The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2025

Made: 28th May 2025

Coming into operation: 18th June 2025

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 — Introductory

Citation and commencement

1

• (1) These Regulations may be cited as the Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2025.

• (2) These Regulations come into operation on 18th June 2025 and have effect from that date subject to paragraphs (3) to (9).

• (3) Regulations 13 and 19 have effect retrospectively from 1st April 2008.

• (4) Regulations 9, 12, 16, 18, 23(5), (6), (7), (8), (9), (10) and 30 have effect retrospectively from 1st April 2015.

• (5) Regulations 8, 11, 15 and 17 have effect retrospectively from 6th April 2022.

• (6) Regulations 24, 25 and 28 have effect retrospectively from 1st November 2022.

• (7) Regulations 34 and 35 have effect retrospectively from 1st April 2023.

• (8) Regulations 4, 6, 14, 20 and 27 have effect retrospectively from 6th April 2024.

• (9) Regulations 26 and 29 (2) and (3) have retrospective effect from 1st April 2025.

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 3

3

In regulation 3 (meaning of “superannuable pay”), after paragraph (12), insert—

(13) Paragraphs (14) to (20) apply to a member who has remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 that is superannuable service under this Section of the scheme by virtue of section 2(1) of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes) and whose superannuable pay and superannuable service under this Section of the scheme is derived from contributions made to the 2015 Scheme in the relevant scheme years in respect of that remediable service, if— (a) at any time during that period of service, the terms of the member’s employment contract required the member to work less than whole-time, according to those terms, for any period of time; and (b) the member received a relevant payment. (14) The member, or, if the member is deceased, the member’s personal representatives, may elect for all relevant payments to be included as superannuable pay for the purposes of this regulation, and for service in respect of that superannuable pay to be included in the member’s superannuable service for the purposes of regulation 4. (15) The member’s employing authority must, before 1st January 2026, or in exceptional circumstances such later time as the scheme manager decides, send a notice in writing to the member, or as the case may be, the member’s personal representatives, that they may make an election under paragraph (14). (16) The notice referred to in paragraph (15) must specify the amount of contributions the member and the member’s employing authority will be required to pay, and the amount of superannuable pay and superannuable service the member will be entitled to in respect of those contributions, if the member or as the case may be, the member’s personal representatives, makes an election under paragraph (14). (17) An election under paragraph (14) must be— (a) made— (i) by the member, or as the case may be, the member’s personal representatives, in writing, in such form and including such information as the member’s employing authority requires; and (ii) in respect of all relevant payments received by the member; and (b) received by the member’s employing authority before— (i) the end of a period of three months beginning with the day on which the member is provided with the notice under paragraph (15); or (ii) such a later date before 1st July 2026 as the member’s employing authority considers reasonable in all the circumstances. (18) For the purposes of this regulation a relevant payment means so much of a payment of salary, wages, fees or other regular payment made to a member by the employing authority— (a) in respect of any period of time worked by the member in excess of the work required by the terms of their employment contract described in paragraph (13)(a) up to the whole-time equivalent according to the terms of the member’s employment contract during a scheme year falling within the period of the member’s remediable service; and (b) that was treated by the member’s employing authority as a payment for overtime for the purposes of regulation 27 of the 2015 Scheme. (19) Where a member, or as the case may be, the member’s personal representatives, has made an election under paragraph (14), that member will be treated as if they had also made an election under regulation 27A(2) of the 2015 Scheme (election for relevant payments to be included as pensionable earnings). (20) If a member, or as the case may be, the member’s personal representatives, does not make an election under paragraph (14), all relevant payments made to that member will be treated as payments for overtime for the purposes of this regulation.

Amendment of regulation 89A

4

• (1) Regulation 89A (deduction of tax: further provisions)[^f00004] is amended as follows.

• (2) In paragraph (1), after “these Regulations” insert, before 6th April 2024,”.

• (3) After paragraph (1A) insert—

(1B) Subject to paragraph (1C), if a person’s entitlement to a lump sum under these Regulations, on or after 6th April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003[^f00005], the scheme administrator shall determine— (a) where any tax is payable in respect of the benefit in accordance with section 204 of the 2004 Act and, if so; (b) the amount of tax; and (c) the person liable for that tax. (1C) The member’s lump sum in respect of which any tax is payable, as determined under paragraph (1B), shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator.

• (4) In paragraph (6), after “these Regulations” insert “, before 6th April 2024,”.

• (5) After paragraph (6) insert—

(6A) Where a person is entitled to a lump sum under these Regulations, on or after 6th April 2024, whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection, that person shall give to the scheme administrator such information as will enable the scheme administrator to determine— (a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and, if so; (b) the amount of tax; and (c) the person liable for that tax.

• (6) In paragraph (7)—

• (a) for “If” substitute “Where”;

• (b) for “applying for” substitute “entitled to”;

• (c) after “these Regulations” insert “, before 6th April 2024,”.

• (7) After paragraph (7) insert—

(7ZA) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person shall give to the scheme administrator— (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006[^f00006] in respect of that entitlement; and (b) the information referred to in paragraph (6A).

