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The Teachers’ Pension Scheme Regulations (Northern Ireland) 2014

Type Ni-Statutory-Rule

Publication 2014-12-12

Last updated 2025-04-01

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(1) Where a person (P) to whom a benefit is payable has not reached 18 or is incapable by reason of infirmity of mind or body of managing P's affairs, the Department may—

(a) pay the benefit to any person having the care of P, or

(b) apply it as the Department thinks fit for the benefit of P or P's dependants.

(2) Where on the death of a person (D) the total of any sums due to D and any sums payable to D's personal representatives under these Regulations does not exceed the amount specified in any order made under section 6 of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967 which applies to D's death, the Department may, without requiring the production of probate or other proof of title, pay the amount due—

(a) to D's personal representatives, or

(b) to the person, or to or among any one or more of any persons, appearing to the Department to be beneficially entitled to D's estate.

Benefits not assignable

180

(1) Where a benefit is payable to a person or a person has a right to a future benefit, the benefit or the right to the benefit must not be assigned in favour of the person's surviving spouse, surviving civil partner or dependant, and an agreement to this effect is void.

(2) Article 89 of the 1995 Order (inalienability of occupational pensions) prevents assignment in other circumstances.

Forfeiture of benefits

181

(1) The Department may, in relation to a benefit to which this regulation applies—

(a) defer or suspend payment of a benefit for so long as it determines; or

(b) reduce the amount or rate of the benefit by so much and for so long as it determines.

(2) This regulation applies in relation to—

(a) a benefit payable to a person convicted of an offence mentioned in paragraph (3) if the offence is committed before the benefit became payable;

(b) a retirement pension or pension credit retirement pension payable to a person convicted of an offence mentioned in paragraph (4) (or a lump sum payable to that person in place of part of a pension) if the offence is committed before the benefit became payable;

(c) a benefit payable to a person convicted of an offence mentioned in paragraph (5) if the person is the beneficiary of the deceased member.

(3) The offence is—

(a) an offence of treason, or

(b) one offence or more 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 person has been sentenced on the same occasion to—

(i) one term of imprisonment of at least 10 years; or

(ii) 2 or more consecutive terms of imprisonment which add up to at least 10 years,

(4) The offence is—

(a) committed in connection with service as a public servant; and

(b) certified by the Secretary of State as—

(i) gravely injurious to the interests of the State; or

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

(5) The offence is one of the following offences committed in relation to the death of a member (D)—

(a) the murder of D;

(b) the manslaughter of D;

(6) The power in paragraph (1) may not be exercised in relation to the guaranteed minimum pension of a person unless—

(a) the person is convicted of an offence mentioned in paragraph (3); or

(b) in the case of a widow's, widower's or surviving civil partner's guaranteed minimum pension, the person by reference to whose employment the pension is payable is convicted of an offence mentioned in paragraph (3).

Reduction in benefits: annual allowance and lifetime allowance charge

182

(1) This Regulation applies to the situations set out in paragraphs (2) and (3), in relation to a benefit payable under these regulations, and in paragraphs (4) and (5) “the charge” refers to either of the charges set out in paragraphs (2) and (3).

(2) The lifetime allowance charge under section 214 of the Finance Act 2004 arises because a benefit becomes payable to a person and the person and the Department are jointly and severally liable to the charge.

(3) The annual allowance charge under section 227 of the Finance Act 2004 arises in respect of a person who serves a notice under section 238A of that Act .

(4) The Department must pay the charge.

(5) The amount of the benefit must be reduced to reflect the amount of the charge in such manner as the Department is to determine, after taking advice from the scheme actuary.

General prohibition on unauthorised payments

183

Nothing in these Regulations requires or authorises the making of any payment which, if made, would be an unauthorised payment for the purpose of Part 4 of the Finance Act 2004 (see section 160(5) of that Act) unless the Department determines otherwise (in the case of a particular payment).

PART 9 — Contributions

CHAPTER 1 — Interpretation of Part

Pensionable earnings for a pay period

184

(1) In this Part, “pensionable earnings”, in relation to a pay period, has the following meaning.

(2) For any pay period falling within a period of sick leave in which the pensionable earnings of a member (P) are reduced, P's pensionable earnings are the reduced amount of pensionable earnings paid to P.

(3) For a pay period falling within a period in which an election under regulation 26 has effect or is taken to have effect, P's pensionable earnings are an amount equal to P's notional salary.

(4) For a pay period falling within a period in which P is on maternity leave, adoption leave , shared parental leave or paternity leave, P's pensionable earnings include any statutory pay paid to P.

CHAPTER 2 — Members' contributions

Members' contributions

185

(1) For each eligible employment in respect of which an active member (P) is in pensionable employment during a pay period, P must pay contributions (“members' contributions”) on P's pensionable earnings in that pay period at the rate determined under this regulation (“members' contributions rate”).

(2) The members' contributions rate for an eligible employment is the rate in Column 2 of the table which corresponds to the band which includes the salary for that employment in Column 1.

(3) The salary bands in Column 1 are increased for each financial year, if there is a relevant increase in the consumer prices index for that financial year, by the appropriate percentage for the financial year, rounded up to the nearest £1.

(4) There is a relevant increase in the consumer prices index for a financial year if the consumer prices index for the month of September before that financial year is higher than that for the previous September.

(5) The appropriate percentage for the tax year is the same percentage as the percentage increase in the consumer prices index.

(6) In this regulation, “consumer prices index” means the all items consumer prices index published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007 .

Column 1Salary for the eligible employment for the financial year 2015-16	Column 2Members' contribution rate
£0 - £25,999	7.40%
£26,000 - £34,999	8.87%
£35,000 to £41,499	9.90%
£41,500 to £54,999	10.52%
£55,000 to £74,999	11.65%
£75,000 or above	12.06%

Contributions under Schedule 2

186

Schedule 2 has effect for the purpose of enabling—

(a) payment of additional pension contributions by lump sum; and

(b) monthly payments of—

(i) faster accrual contributions;

(ii) additional pension contributions; and

(iii) buy-out contributions.

Contributions payable during a period of permanent service in the armed forces

187

(1) This regulation applies if—

(a) an election under regulation 26 has effect in respect of a period of permanent service; and

(b) the member (P) pays contributions by monthly payments.

(2) Unless paragraph (3) applies, the amount of P's contributions in respect of any pay period that falls within the period of permanent service is the total of—

(a) the amount of members' contributions payable in respect of P's notional salary; and

(b) any contributions under Schedule 2 payable monthly.

(3) This paragraph applies if during the period of permanent service, P's permanent service pay, when aggregated with any payments under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 (“aggregated pay”), is less than the amount of P's notional salary for that period.

(4) If paragraph (3) applies—

(a) the amount of P's aggregated pay in a pay period is taken to be the amount of P's pensionable earnings for that period; and

(b) P's contributions in that period are payable at the members' contributions rate.

CHAPTER 3 — Repayment of members' contributions after short service

Meaning of “entitlement day” (repayment of balance of contributions)

188

The entitlement day for repayment of the balance of contributions is one month after the last day of pensionable service.

