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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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(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

(1) If a transition member (P) who applies for payment of retirement benefits under both schemes has reached normal pension age under the existing scheme but has not reached normal pension age under this scheme, the benefits payable under this scheme are to be actuarially reduced.

(2) If P has reached normal pension age neither under the existing scheme nor under this scheme, the benefits payable under both schemes are to be actuarially reduced.

(3) If P has reached normal pension age—

(a) under the existing scheme only, the benefits payable under that scheme are to be actuarially enhanced under the existing scheme rules (if applicable); or

(b) under both schemes, the benefits payable under both schemes are to be actuarially enhanced (if applicable).

Application of existing scheme rules

26

(1) The existing scheme rules apply in relation to the calculation and payment of benefits payable in respect of pensionable service under the existing scheme, save that an application for payment of benefits must be made under regulation 162 of these Regulations and not under the Superannuation Regulations.

(2) The existing scheme rules apply in relation to the payment of additional pension with a retirement pension under the existing scheme, save that an application for payment of benefits must be made under regulation 162 of these Regulations and not under the Superannuation Regulations.

(3) The existing scheme rules apply in relation to an election made by a person (P) for contributions to be paid monthly under paragraph 3(a) (election to pay contributions for additional pension) of Schedule 2A to the Superannuation Regulations if the election is made before the transition date .

(4) For the purpose of determining P’s entitlement to retirement benefits, P’s pensionable employment under the existing scheme terminates when P’s pensionable service under this scheme terminates.

Determination of final salary

27

For the purpose of calculating benefits payable under the existing scheme to or in respect of a transition member with continuity of service, the member's final salary is determined by reference to regulations E31 and E31A of the Superannuation Regulations and Schedule 7 to the Act.

Annual rate of pension

28

Save where provided otherwise in paragraph 33 (application for payment of ill-health pensions) and paragraph 47 (application for supplementary death grant), the annual rate of pension payable to a transition member is found by adding—

(a) the annual rate of pension payable under the existing scheme; and

(b) the annual rate of pension payable under this scheme.

CHAPTER 2 — Application for payment of benefits

Application for payment of age retirement pension

29

(1) An application by a transition member (P) for payment of an age retirement pension under this scheme is also an application for payment of an age retirement pension in respect of P's pensionable service under the existing scheme.

(2) A transition member (P) who has not reached normal pension age under this scheme and who has ceased being in pensionable service in this scheme may apply under regulation 162 for payment of age retirement benefits in respect of P's pensionable service under the existing scheme without applying for payment of P's retirement benefits in respect of pensionable service under this scheme.

Application for payment of phased retirement pension

30

(1) A transition member (P) who makes a phased retirement application under this scheme may elect to receive phased retirement benefits—

(a) in respect of pensionable service under the existing scheme only;

(b) in respect of pensionable service under this scheme only; or

(2) P's application for phased retirement benefits in respect of pensionable service under both the existing scheme and scheme may specify a different phased retirement proportion for each scheme.

Application for payment of premature retirement pension

31

A transition member (P) who applies for payment of a premature retirement pension under this scheme will receive any benefits due to P in respect of P's pensionable service in the existing scheme in addition to P's premature retirement pension payable under this scheme.

Application for payment of early retirement pension

32

A transition member (P) who applies for payment of an early retirement pension under this scheme will receive any benefits due to P in respect of P's pensionable service in the existing scheme in addition to P's early retirement pension payable under this scheme.

Application for payment of ill-health pension

33

(1) A transition member (P) will receive any benefits payable under this scheme as part of P's ill-health pension payable under the existing scheme if—

(a) P applies before P's transition date for payment of an ill-health pension, and

(b) P's application is successfully determined ....

(2) If P makes an application for payment of an ill-health pension on or after P’s transition date, which is successfully determined before P’s normal pension age in the existing scheme—

(a) before P’s normal pension age in the existing scheme, P will receive under this scheme an amount equivalent to any benefits due to P in respect of P’s pensionable service in this scheme and in the existing scheme, in accordance with paragraph 33A;

(b) from P’s normal pension age in the existing scheme, P will receive, in accordance with paragraph 33B—

(i) under the existing scheme, any benefits due to P in respect of P’s pensionable service in the existing scheme; and

(ii) under this scheme, any benefits due to P in respect of P’s pensionable service in this scheme.

Entitlement to payment of total incapacity pension

34

(1) Save as provided in sub-paragraph (2), a transition member (P) is not entitled to payment of total incapacity benefits under regulation E8A of the Superannuation Regulations.

