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The Local Government Pension Scheme Regulations (Northern Ireland) 2014

Type Ni-Statutory-Rule

Publication 2014-06-27

Last updated 2024-08-31

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(a) becomes permanently incapable of discharging efficiently the duties of the employment that the member was engaged in at the date the member became a deferred member; and

(b) has a reduced likelihood of being capable of undertaking any gainful employment before reaching normal pension age,

may make a written request to the Committee to receive payment of a retirement pension immediately, whatever the member's age.

(2) In order to consider a request under paragraph (1), the Committee shall obtain a certificate, in accordance with regulation 38 (role of the IRMP), from an IRMP qualified in occupational health medicine who is appointed by the Committee.

Role of the IRMP

38

(1) A decision as to whether a member is entitled to early payment of retirement pension under regulation 36 (early payment of retirement pension on ill-health grounds: active members) or 37 (early payment of retirement pension on ill-health grounds: deferred members), shall be made by the Committee after it has obtained a certificate from an IRMP as to—

(a) whether or not the member is suffering from a condition that renders the member permanently incapable of discharging efficiently the duties of the employment the member was engaged in, because of ill-health or infirmity of mind or body;

(b) whether as a result of that condition the member has a reduced likelihood of being capable of undertaking any gainful employment before reaching normal pension age...; and

(c) where a member has been working reduced contractual hours or at a lower grade and had reduced pay as a consequence of the reduction in contractual hours or grade, whether that member was wholly or temporarily in part time service as a result of the condition that caused or contributed to the member’s ill-health retirement.

(2) Where the IRMP is considering an application under regulation 36 (early payment of retirement pension on ill-health grounds: active members), the IRMP shall further determine whether, as a result of that condition, the member—

(a) is unlikely to be capable of undertaking any gainful employment before reaching normal pension age; or

(b) is likely to become capable of undertaking any gainful employment before reaching normal pension age.

(3) A certificate from an IRMP, obtained under paragraphs (1) and (2), shall include a statement that—

(a) that IRMP has not previously advised, or given an opinion on or otherwise been involved in the particular case for which the certificate has been requested; and

(b) that IRMP is not acting, and has not at any time acted, as the representative of the member, the employing authority or any other party in relation to the same case.

(4) The Committee and the IRMP shall have regard to guidance given by the Department when carrying out their function under this regulation, when making an ill-health determination.

(5) Where an IRMP is part of an occupational health provider, the IRMP is not to be treated as having advised, given an opinion on or otherwise been involved in a particular case because another IRMP from the same occupational health provider has advised, given an opinion on or otherwise been involved in that case.

Calculation of ill-health pension amounts

39

(1) Subject to paragraphs (4) and (5), Tier 1 benefits are calculated by adjusting the active member's pension account as follows—

(a) An amount is added to the balance in the account for the year in which the member's employment was terminated, equivalent to the amount of earned pension the member would have accrued between the day following the date of termination and normal pension age, if that member had been treated as receiving assumed pensionable pay, calculated in accordance with regulation 23(4) (assumed pensionable pay), for each year and fraction of a year in that period and treating any election under regulation 12 (temporary reduction in contributions) as lapsed at the date of the termination of the member's employment; and

(b) retirement pension is payable to the member as if the member had reached normal pension age on the date the member's employment was terminated.

(2) Subject to paragraphs (4) and (5), Tier 2 benefits are calculated by adjusting the active member's pension account as follows—

(a) for the year in which the member's employment was terminated, by adding one quarter of the sum calculated in accordance with paragraph (1)(a); and

(b) retirement pension is payable to the member as if the member had reached normal pension age on the date the member's employment was terminated.

(3) Benefits payable under regulation 37 (early payment of retirement pension on ill-health grounds: deferred members) are the retirement pension that would be payable to the member if that member had reached normal pension age on the date from which benefits are awarded.

(4) Where a member entitled to Tier 1 benefits subsequently becomes an active member of the Scheme, no addition is to be made under paragraph (1)(a) or (2)(a) to any Tier 1 or Tier 2 benefits that the member becomes entitled to after that subsequent period of membership.

(5) Where a member entitled to Tier 2 benefits (“the initial ill-health retirement”) subsequently becomes an active member of the Scheme, the addition made under paragraph (1)(a) or (2)(a) to any Tier 1 or Tier 2 benefits that the member becomes entitled to after that subsequent period of membership is modified in accordance with paragraph (6).

(6) The number of years for which a member to whom paragraph (5) applies is treated as having received assumed pensionable pay for the purposes of paragraph (1)(a) or (2)(a) shall not exceed—

(a) the number of years at the date of the initial ill-health retirement up to the member's normal pension age at that time, less

(b) a quarter of the number of years calculated in accordance with sub-paragraph (a), less

(c) the number of years during which the member has been an active member of the Scheme after the initial ill-health retirement.

(7) For the purposes of this regulation—

(a) in calculating assumed pensionable pay in accordance with regulation 23(4) (assumed pensionable pay), no account is to be taken of any reduction in the pensionable pay the member received if an IRMP has certified that the member was working reduced contractual hours or at a lower grade, wholly or temporarily as a result of the condition that caused or contributed to the member’s ill-health retirement; and

(b) no adjustment is to be made to any sum by virtue of regulation 23(6) (assumed pensionable pay, adjustments) for any period after the date of termination of employment under regulation 36 (early payment of retirement pension on ill-health grounds: active members).

SURVIVOR BENEFITS

Survivor benefits: active members

Death grants: active members

40

(1) If an active member dies ... the Committee shall pay a death grant.

(2) The Committee may, at its absolute discretion, pay the death grant to or for the benefit of the member's nominee, personal representatives or any person appearing to the Committee to have been a relative or dependent of the member at any time.