Entitlement to repayment of balance of contributions

189

(1) A person (P) is entitled on the entitlement day to a repayment of the balance of contributions, calculated in accordance with regulation 191, if—

(a) P has left all pensionable service and does not re-enter pensionable service before the entitlement day;

(b) P has applied under regulation 190 for the repayment; and

(2) This paragraph applies if—

(a) P is qualified for retirement benefits;

(b) a transfer payment has been made in respect of P's pensionable service; or

(3) For the purpose of this regulation, P is in pensionable service while P is absent on maternity leave, paternity leave, ... parental leave , shared parental leave or adoption leave if P is entitled to return from leave by virtue of Part IX of the Employment Rights (Northern Ireland) Order 1996 .

(4) If a repayment of the balance of contributions is made, P's rights under this scheme are extinguished.

(5) This regulation is subject to regulation 183 (general prohibition on unauthorised payments).

Application for repayment of balance of contributions

190

(1) A person (P) must apply in writing to the Department for a repayment of the balance of contributions.

(2) P must satisfy a written request from the Department to provide any information in the request.

(3) The information must be information—

(a) in P's possession; or

(b) which P can reasonably be expected to obtain.

Calculation of balance of contributions

191

(1) The balance of contributions is (A-B)-C, where—

A is the total of the amounts specified in paragraph (2);

B is the total of the deductions specified in paragraph (3); and

C is the amount of tax chargeable on (A-B) under section 205 of the Finance Act 2004.

(2) The amounts are—

(a) all members' contributions, additional pension contributions, buy-out contributions and faster accrual contributions paid up to the date of receipt of the application for repayment, except any paid in respect of a period of pensionable service for which a short-service serious ill-health grant has been paid; and

(b) interest on those contributions from the first day of the financial year following that in which they were paid to the date of payment at 3% per year, compounded with yearly rests.

(3) The deductions are—

(a) the amount of any previous repayment under regulation 189; and

(b) if the Department has paid a contributions equivalent premium, the amount recoverable by it under sections 57 to 59 of the Pension Schemes Act.

CHAPTER 4 — Employers' contributions

Employers' contributions

192

In respect of each pay period, the employer of a person (P) in pensionable service in that pay period is to pay contributions on P’s pensionable earnings in the pay period at the following percentage rate of those earnings—

(a) 17.7% from 1st April 2015;

(b) at the rate determined in each successive valuation report with effect from the date to be notified to employers by the Department.

CHAPTER 5 — Deduction and payment of contributions

Deduction of contributions from pensionable earnings

193

(1) This regulation applies to any person (P) who is in pensionable service.

(2) In each pay period, P's employer must deduct the following contributions from P's pensionable earnings—

(a) P's members' contributions for that employment;

(b) any faster accrual contributions relating to that employment;

(c) any additional pension contributions payable monthly (if P has nominated the employer to deduct those contributions);

(d) any buy-out contributions (if P has nominated the employer to deduct those contributions).

(3) If P's employer does not deduct any contributions in the appropriate pay period, P's employer may deduct those contributions in any subsequent pay period (but this paragraph does not affect regulation 196(2) (payment by employers to the Department)).

(4) If P is in pensionable service in more than one employment—

(a) any additional pension contributions or buy-out contributions must be deducted by the employer nominated by P; and

(b) if in any pay period the contributions are more than the pensionable earnings paid to P by that employer, any remaining contributions must be deducted by the other employer (or, if there is more than one other employer, by whichever other employer is nominated by P).

Deductions not made before an employment ends

194

(1) This paragraph applies if—

(a) P ceases to be in an eligible employment;

(b) P's employer has not made a deduction required by regulation 193; and

(2) On receipt of a written demand from the Department, P must pay to it any amount remaining due, together with interest at the standard rate from the due date to the date of payment.

(3) The Department may waive the payment of the whole or any part of that interest.

(4) In this regulation, “due date” is the 8th day after the end of the pay period in which a deduction under regulation 193 should have been made.

Recovery of unpaid contributions from benefits

195

(1) If the Department makes a demand under regulation 194 but regulation 24 does not apply, without prejudice to any other means of recovery, the Department may recover any sum payable by a person to it under this Part by deducting it from the benefits payable to, or in respect of, that person under these Regulations.

(2) Nothing in this regulation affects Article 89 of the 1995 Order (inalienability of occupational pensions).

Payment by employers to the Department

196

(1) This regulation applies in relation to any person (P) who is in pensionable service.

(2) After the end of each pay period, P's employer is to pay to the Department in respect of P's pensionable earnings for that pay period—

(a) the contributions payable under regulation 192; and

(b) the contributions required to be deducted from P's pensionable earnings under regulation 193 (whether or not such amounts were deducted).

(3) For the purpose of paragraph (2)—

(a) pensionable earnings are payable in arrears, and

(b) any contribution arrears payable by reason of a retrospective increase in pensionable earnings are taken to become payable in the pay period in which they were paid.

(4) A payment under paragraph (2) must be received by the Department within 7 days after the end of each pay period and if the full amount of the payment is not so received—

(a) interest is payable by the employer or the former employer on the amount outstanding at the standard rate from the 8th day after the end of the pay period to the date of payment, but the Department may in any particular case waive the payment of the whole or any part of such interest, and

(b) if the Department makes a written demand, the employer or former employer must pay to the Department such further sum, not exceeding £100, as it may specify in the demand.

(5) The payment referred to in paragraph (4)(b) must be made within 14 days after the date of the demand.

PART 10 — Transfers

CHAPTER 1 — Preliminary

Application of Part

197

This Part—

(a) supplements the rights conferred by or under Chapter 4 of Part 4 of the Pension Schemes Act (transfer values); and

(b) is without prejudice to that Chapter or Chapter 5 of that Part (early leavers: cash transfer sums and contribution refunds).

Interpretation of Part

198

In this Part—

“cash equivalent” means an amount calculated in accordance with regulations made under section 93 of the Pension Schemes Act;

“club transfer statement of entitlement”, in relation to a member's accrued earned pension under this scheme, means a statement by the Department of the club transfer value as at the guarantee date;

“club transfer value”, in relation to earned pension accrued under this scheme or under another club scheme, means an amount calculated—in accordance with the club transfer arrangements; andby reference to the guidance and tables provided by the Government Actuary for this purpose that are in use on the date used for the calculation;

“guarantee date” means—for a transfer value, the date specified in the statement of entitlement as the date by reference to which the cash equivalent is calculated; andfor the club transfer value, the date specified in the club transfer statement of entitlement as the date by reference to which the club transfer value is calculated;

“guaranteed cash equivalent”, in relation to accrued rights to benefits under this scheme, means the cash equivalent of those accrued rights as at the guarantee date, as specified in a statement of entitlement;

“statement of entitlement”, in relation to a member's accrued rights to benefits under this scheme, means a statement by the Department of the cash equivalent of those rights as at the guarantee date;

“transfer value”, in relation to accrued rights other than rights to earned pension accrued under this scheme or under another club scheme, means—for accrued rights to benefits under this scheme, an amount equal to the guaranteed cash equivalent of those accrued rights; andfor accrued rights under another pension scheme, an amount—determined by the scheme actuary of that scheme; andspecified in a statement of accrued rights provided by the scheme manager of that scheme.

