The Department for Communities has made a Statutory Rule entitled “The State Pension Debits and Credits (Revaluation) Order (Northern Ireland) 2025” (S.R. 2025 No. 188), which came into operation in accordance with Article 1(1).

The Rule is made under the powers conferred by sections 130AD and 165(1) and (4) of the Social Security Administration (Northern Ireland) Act 1992 and is subject to the negative resolution procedure. This negative Order specifies the percentage to be used to revalue new State Scheme Pension debits and credits created when a Pension Sharing Order is made in respect of a person's protected payment as part of a divorce settlement. The debits and credits are increased to make up any fall in their value in relation to increases in the general level of prices in the period since they were created. The Order will apply where: the Pension Sharing Order took effect in tax years 2016-17,2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23, 2023-24, 2024-25, 2025-26; and where the person subject to the debit or entitled to the credit, reaches State Pension age on or after 7th April 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 http://www.legislation.gov.uk/nisr.