(3) The death grant is three times the member's annual assumed pensionable pay calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death ,but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade, as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Where an active member is also a deferred member or a pensioner member of the Scheme or both, the death grant payable upon the death of an active member shall be the higher of—

(a) a death grant calculated in accordance with regulation 40(3); or

(b) the aggregate of all death grants payable under regulations 46 (death grants: deferred members and pension credit members) and 51 (death grants: pensioner members),

and no other death grant shall be payable.

Survivor benefits: partners of active members

41

(1) If an active member dies leaving a surviving spouse, civil partner or ... co-habiting partner, that person is entitled to a pension which shall come into payment on the day following the member's death.

(2) The Committee shall close the active member's pension account and shall open a survivor member's pension account from the day following the member's death.

(3) The opening balance of the survivor member's pension account is the amount of pension payable to the survivor calculated in accordance with paragraph (4).

(4) The amount of a pension payable under paragraph (3) is calculated by adding together the amounts in sub-paragraphs (a) and (b)—

(a) the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(i) the member had been entitled to draw a pension on the date of the member's death,

(ii) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment either relating to the age at which it was drawn or following a Scheme Pays Election;

(iii) the pension excluded additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(iv) the member's earned pension had accrued at a rate of 1/160th of pensionable pay; ...

(v) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160; and

(vi) the amount of earned pension credited under regulation 21(3) (councillors’ pensions) of the Transitional Regulations had been multiplied by 49/160th;

(aa) for the purposes of sub-paragraph (a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date;

(b) a sum equivalent to 1/160th of the member's annual assumed pensionable pay calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension age , but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.

(5) The balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's pension account was opened is adjusted on the revaluation date in the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's pension account was opened, and takes effect from the start of the Scheme year following the Scheme year in which the survivor member’s account was opened, in accordance with actuarial guidance issued by the Department.

(6) The balance calculated under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year and, having applied the revaluation adjustment to the balance in accordance with paragraph (5), thereafter, the balance in that survivor member’s pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.

(6A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.

(7) If there is more than one surviving spouse, they become jointly entitled in equal shares under paragraph (1).

Meaning of “nominated co-habiting partner”

42

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Survivor benefits: children of active members

43

(1) If an active member dies leaving one or more eligible children, those eligible children are entitled to a children's pension which shall come into payment on the day following the member's death.

(2) The Committee shall open a survivor member's pension account for the eligible child or children, in accordance with regulation 44 (survivor benefits: children of active member where pension is payable to partner of an active member) or regulation 45 (survivor benefits: children of active member where no pension is payable to partner of active member) from the day following the member's death.

(3) The children's pension shall be calculated in accordance with regulation 44 or regulation 45.

(4) The balance in the survivor member's pension account, at the end of the Scheme year in which the survivor member's pension account was opened, is adjusted on the revaluation date in the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's pension account was opened, and takes effect from the start of the Scheme year following the Scheme year in which the survivor member’s account was opened, in accordance with actuarial guidance issued by the Department.

(5) The balance calculated under regulation 44(2) (survivor benefits: children of active member where pension is payable to partner of an active member) or 45(2) (survivor benefits: children of active member where no pension is payable to partner of an active member) is the opening balance of the survivor member’s pension account for the following Scheme year and, having applied the revaluation adjustment to the balance in accordance with paragraph (4), thereafter, the balance in that survivor member’s pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.

(5A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.

(6) The Committee may pay the whole or part of a children’s pension to a person other than the eligible child, to be applied for the benefit of such one or more eligible children as the Committee may direct.

Survivor benefits: children of active member where pension is payable to partner of an active member

44

(1) If a pension is payable to a partner of an active member under regulation 41(1) (survivor benefits: partners of active members), the Committee shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(2) The opening balance of a survivor member's pension account opened under paragraph (1) is the amount of pension payable to the eligible child or children calculated in accordance with paragraph (3) or (4), but if the pension payable under regulation 41(1) (survivor benefits: partners of active members) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with regulation 45(3) or (4) as from the day following the date the pension under regulation 41(1) ceased to be paid.

(3) The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the amounts in sub-paragraphs (a) and (b)—

(a) the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(i) the member had been entitled to draw a pension on the date of the member's death;

(ii) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn, or following a Scheme Pays Election, or any pension debit applied on account of a pension sharing order;

(iii) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(iv) the member's earned pension had accrued at a rate of 1/320th of pensionable pay; and

(v) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/320;

(aa) for the purposes of sub-paragraph (a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date;

(b) a sum equivalent to 1/320th of the member's annual assumed pensionable pay calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension age , but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.

(4) The amount of pension payable under paragraph (2) where there is more than one such eligible child, is calculated by adding together the amounts in sub-paragraphs (a) and (b), and is payable to those children in equal shares—

(a) the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(i) the member had been able to draw a pension on the date of the member's death;

(ii) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial reduction relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(iii) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(iv) the member's earned pension had accrued at a rate of 1/160th of pensionable pay; and

(v) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160;

(aa) for the purposes of sub-paragraph (a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date;

(b) a sum equivalent to 1/160th of the member's annual assumed pensionable pay calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension age , but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.

(5) At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 41(1) (survivor benefits: partners of active members), the pension payable to that eligible child is recalculated in accordance with paragraph (3) as from the day following the date the other eligible child's or children's pension ceased to be paid.

Survivor benefits: children of active member where no pension is payable to partner of active member

45

(1) If, on the day following the member's death, no pension is payable to a partner of an active member under regulation 41(1) (survivor benefits: partners of active members), the Committee shall close the active member's pension account and shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(2) The opening balance of a survivor member's pension account opened under paragraph (1) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (3) or (4).