(2) P may receive payment of total incapacity benefits under the existing scheme rules if—

(a) before P's transition date, P makes an application under regulation E8A of the Superannuation Regulations which is not determined by the transition date;

(b) P's application is successfully determined after the transition date; and

Entitlement to payment of a short-service serious ill-health grant

35

(1) Save as provided in this paragraph, a transition member (P) is not entitled to payment of a short-service incapacity grant under regulation E17 of the Superannuation Regulations.

(2) P may receive payment of a short-service serious ill-health grant under the existing scheme rules if—

(a) before P's transition date, P makes an application under regulation E17 of the Superannuation Regulations which is not determined by the transition date;

(b) P's application is successfully determined after the transition date; and

(c) P has not made a subsequent application under regulation 162 for payment of a short-service serious ill-health grant.

(3) The amount of the payment of a short-service serious ill-health grant payable under sub-paragraph (2) is calculated under regulation 122.

Application for payment of a surviving adult pension

36

(1) When the surviving adult of a transition member applies for payment of a surviving adult pension under this scheme, the surviving adult must also apply for payment of an adult pension under the existing scheme.

(2) The enhancement of a surviving adult pension is applied only under regulation 145.

Calculation of a surviving adult pension of a surviving adult of a transition member

37

(1) This paragraph applies to a surviving adult pension payment to a surviving adult of a transition member.

(2) .The short-term rate of surviving adult pension—

(a) is payable under this scheme; but

(b) is not payable under regulation E28 of the Superannuation Regulations.

Long-term rate of a surviving adult pension of a surviving adult of a transition member

38

The rate of a surviving adult pension of a surviving adult (S) of a transition member is the sum of—

(a) The surviving adult pension under this scheme;

(b) The adult pension under the existing scheme; and

Reduction of surviving adult pension

39

(1) This paragraph applies if the surviving adult (S) of a transition member applies—

(a) for payment of a surviving adult pension under this scheme; and

(b) for payment of an adult pension under the existing scheme.

(2) When this paragraph applies, the Department may determine after taking advice from the scheme actuary if S's enhancement of a surviving adult pension under regulation 145 is to be reduced.

Application for payment of an additional (surviving adult) pension

40

When the surviving adult of a transition member applies for payment of an additional (surviving adult) pension under this scheme, the surviving adult must also apply for payment of an additional pension under the existing scheme.

Application for payment of a child pension

41

(1) When the eligible child of a transition member applies for payment of a child pension under this scheme, the eligible child must also apply for payment of a child pension under the existing scheme.

(2) The enhancement of a child pension is applied only under regulation 152.

Calculation of a child pension of an eligible child of a transition member

42

(1) This paragraph applies to a child pension payment to a child of a transition member.

(2) The short-term rate of child pension—

(a) is payable under this scheme; but

(b) is not payable under regulation E24 of the Superannuation Regulations.

Rate of a child pension of an eligible child of a transition member

43

The long-term rate of a child pension of an eligible child (C) of a transition member is the sum of—

(a) the child pension under this scheme;

(b) the child pension under the existing scheme; and

Reduction of child pension

44

(1) This paragraph applies if the eligible child (C) of a transition member applies—

(a) for payment of a child pension under this scheme; and

(b) for payment of a child pension under the existing scheme.

(2) When this paragraph applies, the Department may determine after taking advice from the scheme actuary if C's enhancement of child pension benefits under regulation 152 is to be reduced.

Application for payment of a death in service grant

45

(1) The beneficiary of a transition member (D) is not entitled to a death in service grant under regulation E20 of the Superannuation Regulations.

(2) The amount of the death in service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E4 of the Superannuation Regulations in respect of D's pensionable service under those Regulations other than one already recovered.

Application for payment of a death out of service grant

46

(1) When the beneficiary of a transition member applies for payment of a death out of service grant under this scheme, the beneficiary must also apply for payment of a death out of service grant under the Superannuation Regulations.

(2) The amount of the death out of service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E4 of the Superannuation Regulations in respect of D's pensionable service under that scheme other than one already recovered.

Application for supplementary death grant

47

(1) An application for a supplementary death grant by the beneficiary of a transition member is an application for a supplementary death grant under this scheme and under the existing scheme.

(2) Paragraph 28 (annual rate of pension) does not apply in respect of an application under this paragraph.

