The Health and Personal Social Services (Superannuation Scheme, Additional Voluntary Contributions and Injury Benefits), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2015

(6) In the case of a person who is a child to whom— (a) regulations 32 to 38 of the 1995 Regulations (Child allowance) applies; (b) regulation 75 or 202 of the 2008 Regulations applies (Meaning of dependant child), or (c) regulation 121 of the 2015 Regulations (Eligible child) applies, a pension referred to in paragraph (5)(b) ceases to be payable when that person ceases to be a dependant child within the meaning of whichever of those Regulations applies. (7) Sub-paragraph (5) does not apply where, in accordance with sub-paragraph (5C) of paragraph 4, a pension credit member elects to be provided with alternative benefits referred to in sub-paragraph (5B) of that paragraph.

• (3) In paragraph 4 (pension credit benefit)—

• (a) in sub-paragraph (4), for “this paragraph” substitute “sub-paragraph (1) and any alternative benefit referred to in sub-paragraph (5A)”;

• (b) after sub-paragraph (5), insert—

(5A) An authorised provider selected by the Department must— (a) must provide a pension credit member with an option to receive the benefits referred to in sub-paragraph (5)(a), (aa) and (b); and (b) may, as from 6th April 2015, provide such a member with an option to receive the alternative benefits referred to in sub-paragraph (5B). (5B) Those alternative benefits are benefits that are equivalent in value to the benefits referred to in sub-paragraph (5)(a), (aa) and (b) and which comply with the requirements of the 2014 Act. (5C) A member who wishes to be provided with such alternative benefits must elect to do so by giving the Department notice in writing not earlier than 3 months before attaining normal benefit age.

• (c) in sub-paragraph (7)—

• (i) after “sub-paragraph (5)” insert “, or as the case may be, sub-paragraph (5C)”;

• (ii) after paragraph (b) insert—

(c) where sub-paragraph (5C) applies, pay the alternative benefits the pension credit member has elected to be provided with,

• (d) for sub-paragraphs (8) and (9), substitute—

(8) Where the conditions in sub-paragraph (9) are satisfied, the Department may realise the investments made under paragraph 2 and apply the proceeds to the purchase of benefits under these Regulations from an insurer that the Department considers— (a) suitable; (b) will satisfy the requirements of regulations 12 to 14 of the Pension Sharing (Pension Credit Benefit) Regulations 2000[^f00079]; (c) will comply with the requirements of the 2014 Act, and (d) will fully discharge its liability for payment of benefits under these Regulations. (9) Those conditions are that the pension credit member has— (a) attained normal benefit age on, or after, 1st May 2001; and (b) attained the age of 75 and not given notice of an election under sub-paragraph (5) before doing so. (10) Paragraph (8) applies notwithstanding that the benefits are payable to a pension credit member by virtue of that member being a member of the HPSS Superannuation Scheme under— (a) Part III or regulation 49 of the 1995 Regulations (benefits for members and preserved pension); (b) regulation 45, 48, 49, 52, 54, 55, 176, 179, 180, 182, or 184 of the 2008 Regulations (normal retirement pensions, actuarially reduced pensions, ill health pensions and early retirement pensions), or (c) regulation 72, 78, 80, 81, 83, 89 or 93 of the 2015 Regulations (age retirement, early retirement, partial retirement and ill-health pensions).

• (4) For paragraph (b)[^f00080] of sub-paragraph (2) of paragraph 7 (Commutation of the whole of pension credit at normal benefit age), substitute—

(b) the total benefits payable meet the requirements of regulation 12 of the 2009 Regulations.