(3) The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the amounts in sub-paragraphs (a) and (b)—

(a) the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(i) the member had been entitled to draw a pension on the date of the member's death;

(ii) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(iii) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(iv) the member's earned pension had accrued at a rate of 1/240th of pensionable pay; and

(v) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/240;

(aa) for the purposes of sub-paragraph (a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date;

(b) a sum equivalent to 1/240th of the member's annual assumed pensionable pay, calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension age , but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.

(4) The amount of pension payable under paragraph (2) where there is more than one such eligible child, is calculated by adding together the amounts in sub-paragraphs (a) and (b), and is payable to those children in equal shares—

(a) the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(i) the member had been entitled to draw a pension on the date of the member's death;

(ii) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(iii) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(iv) the member's earned pension had accrued at a rate of 1/120th of pensionable pay; and

(v) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/120;

(aa) for the purposes of sub-paragraph (a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date;

(b) a sum equivalent to 1/120th of the member's annual assumed pensionable pay, calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension age , but where, in the opinion of an IRMP the member was, at the date of death, wholly or temporarily in part time service or working at a lower grade as a result of the condition that caused or contributed to the member’s death, no account shall be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.

(5) At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (3).

Survivor benefits: deferred members

Death grants: deferred members and pension credit members

46

(1) If a deferred member dies the Committee shall pay a death grant.

(2) The Committee may, at its absolute discretion, pay the death grant to or for the benefit of the member's nominee, personal representatives or any person appearing to the Committee to have been a relative or dependent of the member.

(3) The death grant is the amount the member would have been entitled to receive as retirement pension annually , excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(a) the member had been able to draw a pension on the date the member died; ...

(b) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn, and

(c) it included any deferred guarantee amount calculated under regulation 4N (statutory underpin: death grants) of the Transitional Regulations;

multiplied by five.

(3A) For the purposes of paragraph (3), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(3B) In paragraph (3) “deferred guarantee amount” has the meaning given in regulation 4N(3) of the Transitional Regulations.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) This regulation applies to pension credit members (including persons entitled to a pension credit who die before the Committee awards a pension credit) as it applies to deferred members with the modification that for the amount of death grant calculated under paragraph (3), the amount calculated under paragraph (3)(a) and (b) is multiplied by three .

(5) This regulation shall apply to pension credit members as it applies to deferred members, subject to paragraph (6) and paragraph (3A) does not apply.

(6) Where a person entitled to a pension credit dies before the Committee awards a pension credit, the calculation of the death grant under paragraph (3), shall be modified so that the multiplier is three.

Survivor benefits: partners of deferred members

47

(1) If a deferred member dies leaving a surviving spouse, civil partner or ... co-habiting partner, that person is entitled to a pension which shall come into payment on the day following the member's death.

(2) The Committee shall close the deferred member's pension account and shall open a survivor member's pension account from the day following the member's death.

(3) The opening balance of the survivor member's pension account is the amount of pension payable to the survivor calculated in accordance with paragraph (4).

(4) The amount of a pension payable under paragraph (3) is calculated by adding together the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(a) the member had been able to draw a pension on the date the member died;

(b) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment either relating to the age at which it was drawn or following a Scheme pays election,

(c) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(d) the pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions);

(e) the member's earned pension had accrued at a rate of 1/160th of pensionable pay; and

(f) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160.

(4A) For the purposes of paragraph (4), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member and became a deferred member in the period beginning with 1st April and ending 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(5) If the member ceased to be an active member, became a deferred member and died all within the same Scheme year, the balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's pension account was opened is adjusted on the revaluation date in the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's account was opened, and takes effect from the start of the Scheme year following the Scheme year in which the survivor member’s pension account was opened, in accordance with actuarial guidance issued by the Department.

(6) Where—

(a) paragraph (5) applies, the balance calculated under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year, and the revaluation adjustment is applied to the balance in accordance with paragraph (5);

(b) paragraph (5) does not apply, the balance under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year,

and, thereafter, the balance in the survivor member’s pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.

(6A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.

(7) If there is more than one surviving spouse, they become jointly entitled in equal shares under paragraph (1).

Survivor benefits: children of deferred members

48

(1) If a deferred member dies leaving one or more eligible children, they are entitled to a children's pension which shall come into payment on the day following the member's death.

(2) The Committee shall open a survivor member's pension account for the eligible child or children, in accordance with regulation 49 (survivor benefits: children of deferred member where pension is payable to a partner of deferred member) or regulation 50 (survivor benefits: children of deferred member where no pension is payable to partner of deferred member) from the day following the deferred member's death.

(3) The children's pension shall be calculated in accordance with regulation 49 or regulation 50.

(4) If the member ceased to be an active member, became a deferred member and died all within the same Scheme year, the balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's pension account was opened is adjusted on the revaluation date in the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the member died and takes effect from the start of the Scheme year following the Scheme year in which the member’s account was opened, in accordance with actuarial guidance issued by the Department.

(5) Where—

(a) paragraph (4) applies, the balance calculated under regulation 49(2) (survivor benefits: children of deferred member where pension is payable to partner of deferred member) or 50(2) (survivor benefits: children of deferred member where no pension is payable to partner of deferred member) is the opening balance of the survivor member’s pension account for the following Scheme year and the revaluation adjustment is applied to the balance in accordance with paragraph (4);

(b) paragraph (4) does not apply, the balance under regulation (49)(2) or 50(2), as the case may be, is the opening balance of the survivor member’s pension account for the following Scheme year,

(5A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.

(6) The Committee may pay the whole or part of a children’s pension to a person other than the eligible child, to be applied for the benefit of such one or more eligible children as the Committee may direct.

Survivor benefits: children of deferred member where pension is payable to partner of deferred member

49

(1) If a pension is payable to a partner of a deferred member under regulation 47(1) (survivor benefits: partners of deferred members), the Committee shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(2) The opening balance of a survivor member's pension account opened under paragraph (1), is the amount of pension payable to the eligible child or children calculated in accordance with paragraph (3) or (4) but if the pension payable under regulation 47(1) (survivor benefits: partners of deferred members) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with regulation 50(3) or (4) (survivor benefits: children of deferred member where no pension is payable to partner of deferred member) as from the day following the date the pension under regulation 47(1) ceased to be paid.

