The Judicial Pensions (Remediable Service etc.) Regulations (Northern Ireland) 2023

Made: 28th June 2023

Coming into operation-: 24th July 2023

In accordance with section 24(1)(c) of the 2014 Act, the Pension Board for the scheme of judicial office holders has stated that it considers these Regulations to be minor or wholly beneficial.

PART 1 — Preliminary

Citation and commencement

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These Regulations—

• (a) may be cited as the Judicial Pensions (Remediable Service etc.) Regulations (Northern Ireland) 2023; and

• (b) come into operation on 24th July 2023.

Interpretation

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• (1) In these Regulations—

• “FPJR 2017” means the Judicial Pensions (Fee-Paid Judges) Regulations 2017[^f00005];

• “PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;

• “the 2015 Regulations” mean the Judicial Pensions Regulations (Northern Ireland) 2015[^f00006];

• “the 2015 scheme” means the scheme established by the 2015 Regulations;

• “the PSP Directions 2023” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023[^f00007];

• “appropriate Minister” has the meaning given in regulation 2 (interpretation) of the 2015 Regulations;

• “appropriate person” means—for the purposes of Part 4, R or, if R is deceased, R’s personal representatives;for all other purposes, P or, if P is deceased, P’s personal representatives;

• “Judicial Pension Board” means the Judicial Pension Board established by regulation 6(1) of the 2015 Regulations;

• “purported added pension payment” has the meaning given in paragraph 1 of Schedule 1 to the 2015 Regulations;

• “purported effective pension age payment” means a payment—which was made by either—a person “P” who has remediable service in a judicial office, ora relevant fee-paid judge who has relevant service in a judicial office,which was intended to be an effective pension age payment under Part 3 of Schedule 1 to the 2015 Regulations, andwhich was not in fact an effective pension age payment under Part 3 of Schedule 1 to the 2015 Regulations due to—a determination by a court or tribunal that, as a result of a non-discrimination rule, any person has rights under a judicial legacy scheme in respect of P’s remediable service,an agreement between the scheme manager of a judicial legacy scheme and any person that, as a result of a non-discrimination rule, the person has any rights under the scheme in respect of P’s remediable service, orthe payment being made in relation to a relevant fee-paid judge;

• “purported special payment” means a payment—which was made by either—a person “P” who has remediable service in a judicial office, ora relevant fee-paid judge who has relevant service in a judicial office,which was intended to be a special payment under regulation 74(3)(a) or (c) of the 2015 Regulations, andwhich was not in fact a special payment under regulation 74(3)(a) or (c) due to—a determination by a court or tribunal that, as a result of a non-discrimination rule, any person has rights under a judicial legacy scheme in respect of P’s remediable service,an agreement between the scheme manager of a judicial legacy scheme and any person that, as a result of a non-discrimination rule, the person has any rights under the scheme in respect of P’s remediable service, orthe payment being made in relation to a relevant fee-paid judge;

• “relevant service” has the meaning given in regulation 29(2);

• “scheme actuary” has the meaning given in regulation 2 (interpretation) of the 2015 Regulations;

• “scheme manager” has the meaning given in regulation 4 of the 2015 Regulations;

• “transfer value payment” has the meaning given in regulation 2 of the 2015 Regulations;

• “Treasury directions” has the meaning given in section 75 of the PSPJOA 2022.

• (2) Except as provided for in these Regulations, expressions used in these Regulations have the same meaning as in Chapter 2 of Part 1 of PSPJOA 2022.

• (3) A reference in these Regulations to a provision of the PSP Directions 2023 is a reference to that provision as amended from time to time.

Scheme manager

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• (1) Before exercising any discretion under these Regulations, the scheme manager must obtain a recommendation from the Judicial Pension Board.

• (2) If the scheme manager exercises any discretion under these Regulations contrary to a recommendation made by the Judicial Pension Board, the scheme manager must provide written reasons for doing so to the Judicial Pension Board and to any member to whom the discretion relates.

• (3) The scheme manager and the Judicial Pension Board may agree that paragraphs (1) and (2) do not apply to specific discretions or in specific circumstances.

Delegation

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• (1) The scheme manager may delegate any functions under these Regulations, including this power.

• (2) The Judicial Pension Board may delegate any functions under these Regulations.

Right of appeal

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The scheme manager must, in consultation with the Judicial Pension Board, establish a procedure for the consideration of appeals against decisions taken under these Regulations.

PART 2 — Provision about special cases where a member has remediable service

CHAPTER 1 — Application of Part

Application of Part

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This Part applies where—

• (a) a person (“P”) has remediable service[^f00008] in a judicial office[^f00009], and

• (b) an immediate detriment remedy[^f00010] has not been obtained in relation to that service.

CHAPTER 2 — Member options

Compensation for special payments to buy out early payment reduction

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• (1) This regulation applies where—

• (a) P has, during the period of remediable service, made any special payments under regulation 74(3)(a) or (c) of the 2015 Regulations, and

• (b) a legacy scheme election[^f00011] is made in respect of P.

