S.I. No. 343/2025 - Occupational Pension Schemes (Funding Standard) (Amendment) Regulations 2025

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 25th July, 2025.

I, JAMES BROWNE, Minister for Housing, Local Government and Heritage, in exercise of the powers conferred on me by section 632 of the Planning and Development Act 2024 (No. 34 of 2024), after consultation with the Minister for Social Protection (as adapted by the Employment Affairs and Social Protection (Alteration of Name of Department and Title of Minister) Order 2020 ( S.I. No. 447 of 2020 )) and with the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (as adapted by the Public Expenditure, National Development Plan Delivery and Reform (Alteration of Name of Department and Title of Minister) Order 2025 ( S.I. No. 243 of 2025 )), hereby make the following regulations:

Citation

1. These Regulations may be cited as the Occupational Pension Schemes (Funding Standard) (Amendment) Regulations 2025.

Amendment of Schedule C to Occupational Pension Schemes (Funding Standard) Regulations 1993

2. Part I of Schedule C (as amended by Regulation 2 of the Occupational Pension Schemes (Funding Standard) (Amendment) Regulations 2019 ( S.I. No. 39 of 2019 )) to the Occupational Pension Schemes (Funding Standard) Regulations 1993 ( S.I. No. 419 of 1993 ) is amended—

(a) by the substitution of “Any defined benefit scheme established under section 9 (1)(a) of the Local Government (Planning and Development) Act 1983 , section 119 of the Planning and Development Act 2000 or section 526 of the Planning and Development Act 2024 ” for “Any defined benefit scheme established under section 9 (1)(a) of the Local Government (Planning and Development) Act 1983 or section 119 of the Planning and Development Act 2000 ”, and

(b) by the substitution of “Any defined benefit scheme established under section 11 of the Local Government (Planning and Development) Act 1976 , section 121 of the Planning and Development Act 2000 or section 528 of the Planning and Development Act 2024 ” for “Any defined benefit scheme established under section 11 of the Local Government (Planning and Development) Act 1976 (No. 20 of 1976) or section 121 of the Planning and Development Act 2000 ”.

The Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation consents to the making of the foregoing Regulations.

GIVEN under my Official Seal,

2 July, 2025.

JACK CHAMBERS,

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.

GIVEN under my Official Seal,

3 July, 2025.

JAMES BROWNE,

Minister for Housing, Local Government and Heritage.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The purpose of these Regulations is to provide consequential amendments to Schedule C to the Occupational Pension Schemes (Funding Standard) Regulations 1993 ( S.I. No. 419 of 1993 ) that are required following the commencement of Part 17 of the Planning and Development Act 2024 (No. 34 of 2024) and the corresponding repeal of sections 119 and 121 of the Planning and Development Act 2000 (No. 30 of 2000).