CHAPTER 2 — Transfers on a cash equivalent basis

SECTION 1 — Application of Chapter

Application of Chapter

199

This Chapter applies to the payment and receipt of transfer values.

SECTION 2 — Transfers out

Application of this Section

200

(1) This Section applies to a person (P) who—

(a) has left all pensionable service under this scheme;

(b) has become subject to—

(i) another registered pension scheme which is not a connected scheme; or

(ii) a qualifying recognised overseas pension scheme for the purposes of Part 4 of the Finance Act 2004 (see section 169(2) of that Act); (in either case, referred to in this Section as “the receiving scheme”); and

(2) This Section does not apply if—

(a) P is not qualified for retirement benefits under this scheme and a repayment of the balance of contributions has been made to P; or

(b) P is qualified for retirement benefits under this scheme and a retirement pension (other than a phased retirement pension) or a short-service serious ill-health grant has become payable to P in respect of that pensionable service.

Application for a statement of entitlement

201

(1) A person (P) may apply for a statement of entitlement by written notice to the Department.

(2) The application must be made within 12 months after the day on which P becomes subject to the receiving scheme.

Application for payment of a transfer value

202

(1) A person who is provided with a statement of entitlement may apply for a transfer value to be paid to the receiving scheme.

(2) The application must—

(a) be made within 12 months after the day on which P becomes subject to the receiving scheme

(b) be by notice to the Department;

(d) meet any other conditions the Department requires.

Payment of a transfer value

203

(1) On receipt of the application under regulation 202, the Department may make a transfer value payment in respect of P.

(2) A member of this scheme may only require the Department to use a transfer value in a way specified in section 91(2) of the Pension Schemes Act.

(3) The whole of the transfer value must be applied.

(4) A transfer value payment in respect of a member's accrued rights under this scheme may only be made to the receiving scheme.

(5) A transfer value payment in respect of any pension credit rights or pension credit benefits must not be made under this regulation.

(6) If a transfer value payment is made in respect of a person's rights under this scheme, those rights are extinguished.

SECTION 3 — Transfers in

Application for acceptance of a transfer value

204

(1) A person (P) may apply for payment of a transfer value to be accepted from—

(a) another registered pension scheme; or

(b) a qualifying recognised overseas pension scheme for the purposes of Part 4 of the Finance Act 2004 (see section 169(2) of the Act) (in either case, referred to in this Section as “the sending scheme”).

(2) The application must—

(a) be made within 12 months after the day on which P enters pensionable service under this scheme;

(b) be by written notice to the Department;

(d) meet any other conditions the Department requires.

Acceptance of a transfer value

205

(1) The Department may not accept payment of a transfer value from the sending scheme if—

(a) P has reached 75;

(b) retirement benefits have become payable to P under this scheme or under the sending scheme; or

(2) A transfer value payment in respect of any pension credit rights or pension credit benefits must not be accepted under this regulation.

Amount of transferred pension

206

The amount of transferred pension a person is entitled to count under this Part is an amount determined by the Department.

CHAPTER 3 — Club Transfers

SECTION 1 — Application of Chapter

Application of Chapter

207

This Chapter applies in relation to the payment and receipt of club transfer values.

SECTION 2 — Transfers out

Application of this section

208

(1) This Section applies to a person (P) who—

(a) has left all pensionable service under this scheme;

(b) has become subject to another club scheme (“the receiving scheme”); and

(2) This Section does not apply if—

(a) P is not qualified for retirement benefits under this scheme and a repayment of the balance of contributions has been made to P; or

(b) P is qualified for retirement benefits under this scheme and a retirement pension (other than a phased retirement pension) or a short-service serious ill-health grant has become payable to P in respect of that pensionable service.

Application for a club transfer statement of entitlement

209

(1) A person (P) may apply for a club transfer statement of entitlement by written notice to the Department.

(2) The application must be made within 12 months after the day on which P becomes subject to the receiving scheme.

Application for payment of a club transfer value

210

(1) A person (P) who is provided with a club transfer statement of entitlement may apply for a club transfer value to be paid to another public service pension scheme (“the receiving scheme”).

(2) The application must—

(a) be made within 12 months after the day on which P becomes subject to the receiving scheme;

(b) be by notice to the Department;

(d) meet any other conditions the Department requires.

Payment of a club transfer value

211

(1) On receipt of the application, the Department may pay a club transfer value in respect of P.

(2) A transfer value payment in respect of any pension credit rights or pension credit benefits must not be made under this regulation.

(3) If a transfer value payment is made in respect of a person's rights under this scheme, those rights are extinguished.

SECTION 3 — Transfers in

Application for acceptance of a club transfer value

212

(1) A person (P) may apply for payment of a club transfer value to be accepted from another club scheme.

(2) The application must—

(a) be made within 12 months after the day on which P enters pensionable service under this scheme;

(b) be by written notice to the Department;

(d) meet any other conditions the Department requires.

Acceptance of a club transfer value

213

(1) On receipt of an application, the Department may accept payment of a club transfer value from another club scheme (“the sending scheme”) if—

(a) P has not reached 75;

(b) retirement benefits have not become payable to P under this scheme or under the sending scheme; and

(2) A transfer value payment in respect of any pension credit rights or pension credit benefits must not be accepted under this regulation.

Amount of club transfer earned pension

214

The amount of club transfer earned pension a person is entitled to count under this Part is an amount determined by the Department.

CHAPTER 4 — Making a bulk transfer payment

Application of Chapter

215

(1) This Chapter applies in relation to all persons who were in an eligible employment.

(2) This Chapter does not apply in relation to any person without that person's agreement.

Making a bulk transfer payment

216

(1) The Department may make a transfer payment to another occupational pension scheme in respect of each person to whom this Chapter applies as part of a bulk transfer payment.

(2) In this Chapter, “bulk transfer payment” means a single transfer payment in respect of all persons to whom this Chapter applies.

CHAPTER 5 — Accepting a bulk transfer payment

Application of Chapter

217

This Chapter applies in relation to all persons who were in an eligible employment.

Accepting a bulk transfer payment

218

(1) The Department must accept a transfer payment from another occupational pension scheme in respect of each person to whom this Chapter applies as part of a bulk transfer payment if it is offered.

(2) In this Chapter, “bulk transfer payment” means a single transfer payment in respect of all persons to whom this Chapter applies.

PART 11 — Miscellaneous and Supplemental

Employment records

219

(1) This regulation applies to any employer of a person (P) in pensionable service under this scheme.

(2) P's employer must record for the financial year—

(a) the annual rate of P's salary;

(b) the annual amount of P's pensionable earnings;

(c) if P was in part-time employment for any part of the financial year, the amount which P's pensionable earnings for that employment would have been if P was in full-time employment throughout the year;

(d) the money value forming part of P's pensionable earnings by virtue of regulation 38 (money value of residential benefits in kind to form part of pensionable earnings);

(e) the contributions deducted under regulation 193;

(f) the period of pensionable service;

(g) the dates of any absence on sick leave, maternity leave, paternity leave, ... parental leave , shared parental leave or adoption leave and the amount of any salary or statutory pay paid to P during the financial year; and

(h) any information requested by the Department.

