The Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007

Regulation E27 is amended to clarify the periods of service which count for the purpose of a pension payable to widowers and to surviving civil partners where a transfer value has been accepted in respect of comparable British service (paragraph 39(c), (e), (f), (g) and (j) of Schedule 3).

Regulation E30 is amended so that a pension payable to a survivor is payable for life if the member was in pensionable employment after 31st March 2007 or was paying or had paid additional contributions under old regulation C6 or regulation C7 in respect of that period.

Regulation E31 of the Principal Regulations is amended and regulation E31A inserted to make new provisions for determining a person’s average salary on which benefits are calculated. The effect of the amendments, when taken with section 8(2)(a) of the Pensions (Increase) Act (Northern Ireland)1971, is that a person’s salary is either the salary in the last 365 days of service or the average of the salary, indexed linked up to the date when the average salary service ended, for the best 1,095 consecutive days of service in the previous ten years. Under transitional provisions, the existing provisions continue to apply where a person’s entitlement to benefits took effect before 1st April 2007. Where a person became entitled to benefits on or after 1st April 2007 but before 1st April 2009, the average salary will either be that calculated under the old provisions or that calculated under the new provisions whichever is the higher. There are amendments to introduce a 10% cap on any salary increase in each of the last three years if the last year is the best year and introduces obligations on employers to meet the cost of the additional pension benefits; new provisions also detail the necessary course of action should the employer not meet the additional cost. (Paragraphs 29 (c)(i) and (ii) and (d), 44 and 45 of Schedule 3 and paragraph 10 of Schedule 5).

Regulation E32 (effective reckonable service) of the Principal Regulations is amended so that there is no longer a restriction on reckonable service including service in excess of 40 years before reaching 60. (Paragraph 46(a) of Schedule 3).

Regulation H1 of the Principal Regulations, which provides for modifications where a person is employed at a reduced salary, is amended so that it will only apply (where the person continues to be employed by the same employer) where the reduced rate of contributable salary had effect before 1st April 2007 or (where the person had a break in employment) where the old employment ceased before 1st April 2007 and the new employment started before 1st May 2007. (Paragraph 54 of Schedule 3).

New provisions are made (new regulation H6A of the Principal Regulations) whereby the Department may, before paying a lump sum require a declaration to be made relating to the recycling of the lump sum by the person to whom the payment is to be made. (Paragraph 55 of Schedule 3).

Paragraphs 56 – 60 of Schedule 3 amend Part I of the Principal Regulations (pension sharing). The amendments reflect the change to the normal pension age described above and the new provisions whereby persons can commute part of their pension into a lump sum.

The definition of “appropriate factor” in Schedule 1 to the Principal Regulations, which is the factor by which a pension or lump sum is actuarially reduced in the case of early retirement, is inserted. Under this definition, the “appropriate factor” is determined from time to time by the Department after taking advice from the Government Actuary.(Paragraph 61 of Schedule 3). Parts II and IIA of Schedule 6 are also amended to remove the tables and factors (for the purpose of calculating the cost of making past years service count for pension benefits for survivors) from the Principal Regulations and provide for these to be determined in the same way (paragraph 67(b)-(h) of Schedule 3).

The other amendments to the Principal Regulations are consequential on the matters set out above or are drafting amendments.

Footnotes

[^f00001]: As amended by S.I. 1990/1509 (N.I. 13) Article 13(1)

[^f00002]: As amended by S.I 1990/1509 (N.I. 13) Article 6(1)

[^f00003]: S.I. 1972/1073 (N.I. 10)

[^f00004]: Formerly Department of Finance: see S.I. 1982/338 (N.I. 6) Article 3

[^f00005]: S.R. 1996 No.260, as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495 and S.R. 2006 No.163

[^f00007]: S.R. 1998 No. 333, as amended by S.R. 2001 No. 149, S.R. 2003 No. 147, S.R. 2005 No. 181, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2006 No. 366

[^f00008]: 2004 c.12

[^f00009]: Regulation 13A was inserted by regulation 3(1) of and Schedule 4 to S.R. 2001 No. 149