Application for payment of benefits for pension credit members

48

(1) A pension credit member (P) with pension credit rights in this scheme and the existing scheme who has not reached normal pension age under the existing scheme when P applies for payment of a pension credit retirement pension under this scheme will receive under the existing scheme payment of any benefits payable to (P) in respect of pensionable service under the existing scheme.

(2) If P applies for payment of a pension credit retirement pension after having reached normal pension age under the existing scheme, P may apply under this scheme for payment ... of a pension credit retirement pension in respect of pensionable service under—

(a) the existing scheme;

(b) this scheme; or

PART 8 — Provision in relation to the existing scheme

Election for employment not to be pensionable in relation to existing scheme continues to have effect

49

A person (P) is taken to have opted out of this scheme in relation to an eligible employment if, on P's transition date, an election for that employment not to be pensionable has effect in relation to the existing scheme.

Qualifying for retirement benefits under existing scheme

50

In determining whether a transition member is qualified for retirement benefits under the existing scheme, the member's qualifying service includes the total of—

(a) the member's qualifying service under the existing scheme; and

(b) the member's qualifying service under this scheme.

Repayment of balance of contributions

51

An application by a transitional member (P) for the repayment of the balance of P's contributions under regulation 189 is also an application for any repayment of the balance of contributions due to P under regulations C9, C10 and C11 of the Superannuation Regulations.

Residential emoluments

52

Where the money value of a transition member's (P)'s residential benefits in kind is treated as part of P's contributable salary by virtue of regulation C1(1) of the Superannuation Regulations, this has effect as if the application were made under regulation 37 of these Regulations.

Transfer payments

53

A transfer payment made in respect of a transition member by the Department must be in relation to any benefits accrued in this scheme and any service accrued in the existing scheme in respect of which pension benefits have not been taken.

Nomination continues to have effect

54

A nomination under regulation E20 (death grants), E22A (nomination of partner) or E23 (nomination of other adult beneficiary) of the Superannuation Regulations has effect as if made under Part 6 of these Regulations.

Election to pay contributions by a person serving in a reserve force

55

(1) An election by a transition member (P) to pay contributions made under regulation C7 of the Superannuation Regulations has effect as if made under regulation 26 of these Regulations.

(2) On becoming an active member of this scheme P does not begin to accrue service which counts for the purpose of benefits in respect of P's permanent service for the purpose of regulation C7(2) of the Superannuation Regulations.

Commutation: small pensions

56

An application by a transition member under regulation 162 (application for payment of benefits) for a commutation under regulation 174 (commutations: small pensions) also has effect as an application for any commutation due to P under regulation E19A (commutation: trivial pensions) of the Superannuation Regulations.

Signed

Sealed with the Official Seal of the Department of Education on 12th December 2014

Fiona Hepper — A senior officer of the

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

Sealed with the Official Seal of the Department of Finance and Personnel on 12th December 2014

Emer Morelli — A senior officer of the

Explanatory note

(This note is not part of the Regulations)

Footnotes

See section 1(4) of the Act for the meaning of “scheme regulations”.

See paragraph 4 of Schedule 1 to the Act for the meaning of “teachers”.

See section 2(2) of the Act for the meaning of “responsible authority”.

See section 4(2) of the Act for the meaning of “scheme manager”. See section 4(6) of the Act for the meaning of a connected statutory pension scheme.

See section 5(8) of the Act for the meaning of “pension board”.

See section 7(6) of the Act for the meaning of “scheme advisory board”.

See section 8(4) of the Act for the meaning of “career average revalued earning scheme”.

2014.c.2 (N.I.).

Formerly Department of Finance: see S.I. 1982/338 N.I. 6) Article 3.

See paragraph 4 of Schedule 1 to the Act.

1995 No. 3213 (N.I.22).

Section 97AB was inserted by Article 241 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005 No. 255 (N.I. 1).

S.R. 1972 No. 1073 (NI 10).

S.R. 1999 No. 471 to which there are amendments not relevant to these Regulations.

See section 1 of the Civil Partnership Act 2004 (c.33) for the meaning of “civil partnership”.

S.R. 1996 No. 260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

See section 5(7) of the Act for the meaning of “employer representatives” and “member representatives”.

See sections 5(6) and 7(5) of the Act for the meaning of “conflict of interest”.

S.R. 2010 No. 122.

The result is that 2 or more pensions lump sums may be payable in respect of the one member.

1996 c.14.

Contributions are deducted under Part 9.