• (5) For paragraph 13 (Offset for crime, negligence or fraud) substitute—

(13) (1) This paragraph applies in relation to pension credit benefit which arises by virtue of pension credit rights which are derived from an employer’s contributions paid on or after the date on which the AVC Regulations came into operation in respect of the relevant participator. (2) Where paragraph (3) applies, the Department may reduce the amount of any pension credit benefit payable to or in respect of a pension credit member under this Schedule to the extent set out, and subject to the conditions specified, in whichever of the provisions referred to in that paragraph applies. (3) This paragraph applies where on or after the date these Regulations come into operation— (a) in respect of a relevant pension credit member the circumstances set out in whichever of the following provisions applies have occurred— (i) regulation 92 of the 1995 Regulations (Offset for crime, negligence or fraud); (ii) regulation 129 or 253 of the 2008 Regulations (Reduction in benefits in cases where loss caused by member’s crime, negligence or fraud); (iii) paragraph 11 of Schedule 3 to the 2015 Regulations (Offset of benefits), and (b) there has been a loss to public funds. (4) In this paragraph— - “relevant pension credit member” means a pension credit member who is also a member of the HPSS Superannuation Scheme; - “relevant participator” means the participator in relation to whose rights under the AVC scheme the pension sharing order or provision, which gave the pension credit member in question entitlement to a pension credit, was made.

• (6) For paragraph 14 (Loss of rights to benefits), substitute—

(14) (1) Where paragraph (2) applies, the Department may direct that all or any part of any rights to pension credit benefit a pension credit member has under this Schedule and which arise by virtue of an employer’s contributions paid on or after the date on which the AVC Regulations come into operation in respect of a relevant participator, are to be forfeited. (2) This paragraph applies where on or after the date these Regulations come into operation— (a) that pension credit member commits and is convicted of an offence referred to in— (i) regulation 93 of the 1995 Regulations (Loss of rights to benefits); (ii) regulation 130 or 254 of the 2008 Regulations (Forfeiture of rights to benefits), or (iii) paragraph 12 of Schedule 3 to the 2015 Regulations (Forfeiture of rights to benefits), and (b) the circumstances are such that a direction may be made by the Department under whichever of those provisions applies. (3) In this paragraph “relevant participator” means the participator in relation to whose rights under the AVC scheme the pension sharing order or provision, which gave the pension credit member in question entitlement to a pension credit, was made.

PART 6 — Miscellaneous

Option to persons detrimentally affected by these Regulations

60

• (1) This regulation applies in relation to any benefit which is being paid or may become payable under the regulations amended by these Regulations to or in respect of a person who, having served in an employment or office, service in which qualified the person to participate in the benefits provided under the regulations amended by these Regulations, ceased to serve therein before these Regulations came into operation.

• (2) Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than that person would have been if that provision had not applied, that person may elect that the provision shall not apply by giving notice in accordance with paragraph (3).

• (3) A notice given pursuant to paragraph (2) shall be in writing and shall be delivered to the Department within six months of the coming into operation of these Regulations or such longer period as the Department may allow.

• (4) An election pursuant to paragraph (2) shall have effect in relation to the benefit referred to in paragraph (1) only to the extent that such benefit has accrued by virtue of periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the coming into operation of these Regulations) and in determining entitlement to, and the amount of, the benefit to that extent, such person shall be treated as if that person had never recommenced service at any time after that cessation (or, as the case may be, the last such cessation).

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 6th March 2015

Deborah McNeilly — A senior officer of the Department of Health, Social Services and Public Safety

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

Sealed with the Official Seal of the Department of Finance and Personnel on 6th March 2015

Emer Morelli — A senior officer of the Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations further amend the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (S.R. 1995 No.95) (“the 1995 Regulations”), the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008 No.256) (“the 2008 Regulations”), the Health and Personal Social Services (Injury Benefits) Regulations (Northern Ireland) 2001 (“the IB Regulations”) and the Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999 (“the AVC Regulations”).

The Regulations are divided into six Parts. Part 1 is introductory, Parts 2 and 3 amend the 1995 Regulations and the 2008 Regulations respectively, Part 4 makes consequential amendments to the IB Regulations, Part 5 makes consequential amendments to the AVC Regulations and Part 6 provides that certain persons detrimentally affected by these Regulations may elect for its provisions not to apply to them.

Part 1 provides for citation, commencement and effect, including that certain provisions of these Regulations take effect before the date they come into operation (see Article 14(1) of the Superannuation (Northern Ireland) Order 1972 for the relevant power).

Parts 2 and 3 make similar amendments in respect of both the 1995 Regulations and the 2008 Regulations. They also introduce amendments specific to either the 1995 Regulations or the 2008 Regulations.

The changes dealing with similar issues in Parts 2 and 3—

• (1) Introduce new definitions relevant to those Regulations (regulations 3, 18, 33).

