The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023
The Public Service Pensions Act (Northern Ireland) 2014 (c. 2 (N.I.)) (“the 2014 Act”) makes provision and confers further powers to make provision (in the form of “scheme regulations” as defined in section 1 of that Act) about the establishment of public service pension schemes. The Local Government Pension Scheme Regulations (Northern Ireland) 2014 (S.R. 2014 No. 188, (“the 2014 Regulations”)) are the scheme Regulations establishing the successor local government pension scheme (“the Scheme”) to the pension scheme constituted by the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009, The Local Government Pensions Scheme (Administration) Regulations (Northern Ireland) 2009 and the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (“the 2009 Scheme”). The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations 2014 (S.R. 2014 No. 189, (“the Transitional Regulations)) provide transitional protection (“the statutory underpin”) for 2009 Scheme members including, in particular, for members who were within 10 years of their normal pension age under the 2009 Scheme. Similar transitional protection was made under the 2014 Act for members of judicial pension schemes and members of firefighters pension schemes. The transitional protection for members of the judicial and firefighters schemes was subsequently found to unlawfully discriminate between members of the respective schemes on the basis of age. Although the statutory underpin was not subject to legal action, all schemes established under the 2014 Act are subject to review. These Regulations do this in relation to the Scheme.