Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2006 comes into force

Implementation date: 6 April 2006

The Order provides that the low earnings threshold for the tax years following 2005-2006 shall be £12,500. The low earnings threshold is the amount by reference to which the three surplus earnings bands are determined for the purpose of calculating the additional pension (the state second pension) in a state retirement pension. The Order can be viewed on the OPSI website.