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Amount of retirement lump sum
     E6.  - (1) Subject to paragraph (2) and regulations E7 and E8, the amount of a person's retirement lump sum is

    (2) If the person's effective reckonable service is restricted by regulation E32(2), the part of his retirement lump sum that is attributable to service before he attained the age of 60 shall not exceed his average salary multiplied by 1½.

Limitation of retirement benefits where salary reduced
     E7.  - (1) Paragraphs (2) to (5) apply to a person who has made an election under regulation C1(6) (reduced salary treated as having continued at previous rate) and whose average salary falls to be calculated by reference to the notional rate.

    (2) The annual rate of the person's retirement pension shall not exceed the fraction of the appropriate sum ascertained, by reference to the relevant age, from the following Table:


TABLE

Relevant age	Fraction
Under 50	½
50	2/5ths
51	3/10ths
52	1/5th
53	1/10ths
54	1/14th

    (3) Where the person has been in pensionable employment for less than 20 years, his retirement lump sum shall not exceed 3/80ths of the appropriate sum multiplied by the total of his reckonable service and the period ascertained, by reference to the number of complete years he has been in pensionable employment, from the following Table:


TABLE

Years in pensionable employment	Period of years
19	17
18	15
17	13
16	11
15	9
14	7
13	5
12	4
11	3
10	2
9	1
Fewer than 9	0

    (4) Where the person has been in pensionable employment for 20 years or more his retirement lump sum shall not exceed the appropriate sum multiplied by 1½.

    (5) The appropriate sum referred to in paragraph (4) is the greater of - 

(a) the person's contributable salary for the best one of his last 5 years in pensionable employment; and

(b) 1/3rd of his aggregate contributable salary for his best 3 consecutive years in pensionable employment within the 10 years ending with its cessation,

and for the purposes of paragraph (2) the relevant age is his age when he first entered pensionable employment, unless he was not continuously in pensionable employment in which case it is the figure obtained by subtracting the number of years in pensionable employment from 60.

Enhancement of retirement benefits in case of incapacity
     E8.  - (1) This regulation applies to a person who has become entitled to payment of retirement benefits by virtue of regulation E4(4) or (5) by reason of his having become incapacitated while still employed in pensionable employment, but only if - 

(a) he had completed periods of the kinds described in Schedule 8 totalling at least 5 years, excluding any contributions refund period; and

(b) the application for payment required by regulation E33(2) is made within 6 months after the end of his pensionable employment.

    (2) Subject to regulation E32(2) (limitation of effective reckonable service to 45 years, etc) for the purpose of calculating his retirement benefits the effective reckonable service of a person to whom this regulation applies shall be treated as having been increased by the appropriate period.

    (3) If the person's relevant service amounts to less than 10 years, the appropriate period is the shorter of - 

(a) the length of his relevant service; and

(b) the period beginning when his pensionable employment ended and ending immediately before his 65th birthday.

    (4) If his relevant service amounts to 10 years or more, the appropriate period is the longer of period A and period B.

    (5) In paragraph (4) - 

(a) period A is the shortest of - 


(i) the period by which his relevant service falls short of 40 years;

(ii) the period beginning when his pensionable employment ended and ending immediately before his 60th birthday; and

(iii) 6 years and 243 days.



(b) period B is so much of the period beginning when his pensionable employment ended and ending immediately before his 65th birthday as would not cause his effective reckonable service to be increased to more than 20 years.

    (6) A person's relevant service is so much of his effective reckonable service as does not consist of periods that count by virtue of regulation D3 (past period purchased by additional contributions) or by virtue of the application to him of regulation 4 of the 1977 Regulations.

    (7) For the purposes of this regulation a person shall be treated as having been in pensionable employment during any period for which he was paying additional contributions under regulation C6 or C7.

Avoidance of duplicate pensions
     E9.  - (1) This regulation applies where a person's effective reckonable service includes a period that also counts towards another pension payable directly or indirectly out of moneys provided by or under any statutory provision or raised by a rate ("the double period").

    (2) Subject to paragraphs (3) and (4), where this regulation applies the person's retirement benefits are reduced by so much as is necessary to secure that

    (4) A retirement pension shall not be reduced so that so much of it as is attributable to the double period falls below the rate of any equivalent pension benefits attributable to that period.

    (5) For the purposes of this regulation, "another pension" includes any sum payable, whether as a continuing allowance or as a lump sum, by way of pension, superannuation allowance, compensation for loss or abolition of office or otherwise in respect of retirement.

National Insurance modification of pensions
     E10. Part I of Schedule 9 has effect for modifying the retirement pensions of persons who were in pensionable employment before 1st April 1980.

Allocation of part of retirement pension
     E11.  - (1) A person who has become qualified for retirement benefits may, unless he becomes entitled to payment of them by virtue of regulation E4(4) or (5) (incapacity), allocate part of his retirement pension to the provision of an alternative benefit.

