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The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023

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Remedial arrangements to pay voluntary contributions to secure EPA rights N.I.

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35.—(1) This regulation applies to a remedy member (“M”) who—

(a)was, immediately before 1st April 2022, a full protection member within the meaning given to that term by paragraph 1 of Schedule 2 to the 2014 Regulations, and

(b)is not a deceased member.

(2) M may elect to enter into an arrangement (a “remedial arrangement”) to pay voluntary contributions to the PCSPS(NI) for rights to EPA in accordance with—

(a)Part 3 of Schedule 1 to the 2014 Regulations, and

(b)this regulation.

(3) M may only enter into a remedial arrangement—

(a)in respect of a period of M’s remediable service,

(b)if the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule, M would, during the period of M’s remediable service, have entered into a similar arrangement,

(c)before—

(i)the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii)such later time as the scheme manager considers reasonable in all the circumstances, and

(d)after the scheme manager has approved an application made in accordance with paragraph (4).

(4) An application is made in accordance with this paragraph where—

(a)the application is in writing in a form and manner determined by the scheme manager,

(b)it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of—

(i)determining the matters mentioned in paragraph (3)(b);

(ii)complying with any requirement imposed by Part 3 of Schedule 1 to the 2014 Regulations in connection with exercising an option to pay voluntary contributions for rights to EPA, and

(c)it is received by the scheme manager—

(i)before the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii)such later time as the scheme manager considers reasonable in all the circumstances.

(5) Where M enters into a remedial arrangement—

(a)the scheme manager must confer rights under the PCSPS(NI) which are equivalent to the rights M would have secured had M entered into a similar arrangement but for a relevant breach of a non-discrimination rule, and

(b)M owes to the scheme manager an amount equal to—

(i)the aggregate of the voluntary contributions which M would have owed had M entered into the remedial arrangement at the time M would have entered into a similar arrangement but for a relevant breach of a non-discrimination rule, less

(ii)tax relief amounts calculated in accordance with direction 12(2) to (7) of the PSP Directions 2023.

(6) Where a determination is made in accordance with direction 12(6) of the PSP Directions 2023, the following apply—

(a)direction 12(8) (provision of explanation);

(b)direction 12(9) and (10) (appeals).

(7) Paragraph (8) applies where—

(a)M is a deferred choice member who enters into a remedial arrangement, and

(b)the end of the section 10 election period in relation to M passes and no section 10 election is made, or deemed to be made, in relation to M’s remediable service.

(8) Where this paragraph applies—

(a)the rights mentioned in paragraph (5)(a) are extinguished, and

(b)the scheme manager owes M or, where M is deceased, M’s personal representatives the amount mentioned in paragraph (5)(b).

Commencement Information

I1Reg. 35 in operation at 1.10.2023, see reg. 1(b)

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