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The Judicial Pensions (Fee-Paid Judges) Regulations 2017

Type Statutory-Instrument

Publication 2017-03-30

Last updated 2024-12-17

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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$$(RJS×AF×S)×(A+(B365×(C−A)))$where—R is P’s reckonable service in the relevant officeJS is the number of years of qualifying judicial service that P has, subject to a maximum of—15 years for offices specified in Tables 1 and 2 in Schedule 1, and20 years for offices specified in Table 3 in Schedule 1AF is the accrual factor specified for the relevant office in column 2 of Table 1, 2 or 3, as the case may be, of Schedule 2, relating to P’s qualifying judicial serviceS is the appropriate annual salary of the judicial office held by P immediately before retirementA is the actuarial reduction factor set out in the Table in the Schedule to the Judicial Pensions (Miscellaneous) Regulations 1995 corresponding to P’s age on P’s birthday preceding the day on which P retiresB is the number of days in the period beginning with P’s birthday preceding the day on which P retires and ending with the day on which P retiresC is the actuarial reduction factor set out in the Table in the Schedule to the Judicial Pensions (Miscellaneous) Regulations 1995 corresponding to P’s age on P’s birthday following the day on which P retires.$

(4) Paragraph (5) applies where—

(a) on retirement, P has reckonable service in more than one eligible fee-paid judicial office; and

(b) P did not, at any time before retirement, hold two or more eligible fee-paid judicial offices simultaneously.

(5) The annual rate for any relevant offices is determined by taking the following steps—

Step 1Determine the annual rate under paragraph (3) in relation to each relevant office.

Step 2Add together each of the annual rates determined under Step 1.

(6) Paragraph (7) applies where—

(a) on retirement P has reckonable service in more than one eligible fee-paid judicial office; and

(b) at any time before retirement, P held two or more eligible fee-paid judicial offices simultaneously.

(7) The annual rate for any relevant offices is determined by taking the following steps—

Step 1Determine the annual rate under paragraph (3), in relation to each relevant office which P held simultaneously with another eligible fee-paid judicial office as if—that office were the only office in which P had reckonable service on retirement (except in determining the maximum amount in relation to that office under regulation 5), andP held that office (and held no other judicial office) immediately before retirement.

Step 2Determine the annual rate under paragraph (3), in relation to each relevant office which P did not hold simultaneously with another eligible fee-paid judicial office, and for these purposes, in paragraph (3), S is—where P held a single judicial office immediately before retirement, the appropriate annual salary of that judicial office,where P held more than one judicial office immediately before retirement, the highest appropriate annual salary of those offices.

Step 3Add together each of the rates determined under Steps 1 and 2.

(8) Paragraph (9) applies where—

(a) during one or more parts of the period for which P held a relevant office (“office A”), P held one or more other eligible fee-paid judicial offices simultaneously; and

(b) during one or more parts of that period P held no eligible fee-paid judicial office other than office A.

(9) For the purposes of paragraph (7)—

(a) office A is to be treated as two different relevant offices—

(i) the first of which (“the first office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (8)(a) and, accordingly, is taken into consideration in Step 1 in paragraph (7), and

(ii) the second of which (“the second office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (8)(b) and, accordingly, is taken into consideration in Step 2 in paragraph (7); and

(b) P’s reckonable service in office A is to be apportioned between the first and the second offices in the same proportion as that between the period P held the first office and the period P held the second office.

Retirement under normal pension age: entitlement to preserved pension

11I

(1) This regulation applies to a member (“P”) whose benefits are to be calculated under this Part in respect of one or more eligible fee-paid judicial offices (each “a relevant office”) where—

(a) P retires;

(b) if P retires by virtue of having been removed from all judicial offices held by P and the appropriate Minister makes a recommendation under regulation 11G(1)(c), P does not make an election under regulation 11G(3); and

(i) has not reached normal pension age for a relevant office, and

(ii) has at least 2 years’ qualifying judicial service.

(2) On the pension start day, P becomes entitled to the payment for life of a pension in respect of the relevant office.

(3) In this regulation “the pension start day” means—

(a) the day on which P—

(i) reaches the normal pension age for the relevant office, or

(ii) (if later) would have completed the requirement for qualifying judicial service in relation to the relevant office, if P had continued to hold a judicial office; or

(b) if later, the amendment day.

Annual rate of preserved pension

11J

(1) The annual rate of preserved pension to which a member (“P”) is entitled under regulation 11I is determined under paragraph (3) or (5) (whichever applies).

(2) Paragraph (3) applies where, on retirement—

(a) P has reckonable service in one or more eligible fee-paid judicial offices; and

(b) P did not, at any time before retirement, hold two or more eligible fee-paid judicial offices simultaneously.

(3) The annual rate for any relevant offices is determined by taking the following steps—

Step 1Determine the annual rate in relation to each relevant office in accordance with the following formula—$(NJS×AF×S)×ZZ+Y$where—N is the reckonable service which P accrued, in the relevant office, before the date on which P retired, calculated under regulation 5(1) as though regulation 5(2) did not applyJS is the number of years of qualifying judicial service that P has, subject to a maximum of—15 years for offices in Tables 1 or 2 in Schedule 1, and20 years for offices in Table 3 in Schedule 1AF is the accrual factor specified for the relevant office in column 2 of Table 1, 2 or 3, as the case may be, of Schedule 2, relating to P’s qualifying judicial service as if P had continued to hold that office until the date on which P reaches the normal pension age applicable for that office, subject to a maximum of—15 years for offices in Tables 1 or 2 in Schedule 1, and20 years for offices in Table 3 in Schedule 1S is the appropriate annual salary of the judicial office held by P immediately before retirementZ is the period, or the aggregate of the periods, expressed in years and any fraction of a year during which P held one or more eligible fee-paid judicial offices, disregarding any day in respect of which the conditions in regulation 4(2) (qualifying fee-paid days) are not metY is the period, expressed in years and any fraction of a year, beginning with the day on which P retired and ending with the day on which P reaches normal pension age for the relevant office.

Step 2Add together the annual rates determined under Step 1.

(4) Paragraph (5) applies where—

(a) on retirement P has reckonable service in more than one eligible fee-paid judicial office; and

(b) at any time before retirement, P held two or more eligible fee-paid judicial offices simultaneously.

(5) The annual rate for any relevant offices is determined by taking the following steps—

Step 1Determine the annual rate under paragraph (3) of this regulation, in relation to each relevant office which P held simultaneously with another eligible fee-paid judicial office, as if—that office were the only office in which P had reckonable service on retirement (except in determining the maximum amount in relation to that office under regulation 5), andP held that office (and held no other judicial office) immediately before retirement.

Step 2Determine the annual rate under paragraph (3) of this regulation in relation to each relevant office which P did not hold simultaneously with another eligible fee-paid judicial office, and for these purposes, in paragraph (3), S is—where P held a single judicial office immediately before retirement, the appropriate annual salary of that judicial office,where P held more than one judicial office immediately before retirement, the highest appropriate annual salary of those offices.

Step 3Add together each of the rates determined under Steps 1 and 2.

(6) Paragraph (7) applies where—

(a) during one or more parts of the period for which P held a relevant office (“office A”), P held one or more other eligible fee-paid judicial offices simultaneously; and

(b) during one or more parts of that period P held no judicial office other than office A.

(7) For the purposes of paragraph (5)—

(a) office A is to be treated as two different relevant offices—

(i) the first of which (“the first office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (6)(a), and accordingly, is taken into consideration in Step 1 in paragraph (5), and

(ii) the second of which (“the second office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (6)(b) and, accordingly is taken into consideration in Step 2 in paragraph (5); and

(b) P’s reckonable service in office A is to be apportioned between the first and the second offices in the same proportion as that between the period P held the first office and the period P held the second office.

Retirement due to ill-health: entitlement to ill-health ordinary pension

11K

(1) This regulation applies to a member (“P”) whose benefits are to be calculated under this Part in respect of one or more eligible fee-paid judicial offices (each “a relevant office”) where P retires and the ill-health certification condition is met in relation to P.

(2) On the pension start day, P becomes entitled to the payment for life of a pension in respect of any relevant offices.

(3) In this regulation “the pension start day” means—

(a) the day after that on which P retires; or

(b) if later, the amendment day.

(4) It is not material whether P has reached the normal pension age or met any requirement for qualifying judicial service in relation to a relevant office.

(5) Where apart from this paragraph, P would be entitled to—

(a) a pension under this regulation; and

(b) a pension under—

(i) regulation 11G (retirement under normal pension age on removal from judicial office), or

(ii) regulation 11I (retirement under normal pension age: entitlement to preserved pension)

P is not entitled to any pension mentioned in sub-paragraph (b).

Annual rate of ill-health ordinary pension

11L

Regulation 11F applies in relation to the annual rate of pension to which a person is entitled under regulation 11K as it applies in relation to the annual rate of pension to which a person is entitled under regulation 11E.

Times at which pension under this Part is payable

11M

A pension under this Part is payable at such intervals, not exceeding 3 months, as the Treasury may determine.

Lump sum: entitlement and amount

11N

(1) This regulation applies where a member (“P”) retires on or after the amendment day and becomes entitled to the payment of a pension under this Part.

(2) At the time P becomes entitled to the payment of a pension, P becomes entitled to a lump sum of twice the annual rate of pension payable to P under this Part.

Multiple retirements

11O

Regulation 26 applies to a member whose benefits are calculated under this Part, who retires and subsequently resumes judicial office, as it applies to a member whose benefits are calculated under Part 3.

CHAPTER2 — Death Benefits

Interpretation

11P

In this Chapter—

“surviving adult”, in relation to a deceased member (“P”), means P’s surviving spouse or surviving civil partner;

“surviving spouse”, in relation to P, means a person who—was married to P on the date of P’s death, andif P retired before death, entered into the marriage before P retired;

“surviving civil partner”, in relation to P, means a person who—was in a civil partnership with P on the date of P’s death, andif P retired before death, entered into the civil partnership before P retired;

“surviving adult’s pension” means a pension payable to a surviving adult under this Chapter.

Entitlement to surviving adult’s pension

11Q

(1) This regulation applies where a member (“P”), whose benefits are to be calculated under this Part in respect of one or more eligible fee-paid judicial offices, dies leaving a surviving adult.

(2) On the pension start day, the surviving adult becomes entitled to the payment for life of a pension.

(3) For the purposes of paragraph (2) the “pension start day” means—

(a) the day after the day on which P dies; or

(b) if later, the amendment day.

(4) Where the surviving adult marries or enters into a civil partnership, the Treasury may, at any time, direct that payment of the pension be withheld.

(5) The Treasury may, at any time, direct that payment of a pension withheld under paragraph (4) be resumed.

Annual rate of surviving adult’s pension

11R

(1) The annual rate of a pension to which a person becomes entitled under regulation 11Q is equal to one half of the rate of the pension of the deceased member (“P”).

(2) For the purposes of this regulation the rate of P’s pension is determined as follows.

(3) Where P dies on or after the amendment day after having retired, the rate of P’s pension is the annual rate of the pension to which P was entitled under this Part on the day on which P died.

(4) Where P dies on or after the amendment day without having retired, the rate of P’s pension is the annual rate of the pension to which P would have become entitled under this Part on the day after that on which P died if—

(a) on the day on which P died, P had not died but had instead retired; and

(b) the ill-health certification condition were met in relation to P.

(5) Where P dies before the amendment day after having retired, the rate of P’s pension is the annual rate of the pension to which P would have become entitled under this Part on the amendment day if P were still alive on that day.

(6) Where P dies before the amendment day without having retired, the rate of P’s pension is the annual rate of the pension to which P would have become entitled under this Part on the amendment day if—

(a) on the day on which P died, P had not died but had instead retired;

(b) the ill-health certification condition were met in relation to P; and

Annual rate of surviving adult’s pension: special provision for surviving civil partners

11S

(1) Paragraph (2) applies where—

(a) the surviving civil partner in relation to a member (“P”) becomes entitled to a pension under regulation 11Q;

(b) P held a judicial office before, and on, 5th December 2005; and

(c) P elects in writing to the administrators, within the period of 6 months beginning with the relevant day, that the annual rate of the surviving civil partner’s pension under regulation 11R should be calculated as if P first held a judicial office on 5th December 2005.

(2) The rate of P’s pension, for the purposes of regulation 11R, is to be determined on the basis that P first held a judicial office on 5th December 2005.

(3) In this regulation “the relevant day” means—

(a) the amendment day; or

(b) if later, the day on which the civil partnership is entered into.

(4) An election under this regulation is irrevocable.

Payment of a surviving adult’s pension

11T

A surviving adult’s pension is payable at such intervals, not exceeding 3 months, as the Treasury may determine.

Entitlement to an eligible child’s pension

11U

(1) This regulation applies if a member (“P”), whose benefits are to be calculated under this Part in respect of one or more eligible fee-paid judicial offices, dies leaving one or more eligible children.

(2) On the pension start day, and until such time as there are no more eligible children, the relevant person becomes entitled to the payment of a pension.

(3) In this regulation, the “pension start day” means—

(a) the day after the day on which P dies; or

(b) if later, the amendment day.

(4) In this regulation, the “relevant person” means such person or persons as the Treasury may from time to time direct, and different parts of the pension may be directed to be paid to different persons.

Annual rate of eligible child’s pension

11V

(1) The annual rate of a pension to which a person becomes entitled under regulation 11U, where P dies without leaving a surviving adult, is—

(a) in relation to any period during which there is only one eligible child, an annual rate equal to one third of the rate of P’s pension;

(b) in relation to any period during which there are two or more eligible children, an annual rate equal to two thirds of the rate of P’s pension.

(2) The annual rate of a pension to which a person becomes entitled under regulation 11U, where P dies leaving a surviving adult, is—

(a) in relation to any period during which there is only one eligible child and the surviving adult is still alive, an annual rate equal to one quarter of the rate of P’s pension;

(b) in relation to any period during which there is only one eligible child and the surviving adult is dead, an annual rate equal to one third of the rate of P’s pension;

(c) in relation to any period during which there are two or more eligible children and the surviving adult is still alive, an annual rate equal to one half of the rate of P’s pension;

(d) in relation to any period during which there are two or more eligible children and the surviving adult is dead, an annual rate equal to two thirds of the rate of P’s pension.

(3) The Treasury may direct, where the deceased member leaves a surviving adult who marries or enters into a civil partnership, that the annual rate of the pension is to be calculated under paragraph (1) as if there were no surviving adult in respect of any period during which the surviving adult has a spouse or a civil partner.

(4) The Treasury may, at any time, cancel a direction given under paragraph (3).

(5) For the purposes of this regulation the “rate of P’s pension” is determined as follows.

(6) Where P dies on or after the amendment day after having retired, the rate of P’s pension is the annual rate of the pension to which P was entitled under this Part on the day on which P died.

(7) Where P dies on or after the amendment day without having retired, the rate of P’s pension is the annual rate of the pension to which P would have become entitled under this Part on the day after that on which P died if—

(a) on the day on which P died, P had not died but had instead retired; and

(b) the ill-health certification condition were met in relation to P.

(8) Where P dies before the amendment day after having retired, the rate of P’s pension is the annual rate of the pension to which P would have become entitled under this Part on the amendment day if P were still alive on that day.

(9) Where P dies before the amendment day without having retired, the rate of P’s pension is the annual rate of the pension to which P would have become entitled under this Part on the amendment day if—

(a) on the day on which P died, P had not died but had instead retired;

(b) the ill-health certification condition were met in relation to P; and

Payment and application of an eligible child’s pension

11W

(1) A pension to which a person is entitled under regulation 11U is payable at such intervals, not exceeding 3 months, as the Treasury may determine.

(2) A person to whom a pension or part of a pension under regulation 11U is paid must apply the pension for the benefit of—

(a) all eligible children of the deceased member; or

(b) such eligible children of the deceased member as the Treasury may direct.

Lump sum on death: death in service

11X

(1) Paragraph (2) applies where a member (“P”), whose benefits are to be calculated under this Part in respect of one or more eligible fee-paid judicial offices (each “a relevant office”), dies without having retired.

(2) Unless a lump sum is payable on P’s death under any provision of—

(a) the Judicial Pensions Act 1981;

(b) the Judicial Pensions and Retirement Act 1993;

(d) a scheme under section 1 of the Public Service Pensions Act 2013,

on the day after that on which P dies, the relevant person becomes entitled to a lump sum.

(3) The amount of the lump sum to which the relevant person becomes entitled under paragraph (2) is determined under paragraph (5), (7) or (9) (whichever applies).

(4) Paragraph (5) applies where, on P’s death, P has reckonable service in only one eligible fee- paid judicial office which is a relevant office.

(5) The amount of the lump sum is the greater of—

(a) twice the annual pension that P would have received in respect of the office if P had retired on ill-health grounds on the day of P’s death; and

(b) a sum determined in accordance with the following formula—

$$S×RSJS$where—S is the appropriate annual salary of the judicial office held by P immediately before P’s death, determined as if P had retired on the date of P’s deathRS is the amount of reckonable service P had in the relevant office at the time of death, calculated under regulation 5(1) as though regulation 5(2) did not applyJS is P’s qualifying judicial service, expressed in years and any fraction of a year.$

(6) Paragraph (7) applies where—

(a) on P’s death, P has reckonable service in more than one eligible fee-paid judicial office; and

(b) P did not, at any time before death, hold more than one eligible fee-paid judicial office simultaneously.

(7) The amount of the lump sum is the greater of—

(a) twice the annual pension that P would have received in respect of any relevant offices if P had retired on ill-health grounds on the day of P’s death; and

(b) a sum determined in accordance with the following formula—

$$S×ARSJS$where—S is the appropriate annual salary of the judicial office held by P immediately before P’s death, determined as if P had retired on the date of P’s deathARS is the amount of reckonable service P had in all relevant offices at the time of death, calculated under regulation 5(1) as though regulation 5(2) did not applyJS is P’s qualifying judicial service expressed in years and any fraction of a year.$

(8) Paragraph (9) applies where—

(a) on P’s death, P has reckonable service in more than one eligible fee-paid judicial office; and

(b) at any time before death, P held two or more eligible fee-paid judicial offices simultaneously.

(9) The amount of the lump sum in respect of any relevant offices is determined by taking the following steps—

Step 1Determine the lump sum under paragraph (5) in relation to each relevant office which P held simultaneously with another eligible fee-paid office, as if that office were the only eligible fee-paid relevant office held by P.

Step 2Determine the lump sum under paragraph (7) in relation to those relevant offices which P did not hold simultaneously with another eligible fee-paid office and, for these purposes, in paragraph (7)(b), S is—where P held a single eligible fee-paid judicial office immediately before P’s death, the appropriate annual salary of that judicial office, determined as if P had retired on the date of P’s death;where P held more than one eligible fee-paid judicial office immediately before P’s death, the highest appropriate annual salary of those offices, determined as if P had retired on the date of P’s death.

Step 3Add together each of the lump sums determined under Step 1 and the lump sum determined under Step 2.

(10) Paragraph (11) applies where—

(a) during one or more parts of the period for which P held a relevant office (“office A”), P held one or more other eligible fee-paid judicial offices simultaneously; and

(b) during one or more parts of that period P held no eligible fee-paid judicial office other than office A.

(11) For the purposes of paragraph (9)—

(a) office A is to be treated as two different relevant offices—

(i) the first of which (“the first office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (10)(a), and accordingly, is taken into consideration in Step 1 in paragraph (9), and

(ii) the second of which (“the second office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (10)(b) and, accordingly is taken into consideration in Step 2 in paragraph (9); and

(b) P’s reckonable service in office A is to be apportioned between the first and the second offices in the same proportion as that between the period P held the first office and the period P held the second office.

(12) In this regulation “the relevant person” means—

(a) the person nominated by P for the purpose of this regulation by notice in writing to the administrators; or

(b) in default of such nomination, P’s personal representatives, on behalf of P’s estate.

Lump sum on death: death after retirement of member with preserved pension

11Y

(1) Paragraph (2) applies if—

(a) a member (“P”), whose benefits are to be calculated under this Part in respect of one or more eligible fee-paid judicial offices (each “a relevant office”), dies having retired;

(b) where P retires on or after the amendment day, P is not, on retirement, an opted-out member; and

(c) if P had not died P would, on reaching normal pension age for one or more relevant offices, have become entitled to a pension under regulation 11I.

(2) On the day after that on which P dies, P’s personal representatives become entitled to a lump sum on behalf of P’s estate.

(3) The amount of the lump sum is twice the notional annual rate of pension determined in accordance with regulation 11J as though P had reached normal pension age for each relevant office on the day P died.

