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The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Type Ni-Statutory-Rule

Publication 2008-06-17

Last updated 2025-06-18

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(b) an arrangement that is a qualifying recognised overseas pension scheme for the purposes of that Part (see section 169(2) of that Act).

Calculating amounts of transfer value payments

225

(1) The amount of the guaranteed cash equivalent transfer value payment is to be calculated and verified by the Department in accordance with the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland)1996.

This is subject to paragraphs (2), (3) and (5).

(2) Before determining the factors to be used in the calculation of the member’s guaranteed cash equivalent, the Department shall take advice from the Scheme actuary.

(3) Subject to paragraph (5), if the amount calculated in accordance with paragraph (1) is less than the member's minimum transfer value (if any), the amount of the guaranteed cash equivalent transfer value payment is to be equal to that value instead.

(4) In paragraph (3), “minimum transfer value” means—

(a) in the case of a person other than a 2008 Section Optant, the sum of—

(i) any transfer value payments that have been made to this Section of the Scheme in respect of the person as a result of which the person is entitled to count any pensionable service under this Section of the Scheme by reference to which the accrued rights subject to the transfer are calculated, and

(ii) any contributions paid by the person under Chapter 3 of this Part as a result of which the person is entitled to count such service;

(b) in the case of a 2008 Section Optant, the sum of—

(i) any transfer value payments that have been made to the 1995 Section in respect of the Optant,

(ii) any contributions paid by the Optant under regulation 10 as modified by paragraph 10 of Schedule 2 to the 1995 Regulations (Contributions by members) in respect of superannuable employment in that Section on or before 31st March 2008, and

(iii) any payments made by the Optant under regulation 67 as modified by paragraph 20 of Schedule 2 to the 1995 Regulations (Right to buy additional service) for the purchase of additional service,

which entitle the Optant to count, under Chapter 10 of this Part, any pensionable service by reference to which the accrued rights subject to the transfer are calculated.

(5) If the transfer value payment is made under the public sector transfer arrangements, the amount of the transfer value payment is calculated—

(a) in accordance with those arrangements rather than paragraphs (1) and (3), and

(b) by reference to the guidance and tables provided by the Scheme actuary for the purposes of this paragraph that are in use on the date used for the calculation; and

the aggregate of any amounts of pensionable earnings that the member is entitled to count for the purpose of calculating benefits payable to, or in respect of, the member that fall to be treated as—a capped increase to pensionable earnings in accordance with regulation 231; oran amount of capped Optant pensionable earnings in accordance with regulation 260I, and

any amount of pensionable earnings that do not fall to be so treated.

(6) In the case of a 2008 Section Optant, this regulation is subject to regulation 260K.

Effect of transfers-out

226

If a transfer value payment is made under this Chapter in respect of a person's rights under this Section of the Scheme, those rights are extinguished.

Transfers in

Right to apply for acceptance of transfer value payment from another scheme

227

(1) Subject to the provisions of this Chapter, an active member may apply for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of him under any kind of scheme or arrangement to which paragraph (2) applies, other than a FSAVC, to be accepted by this Section of the Scheme.

(2) This paragraph applies to—

(a) a registered occupational pension scheme other than a corresponding health service scheme ,

(b) a registered personal pension scheme,

(d) a corresponding 1995 scheme; and

(e) a corresponding 2008 scheme.

(2A) A member who makes an application for a transfer value to be accepted by the Department in respect of his rights under a corresponding 2008 scheme may not also make an application for a transfer value to be accepted in respect of his rights under a corresponding 1995 scheme.

(3) Paragraph (1) does not apply to rights that are directly attributable to a pension credit.

(4) In this regulation “FSAVC” means—

(a) a scheme which—

(i) immediately before 6th April 2006 was approved by the Commissioners for Her Majesty's Revenue and Customs by virtue of section 591(2)(h) of the Income and Corporation Taxes Act 1988 (free-standing AVC schemes), and

(ii) became a registered scheme for the purposes of the Finance Act 2004 by virtue of Schedule 36 to that Act, or

(b) a scheme established on or after that date as a registered free-standing AVC scheme.

(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 260J.

Procedure for applications under regulation 227

228

(1) An application under regulation 227—

(a) must be made in writing,

(b) must specify the scheme or arrangement from which the transfer value payment is to be made and the anticipated amount of the payment,

(i) during the period of one year beginning with the day on which the applicant becomes eligible to be an active member of this Section of the Scheme and before the applicant reaches the age of 65, or

(ii) where the applicant is not eligible to be an active member of this Section of the Scheme and the application is made in respect of a transfer from a corresponding 2008 Scheme during the period of one year beginning with the day on which the applicant becomes eligible to be an active member of the 2015 Scheme if on that day paragraph 2 of Schedule 7 to the 2014 Act applies to the period of service in respect of which the transfer value payment will be made,

(d) if the Department so requires, may only be made if the member has first requested a statement—

(i) in the case of a transfer made under the public sector transfer arrangements, of the increase to pensionable earnings and the service that the member will be entitled to count as a result of the transfer if the payment is accepted by the Department, and

(ii) in a case where the transfer is not made under those arrangements (including a transfer of rights from a corresponding 1995 scheme) , of the increase to pensionable earnings and the service that member will be entitled so to count if the payment is so accepted by the Department within such period as is specified in the statement, and

(e) must meet such other conditions as the Department may require.

(2) A statement given to the member in pursuance of a such a request as is mentioned in paragraph (1)(d)—

(a) in the case mentioned in paragraph (1)(d)(i), must inform the member of the effect (if any) of regulation 231 in the member's case, and

(b) in the case mentioned in paragraph (1)(d)(ii), must specify such amount as is calculated in accordance with guidance and tables provided by the Scheme actuary for the purpose.

(3) A statement given to the member of a corresponding 1995 scheme in pursuance of such a request as is mentioned in paragraph (1)(d) must inform the member of the amount of—

(a) the increase to pensionable earnings that will count under this section of the Scheme for the purposes of calculating benefits payable to or in respect of the member; and

(b) the amount of pensionable service that will count for the purposes of determining whether or not the member has reached 45 years of pensionable service for the purposes of regulation 139.

Acceptance of transfer value payments

229

(1) If an application is duly made by a member under regulation 227, the Department may accept the transfer value payment if such conditions as the Department may require are met.

This is subject to paragraph (10).

(2) If the Department accepts the payment, the member is entitled to count—

(a) the appropriate increase in the member’s pensionable earnings for the purposes of calculating benefits payable to, or in respect of, the member under the Scheme; and

(b) the relevant period of pensionable service for the purpose of determining whether or not the member has reached 45 years of pensionable service for the purposes of regulation 139.

This is subject to paragraph (8).

(3) In paragraph (2)(a) “the appropriate increase” means the increase calculated in accordance with regulation 230.

(4) In paragraph (2)(b) “the relevant period” means the period calculated by reference to whichever of paragraphs (5), (6) or (7) apply in respect of the transfer payment.

(5) If the Department accepts the payment in respect of a member of a corresponding 1995 scheme, “the relevant period” means the period calculated in accordance with any guidance, tables and other relevant factors provided by the Scheme actuary for that purpose, having regard to the period of employment that qualified the member for the rights in the corresponding 1995 scheme.

(6) If the Department accepts the payment under the public sector transfer arrangements, “the relevant period” means the period of pensionable service the member is entitled to count calculated—

(a) in accordance with those arrangements; and

(b) by reference to the guidance and tables provided by the Scheme actuary for the purposes of this paragraph, that are in use on the date that is used by the transferring scheme for calculating the transfer value payment.

(7) If the Department accepts the payment from a scheme that does not participate in the public sector transfer arrangements, “the relevant period” means a period equal to the period of employment that qualified the member for the rights in respect of which the transfer payment is being made.

(8) Any part of a member’s increase to pensionable earnings under paragraph (2)(a) that falls to be treated as a capped increase to pensionable earnings shall count as a capped increase to pensionable earnings for the purpose of paragraph (5) of regulation 225.

(9) For the meaning of “capped increase to pensionable earnings”, see regulation 231.

(10) The Department may not accept a transfer value payment if—

(a) it would be applied in whole or in part in respect of the member’s or the member’s spouse’s entitlement to a guaranteed minimum pension; and

(b) it is less than the amount required for that purpose, as calculated in accordance with guidance and tables prepared by the Scheme actuary for the purposes of this paragraph.

This is subject to paragraph (11).

(11) Paragraph (10) does not apply if the transfer would be paid under the public sector transfer arrangements.

(12) In the case of a 2008 Section Optant, this regulation is subject to regulation 260J.

Calculation of transferred-in pensionable service

230

(1) The increase in pensionable earnings that the member is entitled to count under regulation 229 as the result of a transfer is calculated, subject to paragraphs (2) to (6), in accordance with guidance and tables provided by the Scheme actuary for the purpose by reference to any relevant factors as at the date on which the transfer payment is received by the Department.

(2) Subject to paragraph (4), for the purposes of the calculation under paragraph (1), the benefits in respect of the transfer payment will be calculated by increasing the member’s pensionable earnings for—

(a) the financial year in which the member joined this Section of the Scheme; or

(b) the financial year in which the transfer payment is received if the payment is received more than 12 months after the day on which the member joined this Section of Scheme (“the starting day”).

(3) The amount of the increase referred to in paragraph (2) will be calculated by—

(a) treating the member as entitled to a period of officer service equal to the period of employment that qualified the member for the rights in respect of which the transfer payment is being made,

(b) calculating the reckonable pay that would have given rise to a cash equivalent in respect of officer service under regulation 98 (calculating amounts of transfer value payments) equal to the amount of the transfer payment , and

(c) increasing the member's pensionable earnings by an amount equal to the pensionable pay that the member would have received during that period of officer service if the member's pensionable pay had been equal to the reckonable pay mentioned in sub-paragraph (b) throughout that period.

(4) But paragraph (2)(b) does not apply if—

(a) a written statement estimating the increase in pensionable earnings that the member would be entitled to count as result of the transfer was given to the member by the Department during the period of 3 months ending 12 months after the starting day, and

(b) the transfer payment is received by the Department less than 3 months after the date of the statement.

(5) If the transfer value payment is accepted under the public sector transfer arrangements, the increase in pensionable earnings the member is entitled to count is calculated—

(a) in accordance with those arrangements, and

(b) by reference to the guidance and tables provided by the Scheme actuary for the purposes of this paragraph, that are in use on the date that is used by the transferring scheme for calculating the transfer value payment.

(6) If the transfer value payment is accepted from a corresponding 2008 scheme , the increase in pensionable earnings the member is entitled to count is the increase that the member would be entitled to count if—

(a) the member's employment to which that scheme applied was HSC employment in respect of which the member was a member of this Section of the Scheme, and

(b) the member's contributions to that scheme were contributions to this Section of the Scheme.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In the case of a 2008 Section Optant, this regulation is subject to regulation 260J.

Meaning of “capped transferred-in service”

231

(1) This regulation applies if—

(a) the Department accepts a transfer value payment in respect of a member under a transfer to which the public sector transfer arrangements apply, and

(b) the service in respect of which the transfer is made was, or included, capped service in employment to which the Scheme by which the payment is made (“the transferring scheme”) applied.

(2) For the purposes of this Part—

(a) any part of the increase to pensionable earnings that the member is entitled to count under regulation 229(2)(a); and

(b) which is the result of capped service in employment to which the transferring scheme applied,

is a capped increase to pensionable earnings.

(3) For the purposes of paragraph (1)(b), the service in respect of which the transfer is made was capped service so far as—

(a) in the case of service before 6th April 2006, the member was an active member of the transferring scheme whose pension under that scheme in respect of the service was to be calculated by reference to remuneration limited in each tax year to the permitted maximum for that year within the meaning of section 590C(2) of the Income and Corporation Taxes Act 1988(a), or

(b) in the case of service on or after 6th April 2006, the member was an active member of the transferring scheme whose pension under that scheme in respect of the service was to be calculated by reference to remuneration limited in each tax year to an amount calculated in the same manner as the permitted maximum under that section was calculated for tax years ending before that date.

(4) For the purposes of paragraph (3), it does not matter whether, apart from the application of the limit, the member's remuneration in any tax year would have exceeded the amount of the limit.

(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 260J.

Public sector transfer arrangements

232

(1) This Chapter applies to a transfer where—

(a) the member is an active member of the 2015 Scheme,

(b) the member makes an application under regulation 227 for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of the member under—

(i) an existing scheme listed in Schedule 5 to the 2014 Act,

(iii) another occupational pension scheme that participates in the Public sector Transfer Club,

(c) the application under regulation 227 is made within one year beginning with the day the member became eligible to be an active member of the 2015 Scheme and before the member reaches the member’s normal pension age in the 2015 Scheme,

(d) the transfer value payment is made and accepted under the public sector transfer arrangements, and

(e) on the day the transfer is completed, paragraph 2 of Schedule 7 to the 2014 Act applies to the period of service in respect of which the transfer value payment is made.

(2) This Chapter also applies in the case of any other transfer to which the public sector transfer arrangements apply (not being a transfer referred to in paragraph (1)) as it applies in other cases, except to the extent that—

(a) any provision in this Chapter provides otherwise, or

(b) the arrangements themselves make different provision.

Bulk transfers out

233

(1) This regulation applies if—

(a) the employment of one or more active members (“the transferring employees”) is transferred without their consent to a new employer,

(b) on that transfer the transferring employees cease to be eligible to be active members of this Section of the Scheme,

(c) after that transfer the transferring employees become active members of another occupational pension scheme (“the new employer's scheme”),

(d) the Department has agreed special terms for the making of transfer value payments in respect of the transferring employees to the new employer's scheme, after consultation with the Scheme actuary, and

(e) the transferring employees have consented in writing to their rights being transferred in accordance with those terms.

(2) In the case of the transferring members or the transferred members the transfer value payment to be paid—

(a) is not calculated in accordance with regulation 225, but

(b) is to be such amount as the Department determines to be appropriate in accordance with the special terms after consulting the Scheme actuary.

(3) This Chapter has effect with such modifications as are necessary to give effect to those terms.

(4) If the transfer is directly or indirectly attributable to a statutory provision, this Chapter has effect with such modifications as the Department considers necessary in consequence of the transfer.

(5) Where a member to whom this regulation applies is also a member to whom Part 2 applies, a bulk transfer under this regulation also operates as a transfer of that member's rights under Part 2.

Bulk transfers in

234

(1) This regulation applies if—

(a) the employment of one or more persons (“the transferred employees”) is transferred without their consent to a new employer,

(b) on that transfer the transferred employees cease to be active members of an occupational pension scheme (“the former employer's scheme”),

(d) the Department has agreed special terms for the acceptance of transfer value payments in respect of the transferred employees from the former employer's scheme, after consulting the Scheme actuary, and

(e) the transferred employees have consented in writing to their rights being transferred in accordance with those terms.