(3) P's employer must, within the time set by the Department—

(a) make such reports and returns to the Department as it may require for the purpose of its functions under these Regulations; and

(b) give the Department any information or documents required by it for the purpose of—

(i) its functions under these Regulations; or

(ii) records required to be kept by it under regulations made under section 16 of the Act.

Information and documents

220

(1) This regulation applies to—

(a) a person (P) who is or was in pensionable service; and

(b) P's personal representatives.

(2) P or, if P is deceased, P's personal representatives must, within the time set by the Department, give it any information or documents required by it for the purpose of its functions under these Regulations.

Provision of benefit information statements to members

221

(1) The Department must provide an annual benefit information statement to each active member of this scheme.

(2) The statement must be provided in accordance with—

(a) section 14 of the Act (information about benefits); and

(b) directions made by the Department of Finance and Personnel under that section.

Extension of time

222

The Department may extend, or treat as extended, the time within which anything is required or authorised to be done under these Regulations.

Guaranteed minimum pension

223

(1) The weekly rate of any relevant pension payable to a person who has a guaranteed minimum (P) and who reaches GMP age must not be less than the person's guaranteed minimum under sections 10 to 12 of the Pension Schemes Act .

(2) Where no relevant pension becomes payable to P within 5 years after P reaches GMP age, a guaranteed minimum pension, the weekly rate of which is P's guaranteed minimum under sections 10 to 12 of the Pension Schemes Act, is payable to P.

(3) Paragraph (2) does not apply—

(a) while P consents to the application of that paragraph being postponed;

(b) from the date on which a relevant pension becomes payable; or

(4) This paragraph applies where—

(a) P has a guaranteed minimum and exercises P's right to a cash equivalent;

(b) the pension scheme into which P's rights to benefits under these Regulations are transferred does not accept a transfer of P's accrued rights to guaranteed minimum pensions; and

(5) Where paragraph (4) applies, a guaranteed minimum pension, the weekly rate of which is the person's guaranteed minimum under sections 10 to 12 of the Pension Schemes Act, is payable to P for life from the date on which P reaches GMP age.

(6) Where P dies leaving a widow, widower or civil partner the pension payable to the widow, widower or civil partner under Part 6 (survivor's benefits) must be paid, for any period required by or under section 13 of the Pension Schemes Act , at a weekly rate which is not to be less than the widow's, widower's or civil partner's guaranteed minimum (as set out in that section).

(7) In this regulation—

“accrued rights to guaranteed minimum pensions” is to be construed in accordance with section 16 of the Pension Schemes Act ;

“contracted-out employment” has the meanings given in sections 4(1) and (1A) of the Pension Schemes Act;

“relevant pension” means a phased retirement pension or retirement pension which becomes payable in respect of contracted-out employment before 6th April 1997.

(8) In this regulation the question whether a person has a guaranteed minimum is to be determined in accordance with section 10 of the Pension Schemes Act.

(9) This regulation overrides any inconsistent provision elsewhere in these Regulations, save that it is subject to—

(a) regulation 171 (commutation of whole pension (serious ill-health));

(b) regulation 174 (commutation: small pensions);

Transitional Provisions

224

Schedule 3 (transitional provisions) has effect.

SCHEDULE 1 — Eligible employment

PART 1 — Accepted school

Accepted school

1

(1) Subject to sub-paragraph (6), a school is an accepted school if the Department has accepted it for the purposes of this Part.

(2) A school that may be accepted is an independent school within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986 , and registered under Article 38 of that Order.

(3) A school may only be accepted if its governing body has made a written application to the Department.

(4) A school may be accepted only where there is in force a guarantee, indemnity or bond in a form and amount and provided by a person approved by the Department which provides for payment to the Department of all liabilities of the school under these Regulations or under the Teachers' Superannuation (Additional Voluntary Contributions) Regulations (Northern Ireland) 1996 (“the 1996 Regulations”) should its governing body fail to meet them.

(5) No school need be accepted, but if a school is accepted its acceptance takes effect as from a date to be agreed between the Department and its governing body, which must be the first day of a month later than that in which the application was made.

(6) A school which has become an accepted school ceases to be one from the date specified in a written notice given to its governing body by the Department.

(7) Notice for the purposes of sub-paragraph (6) may be given if—

(a) the school ceases to be registered as mentioned in sub-paragraph (2); or

(b) its governing body—

(i) has made a written application to the Department for the school to cease to be an accepted school; or

(ii) has failed to pay or remit contributions (whether under these Regulations or under the 1996 Regulations) to the Department; or

(iii) has failed to comply with any provision of this Scheme relating to pensionable employment.

(8) sub-paragraphs (3) to (5) apply to a school which had previously ceased to be an accepted school as they apply to a school which has not previously been an accepted school.

(9) In this Part “governing body” includes any person by whom teachers are employed.

PART 2 — Service pensionable without election

2

Teacher employed in a grant-aided school in Northern Ireland.

3

Teacher employed in an institution of further or higher education in Northern Ireland.

4

A peripatetic teacher employed by an education and library board in Northern Ireland.

5

A teacher in a college of education as defined in Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986.

6

A person mentioned in paragraph 5 of Part 1 of Schedule 2 to the Teachers' Superannuation Regulations (Northern Ireland) 1998 as in operation immediately before 1 April 2015.

7

Subject to Part 1, a teacher employed in an accepted school.

PART 3 — Service pensionable on election

8

A teacher of a kind other than specified in Part 2 who—

(a) is employed by an education and library board and with the agreement of the Department and his employer, elects within 6 months of the commencement of his service; or

(b) is employed by a person or body in respect of whose expenditure for the purpose for which he is employed grants are made either by the Department or by an education and library board and, with the agreement of the Department and his employer, elects within 6 months of the commencement of his service, or

(c) a person mentioned in paragraph 7(c) of Part 2 of Schedule 2 to the Teachers' Superannuation Regulations (Northern Ireland) 1998 as in operation immediately before 1 April 2015.

9

An organiser who is employed as a youth and community worker, either by an education and library board for the purpose of its functions under Article 37 of the Education and Libraries (Northern Ireland) Order 1986 or by a body in respect of whose expenditure grants are made by an education and library board acting in the exercise of those functions, who is accepted by the Department for the purpose of this Schedule and who, with the consent of his employer, elects within 6 months of the commencement of his service.

10

An organiser, not falling within paragraph 9, in the employment of—

(a) an education and library board; or

(b) a person or body other than an education and library board in respect of whose expenditure grants are paid by the Department; who is accepted by the Department for the purposes of this Schedule and who elects within 3 months of the commencement of his service; or

11

In this Schedule—

“elects” means elects by notice in writing to the Department that the service mentioned shall be pensionable service; and

“organiser” means a person or employment which involves the performance of duties in connection with the provision of education or services ancillary to education.

