§ Mr. Kilfedderasked the Secretary of State for Northern Ireland why the Northern Ireland Superannuation Act is different from the equivalent enactment in Great Britain, where an enhanced payment is able to count for superannuation purposes, while extra payment in recognition of additional responsibilities cannot be counted as remuneration under the Northern Ireland legislation.
§ Mr. Peter MillsThe Northern Ireland Local Government Superannuation Regulations, which were made in 1950 after close consultation with the employers and staff associations, do not follow at all points the provisions of the Local Government Superannuation Scheme in England and Wales. Generally speaking the differences have been to the advantage of the Northern Ireland local authority officer.
The definition of the word "remuneration" in the Northern Ireland regulations excludes
payments for work of a casual or nonrecurring nature"."Remuneration" for superannuation purposes has accordingly been interpreted by Northern Ireland local authorities as excluding extra payments made temporarily for temporary additional duties, including those arising from reorganisation.
This interpretation has been to the advantage of the great majority of Northern Ireland officers since they will not have to pay superannuation contributions on these extra payments. A few officers who retired recently would naturally like to have such extra remuneration included in the salary on which their retirement benefits are calculated. I understand that this is possible in England and Wales, since the definition of "remuneration" in the relevant legislation is less precise.