Regulation 189(4) provides for extinguishment of rights following the refund of the member’s contributions. Regulation 203(6) provides for extinguishment of rights following a transfer value payment.

See the meaning of “standard increase” in Chapter 4 of Part 3.

S.R. 2010 No. 136.

The General Teaching Council for Northern Ireland was established pursuant to Article 34 of the Education (Northern Ireland) Order 1998/1759 (N.I. 13).

SI 2007/1351 (N.I. 11).

1870 c.35.

Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

Note: if this period is 5 years or more, no lump sum is payable in respect of the phased retirement pension.

S.I. 2009 No. 117.

1998 c. 11.

1967 c5; the amount currently specified in S.R. 2004 No. 68 is £10,000.

1911 c.28, S.R. 1920 c.75, S.R. 1939 c. 21, S.R. 1989 c. 6.

Section 238A was inserted by the Finance Act 2011 (c.11), Schedule 17.

2007 c.18.

1951 c. 65.

See regulation 124 for P’s entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.

S.I. 1996/ 1919 (N.I. 16); Part IX was amended by the Employment Relations (Northern Ireland) Order1999 (S.I. 1999/2790 (N.I. 9), Schedule 4, and by the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2), Articles 3 and 4.

Section 10 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3; section 11A was inserted by the 1999 Order, Article 29; section 12 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3 and the 1999 Order, Schedule 2.

Section 13 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (NI), Schedule 4 and the Pensions (Northern Ireland) Order 2005 (SI 2005/255 (NI)), Part VI.

Section 16 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, Schedule 5 and the Pensions Act (Northern Ireland) 2008 (c. 1 (NI)); section 4(1) was amended and (1A) inserted by the Pensions Act (Northern Ireland) 2008, Schedule 4.

S.I. 1996 No. 594 (N.I. 3) as amended by Article 30 of S.I. 1996 No. 274 (N.I. 1).

S.R. 1996 No.260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

S.R. 1998 No. 333, as amended by S.R. 2001 No. 149, S.R. 2003 No. 147, S.R. 2005 No. 181, S.R. 2005 No. 495, S.R. 2006 No. 163, S.R. 2006 No. 366, S.R. 2007 No. 137, S.R. 2008 No. 50, S.R. 2010 No. 137, S.R. 2012 No. 126, S.R. 2013 No. 54, S.R. 2014 No. 37 and S.R. 2014 No. 70.

See section 18(4) and (7) of the Act for the meaning of “closing date”.

Northern Ireland Teachers’ Pension Scheme Pension Board–Conflict of interest

Northern Ireland Teachers’ Pension Scheme Advisory Board–Conflict of interest

Scheme valuation and employer cost cap

225

Schedule 4 (scheme valuation and employer cost cap) has effect.

Transition member who has not reached normal pension age under the existing scheme

33A

(1) This paragraph applies in relation to a transition member (P) who—

(a) becomes entitled to an ill-health pension under this scheme; and

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

(2) If this paragraph applies—

(a) an ill-health pension is not payable to P under the existing scheme until P’s normal pension age in that scheme; and

(b) an ill-health pension is payable to P under this scheme, determined in accordance with sub-paragraph (3).

(3) If this paragraph applies, the following are payable to P—

(a) an ill-health pension, the annual rate of which is the sum of—

(i) P’s annual rate of ill-health pension calculated under regulation 113 (annual rate of ill-health pension) of these Regulations;

(ii) the annual rate of retirement pension that would, if P was entitled to payment of an ill-health pension under the existing scheme, be payable to P under the existing scheme regulations, excluding any total incapacity pension payable under regulation E8A (total incapacity benefit where application received on or after 6 April 2007) of the existing scheme and adjusted following any election by P under regulation E6A of those regulations (lump sum in place of part of pension); and

(iii) the annual rate of total incapacity pension, if any, payable under regulation 116 (entitlement to total incapacity pension) of these Regulations;

(i) any lump sum payable to P under regulation 168 (commutation of part of pension) of these Regulations; and

(ii) the amount of any lump sum that would have been payable to P had P been entitled to payment of an ill-health pension under the existing scheme, including any lump sum payable under regulation E6A (lump sum in place of part of pension) of the existing scheme regulations, if P makes such an election.

(4) P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) is subject to the same conditions, and ceases to be payable in the same circumstances, as the pension which P would have received, had P been entitled to payment of an ill-health pension under the existing scheme in accordance with the existing scheme regulations.