SCHEDULE 2 — Scheme flexibilities

PART 1 — General

Interpretation of Schedule

1

In this Schedule—

“amount of accrued extra earned pension” means the amount of accrued earned pension attributable to a faster accrual election;

“amount of extra pension” has the meaning given in paragraph 2;

“buy-out election” means an election under Chapter 1 of Part 4 of this Schedule;

“buy-out value” means an amount determined or re-determined by the Department in accordance with Part 4 of this Schedule;

“contributions” means—additional pension contributions;faster accrual contributions; orbuy-out contributions;

“contributions payment period”, for contributions paid monthly, means the period which—begins on the start date; andends on the date on which the final monthly payment is due;

“election” means—an additional pension electiona faster accrual election; ora buy-out election;

“faster accrual contributions” means contributions for a faster accrual rate;

“faster accrual rate”, in relation to P's pensionable earnings, means 1/45th, 1/50th or 1/55th;

“monthly payments”, in respect of an election, means contributions paid monthly;

“overall amount” means the overall amount of extra pension as defined in paragraph 3;

“refund period”, in relation to additional pension contributions, means the period ending one year after the start date;

“start date”—for contributions paid by lump sum, means the date on which the Department receives the lump sum; andfor monthly payments, means the first day of the second month after the month in which the election is accepted.

Meaning of “amount of extra pension”

2

The amount of extra pension for a person (P) at any given time is the sum of the following—

(a) the amount of accrued extra earned pension (if any) at that time;

(b) the amount of accrued additional pension (if any) at that time;

Meaning of “overall amount of extra pension”

3

(1) The overall amount of extra pension is—

(a) £6,500 for any financial year ending before 1st April 2016; and

(b) for any financial year beginning on or after that date—

(i) an amount determined by the Department of Finance and Personnel for that financial year; or

(ii) if the Department of Finance and Personnel has not determined an amount for that financial year, the amount calculated under sub-paragraph (2).

(2) If the Department of Finance and Personnel has not determined an amount under sub-paragraph (1)(b)(i) for any financial year, the overall amount is the amount to which the annual rate of a pension of an amount equal to the overall amount for the previous financial year would have been increased under the Pensions Increases Act (Northern Ireland) 1971 if—

(a) that pension were eligible to be so increased; and

(b) the beginning date for that pension were the first day of the previous financial year.

Limit on elections

4

(1) The Department must not accept an additional pension election or a faster accrual election in relation to a member (P) at any time if—

(a) the Department has accepted a buy-out election from P; and

(b) the buy-out value at that time exceeds the overall amount of extra pension at that time.

(2) The Department must not accept an additional pension election or a faster accrual election that would result in the amount of extra pension exceeding the overall amount of extra pension.

Actuarial advice

5

The Department must take advice from the scheme actuary before determining any amount under this Part.

PART 2 — Additional pension election

CHAPTER 1 — Making an additional pension election

Election to pay contributions for additional pension

6

(1) This paragraph applies in relation to a member of this scheme (P) who—

(a) is in pensionable service under this scheme; and

(b) has not reached normal pension age under this scheme.

(2) P or, with P's consent, P's employer may elect to pay contributions for an additional pension in respect of P (“additional pension election”).

(3) An additional pension election—

(a) must state whether the election is for—

(i) an additional (self only) pension; or

(ii) an additional (self only) pension and an additional (surviving adult) pension; and

(b) specify the annual rate of additional (self only) pension to be paid with P's retirement pension.

Annual rate of additional (self only) pension

7

The annual rate of additional (self only) pension specified in an additional pension election must be a multiple of—

(a) £250; or

(b) any other amount determined by the Department.

Lump sum or monthly payments

8

(1) An employer's contributions for additional pension must be made by lump sum.

(2) A member's additional pension contributions may be paid by lump sum or by monthly payments.

Making an additional pension election

9

(1) An additional pension election by a member (P) must be made by written notice to the Department stating whether additional pension contributions are to be paid—

(a) as a lump sum, or

(b) by monthly payments.

(2) If monthly payments are to be made, the notice must state the number of monthly payments, which—

(a) must not be more than 240; and

(b) must end before P reaches normal pension age under this scheme;

(3) If P is in pensionable service in relation to more than one employment, the notice must specify which employer is to deduct the contributions.

(4) The notice must be accompanied by a declaration by P that P is in normal health.

(5) The Department may ask P or P's employer to provide further information.

Accepting an additional pension election

10

(1) The Department may accept an additional pension election by giving written notice to—

(a) the member(P); and

(b) P's employer.

(2) For the purpose of these Regulations, an additional pension election is accepted when P receives notice from the Department.

CHAPTER 2 — Amount of additional pension contributions

Determination of contributions payable

11

(1) The Department must determine the amount to be paid as a lump sum or as a monthly payment.

(2) The amount of the lump sum or monthly payment must reflect the cost of paying an additional (self only) pension and any additional (surviving adult) pension.

(3) The Department may determine different amounts of lump sum or monthly payment—

(a) for different classes or descriptions of member; and

(b) depending on whether the additional pension election is for—

(i) an additional (self only) pension; or

(ii) an additional (self only) pension and an additional (surviving adult) pension.

(4) The Department—

(a) may determine the amount of a monthly payment by reference to the length of the contributions payment period; and

(b) may exercise the functions under this paragraph so as to re-determine the amount of a monthly payment during the contributions payment period.

(5) Unless the Department re-determines the amount, monthly payments following a gap in service during which an ill health pension was payable are the same as before the gap.

CHAPTER 3 — Additional pension contributions paid by lump sum

Lump sum contributions: payment of contributions and credit of additional pension

12

(1) This paragraph applies to a member (P)—

(a) in respect of whom an additional pension election is accepted; and

(b) whose notice of election states that contributions are to be paid by lump sum.

(2) P's additional pension account is to be credited with an amount equal to the annual rate of additional (self only) pension stated in the notice of election (“the amount of additional pension”) if the lump sum contribution is paid within one month after the additional pension election is accepted.

(3) P's additional pension account is not to be credited with the amount of additional pension unless the lump sum contribution is paid within that time.

Refund of lump sum contribution

13

(1) This paragraph applies if a member (P) has paid a lump sum contribution for additional pension.

(2) The lump sum contribution must be refunded if, before the end of the refund period—

(a) P dies;

(b) an ill-health pension becomes payable to P; or

(c) P leaves all pensionable service and P is neither qualified nor re-qualified for retirement benefits in respect of that service.

CHAPTER 4 — Additional pension contributions by monthly payments

Application of Chapter

14

This Chapter applies to a member (P)—

(a) in respect of whom an additional pension election is accepted; and

(b) whose notice of election states that contributions are to be paid by monthly payments.

Payment of contributions

15

(1) P must—

(a) make the first monthly payment on or before the start date; and

(b) continue to make the monthly payments until the date on which the final monthly payment is due.

(2) The contributions payment period must end before P reaches normal pension age.

(3) If the Department re-determines the amount of the monthly payment during the contributions payment period, P must pay the re-determined amount from the beginning of the next financial year.

(4) P is taken to revoke an additional pension election if—

(a) a monthly payment is missed; and

(b) the payment is not made within 3 months after P receives a written demand from the Department.

Member leaves all pensionable service before end of contributions payment period

16

(1) This paragraph applies if—

(a) P leaves all pensionable service before the end of the contributions payment period; and

(b) P does not pay the Department a lump sum of an amount determined by it within the period of 2 months beginning with the last day of pensionable service.

