Northern Ireland Statutory Rule
2014
United Kingdom
The Local Government Pension Scheme Regulations (Northern Ireland) 2014
At a glance
What's here
9 compliance obligations
Who this Act binds
Plus 4 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 14 other Schedules — structural / supplementary
When the Committee makes an admission agreement, it shall promptly...
Where an admission body is such a body by virtue...
The Committee and an admission body may make an admission...
A body designated under the provisions of the Local Government...
Any question which may arise between the parties to an...
In this Schedule “indemnity or bond in an approved form”...
An admission agreement may take effect on a date before...
Subject to the provisions of these Regulations and the Transitional...
The Committee may with the approval of the Department appoint...
In addition to the appointments mentioned in paragraph 11 of...
The Committee may make arrangements with any employing authority, admission...
Section 18(2) of the Interpretation Act (Northern Ireland) 1954 shall...
In regulation 23 (assumed pensionable pay)— (a) in paragraph (1),...
sch. 2 para. 2
- Enter into an indemnity or bond if risk assessment requires it
sch. 2 para. 3
- Secure a guarantee when indemnity or bond is not practical
sch. 2 para. 6
- Enter separate admission agreements for each pension contract
Role of the IRMP
Other duties (1) — Crown / regulator
- Pension committee must obtain independent medical certificate before deciding on ill-health retirement Local authority
The fund and the admission agreement fund
Other duties (1) — Crown / regulator
- Committee must notify Department when establishing an admission agreement fund Crown / Minister / Government department
Actuarial valuations and certificates
Other duties (1) — Crown / regulator
- Committee must obtain actuarial valuations and certificates every three years Local authority
Special circumstances where revised actuarial valuations and certificates shall be obtained
- Pay exit payment to pension fund within one month of exit certificate
First instance determinations: ill-health
Other duties (1) — Crown / regulator
- Committee must refer ill-health benefit cases to an appointed occupational health doctor Local authority
Calculation of amount of transfer value payment
- Bear the costs of determining and apportioning the pension fund for bulk transfers
Browse 135 other sections — procedural / definitional / commencement
sch. 2 para. 1
sch. 2 para. 4
sch. 2 para. 5
sch. 2 para. 7
sch. 2 para. 8
sch. 2 para. 9
Citation and commencement
Subject to the requirements of regulations 3(1)(b) (active membership, employed...
Introduction and interpretation
(1) An admission body is— (a) a body which provides...
Active membership
An approval under paragraph 2(1)(a)(ii) of this Part of this...
Eligibility of councillors
In the case of an admission agreement with an admission...
Employees of admission bodies
Where, at the date that an admission agreement is made...
Restriction on eligibility for active membership
Where an admission body under paragraph 2(1)(h)(i) of this Part...
Ending active membership
This paragraph applies where an admission body under paragraph 2(1)(h)...
Deferred members
Where paragraph 7 of this Part of this Schedule applies—...
Pensioner members
Only those employees of the admission body who are employed...
Pension credit members and survivor members
Separate employments, etc.
Contributions
Temporary reduction in contributions
Contributions during absence from work
Contributions during child-related leave
Contributions during reserve forces service leave
Contributions during absence for illness or injury
Contributions during absences with permission
Employing authority contributions during absences
Additional pension contributions
Additional voluntary contributions
Rights to return of contributions
Exclusion of rights to return of contributions
Meaning of “pensionable pay”
Assumed pensionable pay
Pension accounts
Active member's pension accounts
Deferred member's pension account and deferred refund account
Retirement pension accounts: active members
Retirement pension accounts: deferred members and pension credit members
Flexible retirement pension accounts
Pension credit accounts
Retirement benefits
Award of additional pension
Commencement of pensions
Election for lump sum instead of pension
Commutation and small pensions
Early payment of retirement pension on ill-health grounds: active members
Early payment of retirement pension on ill-health grounds: deferred members
Calculation of ill-health pension amounts
Death grants: active members
Survivor benefits: partners of active members
Meaning of “nominated co-habiting partner”
Survivor benefits: children of active members
Survivor benefits: children of active member where pension is payable to partner of an active member
Survivor benefits: children of active member where no pension is payable to partner of active member
Death grants: deferred members and pension credit members
Survivor benefits: partners of deferred members
Survivor benefits: children of deferred members
Survivor benefits: children of deferred member where pension is payable to partner of deferred member
Survivor benefits: children of deferred member where no pension is payable to partner of deferred member
Death grants: pensioner members
Survivor benefits: partners of pensioner members
Survivor benefits: children of pensioner members
Survivor benefits: children of pensioner member where pension is payable to partner of pensioner member
Survivor benefits: children of pensioner member where no pension is payable to partner of pensioner member
No double entitlement
Limit on total amount of benefits payable
Guaranteed minimum pensions
Pension debits
Scheme administration and management
Governance policy statement
Accounts and audit
Funding strategy statement
Pension administration strategy
Statements of policy about exercise of discretionary functions
Statements of policy concerning communications with members and employing authorities
Scheme costs
Apportionment of liabilities
Supply of copies of valuations, certificates, etc.
Contributing body's contributions
Employing authority's further payments
Payment by employing authorities to the Committee
Additional costs arising from employing authority's level of performance
Interest on late payments
Contributions Equivalent Premium
First instance decisions
First instance decisions - general
Notification of first instance decisions
Appointment of persons to resolve disputes
Right to apply for an appointed person to review a decision
Notice of decisions by the appointed person under regulation 84
Reference of disagreement to the Committee
Notice of decisions by the Committee under regulation 86
Rights of representation
Referral of decisions under regulation 80(1) to the county court
Exchange of information
Interest on late payment of certain benefits
Payments due in respect of deceased persons
Payments for persons incapable of managing their affairs
Non-assignability
Deduction and recovery of member's contributions
Annual allowance charge
Tax
Pension increases
Annual benefit statements
Pension savings statements
Information to be supplied by employees
Forfeiture of pension rights after conviction for employment-related offences
Interim payments directions
Recovery or retention where former member has misconduct obligation
Adjustment of accounts following forfeiture, etc.
Protection of guaranteed minimum pension rights
Revaluation of guaranteed minimum
Rights to payment out of pension fund
Contracting-out requirements affecting transfers out
Bulk transfer (transfers of undertakings, etc.)
Inward transfers of pension rights
Effect of acceptance of transfer value payment
EU scheme transfers
Pension board
Establishment of the Pension Board
The board: appointments
The board: conflict of interest
Advisory board: establishment
Advisory board: membership
Advisory board: conflict of interest
Advisory board: administration
Scheme actuary
Employer cost cap
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