
2007 No. 152
local government
Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2007
Made 9th March 2007
Coming into operation in accordance with regulation 1

The Department of the Environment, in exercise of the powers conferred by Articles 9 and 14 of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972 and now vested in it.

In accordance with Article 9 of that Order the Department has consulted with the Northern Ireland Local Government Association, the Northern Ireland Local Government Officers’ Superannuation Committee and such representatives of other persons likely to be affected by the Regulations as appeared to it to be appropriate:
PART 1 GENERAL
Citation, commencement, interpretation and retrospection
1 
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Amendment of the principal Regulations
2 
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PART 2 THE TAX REGIME
Requirements for admission agreements
3 
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Further restrictions on eligibility
4 
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Periods of membership: “total membership”
5 
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High earners
6 
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Members’ contributions
7 
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Employer’s discretion to reduce member’s contribution rate
8 

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Where, before its deletion by paragraph (1), a member’s liability to make contributions to the Scheme has been reduced or, as the case may be, extinguished in accordance with regulation 14, his employing authority may recover any such contributions as would otherwise have been made.
Inland revenue limits on contributions
9 
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Limit on total amount of benefits and deduction of tax
10 
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Calculations
11 
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Final pay
12 
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Revenue restrictions
13 
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Retirement after normal retirement date
14 
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Re-employed and rejoining deferred members
15 
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Surrenders of pensions
16 
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Requirements as to time of payment
17 
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Guaranteed minimum pensions etc.
18 
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Surviving spouse’s or civil partner’s long-term pension
19 
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Reduction of some surviving spouses’ pensions
20 
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Meaning of “eligible child”
21 
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Children’s long-term pensions
22 
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Commutation: small pensions
23 
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Commutation: exceptional ill-health
24 
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Scope of Part III: limits on benefits
25 
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Power of employing authority to increase total membership
26 
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Effect of increases under this Chapter for older members
27 
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Payments to increase total membership
28 
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Effect of increases under this Chapter for older members
29 
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Election for pension in lieu of retirement grant
30 

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations, he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for the whole or part of the retirement grant or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health retirement grant to be used instead by the Scheme to provide pension for him.
Election for lump sum in lieu of pension
31 

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Where, before its deletion by paragraph (1), a deferred member, who was a member before 1st February 2003, has become entitled to the immediate payment of a pension under Part D of the 2000 Regulations, he may make an election under this regulation, subject to regulation 19 of the principal Regulations, for part of the pension or, in the case where the entitlement to pension is under regulation D7 of the 2000 Regulations, of the ill-health pension to be used instead by the Scheme to provide a lump sum for him.
Retirement benefits
32 
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Elections as to use of accumulated value of AVCs
33 
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Application and investment of SCAVCs
34 
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Accounts and audit
35 
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Employer’s further payments
36 
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Over-provision: calculation and return of surplus AVC and SCAVC funds
37 
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Rights to return of contributions
38 
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Commencement of pensions
39 
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Treatment of other benefits
40 
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Decisions as to status of employees and decisions as to benefits
41 
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Statements of policy concerning exercise of discretionary functions
42 
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Commutation: small pensions
43 
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Commutation: serious ill-health
44 
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Interpretation
45 
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Matters to be included in an admission agreement in certain cases
46 
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Excluded membership
47 
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Revenue restrictions
48 
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PART 3 THE 85 YEAR RULE
Normal retirement
49 
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Other early leavers: deferred retirement benefits and elections for early payment
50 
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Re-employed and rejoining deferred members
51 
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Payments to increase total membership
52 
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Commencement of pensions
53 
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Right to count a credited period
54 
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Credited periods for transferring members with mis-sold pension rights
55 
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Rights as to service not matched by credited period
56 
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Interpretation
57 
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PART 4 TRANSITIONAL PROVISIONS
Transitional provisions and savings
58 
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Right to opt out
59 
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PART 5 GOVERNANCE AND COMMUNICATION POLICY STATEMENTS
Governance policy statement
60 
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Communication policy statements
61 
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PART 6 MINOR TECHNICAL AMENDMENTS
Further restrictions on eligibility
62 
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First instance decisions
63 
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Interpretation
64 
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Sealed with the Official Seal of the Department of the Environment on 9th March 2007.
J Ritchie
A senior officer of the Department of the Environment

SCHEDULE
Transitional Provisions and Savings
Regulation 58
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3 
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4 
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5 
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6 
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