[^f00010]: Regulation 16 (2A) was inserted by regulation 12(a) of S.R. 2006 No. 163

[^f00011]: Paragraph 3A of Schedule 29 to the Finance Act 2004 was inserted by section 159 of the Finance Act 2006 (c.25)

[^f00013]: The Education and Libraries (Northern Ireland) Order 1986 (S.I. 1996/594 (N.I. 3)) as amended by Article 30 of S.I. 1996/274 (N.I. 1)

[^f00014]: S.I. 1997/3001; regulation C3 was substituted by S.I. 2006/3122, regulation 8.

[^f00015]: 1971 c. 35 (N.I.) to which there are amendments not relevant to this regulation.

[^f00016]: 1971 c. 35 (N.I.) to which there are amendments not relevant to this regulation.

[^f00017]: 2004 c. 12; paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 c .25.

[^f00018]: The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00019]: 2004 c.12.

Editorial notes

[^key-01c149f6caf6b3b671edc7a5ed87089f]: Reg. 1 in operation at 1.4.2007, see reg. 1

[^key-53a3d73fec6d1b9bdf03352012f9ff37]: Reg. 2 in operation at 1.4.2007, see reg. 1

[^key-908a1b90a4818502e5ccf2fea51f9ecc]: Reg. 3 in operation at 1.4.2007, see reg. 1

[^key-973a5eb20ac4c0301ad714ec111302f5]: Reg. 4 in operation at 1.4.2007, see reg. 1

[^key-1d49b497fa4a1a8d9d984febec71e8c2]: Sch. 1 para. 1 in operation at 1.4.2007, see reg. 1

[^key-c7cc45fe39861c2e7745c4a24ffb6dd2]: Sch. 1 para. 2 in operation at 1.4.2007, see reg. 1

[^key-cab240dc81d4b508822f4d36f20284d0]: Sch. 1 para. 3 in operation at 1.4.2007, see reg. 1

[^key-4e70c5d5dc0c2224110358cd9611f02e]: Sch. 1 para. 4 in operation at 1.4.2007, see reg. 1

[^key-9df802bd2e7d5707390d08323182dde6]: Sch. 1 para. 5 in operation at 1.4.2007, see reg. 1

[^key-d73179afbc50417ce91c5a4e6e0eabb0]: Sch. 1 para. 6 in operation at 1.4.2007, see reg. 1

[^key-311d26802a16007843bee55fb905dea6]: Sch. 3 para. 1 in operation at 1.4.2007, see reg. 1

[^key-61a57ad6aa4bf8faf1e32bb58ccaac4f]: Sch. 3 para. 2 in operation at 1.4.2007, see reg. 1

[^key-ef59c23cf34f92506d0d5cf157c73be1]: Sch. 3 para. 3 in operation at 1.4.2007, see reg. 1

[^key-37b0cba053c14286841fa2da7dd41d69]: Sch. 3 para. 4 in operation at 1.4.2007, see reg. 1

[^key-937dd1910a864c697927dff02cedcc5d]: Sch. 3 para. 5 in operation at 1.4.2007, see reg. 1

[^key-ffe2ece784e810f05d98139f233f070e]: Sch. 3 para. 6 in operation at 1.4.2007, see reg. 1

[^key-0ec0e1ec6833e8f6fce7b1b9e2b6e824]: Sch. 3 para. 7 in operation at 1.4.2007, see reg. 1

[^key-0c29d7daa170593b0beb57f11d775154]: Sch. 3 para. 8 in operation at 1.4.2007, see reg. 1

[^key-a0b10f69a787dbdd28dec64f6e43b8a9]: Sch. 3 para. 9 in operation at 1.4.2007, see reg. 1

[^key-e494fcf7715c3ca8d287c739d2df17bf]: Sch. 3 para. 10 in operation at 1.4.2007, see reg. 1

[^key-96f214d825a3351211fd91634e7db86b]: Sch. 3 para. 11 in operation at 1.4.2007, see reg. 1

