The Department for Communities has made the State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2025 (S.R. 2025 No. 188). The instrument revalues state pension “debits” and “credits” arising from pension sharing to reflect the increase in the general level of prices. It comes into operation on 22 December 2025 for awards on advance claims by people who will reach pensionable age on or after 7 April 2026, and on 6 April 2026 for all other purposes.
The Order is made under sections 130AD and 165(1) and (4) of the Social Security Administration (Northern Ireland) Act 1992. Article 2 directs the percentage uplift to be applied, by reference to the table in the Schedule, for the tax year specified. Under paragraph 3 of Schedules 8 and 10 to the Pensions Act (Northern Ireland) 2015, the relevant debit or credit is revalued by the percentage specified by the last order under section 130AD to come into operation before the person reaches pensionable age.
Under the 2015 Act, a credit may be created when a person becomes entitled by virtue of pension sharing on divorce or dissolution (section 13), and a corresponding debit may apply to the other party (section 14). The revaluation mechanism ensures the appropriate weekly rate and any reduction reflect movements in prices between the original calculation and the point the person reaches pensionable age.
For the purposes of this instrument, “state pension” means the pension under Part 1 of the Pensions Act (Northern Ireland) 2015 (the new State Pension). “Pensionable age” is determined by paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995. The Order therefore applies to individuals with pension sharing adjustments who reach pensionable age from 7 April 2026 onwards.
Regulation 15(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 permits advance claims and awards. Article 1(1) of S.R. 2025 No. 188 ensures that, from 22 December 2025, the Department may make an award on such a claim incorporating the revalued debit or credit where the claimant’s pensionable age falls on or after 7 April 2026. For all other cases, the revaluation takes effect from 6 April 2026.
The Explanatory Note confirms this instrument corresponds to a Great Britain measure made by the Secretary of State for Work and Pensions (S.I. 2025/1220) under parallel provisions of the Social Security Administration Act 1992. This correspondence indicates consistent treatment of state pension sharing adjustments across UK jurisdictions within their respective legislative frameworks.
For practitioners, the practical effect is that settlement models and advisory materials should reflect the revaluation that will apply at state pension age. The percentage factors for the relevant tax year are set out in the Schedule to the Order and will be applied by the Department for Communities when determining the appropriate weekly rate and any reduction. The change concerns pension sharing adjustments only; it does not alter the headline weekly state pension rate.
The Order was sealed with the Official Seal of the Department for Communities on 27 November 2025 by David Tarr, a senior officer. Stakeholders should treat the Schedule to S.R. 2025 No. 188 as the definitive source for the applicable uplift percentages for each tax year referenced, and plan award calculations accordingly.