(2) This Section of the Scheme has effect with such modifications as are necessary to give effect to the terms mentioned in paragraph (1)(e).

(3) If the transfer is directly or indirectly attributable to a statutory provision, this Section of the Scheme has effect with such modifications as the Department considers necessary in consequence of the transfer.

EU and other overseas transfers

235

(1) This regulation applies in the case of a member whose transfer is subject to transfer arrangements concluded with any scheme for the provision of retirement benefits established outside the United Kingdom.

(2) This Section of the Scheme applies in relation to the member with such modifications as the Department considers necessary to comply with—

(a) the terms of those arrangements,

(b) any applicable provision contained in or made under any statutory provision, and

CHAPTER 7 — RE-EMPLOYMENT AND REJOINING THE SCHEME

Preliminary

Application of Chapter 7

236

(1) This Chapter applies, subject to paragraphs (4) to (7), to persons who—

(a) have been active members of this Section of the Scheme in respect of their service in an employment,

(b) have ceased to be employed in that employment and have become deferred members or pensioner members of this Section of the Scheme because of their rights in respect of that service,

(d) become active members of this Section of the Scheme in respect of their service in that employment.

(2) In these Regulations a member to whom this Chapter applies is referred to as a “re-employed member”.

(3) In this Chapter, in relation to any re-employed member—

(a) the service referred to in paragraph (1)(a) is referred to as “the earlier service”, and

(b) the service referred to in paragraph (1)(d) is referred to as “the later service”.

(4) This Chapter also applies to members who—

(a) cease to be active members in respect of their service in an employment as the result of exercising the option under regulation 157, and

(b) later become active members in that or another employment,

as it applies to members who cease to be employed in the employment in which they are active members, and paragraph (3) must be read accordingly.

(5) This Chapter does not apply if the earlier service and the later service are treated as a single continuous period of pensionable service under regulation 140(5) (pensionable service: breaks in service).

(6) Regulation 239 applies whether or not the employment mentioned in paragraph (1)(c) is employment that qualifies the member to belong to this Section of the Scheme.

(7) If a re-employed member ceases to be an active member again, this Chapter applies again in respect of the later service as if it were the earlier service (and so on).

General rule: separate treatment of service etc except where unfavourable to member

General rule: separate treatment of service etc

237

(1) The general rule is that, in accordance with regulations 192 and 218—

(a) the re-employed member's pensionable service in respect of the earlier service and the later service are treated separately, and

(b) the re-employed member's pensionable earnings in respect of the earlier service and the later service is determined separately.

(2) This regulation is subject to the provisions mentioned in regulations 192(4) and 218(5).

Exception to general rule in regulation 237

238

(1) The general rule in regulation 237 does not apply if—

(a) at the time that the member first becomes entitled to a pension under this Section of the Scheme in respect of the earlier service or the later service, or

(b) if it is earlier, at the time of the member's death,

in the opinion of the Department the benefits payable to or in respect of the member would be more valuable if that general rule were disregarded.

(2) Accordingly, in a case within paragraph (1)—

(a) the member's pensionable service in respect of the earlier service and the later service are treated as one single continuous period,

(b) the member's qualifying service in respect of the earlier service and the later service are each treated as one single continuous period,

(d) the member's pensionable earnings in respect of the later period may be determined by reference to the earlier period as well as the later period (as a result of regulation 140(5)).

Special rules about re-employment of ill-health pensioners

Effect of re-employment on tier 2 ill-health pensions

239

(1) This regulation applies if a member who is entitled to a tier 2 pension under regulation 182 in respect of earlier service—

(a) did not opt to exchange that pension for a lump sum in accordance with regulation 186, and

(b) has re-entered employment (the “further employment”).

(2) Subject to paragraphs (3) and (4), the member ceases to be entitled to the tier 2 ill-health pension under regulation 182, and becomes entitled to a tier 1 ill-health pension under that regulation.

(3) In a case where the further employment is—

(a) not HSC employment, and

(b) an excluded employment,

paragraph (2) does not apply.

(4) In a case where the further employment is—

(a) HSC employment, and

(b) an excluded employment

paragraph (2) does not apply during the initial period.

(5) As regards a further employment in HSC employment—

(a) paragraph (2) applies from the first tier 1 ill-health pension payment date which falls after the first anniversary of the member's re-entry into HSC employment, whether or not that day is part of a continuous period of further HSC employment beginning with entry into that employment, and

(b) the member may not rejoin this Section of the Scheme in respect of that employment or any other HSC employment until after the first anniversary of the member's re-entry into HSC employment, whether or not that or any other HSC employment is an excluded employment.

(6) For the purposes of this regulation—

(a) an employment is an excluded employment at any time in a scheme year, in relation to a member, if the member's earnings from the employment and any other employments are such that the lower earnings limit for that year is not exceeded,

(b) for the purposes of paragraph (2) an employment that has been an excluded employment in a scheme year is not treated as ceasing to be such an employment until the first day following the end of the pension pay period for the tier 2 ill-health pension in which the limit described in sub-paragraph (a) is first exceeded, and

(c) “the initial period” means the period of 12 months beginning with the day on which the member first enters an employment which results in this regulation applying.

(7) A member who, before attaining the age of 65, has ceased to be entitled to a tier 2 ill-health pension under paragraph (2), and who—

(a) is in further HSC employment and ceases to be employed at all during the initial period, or

(b) is in further employment that is not HSC employment and ceases to be employed in that further employment within a period of one year beginning with the day on which that further employment ceased to be an excluded employment,

may apply to the Department under this paragraph to become entitled to a tier 2 ill-health pension.

(8) An application under paragraph (7)—

(a) where paragraph (7)(a) applies, must—

(i) state that the member has ceased to be employed at all,

(ii) be made within the initial period,

(iii) be made in writing and be accompanied by evidence from a registered medical practitioner that the member meets the condition in regulation 182(3)(a);

(b) where paragraph (7)(b) applies, must—

(i) state that the member has ceased to be employed at all,

(ii) be made within a period of one year beginning with the day on which that employment ceased to be an excluded employment,

(iii) be made in writing and be accompanied by evidence from a registered medical practitioner that the member meets the condition in regulation 182(3)(a).

(9) If on an application under paragraph (7) the Department is satisfied that the member meets the condition in regulation 182(3)(a), from the day following that on which the member's last employment ceased—

(a) the member ceases to be entitled to the tier 1 ill-health pension under regulation 182, and

(b) becomes entitled to a tier 2 ill-health pension under that regulation in respect of the earlier service.

(10) A member who falls within paragraph (1) must—

(a) notify the Department if the member is in HSC employment at the end of the initial period,

(b) notify the Department if the member's aggregate earnings for the purpose of national insurance from employments held in a tax year are such that the lower earnings limit is exceeded,

(c) provide the Department or any other person specified by the Department with such further information as the Department specifies concerning any further employment.

(11) This regulation is subject to regulation 240 (re-employed tier 1 ill-health pensioners).

Re-employed tier 1 ill-health pensioners

240

(1) This regulation applies to re-employed members who are entitled to a tier 1 ill-health pension under regulation 182 in respect of the earlier service.

(2) For the purposes of determining whether a member can count 45 years of pensionable service for any purpose, the earlier service and the later service are aggregated.

(3) If the re-employed member became entitled to a tier 1 ill-health pension for the earlier service, and on the termination of the later service the member becomes entitled to—

(a) a tier 1 ill-health pension, or

(b) a tier 2 ill-health pension,

under regulation 182 in respect of the later service, the re-employed member is entitled to the benefits set out in paragraph (4).