(5) If—

(a) a transfer of benefits takes place from the existing scheme prior to the existing scheme normal pension age, P’s entitlement to the pension payable under sub-paragraph (3)(a)(ii) comes to an end;

(b) a phased or an early retirement pension with actuarial adjustment is taken under Part E (benefits) to the existing scheme regulations, the pension payable under sub-paragraph (3)(a)(ii) is reduced by an amount equivalent to the value of—

(i) any phased retirement benefits taken from the existing scheme, including any a lump sum;

(ii) any early retirement pension with actuarial adjustment from the old scheme, including any lump sum.

(6) If this paragraph applies, P may not apply under the existing scheme for retirement benefits under Case G as provided in regulation E4 (entitlement to payment of retirement benefits) of the existing scheme regulations.

Transition member in receipt of an ill-health pension who has reached normal pension age under the existing scheme

33B

(1) This paragraph applies in relation to a transition member (P) in receipt of an ill-health pension in accordance with paragraph 33A.

(2) When P reaches normal pension age under the existing scheme, the benefit which is payable under paragraph 33A in respect of P’s service in the existing scheme ceases to be payable under this scheme, and becomes payable under the existing scheme, in accordance with the existing scheme regulations.

(3) In calculating the annual rate of pension payable under the existing scheme for the purposes of sub-paragraph (2), the following are taken into account—

(a) any lump sums paid out, under the existing scheme or this scheme, including by an election under regulation E6A (lump sum in place of part of pension) or by commutation under regulation E19 (commutation: exceptional circumstances of ill-health) or regulation E19A (commutation: trivial pensions) of the existing scheme regulations;

(b) any transfer payment made to another scheme before the member reached normal pension age under the existing scheme.

(4) Before the payments in sub-paragraph (3)(a) and (b) are taken into account, they must be increased by the amount by which the annual rate of a retirement pension of that amount would have been increased under the Pensions (Increase) Act (Northern Ireland) 1971 if—

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

(b) the entitlement day for that pension was the date P’s ill-health pension became payable under this scheme.

Entitlement to payment of total incapacity pension

Entitlement to payment of a short-service serious ill-health grant

Application for payment of a surviving adult pension

Calculation of a surviving adult pension of a surviving adult of a transition member

Long-term rate of a surviving adult pension of a surviving adult of a transition member

Reduction of surviving adult pension

Application for payment of an additional (surviving adult) pension

Application for payment of a child pension

Calculation of a child pension of an eligible child of a transition member

Rate of a child pension of an eligible child of a transition member

Reduction of child pension

Application for payment of a death in service grant

Application for payment of a death out of service grant

Application for supplementary death grant

Application for payment of benefits for pension credit members

SCHEDULE 4 — Scheme valuation and employer cost cap

Scheme valuation report

1

The Department must commission the scheme actuary to carry out a valuation of this scheme (“scheme valuation”) and any connected scheme, and to prepare a scheme valuation report, in accordance with, and by reference to the effective dates defined and set out in Department of Finance and Personnel directions under section 11 of the Public Service Pensions Act (Northern Ireland) 2014, referred to in this Schedule as “Department of Finance and Personnel directions”.

Employer cost cap

2

The employer cost cap for this scheme is 13.2% of the pensionable earnings of members of this scheme.

Breach of employer cost cap margins

3

If the scheme actuary reports in a valuation report that the cost cap cost of the scheme, calculated following a valuation in accordance with Department of Finance and Personnel directions, has gone beyond the margins specified in Department of Finance and Personnel directions under section 12 of the Public Service Pensions Act (Northern Ireland) 2014, paragraph 4 applies.

Northern Ireland Teachers’ Pension Scheme Advisory Board Report

4

Where this paragraph applies, the Department must request the Northern Ireland Teachers’ Pension Scheme Advisory Board constituted under Part 2 of these Regulations to report, within six months of the request—

(a) whether there is agreement between the employer representatives and the member representatives on a recommended procedure for aligning the cost cap cost of the scheme with the employer cost cap; and

(b) if there is such agreement, the procedure which the board is in agreement to recommend.

Action by the Department

5

On receipt of the Northern Ireland Teachers’ Pension Scheme Advisory Board’s report, the Department, in consultation with the scheme actuary and with such persons as the Department considers appropriate, must—

(a) review any recommendations put forward in that report; and

(b) either—

(i) if agreement has been reached, and the Department accepts the proposed procedure, implement the procedure agreed between the members of the Northern Ireland Teachers’ Pension Scheme Advisory Board; or

(ii) if the Department does not agree with any agreement reached, or if agreement has not been reached, make such change to the standard accrual rate as in the opinion of the scheme actuary is necessary to bring the cost cap cost of the scheme into line with the employer cost cap.