(3) The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(a) the member had been entitled to draw a pension on the date the member died;

(b) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(c) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(d) the pension included 15.3125% of any pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions);

(e) the member's earned pension had accrued at a rate of 1/320th of pensionable pay; and

(f) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/320.

(3A) For the purposes of paragraph (3), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(4) The amount of pension payable under paragraph (2) where there is more than one such eligible child, is payable to those children in equal shares and is calculated by adding together the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(a) the member had been entitled to draw a pension on the date of the member's death;

(b) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(c) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(d) the pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions);

(e) the member's earned pension had accrued at a rate of 1/160th of pensionable pay; and

(f) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160.

(4A) For the purposes of paragraph (4), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(5) At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 47(1) (survivor benefits: partners of deferred members), the pension payable to that eligible child is recalculated in accordance with paragraph (3) as from the day following the date the other eligible child's or children's pension ceased to be paid.

Survivor benefits: children of deferred member where no pension is payable to partner of deferred member

50

(1) If, on the day following the member's death, no pension is payable to a partner of a deferred member under regulation 47(1) (survivor benefits: partners of deferred members), the Committee shall close the deferred member's pension account and shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(2) The opening balance of a survivor member's pension account opened under paragraph (1) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (3) or (4).

(3) The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(a) the member had been entitled to draw a pension on the date the member died;

(b) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(c) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(d) the pension included 20.41667% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions);

(e) the member's earned pension had accrued at a rate of 1/240th of pensionable pay; and

(f) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/240.

(3A) For the purposes of paragraph (3), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member become a deferred member; or

(b) ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(4) The amount of pension payable under paragraph (2) where there is more than one such eligible child, is payable to those children in equal shares and is calculated by adding together the pension that the member would have been entitled to draw excluding any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations if—

(a) the member had been entitled to draw a pension on the date the member died;

(b) the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(c) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(d) the pension included 40.8333% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions);

(e) the member's earned pension had accrued at a rate of 1/120th of pensionable pay; and

(f) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/120.

(4A) For the purposes of paragraph (4), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member and became a deferred member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(5) At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (3) as from the day following the date the other eligible child's or children's pension ceased to be paid.

Survivor benefits: pensioner members

Death grants: pensioner members

51

(1) If a pensioner member dies ..., the Committee shall pay a death grant.

(2) The Committee may, at its absolute discretion, pay the death grant to or for the benefit of the member's nominee, personal representatives or any person appearing to the Committee to have been a relative or dependent of the member.

(3) Subject to paragraph (4), the death grant is ten times the annual amount the member would have been entitled to receive as retirement pension at the date of death if there had been no commutation under regulation 34 (election for lump sum instead of pension), reduced by the amounts of any such commuted lump sum and any pension paid to the member.

(4) Where any pension paid to a member derived from a pension credit, the death grant is ten times the annual amount the member would have been entitled to receive as that pension at the date of death if there had been no commutation under regulation 34 (election for lump sum instead of pension) reduced by the amounts of any such commuted lump sum and any pension paid to that member.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For the purposes of a death grant payable in accordance with paragraph (3) (but not for the purposes of a death grant derived from a pension credit payable in accordance with paragraph (4)), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension the member would have been entitled to receive as retirement pension at the date of death is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

Survivor benefits: partners of pensioner members

52

(1) If a pensioner member (other than a pensioner member where the pension the member was in receipt of was derived from a pension credit) dies leaving a surviving spouse, civil partner or ... co-habiting partner, that person is entitled to a pension which shall come into payment on the day following the member's death.

(2) The Committee shall close the pensioner member's pension account and shall open a survivor member's pension account from the day following the member's death.

(3) The opening balance of the survivor member's pension account is the amount of pension payable to the survivor calculated in accordance with paragraph (4).

(4) The amount of a pension payable under paragraph (3) is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—

(a) the member's earned pension (including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member’s tier 1 and tier 2 ill-health benefits)) had accrued at a rate of 1/160th of pensionable pay;

(b) the pension had not been subject to any actuarial adjustment relating either to the age at which it was drawn or following a Scheme Pays Election;

(d) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(e) the pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions); and

(f) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160.

(4A) For the purposes of paragraph (4), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(5) If the member ceased to be an active member, became a pensioner member and died all within the same Scheme year, the balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's pension account was opened is adjusted on the revaluation date in the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's account was opened, and takes effect from the start of the Scheme year following the Scheme year in which the member became a pensioner member, in accordance with actuarial guidance issued by the Department.

(6) Where—

(a) paragraph (5) applies, the balance calculated under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year, and the revaluation adjustment is applied to the balance in accordance with paragraph (5);

(b) paragraph (5) does not apply, the balance under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year,

(6A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.

(7) If there is more than one surviving spouse, they become jointly entitled in equal shares under paragraph (1).

(8) The pension that the member would have been entitled to, for the purpose of calculating the amount of pension payable under paragraph (3), is not to include any final guarantee amount under regulation 4B (statutory underpin; retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations.

Survivor benefits: children of pensioner members

53

(1) If a pensioner member (other than a pensioner member where the pension the member was in receipt of was derived from a pension credit) dies leaving one or more eligible children, the eligible children are entitled to a children's pension which shall come into payment on the day following the member's death.

(2) The Committee shall open a survivor member's pension account for the eligible child or children, in accordance with regulation 54 (survivor benefits: children of pensioner member where pension is payable to a partner of pensioner member) or regulation 55 (survivor benefits: children of pensioner member where no pension is payable to a partner of pensioner member) from the day following the deferred member's death.

