
1 

(1) These Regulations may be cited as the Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations (Northern Ireland) 2021 and shall come into operation on 1st April 2021.
(2) The Interpretation Act (Northern Ireland) 1954 shall apply to these Regulations as it applies to an Act of the Assembly.
2 

(1) The Occupational and Personal Pension Schemes (General Levy) Regulations (Northern Ireland) 2005 are amended in accordance with paragraphs (2) to (4).
(2) In regulation 5 (amount of the general levy: occupational pension schemes)—
(a) for “in column 1 of the following Table” substitute “for that financial year for that scheme in column 1 of the appropriate Table in Part 1 of the Schedule”;
(b) omit the Table.
(3) In regulation 6 (amount of the general levy: personal pension schemes)—
(a) for “in column 1 of the following Table” substitute “for that financial year in column 1 of the appropriate Table in Part 2 of the Schedule”;
(b) omit the Table.
(4) At the end add the Schedule as set out in the Schedule to these Regulations.
3 
The Occupational and Personal Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2012 are revoked.
Sealed with the Official Seal of the Department for Communities on 11th March 2021
(L.S.)Anne McCleary
A senior officer of the Department for Communities

SCHEDULE
Regulation 2(4)
“
SCHEDULE
Regulations 5 and 6
PART 1
1. 

(1) In this Part—
 “defined benefits scheme”, “hybrid scheme” and “money purchase scheme” have the meanings given by section 78 of the Pensions (No. 2) Act (Northern Ireland) 2008”;
 “Master Trust scheme” has the meaning given by section 1 of the Pension Schemes Act 2017 or any corresponding Northern Ireland legislation.
(2) Where an occupational pension scheme—
(a) is both a Master Trust scheme and a money purchase scheme, or
(b) is both a Master Trust scheme and a hybrid scheme,
the scheme shall be treated for the purposes of this Part as a Master Trust scheme.
2. 
The following Table relates to defined benefits schemes and hybrid schemes for the financial year beginning with 1st April 2021.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £32
12 to 99 £3∙17 x M Not applicable
100 to 999 £2∙29 x M £310
1,000 to 4,999 £1∙78 x M £2,290
5,000 to 9,999 £1∙35 x M £8,900
10,000 to 499,999 £0∙95 x M £13,500
500,000 or more £0∙72 x M £475,000
3. 
The following Table relates to defined benefits schemes and hybrid schemes for the financial year beginning with 1st April 2022.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £54
12 to 99 £5∙33 x M Not applicable
100 to 999 £3∙85 x M £530
1,000 to 4,999 £3∙00 x M £3,850
5,000 to 9,999 £2∙28 x M £15,000
10,000 to 499,999 £1∙59 x M £22,800
500,000 or more £1∙20 x M £795,000
4. 
The following Table relates to defined benefits schemes and hybrid schemes for the financial year beginning with 1st April 2023.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £64
12 to 99 £6∙34 x M Not applicable
100 to 999 £4∙58 x M £630
1,000 to 4,999 £3∙56 x M £4,580
5,000 to 9,999 £2∙71 x M £17,800
10,000 to 499,999 £1∙89 x M £27,100
500,000 or more £1∙43 x M £945,000
5. 
The following Table relates to money purchase schemes for the financial year beginning with 1st April 2021.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £32
12 to 99 £3∙17 x M Not applicable
100 to 999 £2∙29 x M £310
1,000 to 4,999 £1∙78 x M £2,290
5,000 to 9,999 £1∙35 x M £8,900
10,000 to 499,999 £0∙95 x M £13,500
500,000 or more £0∙72 x M £475,000
6. 
The following Table relates to money purchase schemes for the financial year beginning with 1st April 2022.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £38
12 to 99 £3∙74 x M Not applicable
100 to 999 £2∙70 x M £370
1,000 to 4,999 £2∙11 x M £2,700
5,000 to 9,999 £1∙60 x M £10,550
10,000 to 499,999 £1∙12 x M £16,000
500,000 or more £0∙85 x M £560,000
7. 
The following Table relates to money purchase schemes for the financial year beginning with 1st April 2023.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £44
12 to 99 £4∙32 x M Not applicable
100 to 999 £3∙12 x M £430
1,000 to 4,999 £2∙43 x M £3,120
5,000 to 9,999 £1∙85 x M £12,150
10,000 to 499,999 £1∙29 x M £18,500
500,000 or more £0∙98 x M £645,000
8. 
The following Table relates to Master Trust schemes for the financial year beginning with 1st April 2021.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £31
12 to 99 £3∙02 x M Not applicable
100 to 999 £2∙18 x M £300
1,000 to 4,999 £1∙70 x M £2,180
5,000 to 9,999 £1∙29 x M £8,500
10,000 to 499,999 £0∙90 x M £12,900
500,000 or more £0∙68 x M £450,000
9. 
The following Table relates to Master Trust schemes for the financial year beginning with 1st April 2022.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £32
12 to 99 £3∙08 x M Not applicable
100 to 999 £2∙23 x M £300
1,000 to 4,999 £1∙73 x M £2,230
5,000 to 9,999 £1∙32 x M £8,650
10,000 to 499,999 £0∙92 x M £13,200
500,000 or more £0∙70 x M £460,000
10. 
The following Table relates to Master Trust schemes for the financial year beginning with 1st April 2023.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £32
12 to 99 £3∙14 x M Not applicable
100 to 999 £2∙27 x M £310
1,000 to 4,999 £1∙77 x M £2,270
5,000 to 9,999 £1∙34 x M £8,850
10,000 to 499,999 £0∙94 x M £13,400
500,000 or more £0∙71 x M £470,000
PART 2
11. 
The following Table relates to personal pension schemes for the financial year beginning with 1st April 2021.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £13
12 to 99 £1∙21 x M Not applicable
100 to 999 £0∙85 x M £120
1,000 to 4,999 £0∙72 x M £850
5,000 to 9,999 £0∙48 x M £3,600
10,000 to 499,999 £0∙37 x M £4,800
500,000 or more £0∙27 x M £185,000
12. 
The following Table relates to personal pension schemes for the financial year beginning with 1st April 2022.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £13
12 to 99 £1∙23 x M Not applicable
100 to 999 £0∙87 x M £120
1,000 to 4,999 £0∙74 x M £870
5,000 to 9,999 £0∙49 x M £3,700
10,000 to 499,999 £0∙37 x M £4,900
500,000 or more £0∙28 x M £185,000
13. 
The following Table relates to personal pension schemes for the financial year beginning with 1st April 2023.

Column 1 Column 2 Column 3
Number of members on the reference day Amount of levy calculated by reference to number of members (M) Minimum amount of levy
2 to 11  £14
12 to 99 £1∙25 x M Not applicable
100 to 999 £0∙88 x M £120
1,000 to 4,999 £0∙75 x M £880
5,000 to 9,999 £0∙50 x M £3,750
10,000 to 499,999 £0∙38 x M £5,000
500,000 or more £0∙28 x M £190,000”