(4) The benefits mentioned in paragraph (3) are—

(a) the member's original tier 1 ill-health pension in respect of his earlier service, and

(b) a tier 1 or, as the case may be, tier 2 ill-health pension in respect of the later service.

This is subject to paragraph (5).

(5) If the re-employed member—

(a) ceases to be entitled to a tier 1 ill-health pension in respect of the earlier service;

(b) becomes entitled to a tier 2 ill-health pension in respect of that earlier service in accordance with regulation 183(3); and

(c) on the termination of the later service, the member becomes entitled to a tier 1 or, as the case may be, tier 2 ill-health pension in respect of that later service,

the re-employed member is entitled to the benefits set out in paragraph (6).

(6) The benefits mentioned in paragraph (5) are—

(a) a tier 2 ill-health pension paid in accordance with regulation 182 in respect of the member’s earlier service; and

(b) a tier 1 ill-health pension in respect of the member’s later service.

CHAPTER 8 — ABATEMENT

Application of Chapter 8

241

(1) This Chapter applies to practitioners.

(2) This Chapter applies if—

(a) a person who is a pensioner member of this Section of the Scheme is employed in HSC employment, or

(b) the person's pension is a pension under—

(i) regulation 182 (early retirement on ill-health: active members),

(ii) regulation 184 (early retirement on ill-health: deferred members), and

(3) In this Chapter “HSC employment” includes—

(a) employment to which regulations made under sections 10 (1) and (2) and 12 (1) and (2) of, and Schedule 3 to, the Superannuation Act 1972 apply,

(b) employment with an employer in respect of whom a direction has been made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967 ,

(c) employment to which regulations made under section 10 of the Superannuation Act 1972 and having effect in Scotland apply,

(d) employment commencing on or before 31st March 2012 to which a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald) applies,

(e) employment with an employer with whom an agreement has been made under section 235 of the National Health Service Act 2006.

(4) In this Chapter, subject to paragraph (5)—

(a) a person to whom this Chapter applies is referred to as an “employed pensioner”,

(b) the pension to which the employed pensioner is entitled is referred to as the “old service pension”,

(d) the employment in which the employed pensioner is employed is referred to as the “new employment”.

(5) This Chapter applies whether or not the person is an active member of this Section of the Scheme in the new employment.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information

242

(1) A person who becomes an employed pensioner must—

(a) inform the person’s employer in the new employment, and any other person that the Department may specify, that the old service pension is payable; and

(b) where requested, provide any information about their relevant income in the new employment to the Department or to any other person that the Department may specify.

(2) A person who ceases to be an employed pensioner in one new employment and becomes an employed pensioner in another new employment must—

(a) inform the person’s employer in the other new employment, and any other person that the Department may specify, that the old service pension is payable; and

(b) where requested, provide any information about their relevant income in the new employment to the Department or to any other person that the Department may specify.

(3) In this regulation “relevant income” has the same meaning as in regulation 244.

Reduction of pension

243

(1) If the condition in paragraph (2) is met, the amount of the old service pension for any financial year is reduced.

(2) The condition is that the employed pensioner's relevant income for the financial year exceeds the employed pensioner's previous earnings.

(3) The amount of the reduction under paragraph (1) is equal to that excess but cannot exceed the enhancement amount.

(4) For the meaning of “relevant income” and “enhancement amount” see regulation 244.

(5) For the meaning of “previous earnings” see regulation 245.

(6) For the purpose of calculating the reduction to be made under paragraph (1) in respect of any part of a financial year, the amount of the member’s previous pay will be reduced proportionately.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) If the member has a guaranteed minimum under section 10 of the 1993 Act in relation to the old service pension, nothing in this regulation requires the reduction of the old service pension below the amount of the member's guaranteed minimum in relation to it.

Meaning of “relevant income”

244

(1) The employed pensioner's relevant income for a financial year is the aggregate of—

(a) the amount of pensionable earnings received by the employed pensioner during that year from the new employment (assuming, in any case where the employed pensioner is not an active member of this Section of the Scheme in the new employment, that the employed pensioner is such a member), and

(b) the enhancement amount in relation to the old service pension.

(2) The enhancement amount, in relation to an old service pension, is the difference between—

(a) the amount of that pension for that year, and

(b) the amount that that pension would have been had it been payable under regulation 179 (early payment of pensions with actuarial reduction).

(3) If the old service pension is payable under regulation 182 or 184 (ill-health pensions) to an employed pensioner who had not reached the age of 55 at the time when entitlement to the pension arose, for the purposes of paragraph (2)(b)—

(a) the fact that entitlement to a pension under regulation 179 depends on reaching that age is ignored, but

(b) the employed person's actual age at the relevant time is taken into account in determining the reduction to be made under regulation 179(2).

(4) If the old service pension is a tier 2 ill-health pension, for the purposes of paragraph (2)(b), only the employed pensioner's actual pensionable service at the time when entitlement to the pension arose is taken into account in determining the amount that would have been payable under regulation 179.

(5) If the employed pensioner exercised the option under regulation 185 (general option to exchange part of pension for lump sum) in relation to the old service pension, the resulting reduction in the pension is ignored for the purposes of this regulation.

(5A) The resulting reduction in the pension is taken into account for the purposes of this regulation if the employed pensioner—

(a) exercised the option under regulation 189 (Election to allocate pension) in relation to the old service pension; or

(b) is a 2008 Section Optant who was entitled to a lump sum under regulation 260K in relation to the old service pension.

(6) References in this regulation to the amount of a pension for any financial year are to its amount for that year after any increases payable under the Pensions (Increase) Act (Northern Ireland) 1971 in respect of that pension, including the increases that would have been payable in respect of any amount not paid because of a reduction ignored under paragraph (5).

Meaning of “previous earnings”: general

245

(1) For the purposes of this Chapter an employed pensioner's previous earnings is the average of the annual amounts of the member's earnings in respect of practitioner service (or service which is treated as practitioner service) uprated to the date of entitlement to the pension in accordance with regulation 176(4)(b) and adjusted in each financial year for inflation.

(2) The reference in paragraph (1) to adjusting that amount in each financial year for inflation is to increasing it by the same amount as that by which an annual pension equal to that amount would have been increased under the Pensions (Increase) Act (Northern Ireland) 1971 at 6th April in that financial year if—

(a) that pension was eligible to be so increased, and

(b) the beginning date for that pension were the same as the beginning date for the old service pension.

(3) In this regulation “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act (Northern Ireland) 1971.

Employed pensioners with more than one pension

246

(1) This regulation provides for the application of this Chapter where a person is entitled to more than one old service pension falling within regulation 241(2)(c) in any financial year .

(2) In regulation 243—

(a) for paragraphs (1) and (2) substitute—

(1) If the condition in paragraph (2) is met, the amount of the old service pensions for any financial year is reduced. (2) The condition is that the employed pensioner's relevant income for the financial year exceeds the employed pensioner's previous earnings for all the old employments. (3) The amount of the reduction under paragraph (1) in the case of each of the pensions is equal to the same proportion of that excess as the amount of the pension for the financial year before the reduction bears to the sum of the pensions for that year before the reduction

(2A) In regulation 244(1)(b) for “the old service pension” substitute “ all the old service pensions ”.

(3) Regulation 247 applies as if references to the old service pension were references to all those pensions.