[^key-bd9a5606ad55e27d4b253aacba3b9d2d]: Sch. 3 para. 12 in operation at 1.4.2007, see reg. 1

[^key-c86de4f6ca8aae86e4ee29806a591159]: Sch. 3 para. 13 in operation at 1.4.2007, see reg. 1

[^key-66cb9997326642e1f6f7f1ef761eb460]: Sch. 3 para. 14 in operation at 1.4.2007, see reg. 1

[^key-342de50617a2d5fe277fc9dd80475423]: Sch. 3 para. 15 in operation at 1.4.2007, see reg. 1

[^key-6b1aa92698e1634e860a094483b4f32d]: Sch. 3 para. 16 in operation at 1.4.2007, see reg. 1

[^key-30031f035277daa9ff7b691bcbb39698]: Sch. 3 para. 17 in operation at 1.4.2007, see reg. 1

[^key-b11680900964113da309fcfa8f15fed9]: Sch. 3 para. 18 in operation at 1.4.2007, see reg. 1

[^key-fbf590ae66e67c7a27eb6c41c4df3f3e]: Sch. 3 para. 19 in operation at 1.4.2007, see reg. 1

[^key-de8383f40bec99e26a915a0b6d6cbc2a]: Sch. 3 para. 20 in operation at 1.4.2007, see reg. 1

[^key-79e1499ed85bfe8abf740a02f73ce689]: Sch. 3 para. 21 in operation at 1.4.2007, see reg. 1

[^key-e3ee283fb15c4845c0611faac11bfef3]: Sch. 3 para. 22 in operation at 1.4.2007, see reg. 1

[^key-929f0998a1e37e65b7ba4d734f33431c]: Sch. 3 para. 23 in operation at 1.4.2007, see reg. 1

[^key-60b4a78f6989e40d359dbe2932542dcf]: Sch. 3 para. 24 in operation at 1.4.2007, see reg. 1

[^key-a5d8ee08025975dc272107d63868d541]: Sch. 3 para. 25 in operation at 1.4.2007, see reg. 1

[^key-6007d317e822bc2ce4938ccdc650a77d]: Sch. 3 para. 26 in operation at 1.4.2007, see reg. 1

[^key-470e9efaf23269770f57f1f8992f5e23]: Sch. 3 para. 27 in operation at 1.4.2007, see reg. 1

[^key-a2664946eca694603923c07d3ca20551]: Sch. 3 para. 28 in operation at 1.4.2007, see reg. 1

[^key-5065bb8e5378282562a3d7aec0a82d4c]: Sch. 3 para. 29 in operation at 1.4.2007, see reg. 1

[^key-dc31964a9048b3603f9dd846bdd58834]: Sch. 3 para. 30 in operation at 1.4.2007, see reg. 1

[^key-bd6b3b0618aa6d67f914a89cfe9cab73]: Sch. 3 para. 31 in operation at 1.4.2007, see reg. 1

[^key-9b12f306a4c42e55ef3b241dc223f8c3]: Sch. 3 para. 32 in operation at 1.4.2007, see reg. 1

[^key-3fd096122d2ad3fea80e32998f835f03]: Sch. 3 para. 33 in operation at 1.4.2007, see reg. 1

[^key-be88dff56170605fb763da0a2d602d70]: Sch. 3 para. 34 in operation at 1.4.2007, see reg. 1

[^key-e8276fff45bc2da9756a98ddc72bab63]: Sch. 3 para. 35 in operation at 1.4.2007, see reg. 1

[^key-ce1b716c79274bf106d2c193c0d6b02f]: Sch. 3 para. 36 in operation at 1.4.2007, see reg. 1

[^key-954d4cec5f132bb5697bc5c70458745f]: Sch. 3 para. 37 in operation at 1.4.2007, see reg. 1

[^key-b3009942a63141861b2302adb39d6663]: Sch. 3 para. 38 in operation at 1.4.2007, see reg. 1

[^key-c40375f3f0495790bab6b7e74505e7b5]: Sch. 3 para. 39 in operation at 1.4.2007, see reg. 1

