Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2014 comes into force

Implementation date: 6 April 2014

The order prescribes that the low earnings threshold for the tax years following 2013/14 is £15,100. The low earnings threshold is the amount by reference to which the surplus earnings bands are determined for calculating the state second pension in a state retirement pension. The order is consistent with an order made in Great Britain.