#2026/111Northern Ireland Local Government Pension Scheme Amendment Regulations 2026
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This law changes how some annual benefit statement rules apply under the Northern Ireland Local Government Pension Scheme. It applies from 1 October 2023, although it comes into operation on 31 August 2026. The practical effect is mainly for pension administrators and certain scheme members, including eligible members and pension credit members. Administrators should check which annual statement requirements are modified for these groups and apply the changes retrospectively where needed.
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Key Changes
- Applies changes to the Northern Ireland Local Government Pension Scheme from 1 October 2023
- Modifies how certain annual benefit statement rules apply to eligible members and pension credit members
- Requires pension administrators to account for retrospective application when handling affected member records
Obligations
What this law requires
Apply the amendments to annual benefit statement requirements under the Northern Ireland Local Government Pension Scheme with retrospective effect from 1 October 2023, despite the Regulations coming into operation on 31 August 2026.
Review annual benefit statement handling for eligible members and pension credit members and apply the modified statement requirements where those member categories are affected by the amendments.