• (2) Amend the regulations specifying what constitutes superannuable pay and pensionable pay (regulations 4(2), 19).

• (3) Enable the Department to determine a member’s final year’s pay for pension calculation purposes where the Department considers the member’s actual pay or earnings to be inordinate (regulations 4(3) and 20).

• (4) Provide for the charging of interest and administration charges on late paid contributions (regulations 7, 14, 32 and 41).

• (5) Amend the provisions relating to the rate of contributions payable for the scheme years 2015-2016 to 2018-2019 (inclusive) (regulations 5, 15, 22, 24, 35).

• (6) Amend existing provisions entitlement and calculation of redundancy pensions (regulations 8 and 26).

• (7) Amend the provisions relating to applications for transfers (regulations 10, 28 to 30, 37 to 39).

• (8) Insert new provisions (regulation 59A of the 1995 Regulations and regulation 108B and 235B of the 2008 Regulations) dealing with a member’s right to transfer a preserved or deferred pension to 2015 Scheme (regulation 12, 31, 40).

• (9) Amend the provision relating to tax, lifetime allowances and protections (regulations 13 and 17).

Amendments specific to the 1995 Regulations—

• (1) Make amendments to the provisions governing the payments of pensions to widows in the case of hardship (regulation 9).

• (2) Make minor technical amendments to regulation 59 of those Regulations which deals with the right to transfer a preserved pension from the 1995 to the 2008 section of the Scheme (regulation 11).

Amendments specific to the 2008 Regulations—

• (1) Make technical correcting amendments to the provisions relating to the determination of pensionable pay (regulation 23).

• (2) Amend regulation 71 to omit unnecessary words (regulation 27).

Part 4 makes amendments to the IB Regulations to reflect the coming into operation of the Health and Social Care Pension Scheme 2015. The amendments to the IB Regulations insert appropriate cross references to the applicable provisions of the 2015 Scheme to ensure that when calculating benefits under those Regulations the provisions of the 2015 Scheme apply as necessary (regulations 43, 44, 46, 47). The definition of “average remuneration” is also amended (regulation 45).

Part 5 makes amendments to the AVC Regulations to reflect the coming into operation of the Health and Social Care Pension Scheme 2015. The amendments to the AVC Regulations insert appropriate cross references to the applicable provisions of the 2015 Scheme in relation to, inter alia, the making and acceptance of elections, payment of additional voluntary contributions, elections, transfers, pensions provision repayment of investments, payments by the Department offsetting and forfeiture of benefits. The amendments also provide greater flexibility when members take their AVC benefits (regulations 49 to 59).

Part 6 provides that deferred members, or members in receipt of a relevant benefit, who are detrimentally affected by these Regulations may elect for the provisions not to apply to them by giving notice within six months of the coming into operation of these Regulations (regulation 60).

Footnotes

[^f00002]: S.R. 1995 No.95 as amended by S.R. 1997 Nos.217 and 390; S.R. 1998 No.299; S.R. 1999 No.293; S.R. 2002 No.69; S.R. 2004 Nos.103 and 104; S.R. 2005 Nos.155, 533, 534 and 565; S.R. 2006 Nos.159 and 410; S.R. 2008 Nos.96, 130 and 163; S.R. 2009 Nos.65 and 188; S.R. 2010 Nos.22, 286 and 420; S.R. 2011 No.256; S.R. 2012 Nos.42 and 78; S.R. 2013 Nos.40, 73, 247 and 259; S.R. 2014 Nos.59 and 225 and S.R. 2015 Nos.56 and 122

[^f00003]: 2014 c.2 (N.I.)