Timescale for action

6

Any changes to the scheme made as a result of paragraph 5 are to take effect within four years of the effective date as at which the cost cap cost of the scheme was evaluated in the scheme actuary’s valuation report.

Editorial notes

See section 1(4) of the Act for the meaning of “scheme regulations”.

See paragraph 4 of Schedule 1 to the Act for the meaning of “teachers”.

See section 2(2) of the Act for the meaning of “responsible authority”.

See section 4(2) of the Act for the meaning of “scheme manager”. See section 4(6) of the Act for the meaning of a connected statutory pension scheme.

See section 5(8) of the Act for the meaning of “pension board”.

See section 7(6) of the Act for the meaning of “scheme advisory board”.

See section 8(4) of the Act for the meaning of “career average revalued earning scheme”.

2014.c.2 (N.I.).

Formerly Department of Finance: see S.I. 1982/338 N.I. 6) Article 3.

See paragraph 4 of Schedule 1 to the Act.

1995 No. 3213 (N.I.22).

1999/3147 (N.I. 11).

2008 c.1(NI) .

1993 c.49.

S.R. 2002 No. 377.

Section 97AB was inserted by Article 241 of the Pensions (Northern Ireland) Order 2005 (S.I. 2005 No. 255 (N.I. 1).

S.R. 1972 No. 1073 (NI 10).

S.R. 1999 No. 471 to which there are amendments not relevant to these Regulations.

2004 c.12.

S.R. 2002 No. 377.

1992 c.7.

See section 1 of the Civil Partnership Act 2004 (c.33) for the meaning of “civil partnership”.

S.R. 1996 No. 260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

See section 5(7) of the Act for the meaning of “employer representatives” and “member representatives”.

See sections 5(6) and 7(5) of the Act for the meaning of “conflict of interest”.

S.R. 2010 No. 122.

The result is that 2 or more pensions lump sums may be payable in respect of the one member.

1996 c.14.

Contributions are deducted under Part 9.

Regulation 189(4) provides for extinguishment of rights following the refund of the member's contributions. Regulation 203(6) provides for extinguishment of rights following a transfer value payment.

See the meaning of “standard increase” in Chapter 4 of Part 3.

S.R. 2010 No. 136.

The General Teaching Council for Northern Ireland was established pursuant to Article 34 of the Education (Northern Ireland) Order 1998/1759 (N.I. 13).

SI 2007/1351 (N.I. 11).

1870 c.35.

Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

Note: if this period is 5 years or more, no lump sum is payable in respect of the phased retirement pension.

S.I. 2009 No. 117.

1998 c. 11.

1967 c5; the amount currently specified in S.R. 2004 No. 68 is £10,000.

1911 c.28, S.R. 1920 c.75, S.R. 1939 c. 21, S.R. 1989 c. 6.

100

Section 238A was inserted by the Finance Act 2011 (c.11), Schedule 17.

101

2007 c.18.

102

1951 c. 65.

103

See regulation 124 for P's entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.

104

105

106

Section 13 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (NI), Schedule 4 and the Pensions (Northern Ireland) Order 2005 (SI 2005/255 (NI)), Part VI.

107

108

S.I. 1996 No. 594 (N.I. 3) as amended by Article 30 of S.I. 1996 No. 274 (N.I. 1).

109

S.R. 1996 No.260 as amended by S.R. 2001 No. 149, S.R. 2003 No. 86, S.R. 2005 No. 495, S.R. 2006 No. 163 and S.R. 2007 No. 137.

110

111

112

See section 18(4) and (7) of the Act for the meaning of “closing date”.

113

Reg. 74(a) applied (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170), regs. 1, 15(1)(a)

114

Reg. 73 excluded (1.4.2015) by The Teachers’ Pension Scheme (Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/170), regs. 1, 15(1)(b)

115

Words in reg. 3 substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 7

116

Words in reg. 3 inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(2)(b)(i)

117

Words in reg. 3 substituted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(2)(c)

118

119

Reg. 7(4) inserted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 8

120

Reg. 10 heading substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 9

121

Reg. 13 heading substituted (1.4.2015) by The Teachers’ Pensions (Miscellaneous Amendments) Regulations (Northern Ireland) 2015 (S.R. 2015/126), regs. 1, 10

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