The State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2025
Source: legislation.gov.uk (2025-12-03)

This Order corresponds to an Order (S.I. 2025/1220) made by the Secretary of State for Work and Pensions under sections 148AD(2) and (3) and 189(1) and (4) of the Social Security Administration Act 1992 (c. 5).

Valid from 22/12/2025

Statutory Rules of Northern Ireland

2025 No. 188

Social Security

The State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2025

Made

27th November 2025

Coming into operation in accordance with Article 1(1)

This Order is made in exercise of the powers conferred by sections 130AD and 165(1) and (4) of the Social Security Administration (Northern Ireland) Act 1992(1 (\"#f00001\")) and now vested in the Department for Communities(2 (\"#f00002\")).

The Secretary of State for Work and Pensions has made an Order(3 (\"#f00003\")) under sections 148AD(2) and (3) and 189(1) and (4) of the Social Security Administration Act 1992(4 (\"#f00004\")).

Accordingly the Department for Communities makes the following Order.

Citation, commencement and interpretationN.I.

1.—(1) This Order may be cited as the State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2025 and shall come into operation on—

(a)22nd December 2025 for the purpose of making an award on a claim for a state pension under regulation 15(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987(5 (\"#f00005\")) (advance notice of retirement and claim for and award of pension) to a person who reaches pensionable age(6 (\"#f00006\")) on or after 7th April 2026; and

(b)6th April 2026 for all other purposes.

(2) In this Article “a state pension” means a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015(7 (\"#f00007\")).

Commencement Information

I1Art. 1 in operation at 22.12.2025 for specified purposes, see art. 1(1)(a) (\"http://www.legislation.gov.uk/id/nisr/2025/188/article/1/1/a\")

I2Art. 1 in operation at 6.4.2026 in so far as not already in force, see art. 1(1)(b) (\"http://www.legislation.gov.uk/id/nisr/2025/188/article/1/1/b\")

The increase in the amount of relevant debits or creditsN.I.

2. For the purposes of paragraph 3 of each of Schedules 8 and 10 to the Pensions Act (Northern Ireland) 2015 (pension sharing: appropriate weekly rate and reduction), the amount of relevant debits or credits for the tax year specified in the first column of the table set out in the Schedule to this Order is directed to be increased by the percentage of their amount specified in the corresponding entry in the second column.

Commencement Information

I3Art. 2 in operation at 22.12.2025 for specified purposes, see art. 1(1)(a) (\"http://www.legislation.gov.uk/id/nisr/2025/188/article/1/1/a\")

I4Art. 2 in operation at 6.4.2026 in so far as not already in force, see art. 1(1)(b) (\"http://www.legislation.gov.uk/id/nisr/2025/188/article/1/1/b\")

Sealed with the Official Seal of the Department for Communities on 27th November 2025

(L.S.)

David Tarr

A senior officer of the Department for Communities

Article 2

SCHEDULEN.I.Percentage increase of the amounts of relevant debits or credits for specified tax years

Commencement Information

I5Sch. in operation at 22.12.2025, see art. 1(1)(a) (\"http://www.legislation.gov.uk/id/nisr/2025/188/article/1/1/a\")

Tax yearPercentage increase2016-201739.22017-201837.82018-201933.82019-202030.72020-202128.52021-202227.92022-202324.xx-xxxx-xxxx.xx-xxxx-xxxx.xx-xxxx-xxxx.8

EXPLANATORY NOTE

(This note is not part of the Order)

This Order corresponds to an Order (S.I. 2025/1220 (\"http://www.legislation.gov.uk/id/uksi/2025/1220\")) made by the Secretary of State for Work and Pensions under sections 148AD(2) and (3) and 189(1) and (4) of the Social Security Administration Act 1992 (c. 5) (\"http://www.legislation.gov.uk/id/ukpga/1992/5\").

Article 2 of this Order revalues debits and credits under Article 46A(2) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11) (\"http://www.legislation.gov.uk/id/nisi/1999/3147\")) in accordance with the increase in the general level of prices.

Under paragraph 3 of each of Schedules 8 and 10 to the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)) (\"http://www.legislation.gov.uk/id/nia/2015/5\") (“the 2015 Act”) debits to which a person is subject (under section 14 of the 2015 Act) and credits to which a person is entitled (under section 13 of the 2015 Act) are revalued by the percentage specified by the last order under section 130AD of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (\"http://www.legislation.gov.uk/id/ukpga/1992/8\") to come into operation before the person reached pensionable age. Pensionable age has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22) (\"http://www.legislation.gov.uk/id/nisi/1995/3213\")).

Article 1(1) ensures that the revaluation of relevant debits and credits will apply to persons reaching pensionable age on or after 7th April 2026, including those who make an advance claim for a state pension under regulation 15(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 465 (\"http://www.legislation.gov.uk/id/nisr/1987/465\")).

(1)

1992 c. 8 (\"http://www.legislation.gov.uk/id/ukpga/1992/8\"); section 130AD was inserted by paragraph 7 of Schedule 11 to the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)) (\"http://www.legislation.gov.uk/id/nia/2015/5\"); section 165(1) was amended by paragraph 49(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions etc.) (Northern Ireland) Order 1999 (S.I. 1999/671 (\"http://www.legislation.gov.uk/id/uksi/1999/671\")) and section 18(5) of the National Insurance Contributions Act 2014 (c. 7) (\"http://www.legislation.gov.uk/id/ukpga/2014/7\")

(2)

See Article 8(b) of S.R. 1999 No. 481 (\"http://www.legislation.gov.uk/id/nisr/1999/481\") and section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.)) (\"http://www.legislation.gov.uk/id/nia/2016/5\")

(3)

S.I. 2025/1220 (\"http://www.legislation.gov.uk/id/uksi/2025/1220\")

(4)

1992 c. 5 (\"http://www.legislation.gov.uk/id/ukpga/1992/5\")

(5)

S. R. 1987 No. 465 (\"http://www.legislation.gov.uk/id/nisr/1987/465\"); regulation 15(1) was amended by regulation 2(6) of S.R. 2005 No. 299 (\"http://www.legislation.gov.uk/id/nisr/2005/299\") and Article 9(7)(a) of S.R. 2015 No. 411 (\"http://www.legislation.gov.uk/id/nisr/2015/411\")

(6)

For the meaning of “pensionable age” see section 167(1) of the Social Security Administration (Northern Ireland) Act 1992 which refers to paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22) (\"http://www.legislation.gov.uk/id/nisi/1995/3213\"))

(7)

2015 c. 5 (N.I.) (\"http://www.legislation.gov.uk/id/nia/2015/5\")