Lump sum on death: death soon after retirement of member entitled to pension

11Z

(1) Paragraph (2) applies if—

(a) a member (“P”), whose benefits are to be calculated under this Part in respect of one or more eligible fee-paid judicial offices (each a “relevant office”), dies having retired;

(b) where P retires on or after the amendment day, P is not, on retirement, an opted-out member;

(c) immediately before death, P was entitled to the payment of a pension under this Part in respect of the relevant offices; and

(d) the total benefits received are less than the minimum benefits amount.

(2) On the day after that on which P dies, P’s personal representatives become entitled on behalf of P’s estate to a lump sum equal to the difference between the total benefits received in respect of the relevant offices and the minimum benefits amount.

(3) In this regulation “the total benefits received” means the amount determined in accordance with the following formula—

$$A+B+C−D$where—A is the interim amendments payments amount (if any) in relation to P in respect of the relevant officesB is the amount (if any) payable to P where no, or an insufficient interim amendments payments amount has been made in respect of the relevant officesC is the total of the sums paid or payable to P under this Part on account of the pension (including any increases under the Pensions (Increase) Act 1971), and by way of lump sum in respect of the relevant offices, in relation to the period after the amendment dayD is the amount (if any) payable by P where an excess interim amendments payments amount has been made in respect of the relevant offices.$

(4) In this regulation—

“interim amendments payments amount” has the same meaning as in Part 3 of the Judicial Pensions (Fee-Paid Judges) (Amendment) Regulations 2023;

“the minimum benefits amount” means the amount the relevant person would have been entitled to under regulation 11X if P had died without retiring.

Application and interpretation of Part 3

11Z1

(1) This Part applies to the calculation of benefits for a member (“P”) in respect of one or more eligible fee-paid judicial offices where in accordance with regulation 11A, those benefits are to be calculated under the post-1995 provisions.

(2) In this Part, each of the offices described in paragraph (1) is referred to as a “relevant office”.

Retirement aged 65 or over: entitlement to ordinary pension

Annual rate of ordinary pension

Retirement between the ages of 60 and 65: entitlement to reduced pension

Retirement under age of 60 on removal from judicial office: entitlement to reduced pension

Annual rate of reduced pension

Retirement under the normal pension age: entitlement to preserved pension

Annual rate of preserved pension

Retirement aged 65 or over due to ill-health: entitlement to ill-health ordinary pension

Annual rate of ill-health ordinary pension

Retirement under 65 due to ill-health: entitlement to ill-health enhanced pension

Annual rate of ill-health enhanced pension

Ill-health certification condition

Times at which pension under this Part is payable

Lump sum: entitlement and amount

Multiple retirements

Interpretation and application of Part

PART7A — Refund of Excess Contributions

Application of Part

51A

This Part applies where on 1st April 2023, a member (“P”)—

(a) has or had a liability to pay contributions under Part 8 or 9; and

(b) has made an excess contributions payment.

Definitions

51B

(1) In this Part—

(a) “contributions” means any contribution paid under Part 8 or 9 of these Regulations, regulation 4.6 of the Judicial Pensions (Additional Voluntary Contributions) Regulations 1995, the Judicial Pensions (Contributions) Regulations 1995, or the Judicial Pensions (Contributions) Regulations 2012;

(b) “excess contributions payment” means the amount of contributions paid by P during an excess contributions period;

(c) “excess contributions period” means any period during which P paid contributions after the aggregate length of P’s reckonable service and JUPRA service exceeded 20 years;

(d) “interim contributions refund” means the total amount (if any) that was paid to any person under arrangements made for the purpose of refunding excess contributions payments before the amendment day.

(2) For the purposes of the definition of “excess contributions period”—

(a) reckonable service means the aggregate length of P’s reckonable service in eligible fee-paid judicial offices, including any eligible fee-paid offices in respect of which P has taken partial retirement, determined in accordance with regulation 5 but as if regulation 5(2) did not apply;

(b) reckonable service includes added years of pension credit purchased under regulation 4.2(2) of the Judicial Pensions (Additional Voluntary Contributions) Regulations 1995;

(c) any contributions made by P under regulation 4.6 of the Judicial Pensions (Additional Voluntary Contributions) Regulations 1995 are deemed to have been the most recent contributions made by P, regardless of when they were actually made (except for the purpose of calculating interest under regulation 51C(1)); and

(d) reckonable service in any office which P held before 31st March 1995 which is specified in Tables 1 or 2 of Schedule 1 is multiplied by 20 and divided by 15.

Additional payment of refund

51C

(1) Paragraph (2) applies where the interim contributions refund in relation to P is less than the excess contributions payment plus compound interest at the rate announced annually in relation to the Principal Civil Service Pension Scheme.

(2) The administrators must apply the difference between the two amounts mentioned in paragraph (1) as follows—

(a) to discharge any liability P has under regulation 53(1) (liability to pay pre-commencement contributions);

(b) to discharge any liability P has under regulation 53A(1) (liability to pay initial pre-commencement contributions); and

Recovery of excess refund

51D

(1) Paragraph (2) applies where the interim contributions refund in relation to P is greater than the excess contributions payment.

(2) The administrators may recover the difference between the two amounts mentioned in paragraph (1) from P, including by way of deduction from any retirement benefits to which P is entitled under these Regulations, including in such instalments from payments of retirement pension as the administrators may determine.

Liability to pay initial pre-commencement contributions amount

53A

(1) P must pay to the appropriate Minister the initial pre-commencement contributions amount being the sum of—

(a) the initial pre-commencement personal contributions amount in respect of service credit days (see regulation 54A); and

(b) the initial pre-commencement dependants’ contributions amount (see regulation 55A).

(2) Paragraph (1) is subject to paragraphs (3) and (4).

(3) P is not required to pay the initial pre-commencement contributions amount if P had on retirement less than two years qualifying judicial service.

(4) P is not required to pay the initial pre-commencement dependants’ contributions amount if P—

(a) retired before 31st March 2023,

(b) was not married or in a civil partnership at any time during the period—

(i) beginning with the day on which P first held an eligible fee-paid judicial office and

(ii) ending with the day on which P retired; and

Calculation of pre-commencement personal contributions amount

Calculation of initial pre-commencement personal contributions amount: service credit days

54A

The initial pre-commencement personal contributions amount in respect of service credit days is determined as follows—

Step 1For the fee period from 1st April 2012 to 31st March 2013, determine the total of fees paid to P in respect of service credit days.

Step 2Multiply the total determined under Step 1 by the percentage specified in relation to that sum in column 2 of Table 9 of the Contributions Tables.

Step 3For the fee period from 1st April 2013 to 31st March 2014, determine the total of fees paid to P in respect of service credit days.

Step 4Multiply the total determined under Step 3 by the percentage specified in relation to that sum in column 2 of Table 10 of the Contributions Tables.

Step 5Add together the amounts determined under Steps 2 and 4.

