S.I. No. 53/2026 - Occupational Pension Schemes (Revaluation) Regulations 2026

S.I. No. 53/2026 - Occupational Pension Schemes (Revaluation) Regulations 2026 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2026 S.I. No. 53/2026 - Occupational Pension Schemes (Revaluation) Regulations 2026 S.I. No. 53/2026 - Occupational Pension Schemes (Revaluation) Regulations 2026 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 20th February, 2026. I, Dara Calleary, 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 )), in exercise of the powers conferred on me by sections 5 and 33 (as amended by section 23 of the Social Welfare and Pensions Act 2012 (No. 12 of 2012)) of the Pensions Act 1990 (No. 25 of 1990), and having consulted with the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, hereby make the following Regulations: Citation 1. These Regulations may be cited as the Occupational Pension Schemes (Revaluation) Regulations 2026. Rate of Revaluation of Preserved Benefit 2. In accordance with Section 33 of the Pensions Act there shall be a 2.2% revaluation of preserved benefits for 2025. GIVEN under my Official Seal, 10 February, 2026. DARA CALLEARY, Minister for Social Protection. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations provide for changes in the percentage by which the amount of a preserved benefit is to be increased or decreased in a specified year. There shall be a 2.2% revaluation of preserved benefits under section 33 of the Pensions Act 1990 for 2025. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais