Where a scheme has more than one NPA, what figure should be input on the scheme return?
Where more than one NPA applies, we would like schemes to input the age that applies to the largest proportion of (ideally s179) liabilities. For example. if a scheme’s NPA was 65 for males and 60 for females prior to 1990, equalised at 60 between 1990 and 1995 and 65 thereafter, in general, the majority of pre- 97 liabilities would related to NPA 65. However, if the scheme had a large proportion of members with the majority of their service between 1990 and 1995, or a significant number of females with pre 1990 benefits payable from 60, then an NPA of 60 may apply to the majority of liabilities.
