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

PART IIRetirement pensions

7.  The annual rate of a participator’s retirement pension under these Regulations must not be such as to cause the participator’s total retirement benefits to exceed the permitted amount.

8.—(1) If the participator becomes entitled to a pension under regulation 12 of the 1995 Regulations on his 60th birthday, the permitted amount is the greater of E and F, where—

• E is 1/60th of the participator’s final renumeration for each of up to 40 years of superannuable service; and

• F is the lesser of G and H.

(2) In sub-paragraph (1)—

(a)G is—

(i)in relation to a participator who entered superannuable employment before 17th March 1987, the fraction of final renumeration ascertained by reference to the number of years of superannuable service at age 60, from the following Table—

• and

(ii)in any other case, is 1/30th of the participator’s final renumeration for each of up to 20 years of superannuable service; and

(b)H is 2/3rds of the participator’s final renumeration less any retained benefits.

9.  If the participator becomes entitled to a pension under regulation 12 of the 1995 Regulations on a date later than his 60th Birthday, the permitted amount is the greater of J, K and, where applicable L. where—

• J is an amount calculated in accordance with paragraph 8 at the material date;

• K is an amount calculated in accordance with paragraph 8 as at the participator’s 60th birthday increased, up to the date of his retirement, either in proportion to any increase in the Index during that period or actuarially in respect of that period; and

• L is, in the case of a participator with more than 40 years superannuable service, 1/60th of his final renumeration for each of up to a maximum of 45 years of superannuable service, excluding any years before the participator’s 60th birthday in excess of 40.

10.—(1) If the participator becomes entitled to a pension under regulation 49 of the 1995 Regulations on or after his 60th birthday, the permitted amount is—

(a)where the participator first entered superannuable employment before 1st June 1989, the greater of—

(b)is in any other case, is the amount calculated in accordance with paragraph 8 but disregarding sub-paragraph (2)(a)(i) of that paragraph and uprated by the appropriate increase.

(2) For the purposes of sub-paragraph (1) the appropriate increase is an increase in the amount in question in proportion to any increase in the Index, from the cessation of superannuable employment to the date of payment of retiring allowances.

11.  Paragraphs 8 to 10 in their application to persons who are special class officers or mental health officers for the purposes of regulations 75 and 76 of the 1995 Regulations shall have effect subject to the modification that 55th birthday shall be substituted for 60th birthday and age 55 shall be substituted for age 60.

12.  If the participator becomes entitled to a pension under regulation 13 of the 1995 Regulations (Early retirement pension on the grounds of ill health), the permitted amount is that fraction of the participator’s final renumeration which, in accordance with paragraph 8, he could have received had he remained in superannuable employment until his 60th birthday.

13.  If the participator becomes entitled to a pension under regulation 14 (Early retirement pension in respect of redundancy), 15 (Early retirement pension with employer’s consent) or 16 (Early retirement pension with actuarial reduction) of the 1995 Regulations, the permitted amount is—

(a)where the participator first entered superannuable employment before 1st June 1989, the greater of—

(b)in any other case, S, where—

• M, N, P and Q have the same meaning as in paragraph 10; and

• S is the lesser of the amounts calculated in accordance with paragraph 8 but disregarding sub-paragraph (2)(a)(i) of that paragraph and uprated by the appropriate increase.