Calculation of pre-commencement dependants’ contributions amounts

Calculation of initial pre-commencement dependants’ contributions amount

55A

(1) The initial pre-commencement dependants’ contributions amount in relation to each eligible office held by P is determined under paragraph (2) , (2A) or (3) as applicable.

(2) For an office specified in Table 1 or Table 2 of Schedule 1 where the office was first held before 31st March 1995—

Step 1Determine the total of fees paid to P in respect of qualifying fee-paid days falling within the period before 7th April 2000.

Step 2Multiply the total determined under Step 1 by the percentage specified in column 3 of the first row of Table 1 of the Contributions Tables.

(2A) For an office specified in Table 1 or Table 2 of Schedule 1 where the office was first held on or after 31st March 1995, paragraph (2) applies with the exception that the reference to column 3 should be read as column 4.

(3) For offices specified in Table 3 or Table 4 of Schedule 1—

Step 1Determine the total of any fees paid to P in respect of qualifying fee-paid days falling within the period before 7th April 2000.

Step 2Multiply the total determined under Step 1 by the percentage specified in column 4 of the first row of Table 1 of the Contributions Tables.

Step 3Determine the total of any fees paid to P in respect of any service credit days.

Step 4Multiply the total determined under Step 3 by the appropriate percentage specified in Table 8.

Step 5Add together the amounts determined under Steps 2 and 4.

Qualifying fee-paid days disregarded if they do not add to reckonable service

The Contributions Table

Payment of pre-commencement contributions amount

Payment of initial pre-commencement contributions

58A

(1) Contributions payable under regulations 53A, 54A or 55A may be paid—

(a) by way of a lump sum at any time during the period ending with 1st April 2027, or by such later date as the administrators consider reasonable in all the circumstances;

(b) by way of such deductions from fees paid to P in respect of fee-paid days as may be specified in an agreement between P and the appropriate Minister.

(2) For the purposes of paragraph (1)(b), a “fee-paid day” means a day in respect of which P receives a fee in P’s capacity as a holder of an eligible fee-paid judicial office.

(3) The deductions specified under paragraph (1)(b)—

(a) must be of fixed monetary amounts; and

(b) must be the same for each fee.

(4) A new agreement under paragraph (1)(b) may be entered into at any time after the end of the period of 12 months beginning with the day on which the previous agreement was entered into.

(5) Regulations 65, 66, 67 and 68 apply as if the references to pre-commencement dependants’ contributions included any contributions paid under regulation 55A.

(6) Except to the extent that contributions payable under regulations 53A, 54A or 55A have already been paid under paragraph (1), they are to be paid by way of deduction from—

(a) any lump sum payable to P under regulation 11N or Part 3; or

(b) where P dies before retiring, any lump sum payable for death in service in respect of P under regulations 11X or 45, or under regulation 102 of the Judicial Pensions Regulations 2022.

PART10A — Commutation of small pensions

Commutation of small pensions

69A

(1) This regulation applies if the cash value of the retirement benefits of a member who retires on or after 1st April 2023, or of such a member’s beneficiary, does not exceed the small pensions commutation maximum.

(2) The administrators must, subject to paragraph (3) and after taking appropriate actuarial advice, pay the member or the member’s beneficiary a lump sum of such amount as represents the cash value of the retirement benefits if—

(a) the member or the member’s beneficiary consents to receipt of a lump sum in place of the retirement benefits; and

(b) the requirements of the commutation provisions that apply in the circumstances, had this scheme been a registered pension scheme, are met.

(3) The administrators may not pay a lump sum to a member under paragraph (2) which would be a trivial commutation lump sum had this scheme been a registered pension scheme where—

(a) the member has been paid a trivial commutation lump sum from any registered pension scheme; and

(b) a period of 12 months has elapsed from the date of that payment (or the earlier or earliest such payment where there is more than one).

(4) The administrators must, after taking appropriate actuarial advice, pay the member or the member’s beneficiary a lump sum of such amount as represents the cash value of the retirement benefits if—

(a) the member or the member’s beneficiary consents to receipt of a lump sum in place of the retirement benefits; and

(b) the cash value of the retirement benefits is less than £10,000.

(5) A lump sum under this regulation may only be paid—

(a) on or after the date when the member or member’s beneficiary is entitled to payment of a pension; and

(b) before the first payment of the pension is made.

(6) The payment of a lump sum under this regulation in place of a pension discharges all liabilities under this scheme in respect of that pension.

(7) In this regulation—

“beneficiary” includes a transferee within the meaning of regulation 29(1);

“the commutation provisions” means the provisions permitting the commutation of pensions set out in—paragraph 7 of Schedule 29 (registered pension schemes: authorised lump sums - supplementary) to the Finance Act 2004 (which defines trivial commutation lump sums for the purposes of Part 4 of that Act) and, in relation to a pension payable under Chapter 2 of Part 2B or Part 6 of these Regulations, paragraph 20 of that Schedule (which defines trivial commutation lump sum death benefit for the purposes of Part 4 of that Act); andPart 2 (commutation payments) of the Registered Pension Schemes (Authorised Payments) Regulations 2009;

“retirement benefits” means all benefits payable under these Regulations, including any additional benefits purchased by the member;

“the small pensions commutation maximum” means the amount that is permitted to be commuted taking account of all sources of pension and having regard to the commutation provisions that apply in the circumstances, had this scheme been a registered pension scheme.

Purchase of added years by unretired FPJAYS members

Contributions by unretired FPJAYS members

Valuation of benefits for unretired FPJAYS members

Contributions by unretired JASAPS members

Valuation of benefits for unretired JASAPS members

PART 14A — FEE-PAID JUDICIAL ADDED BENEFITS SCHEME

Interpretation

128A

(1) In this Part—

“additional voluntary contributions scheme” means—the Judicial Additional Voluntary Contributions Scheme constituted by the 1995 Regulations, andthe Fee-Paid Judicial Additional Voluntary Contribution Scheme constituted by Part 12;

“additional benefits scheme” means—the Judicial Added Years Scheme constituted by the 1995 Regulations,the Judicial Added Benefits Scheme constituted by the 1995 Regulations,the FPJAYS, andthe FPJABS;

“aggregated retirement benefit” means the total amount of all benefits, excluding any attributable to the pension of a surviving adult or eligible child, and other than retained benefits, that may be paid to a retired member including the pension equivalent of any lump sum, determined by the administrators by aggregating—any benefits under a judicial pension scheme except the schemes established by the Judicial Pensions Regulations 2015 and the Judicial Pensions Regulations 2022,any benefits under an additional benefits scheme, andany benefits from an additional voluntary contributions scheme;

“assumed contribution commencement date” has the meaning given in regulation 128D(1);

“assumed retirement age” has the meaning given in regulation 128D(3);

“assumed retirement date” means the date on which an unretired FPJABS member reaches the assumed retirement age;

“FPJABS member” means a member of the FPJABS;