Provisional reductions and later adjustments

247

(1) If it appears to the Department that the condition in regulation 243(2) will be met in any financial year in respect of the old service pension for that year, the Department may reduce the amount of that pension paid at any time in the financial year.

(2) Where the old service pension for a financial year is being reduced under this Chapter, the Department must review the amount of the reduction—

(a) at the end of the financial year, and

(b) at any time during the financial year if it appears to the Department that—

(i) the amount of the reduction made for the year is or may become incorrect, or

(ii) no reduction should be made.

(3) If at any time during the financial year it so appears, the Department must make such adjustments, whether by altering the amount of the reduction or by repaying to the employed pensioner any amount that should not have been deducted from the pension, as appear to the Department to be required.

(4) If at the end of the financial year it is apparent that—

(a) the reduction in the old service pension for the year was excessive, or

(b) no such reduction should have been made,

the Department must repay the amount due to the employed pensioner.

(5) If at the end of the financial year it is apparent that the old service pension paid for the year exceeded the amount due because the reduction in the old service pension required under regulation 243 was not made, the employed pensioner must repay the excess to the Department.

(6) Paragraph (5) does not affect the Department's right to recover a payment or overpayment in any case where the Department considers it appropriate to do so.

CHAPTER 9 — MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

Scheme administrator

Appointment of Scheme administrator

248

For the purposes of this Part and of Part 4 of the Finance Act 2004, the Scheme administrator is the Department.

Claims

Claims for benefits

249

(1) A person claiming to be entitled to benefits under this Part (“the claimant”) shall make a claim in writing to the Department.

(2) Pursuant to such a claim, the claimant, and where appropriate, the member’s employing authority (including any previous employing authority of the member) shall provide such—

(a) evidence of entitlement;

(b) information required in order to deal with the claim; and

(c) authority or permission as may be necessary for the release by third parties of information in their possession relating to the claimant or member,

as the Department may from time to time require for the purposes of this Part.

(3) A claim referred to in paragraph (1) may be made by a person or persons other than the claimant where the Department so provides.

(4) Any claim for benefit required in writing under this Part, and any evidence, information, authority or permission given in connection with that claim, may be made or given by means of an electronic communication where such method of communication is approved by the Department from time to time.

(5) In this regulation, “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000.

Power to extend time limits

250

The Department may extend any time limit mentioned in this Part as it applies in any particular case.

Beneficiaries who are incapable of looking after their affairs

251

(1) In the case of a beneficiary who, in the opinion of the Department, is by reason of illness, mental disorder, minority or otherwise unable to look after the beneficiary's affairs, the Department may—

(a) use any amount due to the beneficiary under the Scheme for the beneficiary's benefit, or

(b) pay it to some other person to do so.

(2) Payment of an amount to a person other than the beneficiary under paragraph (1) discharges the Department from any obligation under the Scheme in respect of the amount.

Commutation of small pensions

252

(1) The Department may pay any person entitled to a pension under this Section of the Scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under this Section of the Scheme on the person's death apart from the payment if the conditions specified in paragraph (2) are met.

(2) The conditions are that the payment complies with the following requirements (so far as they apply)—

(a) the contracting-out requirements,

(b) the preservation requirements,

(c) regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997 ,

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the lump sum rule (see, in particular, paragraph 7 of Schedule 29 to the Finance Act 2004: trivial commutation lump sums for the purposes of Part 4 of that Act), ...

(f) the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule: trivial commutation lump sum death benefit for the purposes of that Part); and

(g) Regulation 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 (payment by larger pension schemes).

(3) The lump sum must be calculated by the Department in accordance with advice from the Scheme actuary.

(4) The payment of a lump sum under this regulation discharges all liabilities of the Department in respect of the pension in question and of any other such benefits as mentioned in paragraph (1).

Reduction in and forfeiture of benefits

Reduction in benefits in cases where loss caused by member's crime, negligence or fraud

253

(1) If, as a result of a member's criminal, negligent or fraudulent act or omission, a loss to public funds occurs that arises out of or is connected with the member's employment relationship with the member's employer, the Department—

(a) may reduce any pension or other benefit payable to, or in respect of, the member under these Regulations by an amount less than or equal to the loss, or

(b) in a case where the loss equals or exceeds the value of the pension or other benefit, reduce them to nil or by any amount less than that value.

(2) Paragraph (1) does not apply so far as the pension or other benefit—

(a) is a guaranteed minimum pension or safeguarded rights which are derived from rights to such a pension, or

(b) arise out of a transfer payment.

(3) If the Department proposes to exercise the power under paragraph (1), the Department must give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

(4) If the amount of the loss is disputed, no reduction may be made under paragraph (1) until the member's obligation to make good the loss has become enforceable—

(a) under the order of a competent court, or

(b) in consequence of an award of an arbitrator.

(5) If the loss is suffered by an employing authority, the amount of any reduction under paragraph (1) must be paid to that authority.

Forfeiture of rights to benefits

254

(1) The Department may direct, subject to paragraph (7), that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

(a) the member is convicted of any of the offences specified in paragraph (2), and

(b) the offence was committed before the benefit or other amount becomes payable.

(2) The offences are—

(a) an offence in connection with employment that qualifies the member to belong to this Section of the Scheme, in respect of which the Secretary of State has issued a forfeiture certificate,

(b) one or more offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion to—

(i) a term of imprisonment of at least 10 years, or

(ii) two or more consecutive terms amounting in the aggregate to at least 10 years.

(3) In paragraph (2)(a) “forfeiture certificate” means a certificate that the Secretary of State is satisfied that the offence—

(a) has been gravely injurious to the State, or

(b) is liable to lead to serious loss of confidence in the public service.

(4) The Department may direct, subject to paragraph (7), that all or part of any rights to benefits or other amounts payable in respect of a member be forfeited where the benefits or amounts are payable to a person to whom paragraph (5) applies who has been convicted of the murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.

(5) This paragraph applies to a person who is—

(a) the member's widow, widower, surviving scheme partner or surviving civil partner,

(b) a dependant of the member,

(c) a person not falling within sub-paragraph (a) or (b) who is specified in a notice given under regulation 214(3) or (10) , or

(d) a person to whom such benefits or amounts are payable under the member's will or on the member's intestacy.

(6) Subject to paragraph (7), a guaranteed minimum pension or safeguarded rights which are derived from rights to such pensions may be forfeited only if paragraph (1) applies in the case of an offence within paragraph (2)(b).

(7) This regulation is without prejudice to section 2 of the Forfeiture Act 1870 (under which forfeiture is required in cases of treason, subject to whole or partial restoration under section 9(2) of the Criminal Justice Act (Northern Ireland) 1953 .

Provisions about tax

Deduction of tax

255

(1) The Department may deduct from any payment under the Scheme any tax which is required to be paid in respect of it.

(2) Without prejudice to the generality of paragraph (1), if a person becoming entitled to a benefit under this Part—

(a) is a benefit crystallisation event , occurring on or before 6th April 2024, under section 216 of the Finance Act 2004, and

(b) a lifetime allowance charge under section 214 of that Act arises when that event occurs,

the tax charged must be paid by the Scheme administrator.

(2A) If a person becomes entitled to a lump sum under this Part which is a relevant benefit crystallisation event, occurring on or after 6th April 2024, then for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the Scheme administrator shall determine—

(a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act, and if so;

(b) the amount of tax payable; and

(3) Paragraph (4) applies if—

(a) a member has given the Scheme administrator a statement in accordance with regulation 215 (tax treatment under the Finance Act 2004 of lump sums payable on pensioners' death) that a lump sum payable under that regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to that Act, and

(b) has not withdrawn that statement.

