The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024

Made

Coming into operation: 12th June 2024

In accordance with Article 12(1) of the 1972 Order and section 3(5) of the 2014 Act, these Regulations are made with the consent of the Department of Finance.

PART 1

Citation, commencement and effect

1

• (1) These Regulations may be cited as the Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024.

• (2) These Regulations come into operation on 12th June 2024 and have effect from 1st April 2024 with the exception of regulation 25(3)(a), (c), (d) and (e) which has effect from 1st April 2015.

PART 2 — Amendments to the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995

General

2

The Heath and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995[^f00003] are amended in accordance with this Part.

Amendment of regulation 2

3

In regulation 2 (interpretation), at the appropriate places insert—

• “lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003[^f00004]

• “salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of superannuable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;

Amendment of regulation 11A

4

In regulation 11A (further contributions by employing authorities in respect of excessive pay increases)[^f00005], in paragraph (21) omit sub-paragraph (i).

Amendment of regulation 16A

5

• (1) Regulation 16A (partial retirement pension)[^f00006] is amended as follows.

• (2) In paragraph (1)—

• (a) after the first occurrence of “superannuable employment”, insert “or who is a non-superannuable 1995 Section member”;

• (b) in sub-paragraph (a)(iii), after the first occurrence of “superannuable employment”, insert “for the purposes of the 2015 Scheme”;

• (c) in sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in superannuable pay resulting from the member entering into a salary sacrifice arrangement)”.

• (3) In paragraph (2), after all three occurrences of “superannuable employment”, insert “for the purposes of the 2015 Scheme”.

• (4) In paragraph (7)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.

• (5) After paragraph (11), insert—

(11A) For the purposes of this regulation, in the case of a non-superannuable 1995 Section member, “superannuable pay” means the member’s superannuable earnings for the purposes of the 2015 Scheme.

• (6) In paragraph (12), at the appropriate place, insert—

• “Non-superannuable 1995 Section member” has the same meaning as in regulation 2 of the Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations 2015[^f00007];

Amendment of regulation 16B

6

• (1) Regulation 16B (1) (increase in superannuable pay following exercise of option under regulation 16A) [^f00008] is amended as follows.

• (2) In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in superannuable pay resulting from the member leaving a salary sacrifice arrangement)”.

• (3) In sub-paragraph (c), after “is reduced” insert “(disregarding any reduction in superannuable pay resulting from the member entering into a salary sacrifice arrangement)”.

Amendment of regulation 16C

7

• (1) Regulation 16C (application of regulations 16A and 16B with modifications where concurrent part-time employments held)[^f00009] is amended as follows.

• (2) In paragraph (1), after “superannuable employment”, insert “in the 2015 scheme”.

• (3) In paragraph (3), after “is reduced”, insert “(disregarding any reduction in superannuable pay resulting from the member entering into a salary sacrifice arrangement)”.

• (4) In paragraph (5), after “is increased”, insert “(disregarding any increase in superannuable pay resulting from the member leaving a salary sacrifice arrangement)”.

Amendment of regulation 85

8

• (1) Regulation 85 (reduction of pension on return to HSC employment) is amended as follows.

• (2) In paragraph (1A) [^f00010]—

• (a) in sub-paragraph (b)(iii)—

• (i) for “paragraph (c) applies”, substitute “regulation 75(3)(b) (nurses, physiotherapists, midwives and health visitors) or regulation 76(9) (mental health officers) applies to the member”;

• (ii) substitute “,or” with “.”;

• (b) omit sub-paragraph (c).

• (3) In paragraph (3), omit “or (c)”.

PART 3

Amendment to the Health and Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999

Amendment of regulation 11

9

In the Health and Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999,[^f00011] in regulation 11 (retirement and dependants’ benefits), after paragraph (1)(d), insert—

; (e) a pension commencement excess lump sum referred to in section 166(1)(aa) of the 2004 Act[^f00012].

PART 4 — Amendments to the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

General

10

The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008[^f00013] are amended in accordance with this Part.

Amendment of regulation 6

11

In regulation 6 (interpretation: general), at the appropriate places, insert—

• “lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003

• “salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;

Amendment of regulation 49

12

• (1) Regulation 49 (partial retirement (members aged at least 55))[^f00014] is amended as follows.

• (2) In paragraph (1)—

• (a) in sub-paragraph (a), for “or a non-contributing member”, substitute “of the 2015 scheme”.

• (b) in sub-paragraph (d), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.

• (3) In paragraph (2), after each occurrence of “active member”, insert “of the 2015 Scheme”.

• (4) In paragraph (6)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.

• (5) In paragraph (9)(b), after “service”, insert “in the 2015 scheme”.

• (6) After paragraph (9) insert—

(9A) For the purposes of this regulation, in the case of a non-contributing member, “pensionable pay” means the member’s pensionable earnings for the purposes of the 2015 Scheme.

Amendment of regulation 50

13

• (1) Regulation 50(1) (increase in pensionable pay following exercise of option under regulation 49) is amended as follows.

• (2) In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”.

• (3) In sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.

Amendment of regulation 51

14

• (1) Regulation 51 (application of regulations 49 and 50 where concurrent part-time employments held)[^f00015] is amended as follows

• (2) In sub-paragraph (1), for “or a non-contributing member”, substitute “of the 2015 scheme”.