(2) If this paragraph applies—

(a) monthly payments for additional pension cease to be payable at the end of the period of one month beginning with the last day of pensionable service (“the one-month period”); and

(b) the amount of accrued additional pension as at the last day of pensionable service is an amount determined by the Department.

(3) For the purpose of this paragraph, P is not taken to have left all pensionable service if—

(a) during the one-month period, P begins a period of non-pensionable sick leave; and

(b) during the period of non-pensionable sick leave, an ill-health pension becomes payable to P.

Retirement pension (other than ill-health pension) becomes payable before end of contributions payment period

17

(1) This paragraph applies if any of the following retirement pensions becomes payable to P before the end of the contributions payment period—

(a) an age retirement pension;

(b) a phased retirement pension (if P has elected to receive additional pension with it);

(d) an early retirement pension.

(2) If this paragraph applies—

(a) monthly payments for additional pension cease to be payable on the entitlement day for that pension; and

(b) the amount of accrued additional pension as at the relevant last day is an amount determined by the Department.

CHAPTER 5 — Revocation and refund

Revoking an additional pension election

18

(1) P may revoke an additional pension election at any time before the end of the contributions payment period.

(2) A revocation must be by written notice to the Department.

(3) A revocation has effect from the date it is received by the Department (“date of revocation”).

(4) P is taken to revoke an additional pension election if—

(a) P leaves all pensionable service before the end of the contributions payment period; and

(b) P is qualified or re-qualified for retirement benefits in respect of that service.

(5) On the date of revocation—

(a) monthly payments for additional pension under that election cease to be payable; and

(b) the amount of accrued additional pension as at that date is an amount determined by the Department.

Ill-health pension becomes payable before end of contributions payment period

19

(1) This regulation applies if an ill-health pension becomes payable to a member (P) before the end of the contributions payment period for an additional pension election.

(2) If an ill-health pension becomes payable to P before the end of the refund period—

(a) any monthly payments that have been made under that additional pension election must be refunded to P; and

(b) the amount of accrued additional pension as at the last day of pensionable service must be adjusted by deducting the amount of accrued additional pension attributable to that election.

(3) If an ill-health pension becomes payable to P after the end of the refund period—

(a) the monthly payments under the additional pension election are treated as being paid until the earlier of—

(i) the end of the contributions payment period for that election; or

(ii) the day on which an ill-health pension ceases to be payable under regulation 114; and

(b) for the purpose of calculating the annual rate of ill-health pension, the amount of accrued additional pension is—

(i) if the declaration that accompanied the additional pension election was made in good faith, the amount of accrued additional pension calculated under regulation 46 or 47 as at the last day of pensionable service; or

(ii) if that declaration was not made in good faith, an amount determined by the Department having regard to the contributions paid or treated as being paid; and

(4) If P re-enters pensionable service when an ill-health pension ceases to be payable under regulation 114, P may choose to resume the monthly payments.

Death in service before end of contributions payment period

20

(1) This paragraph applies on the death of a member (D)—

(a) whose additional pension election is for an additional (self only) pension and an additional (surviving adult) pension;

(b) who dies in service within the meaning of Part 6 before the end of the contributions payment period for that election.

(2) If D dies before the end of the refund period—

(a) the monthly payments must be refunded to D's surviving adult; and

(b) the additional pension account must be closed.

(3) If D dies after the end of the refund period—

(a) the monthly payments cease to be payable as at the date of D's death; and

(b) for the purpose of calculating a survivor's pension, the amount of accrued additional pension is—

(i) if the declaration that accompanied the additional pension election was made in good faith, the amount of accrued additional pension calculated under regulation 46 or 47 as at the day of D's death; or

(ii) if that declaration was not made in good faith, an amount determined by the Department having regard to the contributions paid or treated as being paid.

Member leaves all pensionable service before qualifying for retirement benefits

21

(1) This paragraph applies if a member (P) leaves all pensionable service under this scheme before P is qualified for retirement benefits in respect of that service.

(2) On an application by P for a repayment of the balance of contributions—

(a) any monthly payments made before the last day of pensionable service must be refunded to P; and

(b) the additional pension account must be closed.

PART 3 — Faster accrual election

CHAPTER 1 — Making the election

Faster accrual election

22

(1) This paragraph applies to a person (P) who—

(a) is in pensionable service under this scheme in relation to an employment; and

(b) has not reached normal pension age under this scheme.

(2) P may elect, in relation to an employment, to pay contributions to accrue earned pension at a faster accrual rate in a financial year (“faster accrual election”).

(3) A faster accrual election must state the faster accrual rate which is to apply to P's pensionable earnings in that employment for that financial year.

(4) A faster accrual election must be made—

(a) if P was not in pensionable service in relation to that employment in that financial year, within one month after P enters pensionable service in relation to that employment; or

(b) otherwise, in the financial year before the financial year to which it relates.

(5) A faster accrual election has effect as follows—

(a) if sub-paragraph (4)(a) applies, from one month after the election is received by the Department; or

(b) otherwise, from the start of the financial year to which it relates.

(6) A faster accrual election ceases to have effect at the end of the financial year to which it relates unless it is revoked before then.

Making a faster accrual election

23

(1) A faster accrual election must be made by written notice to the Department.

(2) The notice of election must specify—

(a) if the member (P) is in more than one eligible employment, the name of the employer who is to deduct the contributions;

(b) P's name;

(d) P's annual amount of pensionable earnings for that employment in the financial year to which the faster accrual election relates.

(3) The Department may request further information to be provided.

Accepting a faster accrual election

24

(1) The Department may accept a faster accrual election by giving written notice to—

(a) the member (P); and

(b) P's employer.

(2) For the purpose of these Regulations, a faster accrual election is accepted when P receives notice from the Department.

CHAPTER 2 — Payment of contributions

Determination of contributions payable

25

The Department must determine the amount of the monthly payment to be paid in respect of a faster accrual election.

Payment of contributions

26

(1) A member (P)—

(a) must make the first monthly payment within 2 months after the end of the month in which the faster accrual election is accepted; and

(b) must continue to make the monthly payments until the end of the contributions payment period.

(2) The final monthly payment is due in the last month of the financial year to which the faster accrual election relates.

(3) P is taken to revoke a faster accrual election if—

(a) a monthly payment is missed; and

(b) the payment is not made within 3 months after P receives a written demand from the Department.

CHAPTER 3 — Revocation and refund

Revoking a faster accrual election

27

(1) A member (P) may revoke a faster accrual election at any time before the end of the contributions payment period.

(2) A revocation must be by written notice to the Department.

(3) A revocation has effect from the date it is received by the Department (“date of revocation”).

(4) P is taken to revoke a faster accrual election if P leaves pensionable service in the employment to which the election relates before the end of the contributions payment period.

(5) If P revokes or is taken to revoke a faster accrual election and P is not entitled to be repaid the balance of contributions under regulation 189—

(a) P's monthly payments cease to be payable on the date of revocation; and

(b) P's active member's account (or if P has left all pensionable service, P's deferred member's account or pensioner member's account) must be credited with an amount determined by the Department.

(6) If P revokes or is taken to revoke a faster accrual election and P is entitled to be repaid the balance of contributions under regulation 189—

(a) P's monthly payments cease to be payable on the date of revocation; and

(b) P's rights under this scheme are extinguished.