(4) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Scheme administrator may deduct the tax payable under section 206 of the Finance Act 2004(special lump sum death benefits charge) from the lump sum.

(5) Paragraph (6) applies if—

(a) a lump sum death benefit is payable on the death of a pensioner member in accordance with paragraph (2) of regulation 210 (Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)); and

(b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death.

(6) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Department may deduct the tax payable under section 206 of the Finance Act 2004 (special lump sum death benefits charge).

(7) Paragraph (8) applies if—

(a) an active, non-contributing or pension credit member opts to exchange a relevant pension for a lump sum in accordance with paragraph (3)(a) of regulation 186 (Option for member in serious ill-health to exchange whole pension for lump sum); and

(b) that lump sum payment is made to a member who has reached the age of 75.

(8) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Department may deduct the tax payable under section 205A of the Finance Act 2004 (serious ill-health lump sum charge).

(9) Without prejudice to the generality of paragraph (1), a person who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act, and

(b) meets the conditions specified in paragraph (1) of section 237B of that Act,

may give notice in writing to the Department specifying that the Department and that person are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that person in accordance with section 237B of the 2004 Act.

(10) Unless the Department’s liability for an annual allowance charge referred to in paragraph (9) is discharged in accordance with section 237D of the 2004 Act—

(a) that annual allowance charge will be paid by the Department on behalf of the member, and

(b) that person’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

Interest on delayed payments

Interest on late payment of benefits and refunds of contributions

256

(1) This regulation applies if the whole or part of an amount to which this regulation applies is not paid by the end of the period of one month beginning with the due date.

(2) This regulation applies to any amount payable by way of a pension, lump sum or refund of contributions under this Section of the Scheme (other than any amount due under regulation 164 or 165 or interim or substitute award).

(3) The Department must pay interest on the amount of a pension, lump sum, refund of contributions or an interim or substitute award which is unpaid (“the unpaid amount”) to the person to whom it should have been paid unless the Department is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.

(4) The interest on the unpaid amount is calculated at the base rate on a day to day basis from the due date for the amount to the date of its payment and compounded with three-monthly rests.

(5) For the purposes of this regulation, except where paragraph (6) applies, “due date”, in relation to an unpaid amount (other than an unpaid amount in respect of an interim or substitute award) , means—

(a) in the case of an amount in respect of a pension or lump sum payable to a member under Chapter 4 or a lump sum under regulation 260K (members' retirement benefits), the day immediately following that of the member's retirement from pensionable employment,

(b) in the case of an amount in respect of a pension payable on a member's death, the day after the date of death , other than a pension payable under regulation 213A (Pension payable when member dies on or after reaching age 75) ,

(c) in the case of an amount in respect of a lump sum under Chapter 5 (death benefits) that is payable to the member's personal representatives, the earlier of—

(i) the date on which probate or letters of administration were produced to the Department, and

(ii) the date on which the Department was satisfied that the lump sum may be paid as provided in regulation 214(9), and

(d) in the case of an amount in respect of any other lump sum under that Chapter, the day after the date of the member's death, and

(e) in the case of an amount in respect of a refund of contributions, the day after that on which the Department received from Her Majesty's Commissioners of Revenue and Customs the information required for the purposes of calculating the amount to be subtracted under regulation 175(3) or (4); and

(f) in the case of an amount in respect of a pension under regulation 213A that is payable to—

in the case of an amount in respect of a pension under regulation 213A that is payable to—the member’s personal representatives, the date on which probate or letters of administration were produced to the Department, andany person or body to whom the pension has been assigned by the member’s personal representatives, the date on which the notice under regulation 214(10) was received by the Department, andany person or body other than those referred to in heads (i) and (ii), the day immediately following the day of the member’s death.

(6) The due date for an unpaid amount—

(a) referred to in paragraph (5) in respect of which the Department was not in possession of all the information necessary for the calculation of the amount of the pension, lump sum or refund of contributions referred to in that paragraph on the date which would, in accordance with paragraph (5) be the due date;

(b) in respect of an interim or substitute award,

shall be the first day on which the Department was in possession of all the information necessary to calculate that pension, lump sum, refund of contributions or interim or substitute award.

(7) In this regulation, “interim or substitute award” means—

(a) any amount paid by way of an interim payment calculated by reference to an expected benefit under this Section of the Scheme pending final calculation of the full value of that benefit, ...

(b) any amount paid that increases the amount of an earlier payment due to a backdated or later increase in pensionable pay; and

(c) any amount paid that increases the amount of an earlier payment due to the payment of a tier 2 ill-health pension under regulation 182 paid to a member in substitution for a tier 1 ill-health pension under that regulation following a determination by the Department under regulation 183.

Determinations

Determination of questions

257

(1) Except as otherwise provided by this Part, any question arising under the Scheme is to be determined by the Department.

(2) Any such disagreement as is referred to in Article 50 of the 1995 Order (resolution of disputes) must be resolved by the Department in accordance with any arrangements applicable under that Article.

General prohibition on unauthorised payments

258

Nothing in these regulations requires or authorises the making of any payment, which, if made, would be an unauthorised payment for the purposes of Part 4 of the Finance Act 2004 (see section 160(5) of that Act).

Prohibition on assignment or charging of benefits

259

(1) Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under this Section of the Scheme is void.

(2) On the bankruptcy of any person entitled to a benefit under this Section of the Scheme, no part of the benefit may be paid to the person's trustee in bankruptcy or other person acting on behalf of the creditors, except in accordance with an order under Article 280 or 283 of the Insolvency (Northern Ireland) Order 1989 (income payments orders).

Record keeping and contribution estimates

Employing authority and certain member record keeping and contribution estimates

260

(1) As regards a principal medical practitioner, in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

(2) As regards an assistant medical practitioner or a locum practitioner, in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

(a) the payments they receive from employing authorities for practitioner services; and

(b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

(3) As regards a principal dental practitioner, in respect of each scheme year, the member shall provide each relevant host Trust or Board with a certificate of their pensionable earnings based on—

(a) the notice of pensionable earnings referred to in regulation 148; and

(b) their pensionable earnings as a principal dental practitioner from all other principal dental practitioner sources,

no later than 6 months after the end of that scheme year.

(4) As regards an assistant dental practitioner, in respect of each scheme year, the member shall provide each relevant host Trust or Board with a certificate of their pensionable earnings based on—

(a) the payments they receive from employing authorities for practitioner services; and

(b) their pensionable earnings as an assistant dental practitioner from all other assistant dental practitioner sources,

no later than 6 months after the end of that scheme year.

(5) In respect of each scheme year, a GMS practice or an APMS contractor shall provide the Department with a statement of estimated pensionable earnings and contributions due under regulation 160, 162 and 165 in respect of any—

(a) non-GP provider that is a GMS practice or an APMS contractor who assists in the provision of HSC services provided by that GMS practice or APMS contractor;

(b) principal medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(6) In respect of each scheme year, each employing authority shall, in respect of any of the person’s referred to in paragraph (5)(a) to (c), provide the Department with an end-of-year statement of—

(a) pensionable earnings;

(b) contributions to this Section of the Scheme made under regulation 161 (Members’ contribution rate);

(c) contributions to this Section of the Scheme made under regulation 162 (Contributions by employing authorities: general); and

(d) any pensionable earnings deemed in accordance with regulation 144 (Pensionable earnings-breaks in service),

in respect of any of the persons referred to in paragraph (5)(a) to (c).