[^f00004]: S.R. 2015 No.120

[^f00005]: The definition of registered medical practitioner was previously inserted by S.R. 2010 No.286 regulation 3(d)

[^f00006]: 1983 c.54

[^f00007]: Regulation 3 as amended by S.R. 1997 No.217 regulation 3; S.R. 2005 No.155 regulation 3 and No.565 regulation 5; S.R. 1995 No.163 regulation 3

[^f00008]: Paragraph (1) was substituted by S.R. 2005 No.565 regulation 5

[^f00010]: Paragraph (1B) was inserted by S.R. 2013 No.247, regulation 3(2) and amended by S.R. 2014 No.59, regulation 3(5) and S.R. 2015 No.56 regulation 3

[^f00012]: The last relevant statutory rule in respect of paragraphs (2Q), (2R) and (2V) was S.R. 2012 No.78

[^f00013]: Regulation 11 as amended by S.R. 2005 No.533, regulation 3(2); S.R. 2005 No.565, regulation 8; S.R. 2008 No.96, regulation 3(2); S.R. 2008 No.130, regulation 3(3); S.R. 2008 No.163, regulation 8 and S.R. 2010 No.420, regulation 4

[^f00014]: Regulation 14A was inserted by S.R. 2008 No.96, regulation 3(5); amended by S.R. 2013 No.40, regulation 5 and S.R. 2013 No.56, regulation 5

[^f00015]: Regulation 23 as amended by S.R. 2005 No.533, regulation 3(4) and S.R. 2008 No.163, regulation 19

[^f00016]: Section 97AE was inserted by Article 241 of the Pension (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))

[^f00017]: Regulation 59 was inserted by S.R. 2009 No.65 regulation 13 and amended by S.R. 2010 No.286 regulation 12

[^f00018]: 1971 c.35 (N.I.)

[^f00019]: S.R. 1996 No.619

[^f00020]: Regulation 89A was inserted by S.R. 2006 No.410, regulation 16; amended by S.R. 2008 No.130, regulation 3(18); S.R. 2008 No.163, regulation 62; S.R. 2011 No.256, regulation 4; S.R. 2012 No.42, regulation 8 and S.R.2012 No.78, regulation 7

[^f00022]: 2014 c.26

[^f00023]: S.I. 2014/1842

[^f00026]: Paragraph (1A) was substituted by S.R. 2014 No.59, regulation 4 and amended by S.R. 2015 No.56 regulation 4

[^f00027]: S.R. 2008 No.256 as amended by S.R. 2009 Nos. 65 and 188; S.R. 2010 Nos. 22, 286 and 420; S.R. 2011 No.256; S.R. 2012 Nos.42 and 78; S.R. 2013 Nos.40, 73, 247 and 259 and S.R. 2014 Nos.59 and S.R. 2015 Nos.56 and 122

[^f00028]: Paragraph (3A) was inserted by S.R. 2012 No.78, regulation 10(2) and amended by S.R. 2014 No.225, regulation 9

[^f00029]: 2014 c.2 (N.I.)

[^f00030]: S.R. 2015 No.120

[^f00031]: The definition of registered medical practitioner was inserted by S.R. 2010 No.286 regulation 17(d)

[^f00032]: 1983 c.54

[^f00033]: Regulation 22 as amended by S.R. 2009 No.65 regulation 30; S.R. 2010 No.22 regulation 22 and S.R. 2010 No.286 regulation 21

[^f00034]: Regulation 28 was substituted by S.R. 2010 No.420, regulation 12 and amended by S.R. 2012 No.78, regulation 12; S.R. 2013 No.40, regulation 12; S.R. 2013 No.73, regulation 12; S.R. 2013 No.247, regulation 6; S.R. 2014 No.59, regulation 6 and S.R. 2015 No.56 regulation 6

[^f00035]: In respect of paragraphs (16), (17) and (21), the last relevant amending rule is S.R. 2013 No.247, regulations 6 and 7

[^f00036]: Paragraph 14 was substituted S.R. 2014 No.59, regulation 7 and amended by S.R. 2015 No.56, regulation 7

[^f00037]: Regulation 55 as amended by S.R. 2008 No.188, regulation 28; S.R. 2013 No.40, regulation 13 and S.R. 2013 No.259, regulation 25

[^f00038]: Paragraph (3) was amended by S.R. 2010 No.22 regulation 105

[^f00039]: Section 97AE was inserted by Article 241 of the Pension (Northern Ireland) Order 2005 (S.I. 2005 No.255 (N.I. 1))

[^f00040]: 1971 c.35 (N.I.)

[^f00041]: S.R. 1996 No.619

[^f00042]: 2014 c.2 (N.I.)