[^key-cd4c748497eff7f8a1aa156622a5e629]: Sch. 3 para. 40 in operation at 1.4.2007, see reg. 1

[^key-038e97d88b05c118671066fdb3a110c1]: Sch. 3 para. 41 in operation at 1.4.2007, see reg. 1

[^key-a4edabd3416dfd92a23bd16677bc9612]: Sch. 3 para. 42 in operation at 1.4.2007, see reg. 1

[^key-7f6e7ab9bbb7c9dca6424f4fb894e116]: Sch. 3 para. 43 in operation at 1.4.2007, see reg. 1

[^key-ba4dc26d216ffc00f3868e7ceae2d1bb]: Sch. 3 para. 44 in operation at 1.4.2007, see reg. 1

[^key-e6ddc56b7780e7d3f3ed9b76e5b074a6]: Sch. 3 para. 45 in operation at 1.4.2007, see reg. 1

[^key-bf530bef43a25612fc197dd5dc999e4b]: Sch. 3 para. 46 in operation at 1.4.2007, see reg. 1

[^key-d95b73b2ba54a8ba347b7e7e67ecb040]: Sch. 3 para. 47 in operation at 1.4.2007, see reg. 1

[^key-0481f59b5a89616aeaaec77eae779aac]: Sch. 3 para. 48 in operation at 1.4.2007, see reg. 1

[^key-f9517bc304e4a905fb0996c54f20e354]: Sch. 3 para. 49 in operation at 1.4.2007, see reg. 1

[^key-7c991d19c11dc5e73e960493d2c18100]: Sch. 3 para. 50 in operation at 1.4.2007, see reg. 1

[^key-44caa8bb4f1940b225c077e78e2dc5ba]: Sch. 3 para. 51 in operation at 1.4.2007, see reg. 1

[^key-b0e791a56292189a20cacb99c3b9e2df]: Sch. 3 para. 52 in operation at 1.4.2007, see reg. 1

[^key-993f99708c58779474ef0a6ce19c2ccd]: Sch. 3 para. 53 in operation at 1.4.2007, see reg. 1

[^key-0be541ba7cc9178d48e8618661e88728]: Sch. 3 para. 54 in operation at 1.4.2007, see reg. 1

[^key-714d5bcfd0b29043446d7617cc107f57]: Sch. 3 para. 55 in operation at 1.4.2007, see reg. 1

[^key-2429f507526aa2992e5503e97d5bbc9d]: Sch. 3 para. 56 in operation at 1.4.2007, see reg. 1

[^key-f50e1f185b1016b979f775eb9dc53233]: Sch. 3 para. 57 in operation at 1.4.2007, see reg. 1

[^key-e034896357a6e4b5c7d68b7727670a31]: Sch. 3 para. 58 in operation at 1.4.2007, see reg. 1

[^key-85e60d75993eb29562d045bf3b2f0e4e]: Sch. 3 para. 59 in operation at 1.4.2007, see reg. 1

[^key-4345eedd5d9bf7f393bd7dfb71bf0fd9]: Sch. 3 para. 60 in operation at 1.4.2007, see reg. 1

[^key-9fd1316615b3c1b3657ab08b57c15987]: Sch. 3 para. 61 in operation at 1.4.2007, see reg. 1

[^key-2d699771bd8a3921f7fa0dcae72fd38b]: Sch. 3 para. 62 in operation at 1.4.2007, see reg. 1

[^key-a2a6034a512c07b621759acdc0128561]: Sch. 3 para. 63 in operation at 1.4.2007, see reg. 1

[^key-0fdc919ff148a9f3b586d5c158aa2552]: Sch. 3 para. 64 in operation at 1.4.2007, see reg. 1

[^key-71c98eb1f8e9df97b5722bf2dc289803]: Sch. 3 para. 65 in operation at 1.4.2007, see reg. 1

[^key-58833876d707eb45dd6848d6ece32c46]: Sch. 3 para. 66 in operation at 1.4.2007, see reg. 1