• (2) The rights that would otherwise have been secured by the special payments are extinguished.

• (3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—

• (a) the aggregate of the special payments made by P, less

• (b) an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004[^f00012] (member contributions) to which P was entitled in respect of those payments.

• (4) Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts.

• (5) The following provisions of the PSP Directions 2023 apply in relation to a determination under paragraph (3)(b) of this regulation as they apply in relation to a determination under direction 23(2)—

• (a) direction 23(4) (provision of explanation);

• (b) direction 23(5) and (6) (appeals).

Compensation for payments for added pension

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• (1) This regulation applies where—

• (a) P has, during the period of remediable service, made any added pension payments under Part 2 of Schedule 1 to the 2015 Regulations,

• (b) regulation 129(1)(b) of the 2015 Regulations does not apply in respect of those added pension payments, and

• (c) a legacy scheme election is made in respect of P.

• (2) Where the appropriate person makes a request for compensation in respect of the added pension payments—

• (a) the rights that would otherwise have been secured by the added pension payments are extinguished, and

• (b) the scheme manager must pay to the appropriate person an amount by way of compensation equal to—

• (i) the aggregate of the added pension payments paid by P, less

• (ii) an amount, determined in accordance with direction 23 of the PSP Directions 2023, in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which P was entitled in respect of those payments.

• (3) The following apply in relation to a determination in accordance with direction 23(2)—

• (a) direction 23(4) (provision of explanation);

• (b) direction 23(5) and (6) (appeals).

• (4) A request under paragraph (2) is irrevocable and must be—

• (a) made by notice to the scheme manager,

• (b) in a form required by the scheme manager,

• (c) received by the scheme manager before the end of the election period[^f00013].

Transfers out of the 2015 scheme

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• (1) This regulation applies where a transfer value payment has been made during the period of remediable service under regulation 133 of the 2015 Regulations in respect of P’s accrued rights under the 2015 scheme (disregarding any provision of Chapter 2 of Part 1 of PSPJOA 2022).

• (2) Nothing in sections 40 to 66 of PSPJOA 2022 applies in relation to P’s remediable service.

• (3) The scheme manager must provide the appropriate person with a statement of the cash equivalent to which P would have been entitled, had—

• (a) sections 40 to 66 of PSPJOA 2022 applied in respect of P’s accrued rights on the guarantee date in relation to the period of remediable service, and

• (b) a legacy scheme election been made in respect of P.

• (4) Where—

• (a) the value of the cash equivalent in respect of the sum specified in regulation 137(3)(a) of the 2015 Regulations, is less than

• (b) the value of the cash equivalent to which P would have been entitled under paragraph (3) in respect of that sum,

the scheme manager must pay to the appropriate person an amount equal to the value of the difference.

• (5) The scheme manager is discharged from any further obligation to provide benefits in relation to the cash equivalent if—

• (a) the scheme manager makes any payment required to be made by paragraph (4), or

• (b) the amount mentioned in paragraph (4)(a) is greater than the amount mentioned in paragraph (4)(b).

• (6) In this regulation, the “guarantee date” is the date specified in the statement of entitlement that was provided to P under regulation 135(1) of the 2015 Regulations in respect of the transfer value payment.

CHAPTER 3 — Partial retirement

Partial retirement notice

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• (1) Paragraph (2) applies where—

• (a) P exercised a partial retirement option under regulation 60(2) of the 2015 Regulations in respect of any fee-paid judicial office[^f00014],

• (b) a legacy scheme election is made in respect of P, and

• (c) the conditions set out in regulation 27(1) of FPJR 2017 are met in respect of P.

• (2) A notice in respect of P that complies with the requirement in regulation 27(3)(a) of FPJR 2017 is treated as having been given in accordance with sub-paragraph (3)(b) of that regulation if it is received by the appropriate Minister before the end of the election period.

• (3) A notice under paragraph (2) has effect on the date agreed by the member and the scheme manager under regulation 61(1)(b) of the 2015 Regulations in relation to the exercise of the partial retirement option referred to in paragraph (1)(a).

• (4) Paragraph (5) applies where—

• (a) P gave notice to take partial retirement under regulation 27(2) of FPJR 2017,

• (b) a 2015 scheme election is made, or is treated as having been made, in respect of P, and

• (c) the conditions set out in regulation 60(1) of the 2015 Regulations are met in respect of P.

• (5) A partial retirement option in respect of P is treated as having been exercised in accordance with regulation 61(1)(b) of the 2015 Regulations if a partial retirement option notice that complies with the requirements of regulation 61(1)(a) and (2) of those Regulations is received by the scheme manager before the end of the election period.

• (6) An option under paragraph (5) has effect on the day the notice mentioned in paragraph (4)(a) was received by the appropriate Minister.