(7) The Department shall be provided with—

(a) the statement referred to in paragraph (5) at least 1 month before the beginning of that scheme year;

(b) the statement referred to in paragraph (6) no later than 3 months after the end of that scheme year.

(7A) If a GMS practice or APMS contractor does not provide the statement referred to in sub-paragraph (5) in accordance with sub-paragraph (7)(a), the member contributions in respect of the members of that practice or contractor referred to in sub-paragraphs (5)(a) to (c), will be payable at the maximum contribution percentage rate specified in paragraph (17) of regulation161 based on estimated pensionable pay as determined by the Department

(8) All employing authorities must, for each scheme year—

(a) provide the Department with a statement of estimated total contributions due to this Section of the Scheme under regulation 160 (Contributions by members) and 162 (Contributions by employing authorities: general); and

(b) maintain, in a manner approved by Department from time to time, the records of contributions to this Section of the Scheme made under regulations 160 and 161.

(9) The statement referred to in paragraph (8)(a) must be provided to the Department no later then 1 month before the beginning of each scheme year and, except where the Department waives such requirement, an employing authority must provide the Department with a statement of contributions to this Section of the Scheme recorded in accordance with paragraph (8)(b) no later then 2 months after the end of each scheme year.

(10) A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a member has failed to comply with the requirements of—

(a) whichever of sub-paragraphs (1) to (4) applies to that member, or

(b) paragraph (7) of regulation 157.

This is subject to sub-paragraphs (11) and (12).

(11) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of that member’s pensionable earnings for that year, the Department may treat that figure as the amount of that member’s pensionable earnings for that year where—

(a) that member has failed to comply with the requirements of whichever of paragraphs (1) to (4), applies to them; and

(b) a benefit in respect of such services is payable to, or in respect of that member, under these Regulations.

(12) If, in respect of a scheme year, a practitioner or non-GP provider—

(a) dies without complying with the requirements of whichever of paragraphs (1) to (4) applies to them; or

(b) is, in the opinion of the Department, unable to look after their own affairs by reason of illness or lack of capacity,

the Department may require that practitioner or non-GP provider’s personal representatives or person (or person’s) duly authorised to act on the member’s behalf to provide the relevant certificate or statement within the period specified in paragraph (13).

(13) The period is—

(a) that referred to in whichever of paragraphs (1) to (4) was or is applicable to them

(b) such other period as the Department permits.

(14) An employing authority must, in respect of a person, keep a record of all—

(a) contributions paid under regulations 160, 165 or 167;

(b) contributions due under regulations 160, 165 or 167, but unpaid;

(d) contributions due under regulation 162 or 168, but unpaid;

(e) pensionable earnings;

(f) absences from work referred to in regulation 140;

(g) commencements and terminations of pensionable employment;

(h) reasons for terminations of pensionable employment.

(14A) That record is to be in a manner approved by the Department.

(14B) Except where the Department waives such requirement, an employing authority must provide a statement in respect of the matters referred to in paragraph (14) in respect of all scheme members to the Department within 13 months of the end of each scheme year.

(14C) Where an employing authority has provided the information in accordance with paragraph (14B) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Department with the revised information.

(15) The certificates and statements referred to in this regulation—

(a) shall be in such form as the Department shall from time to time require;

(b) may be provided to the Department in such manner as the Department may from time to time permit.

(16) A person lacks capacity in relation to a matter if at the material time he is unable to make a decision for himself in relation to the matter because of an impairment or disturbance in the functioning of his mind or brain

PART 4 — BENEFITS IN CASES OF MIXED SERVICE

CHAPTER 1 — INTRODUCTION

Application of Part 4

261

(1) This Part applies where a member has pensionable service under both Part 2 and Part 3.

(2) Where this Part applies, Parts 2 and 3 are subject to the modifications provided in this Part.

(3) As regards a person to whom the general rule in regulation 110 (general rule: separate treatment of service etc.) or regulation 237(general rule: separate treatment of service etc.) applies, this Part shall apply separately to benefits in respect of the earlier service and the later service (as defined in regulation 109 or 236, as appropriate).

Preliminary

Interpretation: general

262

In this Part—

“the base amount” means the aggregate of the benefits that would be payable separately under Part 2 and Part 3 but for the operation of this Part;

“calculation method A” means the calculation method provided for in regulation 270;

“calculation method B” means the calculation method provided for in regulation 271;

“calculation method C” means the calculation method provided for in regulation 272;

“calculation method D” means the calculation method provided for in regulation 272A;

“increment period” has the meaning given in regulation 272A(2);

“officer” has the same meaning as in Part 2;

“practitioner” has the same meaning as in Part 3;

“uprated earnings” has the same meaning as in Part 3.

CHAPTER 2 — COMPARISON OF ENTITLEMENTS

Application of Chapter 2

263

(1) This Chapter identifies the calculation method under which the benefits payable in respect of discrete periods of pensionable service as an officer are to be compared against the benefits that would have been payable had that service been service as a practitioner.

(2) The discrete periods of pensionable service as an officer that are subject to comparison are any periods of—

(a) up to 10 years of pensionable service as an officer before first becoming a ... medical or dental practitioner,

(b) more than 10 years of pensionable service as an officer before first becoming a ... medical or dental practitioner,

(d) more than 1 year of employment as an officer after ceasing to be a practitioner,

(e) less than 1 year of pensionable service as an officer concurrently with pensionable service as a practitioner, and

(f) more than 1 year of pensionable service as an officer concurrently with pensionable service as a practitioner.

Officer service before practitioner service

Cases with up to 10 years of officer service

264

(1) Where a member has not more than 10 years of pensionable service before first becoming a ... medical practitioner, the reference amount shall be the best of—

(a) the amount determined by calculation method A,

(b) the amount determined by calculation method B, and

(i) the benefit is payable on retirement or death of the member, and

(ii) the condition is met,

the base amount.

(2) The condition mentioned in paragraph (1)(c)(ii) is that—

(a) the amount of pension payable under Part 2 would be greater than the amount of pension payable under Part 3, where—

(i) any enhancement for the purposes of regulation 52 or 182 (enhancement of ill-health pensions), as appropriate, is ignored,

(ii) any additional pension is disregarded, and

(iii) any increase under the Pensions (Increase) Act (Northern Ireland) 1971 is applied, and

(b) the amount determined by calculation method B is less than the base amount.

Cases with more than 10 years of officer service

265

Where a member has more than 10 years of pensionable service before first becoming a ... medical practitioner, the reference amount shall be the better of—

(a) the amount determined by calculation method A, and

(b) the base amount.

Officer service after practitioner service

Cases with less than 1 year of officer service

266

Where a member has been employed as an officer for less than 1 year after last ceasing to be a practitioner, the reference amount shall be the amount determined by calculation method A.

Cases with 1 year or more of officer service

267

Where a member has been employed as an officer for 1 year or more after last ceasing to be a practitioner, the reference amount shall be the better of—

(a) the amount determined by calculation method C, and

(b) the base amount.

Concurrent officer and practitioner service

Cases with less than 1 year of concurrent officer service

268

Where a member has less than 1 year of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount shall be the amount determined by calculation method A.

Cases with 1 year or more of concurrent officer service

269

Where a member has 1 year or more of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount shall be the better of—

(a) the amount determined by calculation method A, and

(b) the base amount.