(3) The children's pension shall be calculated in accordance with regulation 54 or regulation 55.

(4) If the member ceased to be an active member, became a pensioner member and died all within the same Scheme year, the balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's pension account was opened is adjusted on the revaluation date in the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's account was opened, and takes effect from the start of the Scheme year following the Scheme year in which the member became a pensioner member, in accordance with actuarial guidance issued by the Department.

(5) Where—

(a) paragraph (4) applies, the balance calculated under regulation 54(2) (survivor benefits: children of pensioner member where pension is payable to partner of pensioner member) or 55(2) (survivor benefits: children of pensioner member where no pension is payable to partner of pensioner member) is the opening balance of the survivor member’s pension account for the following Scheme year, and the revaluation adjustment is applied to the balance in accordance with paragraph (4);

(b) paragraph (4) does not apply, the balance under paragraph (54)(2) or 55(2), as the case may be, is the opening balance of the survivor member’s pension account for the following Scheme year,

(5A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.

(5B) The pension that the member would have been entitled to, for the purpose of calculating the amount of pension payable under regulation 54(2) or 55(2), is not to include any final guarantee amount under regulation 4B (statutory underpin: retirement, redundancy, ill-health) or 4C (statutory underpin: flexible retirement) of the Transitional Regulations.

(6) The Committee may pay the whole or part of a children’s pension to a person other than the eligible child, to be applied for the benefit of such one or more eligible children as the Committee may direct.

Survivor benefits: children of pensioner member where pension is payable to partner of pensioner member

54

(1) If a pension is payable to a partner of a pensioner member under regulation 52(1) (survivor benefits: partners of pensioner members), the Committee shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(2) The opening balance of a survivor member's pension account opened under paragraph (1), is the amount of pension payable to the eligible child or children calculated in accordance with paragraph (3) or (4) but if the pension payable under regulation 52(1) (survivor benefits: partners of pensioner members) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with regulation 55(3) or 55(4) from the day following the date the pension under regulation 52(1) ceased to be paid.

(3) The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—

(a) the member's earned pension (including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member's tier 1 and tier 2 ill-health benefits)) had accrued at a rate of 1/320th of pensionable pay;

(b) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/320;

(c) the member's pension had not been subject to any actuarial adjustment relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order;

(d) there had been no commutation under regulation 34 (election for lump sum instead of pension);

(e) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); and

(f) the pension included 15.3125% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).

(3A) For the purposes of paragraph (3), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(4) The amount of pension payable under paragraph (2) where there is more than one such eligible child, is payable to those children in equal shares and is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—

(a) the member's earned pension (including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member's tier 1 and tier 2 ill-health benefits)) had accrued at a rate of 1/160th of pensionable pay;

(b) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160;

(c) the member's pension had not been subject to any actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(d) there had been no commutation under regulation 34 (election for lump sum instead of pension);

(e) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); and

(f) the pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).

(4A) For the purposes of paragraph (4), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(5) At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 52(1) (survivor benefits: partners of pensioner members), the pension payable to that eligible child is recalculated in accordance with paragraph (3) as from the day following the date the other eligible child's or children's pension ceased to be paid.

Survivor benefits: children of pensioner member where no pension is payable to partner of pensioner member

55

(1) If, on the day following the member's death, no pension is payable to a partner of a pensioner member under regulation 52(1) (survivor benefits: partners of pensioner members), the Committee shall close the pensioner member's pension account and shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(2) The opening balance of a survivor member's pension account opened under paragraph (1) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (3) or (4).

(3) The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—

(a) the member's earned pension (including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member's tier 1 and tier 2 ill-health benefits)) had accrued at a rate of 1/240th of pensionable pay;

(b) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/240;

(c) the member's pension had not been subject to any actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(d) there had been no commutation under regulation 34 (election for lump sum instead of pension);

(e) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); and

(f) the pension included 20.41667% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).

(3A) For the purposes of paragraph (3), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(4) The amount of pension payable under paragraph (2) where there is more than one such eligible child, is payable to those children in equal shares and is calculated by adding together the pension that the member would have been entitled to draw if—

(a) the member's earned pension (including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member's tier 1 and tier 2 ill-health benefits)) had accrued at a rate of 1/120th of pensionable pay;

(b) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/120;

(c) the member's pension had not been subject to any actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(d) there had been no commutation under regulation 34 (election for lump sum instead of pension);

(e) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); and

(f) the pension included 40.8333% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).

(4A) For the purposes of paragraph (4), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.

(5) At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (3) as from the date the other child's or children's pension ceased to be paid.

ADJUSTMENTS OF BENEFITS

No double entitlement

56

(1) Where apart from this regulation any member would be entitled to a pension or lump sum under two or more regulations by reason of the same period of membership—

(a) that member shall be entitled to benefits under only one regulation;

(b) the member may choose under which provision benefits are to be paid; and

(c) if the member does not choose the Committee shall choose, and shall notify the member in writing of the provision under which benefits are to be paid.

(2) A member's choice shall be by notice in writing given to the Committee before the expiry of three months beginning with the day on which the member becomes entitled to choose under which provision the pension or lump sum is to be paid.

(3) Paragraph (1) does not affect the member's rights under the 1993 Act.

(4) This regulation also applies to any survivor benefits payable under regulation 41 (survivor benefits: partners of active members), 43 to 45 (survivor benefits: children of active members), 47 (survivor benefits: partners of deferred members), 48 to 50 (survivor benefits: children of deferred members), 52 (survivor benefits: partners of pensioner members), and 53 to 55 (survivor benefits: children of pensioner members).

Limit on total amount of benefits payable

57

(1) No person is entitled under any provision of these Regulations to receive benefits the capital value of which exceed that person's lifetime allowance, except in accordance with actuarial guidance issued by the Department, and any benefits to which a person is entitled are reduced accordingly.