Member leaves all pensionable service before qualifying for retirement benefits

28

(1) This paragraph applies if a member (P) leaves all pensionable service under this scheme before P is qualified for retirement benefits in respect of that service.

(2) On an application by P for a repayment of the balance of contributions, any monthly payments made by P before the last day of pensionable service must be refunded to P.

PART 4 — Election to buy out the standard reduction

CHAPTER 1 — Making a buy-out election

Eligible to make buy-out election

29

(1) A member (P) who has a normal pension age over 65 may elect to pay contributions to buy out the standard reduction (“buy-out election”) for a period of up to 3 years.

(2) A buy-out election has effect from the day on which the Department accepts the election.

(3) A buy-out election ceases to have effect when the earliest of the following occurs—

(a) P reaches normal pension age;

(b) a retirement pension other than a phased retirement pension becomes payable to P;

(4) A buy-out election may only be made within 6 months after P enters pensionable service under this scheme.

(5) When making a buy-out election, P must be—

(a) in pensionable service; and

(b) under normal pension age.

(6) P may by written notice to the Department vary a buy-out election if P's normal pension age changes before a retirement pension becomes payable to P.

Making a buy-out election

30

(1) A buy-out election made by a member (P) must state the number of years in respect of which the standard reduction is to be bought out.

(2) A buy-out election must be made by written notice to the Department.

(3) The notice of election must specify—

(a) if P is in more than one eligible employment, the names of the employers in relation to P’s eligible employments.

(b) P's name;

(d) P's normal pension age;

(e) the date on which P entered pensionable service;

(f) P's annual rate of pensionable earnings for that employment.

(4) The Department may ask P to provide further information.

Accepting a buy-out election

31

(1) The Department may accept a buy-out election by giving written notice to the person who made the election (P).

(2) The notice must state the buy-out value.

(3) A buy-out election is accepted when P receives notice that the Department has accepted the election.

Determination of the buy-out value

32

(1) The buy-out value is an amount determined by the Department.

(2) If an additional pension election or a faster accrual election is subsequently made in respect of a person (P), the Department may—

(a) re-determine the buy-out value; and

(b) send a written notice to P stating the re-determined buy-out value.

CHAPTER 2 — Payment of buy-out contributions

Determination of contributions payable

33

(1) The Department must determine the amount of the monthly payments to be paid in respect of a buy-out election.

(2) The Department—

(a) may determine the amount of the monthly payments by reference to the number of years stated in the buy-out election and the length of the contributions payment period; and

(b) may exercise the functions under this paragraph so as to re-determine the amount of the monthly payments during the contributions payment period.

(3) Unless the Department re-determines the amount, monthly payments following a gap in service not exceeding 5 years are the same as before the gap.

Payment of buy-out contributions

34

(1) A member (P) must—

(a) make the first monthly payment within 2 months after the end of the month in which a buy-out election is accepted; and

(b) continue to make the monthly payments until the end of the contributions payment period.

(2) The final monthly payment is due in the month before the buy-out period has effect.

(3) If the Department re-determines the amount of the monthly payment during the contributions payment period, P must pay the re-determined amount from the beginning of the next financial year.

(4) P is taken to revoke a buy-out election if—

(a) a monthly payment is missed; and

(b) the payment is not made within 3 months after P receives a written demand from the Department.

Monthly payments during gap in service

35

(1) A member (P) who has a gap in service during the contributions payment period may choose to resume monthly payments on re-entering pensionable service.

(2) P is taken to revoke a buy-out election if P's gap in service exceeds 5 years.

CHAPTER 3 — Revocation and refund

Revoking a buy-out election

36

(1) A member (P) may revoke a buy-out election at any time before the end of the contributions payment period.

(2) If P revokes a buy-out election or is taken to revoke a buy-out election—

(a) P's monthly payments cease to be payable on the date of revocation; and

(b) when a retirement pension becomes payable to P, the standard reduction applies to such proportion of the maximum three year period referred to in regulation 73 as is determined by the Department.

(3) In determining the proportion, the Department must take into account—

(a) the number of monthly payments made; and

(b) the number of years stated in the buy-out election.

(4) If P revokes the election or is taken to revoke a buy-out election, P may not make a subsequent buy-out election.

(5) A revocation must be by written notice to the Department.

(6) A revocation has effect from the date it is received by the Department (“date of revocation”).

Member leaves all pensionable service before qualifying for retirement benefits

37

(1) This paragraph applies if a member (P) leaves all pensionable service under this scheme before P is qualified for retirement benefits in respect of that service.

(2) On an application by P for a repayment of the balance of contributions, any monthly payments made before the last day of pensionable service must be refunded to P.

SCHEDULE 3 — Transitional provisions

PART 1 — Interpretation

Interpretation

1

In this Schedule—

“the Superannuation Regulations” means the Teachers' Superannuation (Northern Ireland) Regulations 1998 ;

“exception” means an exception to section 18(1) of the Act;

“existing scheme rules” means the provisions of the existing scheme, an existing club scheme or an existing public service scheme;

“final salary benefits” means the benefits accrued in a final salary scheme in respect of which the pension entitlement payable to or in respect of a person’s pensionable service is or may be determined by reference to the person’s final salary;

“full protection member”, in relation to the existing scheme, has the meaning given in Part 2;

“protected member”, in relation to the existing scheme, means a full protection member or tapered protection member of that scheme;

“protection period”—for a full protection member of the existing scheme, has the meaning given in Part 2;for a tapered protection member of the existing scheme, has the meaning given in Part 3;

“public service scheme” means a scheme under section 1 of the Act;

“scheme closing date” means 31st March 2015;

“tapered protection member”, in relation to the existing scheme, has the meaning given in Part 3;

“tapered protection closing date” has the meaning given in paragraph 4;

“transition date” means—for a tapered protection member of the existing scheme, the day after the tapered protection closing date; or for a full protection member of the existing scheme to whom a retirement pension has become payable under the existing scheme, means the day in which that member becomes an active member of this scheme; for a full protection member of the existing scheme other than a full protection member described in sub-paragraph (aa), means 1st April 2022;for a transition member ... who is not a protected member of the existing scheme, the day after the scheme closing date.

Active membership of the existing scheme

2

(1) For the purpose of Parts 2, 3 and 4 of this Schedule, a person (P) is an active member of the existing scheme on a given date if on that date—

(a) P is in pensionable service under the existing scheme;

(b) P is on a gap in service not exceeding 5 years; or

Gap in service after scheme closing date

3

(1) Sub-paragraph (2) applies—

(a) after the scheme closing date; and

(b) in relation to a member of the existing scheme.

(2) A member (P) is not on a gap in service while P is in pensionable service under an existing scheme.

Meaning of “tapered protection closing date”

4

(1) The closing date for a tapered protection member of the existing scheme (“tapered protection closing date”) is a date between 31st May 2015 and 31st January 2022 (both dates inclusive) determined by the Department by reference to a table published for that purpose.

(2) The tapered protection closing date must fall on the last day of a month.

Continuity of service

5

(1) This paragraph applies in relation to a transition member (P) who was a member of the existing scheme or an existing public service scheme before becoming an active member of this scheme.

