NILGOSC

 

Circular 05/2006b – July 2006


 

Impact of the recent tax changes on the Local Government Pension Scheme

 

As many of you will be aware there have been some significant changes to the tax rules governing pension schemes including the LGPS in Northern Ireland. Very briefly, the rules introduced are much more generous than before and allow members to pay more in (and receive tax relief at either 22% or 40%) to improve their benefits, including the tax-free cash sum at retirement. The normal Scheme lump sum represents approximately 15 per cent of a member’s fund value, but the new tax rules permit up to 25 per cent of fund value to be taken as tax-free cash. By paying AVCs a member can now increase his/her lump sum without having to give up pension to do so.

 

Even in the first few months since the changes, we have witnessed a significant increase in members wanting to make additional voluntary contributions, especially to boost their tax-free cash sum. Before the changes were made, members making AVCs had to elect to purchase a pension with their AVC fund at retirement. The option to take the fund as a tax free cash sum (subject to certain limits) provides additional flexibility for members, even for those on target to achieve 40 years service.

 

More and more members are looking at their retirement plans much more closely, especially if they wish to retire early. The tax changes are helpful in that respect in that the AVC facility may be of interest even to those with only a short time to retirement, if looking to boost the tax free cash sum that they will receive.

 

Our in-house AVC provider, Prudential, has been active in promoting the AVC facility to members and since their appointment in 2001, over 1500 members have began making additional provision for their retirement. The NILGOS Committee regularly reviews the performance of its AVC provider, taking independent advice from its investment advisers, and I am pleased to report that the Committee is satisfied with the service being provided by Prudential in all respects, including the investment performance of their funds.

 

Up until now the main thrust of educating members about the AVC facility has been via newsletter updates and delivering presentations to staff.

 

Given the importance of the latest changes and also from feedback from senior management at some organisations in recent months we have asked Prudential to make available an individual meeting service at work locations so that chief executives, directors and senior managers can discuss their own situation on a one to one basis.

 

Such individual meetings will be arranged on a first come first served basis.

 

Group presentations for your staff can also still be arranged upon request and we encourage you to make this service available to your staff.

 

To request either service, please contact our AVC account manager at Prudential, Robert Stormonth either by e-mail at robert.stormonth@prudential.co.uk or by telephone on 01236 763486. Robert will be pleased to discuss your requirements with you and make the necessary arrangements.

 

Yours sincerely

 

Lynda White

 

L M White (Mrs)

Pensions Manager