Corrections for pension benefits and lump sum benefits on partial retirement

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Where paragraph (2) or (5) of regulation 10 applies, section 51 of PSPJOA 2022 applies in relation to P as if for subsection (1) there were substituted—

(1) This section applies in relation to a member (“M”) of a judicial scheme[^f00015] who— (a) at the end of the election period has remediable service in a judicial office that is pensionable service under the scheme, and (b) during the period of remediable service has— (i) exercised a partial retirement option under regulation 60(2) of the 2015 Regulations, or (ii) given notice to take partial retirement under regulation 27(2) of FPJR 2017.

CHAPTER 4 — Annual allowance tax charges

Payment of annual allowance tax charges and provision of information

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Where P is unable to give an effective notice to the scheme administrator under section 237B(3)[^f00016] of FA 2004 in relation to an in-scope tax year (within the meaning of direction 24(7) of the PSP Directions 2023) because the time limit in section 237BA[^f00017] has passed, direction 24(2) to (6) of the PSP Directions 2023 applies in relation to P.

PART 3 — Provision where an immediate detriment remedy has been obtained

CHAPTER 1 — Application and Interpretation

Application of Part

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• (1) This Part applies where—

• (a) a person (“P”) has remediable service in a judicial office, and

• (b) an immediate detriment remedy has been obtained in relation to that service.

• (2) This Part does not apply in relation to any payment or transfer of assets and liabilities that would otherwise be payable or required to be made under this Part to the extent that a corresponding payment or a corresponding transfer of assets and liabilities has been made.

• (3) In this regulation—

• (a) a “corresponding payment” is a payment that has been made in accordance with—

• (i) a determination described in section 68(2) of PSPJOA 2022, or

• (ii) an agreement described in section 68(3) of PSPJOA 2022,

that relates to the same period of remediable service as a payment that is payable or required to be made under this Part;

• (b) a “corresponding transfer of assets and liabilities” is a transfer of assets and liabilities that has been made in accordance with a determination described in section 68(2) of PSPJOA 2022 that relates to the same period of remediable service as a transfer of assets and liabilities that is required to be made under this Part.

• (4) Regulations 17 to 28 do not apply in relation to P where P is a person described in —

• (a) regulation 16(1) and the steps mentioned in regulation 16(2) have not been taken in relation to P;

• (b) regulation 16(3) and the steps mentioned in regulation 16(4) have not been taken in relation to P.

Interpretation of Part

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• (1) In this Part—

• “adult survivor” means a surviving spouse or surviving civil partner who is entitled under the relevant judicial legacy scheme to a pension determined (to any extent) by reference to P’s remediable service;

• “relevant judicial legacy scheme” means—in the case of—a determination described in section 68(2) of PSPJOA 2022, oran agreement described in 68(3) of PSPJOA 2022,that P has rights under a judicial legacy salaried scheme[^f00018], that scheme;in the case of—a determination described in section 68(2) of PSPJOA 2022, oran agreement described in section 68(3) of PSPJOA 2022,that P has rights under the judicial legacy fee-paid scheme[^f00019], that scheme.

• (2) Subject to paragraph (3), for the purposes of this Part, the “notification period”, in relation to a person who has obtained an immediate detriment remedy, is the period of three months beginning with the date on which the statement mentioned in regulation 15 is sent.

• (3) The relevant authority[^f00020] may extend the period mentioned in paragraph (2) in relation to P if the relevant authority considers it just and equitable to do so.

CHAPTER 2 — Information statements

Information statements

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• (1) The relevant authority must, as soon as reasonably practicable—

• (a) prepare a statement in relation to P, and

• (b) send it to the appropriate person.

• (2) The statement must contain such information as the relevant authority considers relevant to P’s rights and liabilities under Chapter 2 of Part 1 of PSPJOA 2022 or these Regulations in respect of the immediate detriment remedy.

CHAPTER 3 — Partnership pension account where an immediate detriment remedy has been obtained

Partnership pension account: requirement to transfer and surrender rights

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• (1) Paragraph (2) applies where—

• (a) P has remediable service in a salaried judicial office[^f00021], and

• (b) any of the remediable service is PPA opted-out service[^f00022].

• (2) The relevant person must, before the end of the notification period, take the steps specified in section 41(3) of PSPJOA 2022 and, for the purpose of this paragraph, section 41(3) is to be read as if—

• (a) references to the relevant judicial legacy salaried scheme were references to the scheme mentioned in sub-paragraph (a) of the definition of “relevant judicial legacy scheme” in regulation 14(1);

• (b) the reference in section 41(3)(c) to the appropriate person were a reference to the relevant person.

• (3) Paragraph (4) applies where—

• (a) P has remediable service in a fee-paid judicial office, and

• (b) any of the remediable service is PPA opted-out service.

• (4) The relevant person must, before the end of the notification period, take the steps specified in section 41(6) of PSPJOA 2022 and, for the purpose of this paragraph, section 41(6) is to be read as if the reference in section 41(6)(c) to the appropriate person were a reference to the relevant person.

• (5) For the purposes of this regulation, “relevant person” means P or, if P is deceased—

• (a) the adult survivor, or

• (b) if there is no adult survivor, P’s personal representatives.