(2) For the purpose of this Schedule, P has continuity of service unless P has a gap in service exceeding 5 years which—

(a) begins on or before the closing date; and

(b) ends on the day on which P becomes an active member of this scheme.

(3) In this paragraph, “closing date” means—

(za) if P is a full protection member of the existing scheme, 31st March 2022;

(a) if P is a tapered protection member of the existing scheme, P's tapered protection closing date; or

(b) otherwise, the scheme closing date.

PART 2 — Exceptions for full protection members

Meaning of “full protection member”

6

(1) A person (P) to whom paragraph 7 or 8 applies is a full protection member of the existing scheme.

(2) P ceases to be a full protection member of the existing scheme on whichever of the following days occurs first—

(a) the day on which P ceases to be in pensionable service under the existing scheme; or

(b) 31st March 2022.

Active members of the existing scheme

7

This paragraph applies if—

(a) P was an active member of the existing scheme, as defined in Part 1, on the scheme closing date and on 31st March 2012;

(b) a pension, other than a phased retirement pension, has not become payable to P on or after 1st April 2012; and

Active members of an existing public service scheme

8

This paragraph applies if—

(a) P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

(b) P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

(c) a pension in respect of all of P's service in the existing public service scheme has not become payable on or after 1st April 2012; and

(d) unless P dies, P would reach normal pension age under the existing scheme and the existing public service scheme on or before 1st April 2022.

Exception for full protection member during protection period

9

(1) This paragraph applies to a person (P) if P is a full protection member of the existing scheme by virtue of the application of either paragraph 7 or 8.

(2) The protection period for P is the period which—

(a) begins on the day after the scheme closing date; and

(b) ends when P ceases to be a full protection member of that scheme.

(3) During the protection period—

(a) P's pensionable service is pensionable service under the existing scheme; and

(b) Section 18(1) of the Act does not apply in respect of that pensionable period.

Full protection member not eligible to join this scheme

10

While a person (P) is a full protection member of the existing scheme, P is not eligible to be an active member of this scheme.

PART 3 — Exceptions for tapered protection members

Meaning of “tapered protection member”

11

(1) A person (P) to whom paragraph 12 or 13 applies is a tapered protection member of the existing scheme.

(2) P ceases to be a tapered protection member of the existing scheme on whichever of the following days occurs first—

(a) P's tapered protection closing date; or

(b) the day on which P ceases to be in pensionable service under the existing scheme.

Active members of the existing scheme

12

This paragraph applies if—

(a) P was an active member of the existing scheme, as defined in Part 1, on the scheme closing date and on 31st March 2012;

(b) a pension, other than a phased retirement pension, has not become payable to P on or after 1st April 2012; and

(c) unless P dies, P would reach normal pension age under that scheme between 2nd April 2022 and 30th September 2025 (both dates inclusive).

Active members of an existing public service scheme

13

This paragraph applies if

(a) P was an active member of an existing public service scheme on the scheme closing date and on 31st March 2012;

(b) P enters eligible employment not more than 5 years after leaving pensionable service under the existing public service scheme;

(c) a pension in respect of all of P's service in the existing public service scheme has not become payable on or after 1st April 2012; and

(d) unless P dies, P would reach normal pension age under—

(i) the existing scheme between 2nd April 2022 and 30th September 2025 (both dates inclusive); and

(ii) the existing public service scheme on or before 30th September 2025.

Exception for tapered protection members during protection period

14

(1) This paragraph applies to a person (P) if P is a tapered protection member of the existing scheme by virtue of the application of either paragraph 12 or 13.

(2) The protection period for P is the period which—

(a) begins on the day after the scheme closing date; and

(b) ends when P ceases to be a tapered protection member.

(3) During the protection period—

(a) P's pensionable service is pensionable service under the existing scheme;

(b) section 18(1) of the Act does not apply in respect of that pensionable service; and

Tapered protection member not eligible to join this scheme

15

While a person (P) is a tapered protection member of the existing scheme, P is not eligible to be an active member of this scheme.

PART 4 — Transition members becoming active members of this scheme

Meaning of “transition member”

16

A person (P) to whom paragraph 17 applies is a transition member.

Active members of the existing scheme

17

This paragraph applies to a person (P) if—

(a) P is a member of the existing scheme by virtue of their pensionable service under that scheme before the transition date;

(b) P is a member of this scheme by virtue of their pensionable service under this scheme on or after the transition date.

Transition members with continuity of service

18

A transition member (P) who has continuity of service becomes an active member of this scheme—

(a) if P is in pensionable service on the transition date, on that date; or

(b) on re-entering pensionable service after the transition date.

Transition members without continuity of service

19

A transition member (P) who does not have continuity of service becomes an active member of this scheme when P re-enters pensionable service on or after the transition date.

PART 5 — Receipt of club transfer values for transition members

Application of Part

20

(1) This Part applies to a member who applies under these Regulations for a club transfer value to be accepted from an existing club scheme (“the sending scheme”).

(2) This Part does not apply if—

(a) the person (P) has reached 75;

(b) retirement benefits have become payable to P under this scheme or under the sending scheme; or

Member with full protection

21

(1) This paragraph applies if a full protection member of the existing scheme applies to the Department for a club transfer value to be accepted.

(2) On receipt of the application, the Department must accept payment of the club transfer value if it is offered.

(3) The club transfer value must be paid into the existing scheme.

Member with tapered protection or no protection

22

(1) This paragraph applies if a tapered protection member or a transition member who is not a protected member applies to the Department for a club transfer value to be accepted.

(2) On receipt of the application, the Department must accept payment of the club transfer value if it is offered.

(3) Payment of the club transfer value must be accepted into—

(a) the existing scheme so far as the payment relates to—

(i) benefits accrued in respect of pensionable service before the transition date, or

(ii) final salary benefits whenever accrued;

(b) this scheme so far as the payment relates to benefits, other than final salary benefits, accrued in respect of pensionable service on or after the transition date.

PART 6 — Bulk transfer payments for transition members

Application of Part

23

This Part applies in relation to all persons who—

(a) were active members of the existing scheme in relation to an employment before that employment was transferred; and

(b) while subject to that transfer, were active members of an occupational pension scheme.

Accepting a bulk transfer payment

24

(1) This paragraph applies if another occupational pension scheme (“the sending scheme”) offers to make a bulk transfer payment in respect of all persons to whom this Part applies.

(2) The Department must accept a bulk transfer payment if it is offered.

(3) A transfer payment in respect of a person (P) may not be accepted as part of a bulk transfer payment if retirement benefits have become payable to P under the sending scheme.

(4) In this Part, “bulk transfer payment” means a single transfer payment in respect of all persons to whom this Part applies.

(5) The bulk transfer payment must be accepted into—

(a) the existing scheme so far as the payment relates to—

(i) benefits accrued in respect of pensionable service before 1st April 2022, or

(ii) final salary benefits whenever accrued;

(b) this scheme so far as the payment relates to benefits, other than final salary benefits, accrued in respect of pensionable service on or after 1st April 2022.

PART 7 — Payment of benefits to transition members

CHAPTER 1 — General

Reaching normal pension age

25

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