Calculation methods

Calculation method A

270

(1) Calculation method A is the aggregate of—

(a) the amount that would be payable under Part 3 if—

(i) the member's discrete period of pensionable service as an officer were treated as pensionable service as a practitioner, and

(ii) the amount of pensionable pay received in respect of that officer service were treated as pensionable earnings as a practitioner for the respective period,

(b) the amount payable under Part 2 (if any) if the member's pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in sub-paragraph (a), and

(2) Where paragraph (1) applies—

(a) the member is entitled to count part of the period of officer service referred to in that paragraph as a result of a transfer-in under regulation 229; and

(b) the transfer-in is other than a transfer-in referred to in regulation 230(6),

for the purposes of any calculation under regulation 264(1)(a) or 265(a), the amount of the pensionable pay deemed to be received in respect of that part period of officer service will be calculated in accordance with regulation 230(2).

Calculation method B

271

Calculation method B is the aggregate of—

(a) the amount payable under Part 3 if the member's uprated earnings is increased by the formula—

$$UE×LPSo+LPSpLPSp$where—UE is the amount of the member's uprated earnings,LPSo is the length of the member's discrete period of pensionable service as an officer, expressed in days, andLPSp is the length of the member's pensionable service as a practitioner, expressed in days, and$

(b) the amount payable under Part 2 (if any) if the member's pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in sub-paragraph (a).

Calculation method C

272

Calculation method C is the aggregate of—

(a) the amount that would be payable under Part 3 if the member's pensionable earnings as a practitioner were uprated to the date of—

(i) cessation of the employment as an officer, or

(ii) retirement,

whichever is the earlier, and

(b) the amount payable under Part 2.

CHAPTER 3 — MODIFICATION OF BENEFITS

Members' retirement benefits

Top-up where reference amount greater than base amount

273

(1) Where the reference amount calculated in any of regulations 264 to 269A is greater than the base amount, a top-up amount is payable.

(2) The top-up amount is equal to the aggregate of the amounts by which the reference amount is greater than the base amount in each of regulations 264 to 269A (where applicable).

(3) The top-up amount provided for under this regulation shall be treated as forming part of the member's pension for the purposes of increases payable under the Pensions (Increase) Act (Northern Ireland) 1971, and shall be increased in similar manner to pensions payable under Parts 2 and 3.

Death benefits

Death benefits where member entitled to top-up

274

(1) This regulation applies in relation to any benefit payable under Chapter 5 of Part 2 (death benefits) and Chapter 5 of Part 3 (death benefits) where the deceased member is (or would have been) entitled to a top-up amount under regulation 273.

(2) In calculating the amount of the benefit payable under Chapter 5 of Part 2, where that benefit is expressed to be a percentage or fraction of a pension that was in payment at the date of death of a member, or a percentage or fraction of a pension to which a deceased member would have become entitled in a particular circumstance, that pension shall be treated as being the pension payable to the member had no benefit been payable in respect of any discrete period of pensionable service as an officer that gives rise to a top-up payment under regulation 273.

(3) In calculating the amount of the benefit payable under Chapter 5 of Part 3, where that benefit is expressed to be a percentage or fraction of a pension that was in payment at the date of death of a member, or a percentage or fraction of a pension to which a deceased member would have become entitled in a particular circumstance, that pension shall be treated as being the sum of—

(a) the pension payable under Part 3, and

(b) the top-up amount payable under regulation 273, inclusive of any increase payable under the Pensions (Increase) Act (Northern Ireland) 1971 pursuant to paragraph (3) of that regulation.

CHAPTER 4 — GENERAL MODIFICATIONS

45 year service limit

Pensionable service limit

275

(1) Subject to paragraph (3), in determining whether or not a member has reached 45 years of pensionable service for the purposes of regulation 7, the amount of pensionable service accrued under Part 3 shall be included in the aggregate calculated under paragraph (1) of that regulation.

(2) Subject to paragraph (3), in determining whether or not a member has reached 45 years of pensionable service for the purposes of regulation 139, the amount of pensionable service accrued under Part 2 shall be included in the aggregate calculated under paragraph (1) of that regulation.

(3) Where a person is concurrently in officer service and practitioner service in any year, that year shall count as a single year for the purpose of calculating 45 years pensionable service.

(4) Where the aggregate of pensionable service under Part 2 and Part 3 is in excess of 45 years—

(a) benefits under each of Part 2 and Part 3 shall be calculated by reference to such number of years as the Department determines;

(b) the aggregate of pensionable service under Part 2 and Part 3 determined in sub-paragraph (a) shall be 45 years; and

(c) the Department shall select the years by reference to which the benefits under each Part are to be calculated, selecting the years which produce the most favourable result to the member.

(5) Where a member is also a member of the 1995 Section , any reference in this Part to “45 years” shall be taken to be a reference to a shorter period determined by the formula—

$$SP=45years-LSS$where—SP is the shorter period, measured in years and days, andLSS is the length of superannuable service (within the meaning of the 1995 Regulations), measured in years and days, giving rise to membership of the 1995 Section and, in the case of a member of that Section who has become entitled to a pension (including a preserved pension) under that Section , including any period that was taken into account for the purpose of determining whether the member was entitled to that pension, or for the purpose of calculating the amount of that pension.$

Claims and notices

Applications, claims and notices

276

An application or claim made or a notice given for the purposes of a regulation listed in column 1 of the following table shall be treated as an application or claim made or notice given for the purposes of the corresponding regulation in column 2 (and vice versa).

Abatement

Reduction of pension

277

(1) The pension payable under Part 3 shall be reduced in accordance with Chapter 8 but with the following modifications—

(a) relevant income shall include the enhancement amount determined under regulation 118(2); and

(b) where a practitioner becomes entitled to receive a pension under Part 3 and in the 12 months preceding the date on which the member becomes so entitled also held concurrent pensionable employment as an officer, the member's previous earnings in respect of the member's practitioner service shall be increased by the amount of the member's previous pay in respect of the member's officer service.

(2) Where the reduction applied under the modified Part 3 is not the full amount of the excess determined under that modified Part, such part of the excess as has not given rise to a reduction in the old service pension in Part 3 shall be the excess for the purposes of regulation 117(3).

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 17th June 2008.

David C. Bingham — A senior officer of the

The Department of Finance and Personnel hereby consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance and Personnel on 17th June 2008.

Adrian Arbuthnot — A senior officer of the

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00002]: S.I. 2008/653

[^f00003]: S.I. 2006/131

[^f00004]: S.I. 1972/1265 (N.I. 14)

[^f00005]: 1993 c. 49

[^f00006]: S.I. 1995/3213 (N.I. 22)

[^f00007]: S.R. 1995 No. 95, as amended by S.Rs. 1997 Nos. 217 and 390, S.R. 1998 No. 299, S.R. 1999 No. 293, S.R. 2002 No. 69, S.Rs. 2004 Nos. 103 and 104, S.Rs. 2005 Nos. 155, 533, 534 and 565, S.Rs. 2006 Nos 159 and 410 and S.Rs 2008 Nos 96, 130 and 163

[^f00008]: S.I. 1997/1177 (N.I. 7)

[^f00009]: S.I. 1999/3147 (N.I. 11)

[^f00010]: S.I. 2003/1250 as amended by S.I. 2007/3101

[^f00011]: S.R. 2004 No. 156

[^f00012]: 1971 c. 80

[^f00013]: S.R. 1993 No. 326

[^f00015]: 2004 c. 12

[^f00016]: 1992 c. 7

[^f00017]: S.R. 2004 No. 149

[^f00018]: 1988 c. 1

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