The Social Security (State Pension and National Insurance Credits) Regulations (Northern Ireland) 2010

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend statutory provisions in consequence of the equalisation of state pension provision for men and women introduced by the Pensions (Northern Ireland) Order 1995 and the reforms to state pensions introduced by the Pensions Act (Northern Ireland) 2008.

Part 1 contains general provisions relating to citation and commencement.

Part 2 amends the Social Security (Graduated Retirement Benefit) (No. 2) Regulations (Northern Ireland) 1978 (which continue in force sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966) with respect to the equalisation of Graduated Retirement Benefit units for men and women. It also provides that widowers and surviving civil partners reaching state pension age on or after 6th April 2010 may inherit their deceased wife’s or civil partner’s graduated retirement benefit under the same circumstances as currently apply to widows.

Part 3 amends secondary legislation with respect to state pension reform. In particular:

• regulation 3(9) inserts regulation 6A into the Social Security (Widow’s Benefit and Retirement Pensions) Regulations (Northern Ireland) 1979 to provide that the amount of Category A or Category B basic pension payable where a contributor has fewer than the 30 qualifying years required for a full basic pension will be 1/30th of the weekly rate for each qualifying year;

• regulation 3(12) inserts regulation 8A into those Regulations to make provision with respect to entitlement to a basic state pension by virtue of the contributions of a former spouse or civil partner for persons whose marriage or civil partnership has terminated otherwise than by the death of that person’s spouse or civil partner;

• regulation 4(1) to (4) amends the Additional Pension and Social Security Pensions (Home Responsibilities) (Amendment) Regulations (Northern Ireland) 2001 to make provision for those who have both contracted out and non-contracted out working patterns within a tax year; these amendments apply from the flat rate introduction year, as defined by section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Contributions and Benefits Act”);

• Regulation 4(5) amends those Regulations to provide that a pensioner who was entitled to employment and support allowance shall be credited with earnings factors for the purposes of the state second pension.

Part 4 amends the Social Security (Credits) Regulations (Northern Ireland) 1975 with respect to the equalisation of state pension age and state pension reform as follows:

• regulation 5(2) amends those Regulations to make provision for the single contribution condition in relation to a Category A or Category B retirement pension specified in paragraph 5A(2) of Schedule 3 to the Contributions and Benefits Act;

• regulation 5(3) amends those Regulations to phase out credits which are automatically available to men approaching state pension age; credits will only be available to men for the period between the start of the tax year in which a woman born on the same day would reach state pension age and the end of the tax year in which the man attains the age of 64.

These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.