The Department for Communities has made a Statutory Rule entitled “The Occupational Pensions (Revaluation) Order (Northern Ireland) 2025” (S.R. 2025 No. 185), which comes into operation on 1 January 2026.

The Rule specifies the percentage by which preserved pension rights are revalued for members of salary related occupational pension schemes who leave their scheme before pension age ("early leavers").

A Rule is made each year to apply to those who attain their scheme's normal pension age in the following calendar year. This year's Rule affects people who reach the scheme's normal pension age in 2026.

Copies of the Rule may be purchased from the Stationery Office at www.tsoshop.co.uk or by contacting TSO Customer Services on 0333 202 5070 or viewed online at www.legislation.gov.uk/nisr.