[^key-ff8cc635b47bb260878378d2b24008b5]: Sch. 3 para. 67 in operation at 1.4.2007, see reg. 1

[^key-eb53d7753d51e67fbdea8e7252e21e9e]: Sch. 3 para. 68 in operation at 1.4.2007, see reg. 1

[^key-f1d4b014648395a8147e4503ed381036]: Sch. 3 para. 69 in operation at 1.4.2007, see reg. 1

[^key-f799a56bdae243d0f52028b3537bbb3e]: Sch. 4 para. 1 in operation at 1.4.2007, see reg. 1

[^key-2592647eb0abea42d813dc5c19a2adfe]: Sch. 4 para. 2 in operation at 1.4.2007, see reg. 1

[^key-520213a9dc4b6f312052764de3c4ea7a]: Sch. 4 para. 3 in operation at 1.4.2007, see reg. 1

[^key-71e67b4769aaf197a660ddfec4412d5c]: Sch. 4 para. 4 in operation at 1.4.2007, see reg. 1

[^key-3970ebae8a29b95da4500a10be842e0f]: Sch. 4 para. 5 in operation at 1.4.2007, see reg. 1

[^key-99e8fe15b5ae7f792977ea031b91b43e]: Sch. 4 para. 6 in operation at 1.4.2007, see reg. 1

[^key-e1e62fb80e5b86c54daa4e26e3e7eaa8]: Sch. 4 para. 7 in operation at 1.4.2007, see reg. 1

[^key-9f1baf875ae6bb274455cb6724fc0ad2]: Sch. 4 para. 8 in operation at 1.4.2007, see reg. 1

[^key-661788ae03b24dcde5e33404951d4550]: Sch. 4 para. 9 in operation at 1.4.2007, see reg. 1

[^key-054e922ddae7f8abe7e2b5de26e08bfd]: Sch. 4 para. 10 in operation at 1.4.2007, see reg. 1

[^key-dd00c08739b32e0b6d01ef669ddc37c5]: Sch. 4 para. 11 in operation at 1.4.2007, see reg. 1

[^key-1c6535e424af4c9783bad8e5863ce86d]: Sch. 4 para. 12 in operation at 1.4.2007, see reg. 1

[^key-9f4b41d1880bcdb5ca4d592f47449a0c]: Sch. 4 para. 13 in operation at 1.4.2007, see reg. 1

[^key-e39a45f4b44ee20b382b109d8182c366]: Sch. 4 para. 14 in operation at 1.4.2007, see reg. 1

[^key-27ae971b165b38fa7a5506fa0614f0ea]: Sch. 4 para. 15 in operation at 1.4.2007, see reg. 1

[^key-fe0b853c0931df88a6f1a9a07c1286e6]: Sch. 4 para. 16 in operation at 1.4.2007, see reg. 1

[^key-4ee489bd66dd072406f1f1268cb10d13]: Sch. 4 para. 17 in operation at 1.4.2007, see reg. 1

[^key-7423de83df4663c642d58a61a2d83b66]: Sch. 4 para. 18 in operation at 1.4.2007, see reg. 1

[^key-3f0798496aa8cc5611e838564025772a]: Sch. 4 para. 19 in operation at 1.4.2007, see reg. 1

[^key-b4b036a9fdd1c57c2668e889d4dad5d3]: Sch. 4 para. 20 in operation at 1.4.2007, see reg. 1

[^key-66f92fb80915fac37320eb3541e0b98c]: Sch. 4 para. 21 in operation at 1.4.2007, see reg. 1

[^key-cf5b769b70a7ee11568f6f0a4a44b61a]: Sch. 4 para. 22 in operation at 1.4.2007, see reg. 1

[^key-25d22c476956095f189aab320c681015]: Sch. 4 para. 23 in operation at 1.4.2007, see reg. 1

[^key-26d773a5a3b95250025c2c7ff20990c4]: Sch. 4 para. 24 in operation at 1.4.2007, see reg. 1

[^key-c7e9acee6a6bd3eb10925d841dffa9e5]: Sch. 4 para. 25 in operation at 1.4.2007, see reg. 1

[^key-05e1a8f8cb7a2a5fbba7ddf492f37aa8]: Sch. 4 para. 26 in operation at 1.4.2007, see reg. 1

[^key-2cf7b2e920747062ef2a4902c9ff8a57]: Sch. 4 para. 27 in operation at 1.4.2007, see reg. 1

[^key-f29cf588ef16339e69cccfa3ed0da611]: Sch. 4 para. 28 in operation at 1.4.2007, see reg. 1

[^key-b9f7a13407a6efeedc8dab175a841030]: Sch. 4 para. 29 in operation at 1.4.2007, see reg. 1

[^key-68716569e4cf900cff5dfb841a7bef8b]: Sch. 4 para. 30 in operation at 1.4.2007, see reg. 1

[^key-a06234507027a522b02106c2b422a87e]: Sch. 4 para. 31 in operation at 1.4.2007, see reg. 1

[^key-c03c8fd9e9bca94c66d00bb898857787]: Sch. 4 para. 32 in operation at 1.4.2007, see reg. 1

[^key-f0e4444f0d2dfdcca478df58f0c87c5a]: Sch. 4 para. 33 in operation at 1.4.2007, see reg. 1

[^key-e34fd37684b751dcc46f63d2f8111a0c]: Sch. 4 para. 34 in operation at 1.4.2007, see reg. 1

[^key-01bf43d77a8ab9d8567c9b94f16ddabe]: Sch. 4 para. 35 in operation at 1.4.2007, see reg. 1

[^key-5d472008ed6ea5440a079f846c294f53]: Sch. 4 para. 36 in operation at 1.4.2007, see reg. 1

[^key-43134574f7b2d32719bbc8d24711244d]: Sch. 4 para. 37 in operation at 1.4.2007, see reg. 1

[^key-5d3013f4ed8db545ecb815c4d79abfd3]: Sch. 5 para. 1 in operation at 1.4.2007, see reg. 1

[^key-1cc6190689baafd6e220ebf51773b979]: Sch. 5 para. 2 in operation at 1.4.2007, see reg. 1

[^key-42d0c398462e2ae8f839b8a3b77552f2]: Sch. 5 para. 3 in operation at 1.4.2007, see reg. 1

[^key-d0c0960ef494d3275b1af8fc40bbbefe]: Sch. 5 para. 4 in operation at 1.4.2007, see reg. 1

[^key-09f3b8b66c7bf42906286b35d7c62063]: Sch. 5 para. 5 in operation at 1.4.2007, see reg. 1

[^key-9848650e56d337338aeb4c4f2f990763]: Sch. 5 para. 6 in operation at 1.4.2007, see reg. 1

[^key-e273f745b1241df61aa1276ac66c1cc4]: Sch. 5 para. 7 in operation at 1.4.2007, see reg. 1

[^key-f5e3b5552ee2300584c8a320b385afd1]: Sch. 5 para. 8 in operation at 1.4.2007, see reg. 1

[^key-07d32108125ff70643a8b995722f154d]: Sch. 5 para. 9 in operation at 1.4.2007, see reg. 1

[^key-1fea98644d70f43124748d34d9365264]: Sch. 5 para. 10 in operation at 1.4.2007, see reg. 1

[^key-d506441b3eb57792b0fa5df7a77c6725]: Sch. 5 para. 11 in operation at 1.4.2007, see reg. 1

[^key-a9225459bd61ec8e16c0aa4b5479915e]: Sch. 2 revoked (30.4.2010) by The Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 2010 (S.R. 2010/136), regs. 1, 28(1)(d) (with reg. 28(2))

[^key-bc449eca968ef854a1b1fb69891d5277]: Reg. 2(2) revoked (30.4.2010) by The Teachers’ (Compensation for Redundancy and Premature Retirement) Regulations (Northern Ireland) 2010 (S.R. 2010/136), regs. 1, 28(1)(d) (with reg. 28(2))