(2) In this regulation “lifetime allowance” is to be construed in accordance with section 218 of, and Schedule 36 to, the 2004 Finance Act, and section 44 of, and Schedule 6 to the Finance Act 2014 and, where applicable, is to include primary protection, enhanced protection, fixed protection or individual protection within the meaning of those provisions.

(3) The capital value of a person's benefits shall be calculated in accordance with actuarial guidance issued by the Department.

Guaranteed minimum pensions

58

(1) Where a member's local government employment is contracted-out employment and that member has a guaranteed minimum, the member is entitled from the date of attaining pensionable age to payment of a pension at a weekly rate equal to not less than that guaranteed minimum.

(2) But if the member attains pensionable age while in local government employment, the member is not so entitled until leaving that employment, unless paragraph (3) or (4) applies.

(3) If the member—

(a) continues in local government employment for a further period of five years after attaining pensionable age; and

(b) does not then leave that employment,

the member is entitled from the end of the period mentioned in sub-paragraph (a) to payment of so much of the retirement pension as equals that guaranteed minimum.

(4) If the member attains pensionable age while in local government employment but subsequently changes employment to employment which is not local government employment, the member is entitled.

(5) If the member changes employment to employment which is not local government employment and the member attains pensionable age while in that employment, the member is entitled.

(6) Subject to regulation 31(3) (retirement benefits, retirement after normal pension age), where paragraph (3), (4) or (5) applies, the member may consent to a postponement of the entitlement.

(7) For the purposes of this regulation, a person has a guaranteed minimum if that person has such a minimum under section 10 (earner's guaranteed minimum) of the 1993 Act in relation to benefits under these Regulations, and references to entitlement are to the entitlement to payment of a pension in accordance with paragraph (1).

(8) Where the guaranteed minimum pension rule applies, the pension to which a person is entitled under regulations 41 (survivor benefits: partners of active members), 47 (survivor benefits: partners of deferred members) and 52 (survivor benefits: partners of pensioner members) shall be no less than the surviving spouse's, ... co-habiting partner's or civil partner's guaranteed minimum.

(9) The guaranteed minimum pension rule applies if—

(a) the employment in which the deceased was a member was contracted-out employment; and

(b) the deceased had a guaranteed minimum in relation to benefits under these Regulations.

(10) Paragraph (8) overrides any contrary provision in these Regulations except—

(a) regulation 35 (commutation and small pensions);

(b) regulation 102 (forfeiture of pension rights after conviction for employment-related offences); and

of these Regulations.

(11) In this regulation “contracted out employment” shall be construed in accordance with section 4 of the 1993 Act.

Pension debits

59

(1) The Committee shall have regard to actuarial guidance issued by the Department as to the reduction of benefits payable under these Regulations in consequence of a pension debit.

(2) The Committee shall make such adjustments to a member's pension accounts as are required to give effect to a pension debit.

PART 2 — ADMINISTRATION

MANAGEMENT, FUNDS AND ACCOUNTS AND AUDIT

Scheme administration and management

60

(1) For the purposes of these Regulations, the Committee shall be constituted in accordance with Part 1 of Schedule 3 (constitution of the Committee).

(2) The Committee shall have the powers specified in Part 2 of Schedule 3 (powers of the Committee).

(3) The expenses and allowances payable by the Committee shall be in accordance with Part 3 of Schedule 3 (expenses and allowances payable by the Committee).

(4) The Committee is responsible for managing and administering the Scheme.

The fund and the admission agreement fund

61

(1) The Committee shall maintain a pension fund for the Scheme (“the fund”).

(2) Where the Committee has made an admission agreement, it may establish and maintain a further fund (an “admission agreement fund”) in addition to the fund maintained under paragraph (1).

(3) Immediately after the Committee establishes an admission agreement fund, it shall give the Department written notice that it has done so.

(4) The notice shall specify the admission bodies whose employees are eligible for benefits from the admission agreement fund.

(5) Where an admission agreement fund is established—

(a) the liabilities of the fund as respects membership in employment with those specified bodies become liabilities of the admission agreement fund; and

(b) assets of such value as an actuary appointed by the Committee determines to be appropriate shall be transferred from the fund to the admission agreement fund.

(6) When valuations under regulation 68 (actuarial valuations and certificates) of both the fund and the admission agreement fund are first obtained after the admission agreement fund is established, the Committee shall obtain from the actuary it has appointed—

(a) a transfer statement; and

(b) a rates and adjustment certificate for the admission agreement fund for each remaining year of the period covered by the most recent such certificate for its fund.

(7) The transfer statement shall specify whether, in the actuary's opinion, there is a need for further assets to be transferred from the fund to the admission agreement fund, or vice versa, and if so, their value.

(8) Where the transfer statement specifies that assets of a specified value need to be transferred, the Committee shall arrange for assets of that value to be transferred as soon as is reasonably practicable.

Governance policy statement

62

(1) The Committee shall, after consultation with such persons as it considers appropriate, prepare, maintain and publish a written statement setting out—

(a) whether the Committee delegates its function, or part of its function in relation to maintaining a pension fund to a sub-committee or an officer of the Committee; and

(b) if the Committee delegates that function or part of that function, to a sub-committee or an officer of the Committee—

(i) the frequency of any sub-committee meetings;

(ii) the terms of reference, structure and operational procedures of the delegation; and

(iii) whether the sub-committee includes representatives of employing authorities or members, and if so, whether those representatives have voting rights.

(2) A statement prepared under paragraph (1) shall be revised and published by the Committee following a material change in its policy on any of the matters referred to in that paragraph.

(3) A statement under paragraph (1) shall include the terms, structure and operational procedures of the pension board established under regulation 116 (establishment of the pension board).