• (8) In paragraph (7A)[^f00007]—

• (a) for “If” substitute “Where”;

• (b) for “claiming” substitute “entitled to”;

• (c) after “these Regulations” insert “, before 6th April 2024,”.

• (9) After paragraph (7A) insert—

(7AA) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013, that person shall give to the scheme administrator— (a) the reference number issued by the Commissioners under The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011[^f00008] or The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013[^f00009] in respect of that entitlement; and (b) the information referred to in paragraph (6A).

• (10) In paragraph (7B)[^f00010]—

• (a) for “If” substitute “Where”;

• (b) for “claiming” substitute “entitled to”;

• (c) after “these Regulations” insert “, before 6th April 2024,”.

• (11) After paragraph (7B) insert—

(7C) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlements to individual protection in accordance with paragraph 1 of the Schedule 6 of the Finance Act 2014[^f00011], that person shall give to the scheme administrator— (a) the reference number issued by the Commissioners under The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014[^f00012]in respect of that entitlement; and (b) the information referred to in paragraph (6A).

• (12) In paragraph (8)—

• (a) after “paragraph” in the second place it occurs insert “(7A),”

• (b) after “(7)” insert “(7ZA),”;

• (c) after “(7A)” insert “,(7AA),”;

• (d) after “(7AA),” omit “or”;

• (e) after “(7B)” insert “or (7C)”.

• (13) In paragraph (9)—

• (a) for “the” substitute “a”;

• (b) after “person” insert “who is entitled to a benefit under these Regulations, before 6th April 2024,”.

• (14) After paragraph (9) insert—

(9A) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (6A) or, as the case may be, paragraph (7ZA), (7AA) or (7C) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum.

PART 3 — The Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999

General

5

The Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999[^f00013] are amended in accordance with this Part.

Amendment of regulation 16

6

• (1) Regulation 16 (information)[^f00014] is amended as follows.

• (2) In paragraph (3), after “these Regulations” insert “, before 6th April 2024,”.

• (3) After paragraph (3) insert—

(3A) Where a person is entitled to a lump sum under these Regulations, before 6th April 2024, he shall, whether or not he intends to rely on entitlement to an enhanced allowance or to enhanced protection, give to the provider such information as will enable the provider to determine— (a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and, if so; (b) the amount of tax; and (c) the person liable for that tax.

• (4) In paragraph (4), after “these Regulations” insert “, before 6th April 2024,”.

• (5) After paragraph (4) insert—

(4A) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), he shall give to the provider— (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006[^f00015] in respect of that entitlement; and (b) the information referred to in paragraph (3A).

• (6) In paragraph (5)—

• (a) after the first place it occurs insert “or (3A)” after “paragraph 3”;

• (b) after both instances of “(4)” insert “or (4A)”;

• (c) after the seventh place “or” occurs insert “(3A)”.

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

General

7

The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008[^f00016] are amended in accordance with this Part.

Amendment of regulation 9

8

• (1) Regulation 9 (pensionable service: breaks in service)[^f00017] is amended as follows.

• (2) In paragraph (3), for “(e)” substitute “(f)”.

• (3) In paragraph (3A), for “(e)” substitute “(f)”.

Amendment of regulation 10

9

• (1) Regulation 10 (1) (meaning of “qualifying service”)[^f00018] is amended as follows.

• (2) At the end of sub-paragraph (h) omit “and”.

• (3) For sub-paragraph (i) substitute—

(i) in the case of a person who— (i) ceased to be an active member of the 1995 Section on leaving HSC employment, (ii) became a deferred member of that Section on leaving that employment and has not since become a pensioner member of that Section between the date of leaving that employment and joining this Section of the Scheme, and (iii) became an active member of this Section of the Scheme between 1st October 2008 and 31 March 2015 and 5 or more years since last leaving HSC employment, a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section.

• (4) After sub-paragraph (i) insert—

(j) in the case of a person who— (i) was a deferred member of the 1995 Section who gave notice for the purposes of paragraph (1) or (1A)[^f00019] of regulation 9 of the 1995 Regulations (opting out of this Section of the Scheme), (ii) as a result of that notice was treated as ceasing to be an active member of that Section, (iii) pursuant to that notice remains opted-out of that Section for 5 years or more, and (iv) became an active member of this Section of the Scheme between 1st October 2008 and 31st March 2015, a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section. (k) in the case of a person who— (i) was a deferred member of the 1995 Section who gave notice for the purposes of paragraph (1) or (1A) of regulation 9 of the 1995 Regulations (opting out of the Scheme) and following that notice, ceased to be an active member of that Section for any one period of five or more years comprising the aggregate of— (aa) any period during which the person left HSC employment, and (bb) any period during which the person was treated as never having been an active member of that Section in accordance with paragraph (3)[^f00020] of regulation 9 of those Regulations in respect of one or more later periods of HSC employment entered into after having given the notice for the purposes of paragraph (1) or (1A) of that regulation, and (ii) became an active member of this Section of the Scheme during the period beginning with 1st October 2008 and ending with 31st March 2015, a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section.

Amendment of regulation 13

10

In regulation 13 (meaning of “pensionable pay”), after paragraph (11), insert—