    (2) The alternative benefit may be either - 

(a) an annuity for life, commencing on the death of the person making the allocation ("the allocator"), for a surviving spouse or dependant; or

(b) an annuity payable to the allocator while the allocator and a spouse are both alive, and if the spouse is the survivor a subsequent annuity for life, at twice the rate of the first annuity, for the spouse.

    (3) The rates of the annuities mentioned in paragraph (2) shall be determined in accordance with tables prepared by the Government Actuary.

    (4) An allocation shall be made by delivering a declaration to the Department, and in paragraph (2) "spouse" refers to status at the time of its delivery.

    (5) Further provisions as to allocations under this regulation are contained in Schedule 10.

Duration of retirement pension
     E12. Subject to regulations E13 to E15 and E18, a retirement pension continues to be payable, at the rate at which it initially became payable in accordance with regulation E5, until the death of the person entitled to it.

Pensioner ceasing to be incapacitated
     E13.  - (1) This regulation applies where a person who became entitled to payment of a teacher's pension by virtue of regulation E4(4) ceases to be incapacitated.

    (2) On his ceasing to be incapacitated the pension ceases to be payable, but any equivalent pension benefits continue to be payable.

    (3) Subject to paragraph (4) and to regulation E33(2) (application for payment), the pension becomes payable again - 

(a) from his 60th birthday; or

(b) if earlier, from the start of any renewed incapacity.

    (4) Paragraph (3) shall not apply if a person has been in pensionable employment at any time after he first became entitled to payment of the pension.

    (5) If the pension becomes payable again under paragraph (3)(a) it shall be treated for the purposes of regulation E14 as one to the payment of which he has become entitled by virtue of regulation E4(2).

Abatement of retirement pension during further employment
     E14.  - (1) This regulation applies while a person who has become entitled to payment of a teacher's pension is employed - 

(a) in pensionable employment, comparable service, or in employment which would have been pensionable employment but for - 


(i) his having made an election under regulation B4;

(ii) his having attained the age of compulsory retirement; or

(iii) regulation B3(3);



(b) in part-time employment in a capacity described in Part I of Schedule 2.

    (2) If the person is concurrently both in employment falling within paragraph (1)(a) and in employment falling within paragraph (1)(b) this regulation applies only in respect of the former.

    (3) Where this regulation applies the annual rate of the pension is reduced - 

(a) if A equals or exceeds



(C + D - E)

, to zero; and(b) in any other case, by the amount (if any) which is necessary to secure that



(A + B) does not exceed (C + D - E),

where - 

A is the initial annual rate of the person's salary in the employment;

B is the reduced annual rate of the pension as increased under the Pensions (Increase) Act (Northern Ireland) 1971[20];

C is, or where his previous pensionable employment was part-time is the full-time equivalent of, the highest annual rate of contributable salary that was payable to him during the 3 years ending immediately before he became entitled to payment of the pension, or, if applicable, the highest annual rate of contributable salary that was payable to him during the 3 years ending immediately before he ceased to be employed in any pensionable employment entered into by him after he became entitled to payment of the pension, whichever is the greater;

D is the amount (if any) by which, immediately before the first day of the employment, C would have been increased if it had been the annual rate of an official pension within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971, beginning, and first qualifying for increases under that Act, on the same date as the pension; and

E is any part of the pension allocated under regulation E11.

Retirement benefits on cessation of further employment
     E15.  - (1) This regulation applies to a person who - 

(a) became entitled to payment of a teacher's pension ("the first pension");

(b) was subsequently in pensionable employment ("the further employment"); and

(c) has ceased to be in the further employment.

    (2) Subject to paragraph (3), if the first pension is not enhanced under regulation E8 (enhancement of retirement benefits in cases of incapacity) the person - 

(a) ceases to be entitled to payment of the first pension; and

(b) becomes entitled to payment of retirement benefits ("combined benefits") calculated, subject to paragraph (8), by reference to the total of his reckonable service in the further employment and the reckonable service taken into account in calculating the first pension.

    (3) If the average salary by reference to which combined benefits would fall to be calculated is less than that by reference to which the first pension was calculated, he - 

(a) remains entitled to the first pension; and

(b) subject to paragraph (7), becomes entitled to payment of retirement benefits calculated by reference to his reckonable service in the further employment.

    (4) Subject to paragraph (7), if the first pension was enhanced under regulation E8 he becomes entitled to payment of the first pension and of additional retirement benefits in respect of the further employment.

    (5) The additional retirement benefits shall be calculated - 

(a) in respect of pensionable employment before attaining the age of 60, as if regulation E8 had applied and the further employment had begun when he became entitled to payment of the first pension; and

(b) in respect of other pensionable employment, in accordance with regulations E5 and E6,

but the additional retirement lump sum is subject to reduction under paragraph (8).