[^f00043]: S.R. 2015 No.120

[^f00044]: The definition of registered medical practitioner was inserted by S.R. 2010 No.286 regulation 35

[^f00045]: 1983 c.54

[^f00046]: Paragraph (17) was substituted by S.R. 2014 No.59, regulation 8 and amended by S.R. 2015 No.56 regulation 8

[^f00047]: 1971 c.35 (N.I.)

[^f00048]: 1996 No.619

[^f00049]: S.R. 2001 No.367 as amended by S.R. 2005 Nos.533 and 565; S.R. 2006 Nos.159 and 410; S.R. 2008 Nos.130 and 350; S.R. 2009 Nos.65 and 188; S.R. 2010 No.286; S.R. 2012 No.42; S.R. 2013 Nos.40 and 141

[^f00050]: S.R. 2015 No.120

[^f00051]: Regulation 2A was inserted by S.R. 2008 No.350, regulation 3(4) and amended by S.R. 2009 No.188, regulation 81 and S.R. 2010 No.286, regulation 54

[^f00052]: Regulation 4 as amended by S.R. 2008 No.130, regulation 4(3); S.R. 2008 No.350, regulation 3(5); S.R. 2009 No. 65, regulation 85; S.R. 2009 No.188, regulation 82 and S.R. 2013 No.141, regulation 5

[^f00054]: Regulation 9 as amended by S.R. 2005 No.533, regulation 4(3) and S.R. 2008 No.350, regulation 3(7)

[^f00055]: S.R. 1999 No.294 as amended by S.R. 2002 No.129; S.R. 2004 No.104; S.R. 2005 Nos.154 and 533; S.R. 2006 No.410; S.R. 2008 Nos.130 and 350; S.R.2010 Nos.22 and 286; S.R. 2012 No.42 and S.R 2013 No.259

[^f00056]: S.I. 2009/1171

[^f00058]: S.R. 2015 No.120

[^f00059]: The definition of “child” was last substituted by S.R. 2008 No.350 regulation 2(2)(b)

[^f00060]: The definition of “date of retirement” was last substituted by S.R. 2008 No.350 regulation 2(2)(b)

[^f00061]: The definition of “dependent” was last substituted by S.R. 2008 No.350 regulation 2(2)(b)

[^f00062]: The definition of “HPSS Superannuation Scheme” was last substituted by S.R. 2008 No.350 regulation 2(2)(b)

[^f00063]: The definition of “retirement” was last substituted by S.R. 2008 No.250 regulation 2(2)(b)

[^f00064]: S.I. 1972/1073 (N.I. 10)

[^f00065]: 2014 c.2

[^f00066]: The definition of “superannuable service” was inserted by S.R. 2008 No.250 regulation 2(2)(b)

[^f00068]: Regulation 3 as amended by S.R. 2002 No.129, regulation 4; S.R. 2005 No.154, regulation 4; S.R. 2006 No.410, regulation 21 and S.R. 2008 No.350, regulation 2(4)

[^f00069]: Regulation 4 as amended by S.R. 2002 No.129, regulation 5; S.R. 2006 No.410, regulation 22 and S.R. 2008 No.350, regulation 2(5)

[^f00072]: Regulation 10 was substituted by S.R. 2005 No.154, regulation 6; amended by S.R. 2006 No.410, regulation 25 and S.R. 2008 No.350, regulation 2(8)

[^f00075]: Regulation 14 as amended by S.R. 2006 No.410, regulation 29 and S.R. 2008 No.350, regulation 2(10)

[^f00076]: Regulation 15 as amended by S.R. 2002 No.129, regulation 10; S.R. 2004 No.104, Schedule 2 regulation 4; S.R. 2005 No.533, regulation 5(3); S.R. 2006 No.410, regulation 30; S.R. 2008 No.350, regulation 2(11); S.R. 2010 No.286, regulation 55(5) and S.R. 2013 No.259, regulation 53

[^f00078]: Schedule 2 was inserted by S.R. 2004 No.104, regulation 6 and amended by S.R. 2005 No.533, regulation 5(4); S.R. 2006 No.410, regulation 34; S.R. 2008 No.350, regulation 2(15) and S.R. 2010 No.286, regulation 55(6)

[^f00079]: S.I. 2000/1054