“judicial pension scheme” means—a scheme constituted by the County Courts Act (Northern Ireland) 1959,a scheme constituted by the District Judges (Magistrates’ Court) Pensions Act (Northern Ireland) 1960,a scheme constituted by the Sheriffs’ Pensions (Scotland) Act 1961,a scheme constituted by the Judicial Pensions Act 1981,a scheme constituted by or under the Judicial Pensions and Retirement Act 1993,a scheme constituted by or under the Public Service Pensions Act 2013, anda scheme constituted by or under the Public Service Pensions Act (Northern Ireland) 2014;

“lump sum benefit” means the aggregate of the lump sum benefits that may be paid to the member from the following sources—a judicial pension scheme,an additional benefits scheme, andan additional voluntary contributions scheme;

“membership notice” has the meaning given in regulation 128C(2) and “the date of a member’s membership notice” means the date on which that member gave the notice to the administrators;

“retained benefits” are benefits determined by the administrators as satisfying the definition of that expression in regulation 2.3 of the 1995 Regulations on the assumed contribution commencement date for the FPJABS member as those Regulations had effect on that date;

“retired FPJABS member” means an FPJABS member who retired and who was not at the time of retirement an opted-out member of the principal scheme;

“together with interest” means with compound interest at the rate announced annually in relation to the Principal Civil Service Pension Scheme;

“unretired FPJABS member” means an FPJABS member who is continuing to hold judicial office and has not opted out of the principal scheme;

“WS” has the meaning given in regulation 128B.

(2) In relation to fee-paid days between 1st April 2015 and 31st March 2022, regulation 4 applies for the purposes of this Part as if paragraph (2)(c) were omitted.

(3) References to reckonable service and to qualifying fee-paid days in this Part are to be read as including a reference to fee-paid days in judicial office after 31st March 2022 as if the principal scheme had not been closed to accruals.

(4) Any reference to added units of benefit in this Part includes a reference to parts of added units of benefit.

(5) Any decimal fraction required for the purposes of this Part is to be calculated to four decimal places.

Determination of PRS value for use in this Part

128B

(1) In this Part, WS means a value derived using the appropriate annual salary values for each eligible fee-paid office in which the member has reckonable service (in accordance with paragraphs (5), (7) or (9) as appropriate) for which entitlements are to be calculated under the pre-1995 provisions.

(2) In this Part, RS is the amount of reckonable service for which benefits are to be calculated under the pre-1995 provisions that a FPJABS member had at their retirement date.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) WS is determined in accordance with paragraph (6) where, at the member’s retirement—

(a) the FPJABS member has reckonable service in only one eligible fee-paid judicial office; or

(b) the FPJABS member—

(i) has reckonable service in more than one eligible fee-paid judicial office; but

(ii) did not at any time before their retirement hold two or more eligible fee-paid judicial offices simultaneously.

(6) WS is the appropriate annual salary of the judicial office held by the FPJABS member immediately before their retirement.

(7) Except in a case to which paragraph (9) applies, WS is determined in accordance with paragraph (8) where—

(a) immediately before their retirement, the FPJABS member has reckonable service in more than one eligible fee-paid judicial office; and

(b) at any time before their retirement, the FPJABS member held two or more eligible fee-paid judicial offices simultaneously.

(8) WS is the value determined in Step 5, determined by taking the following steps—

Step 1Determine a weighting value for each eligible fee-paid judicial office for which benefits are to be calculated under the pre-1995 provisions and which was held simultaneously with another eligible fee-paid judicial office by dividing the member’s reckonable service in that office by RS.

Step 2Determine a WS component value for each of the offices in Step 1 by multiplying the weighting value for that office by the appropriate annual salary for that office as if—that office were the only office in which the FPJABS member had reckonable service immediately before their retirement, andthe FPJABs member held that office (and held no other judicial office) immediately before their retirement.

Step 3Determine a weighting value for each eligible fee-paid judicial office for which benefits are to be calculated under the pre-1995 provisions and which was not held simultaneously with another eligible fee-paid judicial office by dividing the member’s reckonable service in that office by RS.

Step 4Determine a WS component value for each of the offices in Step 3 by multiplying the weighting value for that office by the appropriate annual salary for that office which for this purpose is—where the FPJABS member held a single judicial office immediately before their retirement the appropriate annual salary of that judicial office,where the FPJABS member held more than one judicial office immediately before their retirement, the highest appropriate annual salary of those offices.

Step 5Add together the WS component values determined under Steps 2 and 4.

(9) WS is determined in accordance with paragraph (10) where—

(a) during one or more parts of the period for which the FPJABS member held an eligible fee-paid judicial office for which benefits are to be calculated under the pre-1995 provisions (“office A”), the FPJABS member held one or more other eligible fee-paid judicial offices simultaneously; and

(b) during one or more parts of that period the FPJABS member held no eligible fee-paid judicial office other than office A.

(10) WS is determined by taking the steps in paragraph (8) but—

(a) office A is to be treated as two different eligible fee-paid judicial offices—

(i) the first of which (“the first office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (9)(a), and accordingly, is taken into consideration in Steps 1 and 2 in paragraph (8), and

(ii) the second of which (“the second office”) is held for the period (or the aggregate of the periods) mentioned in paragraph (9)(b) and, accordingly is taken into consideration in Steps 3 and 4 in paragraph (8);

(b) the FPJABS member’s reckonable service in office A is to be apportioned between the first and the second offices in the same proportion as that between the period P held the first office and the period P held the second office.

(11) This regulation is subject to the modification of the calculation of WS as specified in regulation 128K(1) for the purposes of that regulation.

(12) For the purpose of this regulation, the date of death of an unretired member is treated as the date of that member’s retirement.

Membership

128C

(1) Membership of the FPJABS is open to unretired and retired members of the principal scheme (but not to opted out members) for whom benefits are to be calculated under the pre-1995 provisions in respect of one or more eligible fee-paid judicial offices in which the member has qualifying fee-paid service between 31st March 1995 and 5th April 2006.

(2) A person to whom membership of the FPJABS is open may become an FPJABS member by giving notice in writing (a “membership notice”) to the administrators before 1st April 2027 (or by such later date as the administrators may agree).

(3) Subject to the provisions of this Part, an FPJABS member has the right to purchase added units of benefit in relation to one or more eligible fee-paid judicial offices for which benefits are to be calculated under the pre-1995 provisions.

Assumed dates etc.

128D

(1) A FPJABS member must nominate a date (the “assumed contribution commencement date”) from which contributions are assumed to have been payable by the member in relation to any added units of benefit.

(2) The assumed contribution commencement date must be between 31st March 1995 and 5th April 2006 and after the commencement of the member’s reckonable service for which benefits are to be calculated under the pre-1995 provisions.

(3) An unretired FPJABS member must nominate an age between the member’s earliest normal pension age under the pre-1995 provisions and the age at which the member would be required by any enactment to vacate all judicial offices held, at which that member intends to retire (the “assumed retirement age”).