• (3) In paragraph (3), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.

• (4) In paragraph (5), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member ending a salary sacrifice arrangement)”

Amendment of regulation 137

15

In regulation 137 (interpretation of Part 3: general), at the appropriate place, insert—

• “lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;

Amendment of regulation 180

16

• (1) Regulation 180 (partial retirement (members aged at least 55))[^f00016] is amended as follows.

• (2) In paragraph (1)(a), for “or a non-contributing member”, substitute “of the 2015 scheme”.

• (3) In paragraph (5)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.

Amendment of regulation 181

17

In regulation 181(4) (increase in level of engagement following exercise of option under regulation 180), for “or a non-contributing member of this Section of the Scheme”, substitute “of the 2015 Scheme”.

PART 5 — Amendments to the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

General

18

The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015[^f00017] are amended in accordance with this Part.

Amendment of regulation 21

19

—In Regulation 21 (absence from work)[^f00018] after paragraph (1)(e) omit “, or”.

Amendment of regulation 30

20

• (1) Regulation 30 (members’ contributions: employees)[^f00019]is amended as follows.

• (2) In paragraph (3)—

• (a) for “year 2022/23 (from 1 November 2022) and scheme year 2023/24 and each subsequent scheme year” substitute “years 2024/25 to 2027/28”;

• (b) for the table, substitute—

Column 1	Column 2
Pensionable earnings band	Contribution percentage rate
Up to £13,259	5.2%
£13,260 to £26,831	6.5%
£26,832 to £32,691	8.3%
£32,692 to £49,078	9.8%
£49,079 to £62,924	10.7%
£62,925 and above	12.5%

• (3) In paragraph (3A)—

• (a) for “year 2022/2023 (from 1 November 2022) and scheme year 2023/24 and each subsequent scheme year” substitute “years 2024/25 to 2027/28”;

• (b) for the table, substitute—

Column 1	Column 2
Pensionable earnings band	Contribution percentage rate
Up to £13,259	5.2%
£13,260 to £26,831	6.5%
£26,832 to £32,691	8.3%
£32,692 to £49,078	9.8%
£49,079 to £62,924	10.7%
£62,925 and above	12.5%

• (4) After paragraph (6), insert—

(7) The figures in column 1 of the tables in paragraph (3) and (3A) (except for the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26, and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer price index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1. (8) For the purposes of paragraph (7)— (a) there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September; (b) the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a); (c) the “consumer price index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007[^f00020]; (d) where there is a relevant increase after the 1st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.

Amendment of regulation 31

21

• (1) Regulation 31 (members’ contributions: practitioners and non-GP providers)[^f00021] is amended as follows.

• (2) In paragraph (9)—

• (a) after subparagraph (b), insert—

; (c) in respect of the scheme years 2024/25 to 2027/28, Table 3

• (b) after table 2, insert—

Column 1	Column 2
Pensionable earnings band	Contribution percentage rate
Up to £13,259	5.2%
£13,260 to £26,831	6.5%
£26,832 to £32,691	8.3%
£32,692 to £49,078	9.8%
£49,079 to £62,924	10.7%
£62,925 and above	12.5%

• (3) After paragraph (10), insert—

(11) The figures in column 1 of Table 3 (except the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26 and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer prices index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1. (12) For the purposes of paragraph (11)— (a) there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September; (b) the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a); (c) the “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007; (d) where there is a relevant increase after the 1st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.

Amendment of regulation 83

22

• (1) Regulation 83 (election for partial retirement (members over normal retirement age)) is amended as follows.

• (2) In paragraph (2)(a), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”.

• (3) In paragraph (5)(a)(ii), for “life-time allowance”, substitute “lump sum and death benefit allowance”.

Amendment of regulation 85

23

In regulation 85(2)(a) (terms of employment improve after election), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”.

Amendment of regulation 88

24

• (1) Regulation 88 (application of regulations 83 to 87: concurrent employments) is amended as follows.

• (2) In paragraph (3), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”.

• (3) In paragraph (4), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”.

Amendment of Schedule 13

25

• (1) Schedule 13 (definitions) is amended as follows.

• (2) For the entry in Column 2 corresponding to the expression “over time”, substitute—

• any period of time worked in excess of—whole-time, according to the terms of the member’s employment contract;orthe terms of the member’s employment contract, during the period of 12 months following the election for partial retirement made under regulation 83.

• (3) At the appropriate places, insert

• (a) “adoption leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002[^f00022]”;

• (b) “lump sum and death benefit allowance” and for the corresponding entry in column 2 “in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003[^f00023]”;

• (c) “maternity leave” and for the corresponding entry in column 2 “ordinary maternity leave or additional maternity leave as defined in regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999[^f00024]”;

• (d) “parental leave” and for the corresponding entry in column 2 “leave under regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) “1999”;

• (e) “paternity leave” and for the corresponding entry in column 2 “has the meaning given in regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) “2002”[^f00025];”

• (f) “salary sacrifice arrangement” and for the corresponding entry in column 2 “an arrangement under which the member gives up the right to receive an amount of pensionable earnings in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers”.

PART 6 — Amendments to the Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015

General

26