This note is provided for the Department of Justice Northern Ireland (DoJ NI) as responsible authority of the Police Pension Schemes (Northern Ireland). The purpose of the note is to provide the factors for determining the amount of Added Pension (AP) to be credited to a member's pension account in respect of lump sum and periodical payments made by members to purchase such pension.

This note should not be used for any purpose other than to calculate the amount of added pension to be credited to a member's pension account in respect of lump sum and periodical payments made by the member to purchase such pension.

There is a maximum overall amount of extra pension a member can purchase and this note provides guidance on how administrators can calculate the maximum payment that a member can make in respect of AP.

In the remainder of this note:

• The "Calculation of AP credit" section provides the methodology for calculating an AP credit.
• The "Overall limit of added pension" section sets out the limits on added pension.

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.