Accounts and audit

63

(1) The Committee shall keep accounts of all financial transactions of the fund and any admission agreement fund it establishes.

(2) The Secretary of the Committee shall prepare the financial statements for the financial year ended the 31st March 2015 and subsequent financial years in accordance with paragraph (3) and shall forward three copies of the financial statements duly signed and dated by the Secretary of the Committee to the Department no later than the 30thJune after the expiration of the financial year to which the financial statements relate.

(3) The financial statements shall comprise—

(a) a Foreword;

(b) a Statement of the Committee's Responsibilities;

(d) a Fund Account;

(e) a Net Assets Statement; and

shall be prepared in accordance with guidance for the time being issued by the Department of Finance and Personnel.

(4) The financial statements shall give a true and fair view of the Fund Account for the financial year, and the Net Assets Statement as at the end of the financial year.

(5) The financial statements kept by the Committee shall be audited annually by the local government auditor who shall report on the financial statements audited and shall send that report, together with two audited copies of the financial statements duly signed and dated by the local government auditor, to the Department within fourteen days after completion of the audit.

(6) The Department on receipt of the local government auditor's report and the audited copies of the financial statements shall send a copy of such report and financial statements to the Secretary of the Committee who shall—

(a) lay such copy of the report and financial statements before the next meeting of the Committee; and

(b) forward a copy of such report and financial statements to each employing authority.

(7) The local government auditor may require—

(a) the production before the local government auditor of all documents and financial records of the Committee which are thought necessary for the purpose of the audit;

(b) any person holding or accountable for any such documents or financial records to appear before the local government auditor at the audit or any adjournment thereof; and

(8) The Committee shall annually, at such time as the Department may direct, make to it a report of its proceedings during the preceding year, and the Department shall lay a copy of such a report before the Northern Ireland Assembly.

STRATEGIES, STATEMENTS AND REPORTS

Funding strategy statement

64

(1) The Committee shall, after consultation with such persons as it considers appropriate, prepare, maintain and publish a written statement setting out its funding strategy.

(2) The statement shall be published no later than 31st March 2015.

(3) The Committee shall keep the statement under review and, after consultation with such persons as it considers appropriate, make such revisions as are appropriate following a material change in its policy set out in the statement and, if revisions are made publish the statement as revised.

(4) In preparing, maintaining and reviewing the statement, the Committee shall have regard to—

(a) the guidance set out in the document published in October 2012 by CIPFA, the Chartered Institute of Public Finance and Accountancy and called “Preparing and Maintaining a Funding Strategy Statement in the Local Government Pension Scheme 2012”; and

(b) the statement of investment principles published by the Committee under regulation 10 (statement of investment principles) of the 2000 Regulations.

Pension administration strategy

65

(1) The Committee may prepare a written statement of its policies in relation to such of the matters mentioned in paragraph (2) as it considers appropriate (“its pension administration strategy”) and, where it does so, paragraphs (3) to (7) apply.

(2) The matters are—

(a) procedures for liaison and communication with employing authorities;

(b) the establishment of levels of performance which the Committee and employing authorities are expected to achieve in carrying out their Scheme functions by—

(i) the setting of performance targets,

(ii) the making of agreements about levels of performance and associated matters, or

(iii) such other means as the Committee considers appropriate;

(c) procedures which aim to secure that the Committee and the employing authorities comply with statutory requirements in respect of those Scheme functions and with any agreement about levels of performance;

(d) procedures for improving the communication by the Committee and employing authorities, to each other, of information relating to those Scheme functions;

(e) the circumstances in which the Committee may consider giving written notice to any employing authority under regulation 76 (additional costs arising from employing authority's level of performance) on account of that employing authority's unsatisfactory performance in carrying out its Scheme functions when measured against levels of performance established under sub-paragraph (b);

(f) the publication by the Committee of annual reports dealing with—

(i) the extent to which the Committee and employing authorities have achieved the levels of performance established under sub-paragraph (b), and

(ii) such other matters arising from its pension administration strategy as it considers appropriate; and

(g) such other matters as appear to the Committee, after consulting employing authorities and such other persons as it considers appropriate to be suitable for inclusion in that strategy.

(3) The Committee shall—

(a) keep its pension administration strategy under review; and

(b) make such revisions as are appropriate following a material change in its policies in relation to any of the matters contained in the strategy.

(4) In preparing or reviewing and making revisions to its pension administration strategy, the Committee shall consult employing authorities and such other persons as it considers appropriate.

(5) The Committee shall publish—

(a) its pension administration strategy; and

(b) where revisions are made to it, the strategy as revised.

(6) When the Committee publishes its pension administration strategy, or that strategy as revised, it shall send a copy of it to each employing authority and to the Department as soon as is reasonably practicable.

(7) The Committee and employing authorities shall have regard to the current version of the pension administration strategy when carrying out their Scheme functions under these Regulations and the former regulations.

(8) In this regulation references to the functions of the Committee include, where applicable, its functions as an employing authority.

Statements of policy about exercise of discretionary functions

66

(1) Each employing authority shall prepare a written statement of its policy in relation to the exercise of its functions under regulations—

(a) 18(2)(e) and 18(4)(d) (additional pension contributions, funding of additional pension);

(b) 31(6) (retirement benefits, flexible retirement);

(d) 32 (award of additional pension),

and the Committee shall prepare such a statement in relation to the exercise of its functions under regulation 31(8) (retirement benefits, waving reduction) in cases where a former employing authority has ceased to be an employing authority.

(2) Each employing authority shall send a copy of its statement to the Committee and shall publish its statement—

(a) before 31st July 2015; or

(b) where the employing authority is admitted to the Scheme after 1st April 2015, within 4 months of it admission.

(3) Each employing authority required to prepare a statement under paragraph (1), shall—

(a) keep its statement under review; and

(b) make such revisions as are appropriate following a change in its policy.

