purpose of calculating the amount of benefits, or

• (d) subject to sub-paragraph (2), any period of membership which counts as such by virtue of regulation K15(1)(a) (transfer values).

• (2) Such membership as is mentioned in paragraph (1)(d) is to be taken into account for the purpose of determining entitlement under regulation D18.

Death grants

2

The period of membership mentioned in paragraphs (2) and (3) of regulation E5 does not include a period in respect of which—

• (a) a return of contributions has been made, or

• (b) payment under regulation C13 has been or is to be treated as having been completed.

Return of contributions: reduction of membership as respects preserved benefits

3

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 1996⁵⁷ 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 1992⁵⁸, 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) 1987⁵⁹.

• (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