    (6) If in the application of regulation E8 to the calculation of the first pension the appropriate period was Period B (as defined in regulation E8(5)(b)), paragraph (5)(a) applies with the substitution for "60" of "65".

    (7) If he ceased to be in the further employment before attaining the age of 60 and regulation E4(4) (incapacity) or regulation E4(7) (premature retirement) did not apply, he does not become entitled to payment of retirement benefits under paragraph (3)(b) or (4) until he attains that age.

    (8) A retirement lump sum payable under paragraph (2)(b), and an additional retirement lump sum payable under paragraph (4), is reduced by the amount of the retirement lump sum to which the person became entitled when he became entitled to payment of the first pension, of any lump sum to which he had previously become entitled under this regulation, and of any short service incapacity grant paid to him under regulation E17.

Short service annuity
     E16.  - (1) A person who - 

(a) has not been in pensionable employment at any time after 5th April 1980; and

(b) is not qualified for retirement benefits; and

(c) would but for regulation 42(2) of the 1977 Regulations have been entitled to be repaid the balance of his contributions,

is entitled to be paid, from his 60th birthday, an annuity for life.

    (2) The rate of the annuity is the actuarial equivalent of the balance of his contributions calculated in accordance with regulation C10 as at his 60th birthday.

Short service incapacity grant
     E17.  - (1) A person who - 

(a) has been in pensionable employment for at least one year; and

(b) has become incapacitated; and

(c) had not attained the age of compulsory retirement when he became incapacitated; and

(d) is not entitled to payment of retirement benefits the aggregate value of which exceeds the relevant amount,

is entitled, if he applies for payment within 6 months after the end of his pensionable employment, to an incapacity grant.

    (2) The aggregate value of retirement benefits is the total of the retirement lump sum and the actuarial equivalent of the retirement pension.

    (3) In this regulation, the relevant amount is

    (4) The amount of the incapacity grant is the difference between the relevant amount and the aggregate value of any retirement benefits to which the person is entitled.

    (5) The incapacity grant shall not be paid before the end of the person's pensionable employment.

Deferment, etc, of benefits
     E18.  - (1) This regulation applies where a person is convicted of - 

(a) an offence of treason; or

(b) one or more offences under the Official Secrets Acts 1911 to 1989[21] for which he has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years; or

(c) an offence in connection with pensionable employment which is certified by a Minister of the Crown either to have been gravely injurious to the State or to be liable to lead to serious loss of confidence in the public service,

and any benefit under regulations E1 to E17 becomes payable to him after the offence was committed.

    (2) Subject to paragraph (3), the Department may - 

(a) defer or as the case may be suspend payment of the benefit for so long; or

(b) reduce its amount or rate by so much,

as it may determine.

    (3) If - 

(a) the person has a guaranteed minimum in relation to benefits under these Regulations; and

(b) the case does not fall within paragraph (1)(a) or (b),

a determination under paragraph (2) shall not deprive him of his guaranteed minimum pension after he attains state pensionable age.

Commutation: exceptional circumstances of ill health
     E19.  - (1) Where at the time when a person first becomes entitled to a retirement pension by virtue of regulation E4(4) or (5) there are exceptional circumstances of serious ill health affecting that person the Department may discharge its liability in respect of so much of that pension as exceeds the person's guaranteed minimum by payment of a lump sum calculated in accordance with paragraph (2).

    (2) The lump sum is an amount equal to five times the amount by which the annual rate of the retirement pension which would otherwise be payable to the person exceeds the amount of his guaranteed minimum.

Notes

[20] 1971 c. 35 (N.I.). Part 1 of the Act has been amended by Article 23(1) of, and paragraphs 8 to 10 of Schedule 6 to the Superannuation (Northern Ireland) Order 1972 (S.I. 1972/1073 (N.I. 10)); Articles 5(2) and (3) of the Pensions (Increase) (Northern Ireland) Order 1974 (S.I. 1974/1267 (N.I. 2)); Article 74(2) of, and Schedule 6 to the Social Security Pensions (Northern Ireland) Order 1975 (S.I. 1975/1503 (N.I. 15)) and Article 2 of the Pensions Increase (Reduction of Qualifying Age) Order 1972 (S.R. & O. (N.I.) 1972 No. 264)). See also Articles 69 and 69A of the Social Security Pensions (Northern Ireland) Order 1975 (S.I.1975/1503 (N.I. 15)) which have effect as if they were contained in Part V of that Act. Article 69A was inserted by the Social Security (Northern Ireland) Order 1979 (S.I. 1979/396 (N.I. 5)); Article 10(3) Part I of the Act has also been amended by the Pensions (Miscellaneous Provisions) (Northern Ireland) Order 1990 (S.I. 1990/1509 (N.I. 13))back

[21] 1911 c. 28; 1920 c. 75; 1939 c. 121 and 1989 c. 6back

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