Notice to purchase added units of benefit

128E

(1) A membership notice given by a retired FPJABS member must specify—

(a) the assumed contribution commencement date;

(b) the date the member retired; and

(2) A membership notice given by an unretired FPJABS member must specify—

(a) the assumed contribution commencement date;

(b) the assumed retirement age; and

(d) the number of added units of benefit the member would like to purchase.

Limits on maximum purchases

128F

(1) The maximum number of added units of benefit that an FPJABS member may purchase under the FPJABS is the amount that will provide benefits such that the limits set out in paragraphs (2), (3) and (5) are not exceeded.

(2) The aggregated retirement benefit must not exceed the figure equal to the lesser of—

(a) the amount referred to in paragraph (3)(a), (b) or (c) as appropriate; or

(b) the greater of—

(i) 2/3rds of the amount determined in accordance with the following formula—

$$WS−RB$where—RB is the member’s retained benefits, and$

(ii) 1/60th of the value of WS for each year of qualifying judicial service, subject to a maximum of 40 years of qualifying judicial service.

(3) The amount referred to in paragraph (2)(a) is—

(a) where the member retires at or after the member’s earliest normal pension age under the pre-1995 provisions, the amount calculated by applying the appropriate fraction (determined in accordance with the table below, into which a fraction of a year is to be interpolated in accordance with paragraph (4)) to the value of WS—

Complete years of qualifying judicial service	Appropriate fraction
1	1/60
2	2/60
3	3/60
4	4/60
5	5/60
6	8/60
7	16/60
8	24/60
9	32/60
10 or more	40/60

(b) where the member retires before the member’s earliest normal pension age under the pre-1995 provisions on the grounds of ill-health, the amount determined in accordance with sub-paragraph (a) which the member could have received had the member remained in service until the member’s earliest normal pension age under the pre-1995 provisions;

(c) where the member retires before the member’s earliest normal pension age under the pre-1995 provisions on any other ground, an amount determined by adding together the amount for each of the member’s offices for which benefits are to be calculated under the pre-1995 provisions, determined in accordance with the following formula—

$$(NJS×AF×S)×ZZ+Y$where—N is the reckonable service which the member accrued in the office before the date on which the member retired, calculated under regulation 5(1) as though regulation 5(2) did not applyJS is the number of years of qualifying judicial service that the member has, subject to a maximum of—15 years for an office specified in Table 1 or 2 in Schedule 1, or20 years for an office specified in Table 3 in Schedule 1AF is the accrual factor specified for the office in column 2 of Table 1, 2 or 3, as the case may be, of Schedule 2, relating to the member’s qualifying judicial service as if the member had continued to hold the office until the date on which the member reaches the normal pension age applicable for that office, subject to a maximum of—15 years for an office specified in Table 1 or 2 in Schedule 1, or20 years for an office specified in Table 3 in Schedule 1S is the appropriate annual salary of the judicial office held by the member immediately before their retirement and where the member held more than one judicial office immediately before retirement, reference is to the highest appropriate annual salary of those officesZ is the period, or the aggregate of the periods, expressed in years and any fraction of a year during which the member held one or more eligible fee-paid judicial offices, disregarding any day in respect of which the conditions in regulation 4(2) (qualifying fee-paid days) are not metY is the period, expressed in years and any fraction of a year, beginning with the day on which the member retired and ending with the day on which the member reached the earliest normal pension age under the pre-1995 provisions.$

(4) Where the number of years of qualifying judicial service at retirement is less than ten and is not an exact number of years, the interpolation referred to in paragraph (3)(a) is to be effected as follows—

(a) where the number of complete years of qualifying judicial service is less than five, 1/365 of a sixtieth for each additional day is to be added to the appropriate fraction;

(b) where the number of complete years of qualifying judicial service is five, 3/365 of a sixtieth for each additional day is to be added to the appropriate fraction;

(c) where the number of complete years of qualifying judicial service is greater than five, 8/365 of a sixtieth for each additional day is to be added to the appropriate fraction.

(5) The lump sum benefit must not exceed the figure calculated in accordance with sub-paragraphs (a) or (c) as appropriate—

(a) on retirement before the member’s earliest normal pension age under the pre-1995 provisions other than on the ground of ill health, or at or after the member’s earliest normal pension age under the pre-1995 provisions, the fraction of WS obtained under subparagraph (b);

(b) the fraction is determined in accordance with the scale set out in the Occupational Pension Schemes (Maximum Rate Lump Sum) Regulations 1987, but for the ‘period of service’ in that scale using the member’s qualifying judicial service;

(c) on retirement before the member’s earliest normal pension age under the pre-1995 provisions on the ground of ill-health, the fraction of WS obtained under sub-paragraph (d);

(d) the fraction is determined in accordance with the scale set out in the Occupational Pension Schemes (Maximum Rate Lump Sum) Regulations 1987, but for the ‘period of service’ in that scale using a value for the member’s qualifying judicial service as if the member had continued in eligible fee-paid judicial office until the date on which they reached their earliest normal pension age under the pre-1995 provisions.

(6) Where the maximum number of added units of benefit would (apart from this paragraph) be negative, it is instead nil.

(7) Any unit of added benefit purchased must not be taken into account for the purposes of determining the amount of the member’s reckonable service, or the length of the member’s qualifying judicial service.

Contributions

128G

(1) The contribution to the FPJABS which the FPJABS member must make is to be paid in accordance with this regulation.

(2) The contribution to the FPJABS for a retired FPJABS member must be made by a single lump sum payment to the administrators, within 12 months of the date of the retired FPJABS member’s membership notice (or by such later date as the administrators may agree).

(3) An unretired FPJABS member may make contributions by way of up to three lump sum payments, made within three years beginning with the date of the unretired FPJABS member’s membership notice (but no more than one lump sum payment may be made in each calendar year), in respect of any contributions relating to the period beginning with the assumed contribution commencement date and ending with the date agreed under paragraph (4).

(4) The date on which an unretired FPJABS member may start payment of periodic contributions (“the periodic contributions start date”) must—

(a) be within 12 months of the date of the unretired FPJABS member’s membership notice (or by such later date as the administrators may agree); and

(b) be agreed between the unretired FPJABS member and the administrators.

(5) Periodic contributions to the FPJABS must be made by way of deductions from fees or salary.

(6) Periodic contributions continue until the unretired FPJABS member—

(a) reaches the assumed retirement age;

(b) retires before the assumed retirement age;

(d) notifies the administrators that the member wishes the contributions to cease,

whichever occurs first.

Limit on contributions by retired FPJABS members

128H

(1) The total contributions made by a retired FPJABS member under regulation 128G may not exceed the amount which is equal to the sum of the amounts determined for each tax year during the period beginning with the assumed contribution commencement date and ending with the date on which the FPJABS member retired in accordance with the following formula—

$$15×FI100−C$where—FI is the FPJABS member’s annual fee income for eligible fee-paid offices for the tax year in question, which is subject to income tax, or if lower, the permitted maximum for that tax yearC is the sum of any contributions made by the FPJABS member to any other judicial pension scheme or additional voluntary contributions scheme in that tax year, excluding any contributions made by the member in accordance with regulation 3 of the Judicial Pensions (Contributions) Regulations 2012.$

(2) For the purposes of paragraph (1), the FPJABS member’s “annual fee income” is the total of the fees paid to the FPJABS member in respect of qualifying fee-paid days in offices in relation to which benefits are to be calculated under the pre-1995 provisions, in the tax year concerned.