(4) Where an employing authority makes revisions to the statement as required by paragraph (3)(b) it shall before the expiry of one month beginning with the date upon which the revisions are made—

(a) send a copy of the revised statement to the Committee; and

(b) publish the revised statement.

(5) In preparing, or reviewing and making revisions to its statement, the employing authority required to prepare a statement under paragraph (1) shall consider whether and to what extent the exercise of any of the functions set out in paragraph (1), in accordance with that statement, might lead to a serious loss of confidence in the public service.

Statements of policy concerning communications with members and employing authorities

67

(1) The Committee shall prepare, maintain and publish a written statement setting out its policy concerning communications with—

(a) members;

(b) representatives of members;

(d) employing authorities.

(2) In particular the statement shall set out its policy on—

(a) the provision of information and publicity about the Scheme to members, representatives of members and employing authorities;

(b) the format, frequency and method of distributing such information or publicity; and

(3) The statement shall be revised and published by the Committee following a material change in its policy on any of the matters referred to in paragraph (2).

ACTUARIAL VALUATIONS

Actuarial valuations and certificates

68

(1) The Committee shall obtain—

(a) an actuarial valuation of the assets and liabilities of the pension fund, as at 31st March 2016 and on 31st March in every third year afterwards;

(b) a report by an actuary in respect of the valuation; and

(2) Each of those documents shall be obtained before the first anniversary of the date (“the valuation date”) as at which the valuation is made or such later date as the Department may agree.

(3) A report under paragraph (1)(b) shall contain a statement of the demographic assumptions used in making the valuation and the statement shall show how the assumptions relate to the events which have actually occurred in relation to members of the Scheme since the last valuation.

(4) A rates and adjustments certificate is a certificate specifying—

(a) the common rate of employers' contribution;

(b) any individual adjustments; and

for each year of the period of three years beginning with 1st April in the year following that in which the valuation date falls.

(5) The common rate of employers' contribution is the amount, if any, which in the actuary's opinion, should be paid to the pension fund so as to secure the fund's solvency by all contributing bodies whose employees contribute to it expressed as a percentage of the pay of their employees who are active members, or for any other employing authority or former employing authority which does not employ active members but is liable to contribute to the fund under regulation 70(12) and (13) (special circumstances where revised actuarial valuations and certificates shall be obtained) is such amount as is payable under regulation 70(13).

(6) The actuary shall have regard to—

(a) the existing and prospective liabilities arising from circumstances common to all those bodies;

(b) the desirability of maintaining as nearly constant a common rate of employers' contribution as possible;

(c) the current version of the Committee's funding strategy statement mentioned in regulation 64 (funding strategy statement); and

(d) the desirability of securing long term cost efficiency of the pension fund.

(6A) Compensation paid by the scheme to a person by virtue of section 82(1) of the PSPJOA 2022 or additional benefits payable by virtue of regulation 4Q (payment of indirect compensation) of the Transitional Regulations are liabilities for the purpose of the actuarial valuation under paragraph (1)(a).

(7) An individual adjustment is any percentage or amount by which, in the actuary's opinion, contributions at the common rate of employer's contribution should, in the case of—

(i) a particular contributing body;

(ii) a particular guarantor; or

(iii) both employing authority and inheriting body if agreed under regulation 71 (apportionment),

be increased or reduced by reason of any circumstances peculiar to that contributing body, guarantor or both of them and, where necessary, reflects inherited liabilities being attributable or no longer attributable.

(8) Where inherited liabilities are attributable to a guarantor or any other person which is not an employing authority, at the direction of the Committee, the actuary shall calculate such amount which in the actuary's opinion such a guarantor or other person that is not an employing authority should pay by reason of its assumption of responsibility for these inherited liabilities.

(9) A rates and adjustments certificate shall contain a statement of the assumptions on which the certificate is given as respects—

(a) the number of members who will become entitled to payment of pensions under the provisions of the Scheme; and

(b) the amount of the liabilities arising in respect of such members,

during the period covered by the certificate.

(10) The Committee shall provide the actuary preparing a valuation or a rates and adjustments certificate with the consolidated revenue account of the pension fund and such other information as the actuary requests.

Scheme costs

69

(1) The Committee and employing authorities shall have regard to any guidance issued by the Department about how future costs of the Scheme will be met.

(2) To enable the Department to calculate those costs for the purposes of that guidance, the Committee shall provide to the Department by 31st August 2016, and by 31st August in every third year afterwards, all the information used for the purposes of providing an actuarial valuation under regulation 68 (actuarial valuations and certificates).

Special circumstances where revised actuarial valuations and certificates shall be obtained

70

(1) If a contributing body—

(a) ceases to be an employing authority (including ceasing to be an admission body participating in the Scheme), or

(b) was an employing authority, but no longer has an active member contributing to a pension fund,

that contributing body becomes “an exiting employer” for the purposes of this regulation.

(2) When a contributing body becomes an exiting employer, the Committee shall obtain—

(a) subject to paragraphs (5) and (6), an actuarial valuation determined by an actuary appointed by the Committee at the exit date of the liabilities of the pension fund in respect of benefits in respect of the exiting employer's current and former employees and any inherited liabilities;

(b) an exit certificate showing any exit payment due from the exiting employer or any surplus due to the exiting employer from the pension fund in respect of those benefits as calculated by an actuary appointed by the Committee, on a basis consistent with the actuarial valuation in paragraph (a); and

(c) where relevant, a revised rates and adjustments certificate to reflect the certificate produced pursuant to paragraph (b).

(2ZA) Compensation paid by the scheme to a person by virtue of section 82(1) of the PSPJOA 2022 or additional benefits payable by virtue of regulation 4Q (payment of indirect compensation) of the Transitional Regulations are liabilities for the purpose of the actuarial valuation under paragraph (2)(a).

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