Limits on contributions by unretired FPJABS members

128I

(1) The aggregate amount of the lump sum payments an unretired FPJABS member may make is the smaller of—

(a) the amount equal to the sum of the amounts determined for each tax year during the period beginning with the assumed contribution commencement date and ending with the day before the periodic contributions start date in accordance with the following formula—

$$(15×FI100)–C$where—FI is the unretired FJABS member’s annual fee income for the tax year in question which is subject to income tax, or if lower, the permitted maximum for that tax yearC is the sum of any contributions made by the unretired FPJABS member to any other judicial pension scheme in that tax year, excluding any contributions made by the member in accordance with regulation 3 of the Judicial Pensions (Contributions) Regulations 2012; and$

(b) the amount determined in accordance with the formula—

$$(C×DE)×F$where—C is the cost of one added unit of benefitD is the number of added units of benefit which the unretired FPJABS member has notified to the administrators that the member would like to purchaseE is the period beginning with the assumed contribution commencement date and ending with the assumed retirement date, expressed in years and any fraction of a yearF is the period beginning with the assumed contribution commencement date and ending with the day before the periodic contributions start date, expressed in years and any fraction of a year.$

(2) The unretired FPJABS member’s “annual fee income” for the purposes of paragraph (1) is the total of the fees paid to that member in eligible fee-paid offices for which benefits are to be calculated under the pre-1995 provisions in respect of qualifying fee-paid days in the tax year concerned.

(3) The maximum aggregate amount of periodic contributions an unretired FPJABS member may make is calculated in accordance with the formula—

$$((C×DE)×F)+X$where—C is the cost of one added unit of benefitD is the number of added units of benefit which the unretired FPJABS member has notified to the administrators that the member would like to purchaseE is the period beginning with the assumed contribution commencement date and ending with the assumed retirement date, expressed in years and any fraction of a yearF is the period beginning with the unretired FPJABS member’s periodic contributions start date and ending with the assumed retirement date, expressed in years and any fraction of a yearX is the difference between the maximum amount which the unretired FPJABS member could have contributed under regulation 128G(3) and the amount the member actually contributed under that provision.$

(4) In this regulation, “the periodic contributions start date” has the same meaning as in regulation 128G(4).

Cost of added units of benefit for retired FPJABS members

128J

(1) For a retired FPJABS member, where on the date the member retired they had a spouse, civil partner or qualifying child, the contribution required for added units of benefit is to be determined in accordance with the formula—

$$((A÷100B)×C)+D$where—A is the sum of the personal benefits and family benefits percentage figures set out in Schedule 4 on the assumed contribution commencement date, which correspond to the reckonable service specified in the definition of BB is the amount of reckonable service in eligible fee-paid office for which benefits are to be calculated under the pre-1995 provisions, which the member accrued in the period beginning with the assumed contribution commencement date and ending with the date on which the member retired, calculated in accordance with regulation 5(1) as though paragraph (2) of that regulation does not applyC is the total of the fees paid to the member in respect of qualifying fee-paid days in the period referred to in BD is the number of added units of benefit which the unretired FPJABS member has notified to the administrators that the member would like to purchase.$

(2) For a retired FPJABS member, where on the date the member retired they did not have a spouse, civil partner or qualifying child at any point in the period beginning with the assumed contribution commencement date and ending with the date the member retired, the cost of added units of benefit is to be determined in accordance with paragraph (1) as if in the definition of A, instead of referring to the personal benefits and family benefits percentage figures, it referred only to the personal benefits percentage figure.

(3) For a retired FPJABS member who did not have a spouse, civil partner or qualifying child on the date on which they retired, but did at some point in the period beginning with the assumed contribution commencement date and ending with the date they retired, the cost of added units of benefit is to be determined in accordance with the formula—

$$E+F$where—E is the cost for the period beginning with the assumed contribution commencement date and ending with the date on which the member last had a spouse, civil partner or qualifying child, determined in accordance with paragraph (1) as if “C” referred to the total of fees paid to the member in respect of qualifying fee-paid days in that periodF is the cost for the period beginning with the day after the date the member last had a spouse, civil partner or qualifying child (“the start date”) and ending with the date the member retired, determined in accordance with paragraph (2) as if “C” referred to the total of fees paid to the member in respect of qualifying fee-paid days in that period.$

Cost of added units of benefit for unretired FPJABS members

128K

(1) The annual contribution rate for each added unit of benefit is determined in accordance with the following formula—

$$(A÷100B)×WS$where—A is the sum of the personal benefits and family benefits percentage figures set out in Schedule 4 on the assumed contribution commencement date, which correspond to the length of time between the assumed contribution commencement date and the assumed retirement dateB is the length of time referred to in the definition of A, in years and fractions of a year, subject to the limit on total contributions allowed in any one year by regulation 128IFor the purposes of this regulation, WS is to be determined as if references to the member’s retirement were instead references to the assumed contributions commencement date.$

(2) For each part unit of added benefit purchased the cost is that determined in paragraph (1) multiplied by the appropriate decimal fraction, to a minimum of £0.01.

Valuation of benefits

128L

(1) If an FPJABS member retires, the administrators must—

(a) calculate the number of added units of benefit that the member has purchased by dividing the total contributions made by the member under regulation 128G by the cost of an added unit of benefit as determined under regulation 128K; and

(b) notify the member of that amount.

(2) Any added unit of benefit that the member has purchased entitles them to—

(a) an additional pension benefit under the pre-1995 provisions of 1/40th of the value of WS; and

(b) an additional lump sum of 2/40ths of the value of WS.

(3) A surviving adult in relation to an FPJABS member is, in respect of any added unit of benefit purchased by the member, entitled to an additional pension of 1/80th of the value of WS.

(4) A relevant person in relation to an FPJABS member is, in respect of any added unit of benefit purchased by the member, entitled to an additional children’s pension as follows—

(a) where there is no surviving adult in relation to the deceased FPJABS member, or where there is but the surviving adult subsequently dies—

(i) where, and for so long as, an eligible child’s pension is payable under regulation 11V at an annual rate equal to two thirds of the rate of the member’s pension, the eligible child’s pension is increased by 1/60th of WS,

(ii) where, and for so long as, an eligible child’s pension is payable under regulation 11V at an annual rate equal to one third of the rate of the member’s pension, the eligible child’s pension is increased by 1/120th of WS;

(b) where there is a surviving adult in relation to the deceased FPJABS member—

(i) where, and for so long as, an eligible child’s pension is payable under regulation 11V at an annual rate equal to one half of the annual rate of the member’s pension, the eligible child’s pension is increased by 1/80th of WS,

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