The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

• (b) the benefits payable to or in respect of pension credit members are not aggregated for any purpose with benefits payable to or in respect of those persons in any other capacity or as pension credit members deriving their pension credit benefits from any other pension debit member.

• (2) Those provisions are-

• article 65 (determination by the Board);article 67 (appeal against decision of the Board);article 84 (withdrawal of pension on conviction of certain offences);article 85 (payment of awards);article 87(1) to (5) and (10) (payments of awards-supplementary); andarticle 90 (establishment, maintenance and operation of Firefighters’ Pension Fund).

PART K — SPECIAL CASES

Guaranteed minimum pensions

78

• (1) This article applies where a person who is or has been a regular firefighter has a guaranteed minimum in relation to a pension provided by this Scheme by reason of service before 6th April 1997 which is contracted-out employment by reference to the Scheme.

• (2) Subject to paragraphs (3) to (7)—

• (a) the person is entitled from the date on which he attains state pensionable age to a pension at a weekly rate equal to his guaranteed minimum;

• (b) in the case of a man who dies at any time and leaves a widow or civil partner, that widow or civil partner is entitled to a pension at a weekly rate equal to half his guaranteed minimum; and

• (c) in the case of a woman who dies at any time and leaves a widower or civil partner, that widower or civil partner is entitled to a pension at a weekly rate equal to half of that part of the deceased’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years up to and including the tax year 1996-1997.

• (3) A pension to which a person is entitled under paragraph (2)(a) is not payable for any period within 5 years after his attaining state pensionable age during which—

• (a) he is continuing to serve as a regular firefighter; or

• (b) a decision under article 83 (withdrawal of pension during employment as regular firefighter) taken by the Board before he attained state pensionable age has effect.

• (4) An entitlement to a pension under paragraph (2)(b) or (c) ceases if the person entitled remarries or forms a civil partnership before attaining state pensionable age.

• (5) Where a person is entitled to a pension under any other provision of this Scheme—

• (a) a pension under paragraph (2) is payable only if it is greater than the other pension, disregarding any secured portion; and

• (b) if a pension under paragraph (2) is paid, only the secured portion, if any, of the other pension is payable.

• (6) For the purposes of paragraph (5), a pension includes any increase in it under the Pensions (Increase) Act (Northern Ireland) 1971²⁶.

• (7) In relation to a pension under paragraph (2)—

• (a) article 19 (commutation of small pensions) applies as it applies in relation to a pension under Part B; and

• (b) article 84 (withdrawal of pension on conviction of certain offences) applies as it applies in relation to a pension under Part B or C but as if article 84(2)(b) were omitted.

• (8) A pension under paragraph (2) shall not be reduced or extinguished except as provided in this article.

Revaluation of guaranteed minimum

79

• (1) This article applies where a person—

• (a) has ceased to serve as a regular firefighter; or

• (b) has elected under article 59 not to pay pension contributions,

and has taken a right to a cash equivalent by exercising the option conferred by section 91(1) of the Pension Schemes (Northern Ireland) Act 1993²⁷ (“the 1993 Act”) wholly or partly in the way specified in section 91(2)(c) of that Act (purchase of annuity).

• (2) Where this article applies, to the extent that the person’s guaranteed minimum is otherwise appropriately secured within the meaning of section 15(3) of the 1993 Act—

• (a) for the purposes of section 10(2) of that Act (amount of guaranteed minimum) his earnings factors shall be determined by reference to the last order under section 130 of the Social Security Administration (Northern Ireland) Act 1992²⁸ to come into force before the end of the tax year in which he ceased to serve as a regular firefighter or, as the case may be, in which his election under article 59 took effect and without reference to any subsequent order; and

• (b) the weekly equivalent mentioned in section 10(2) of the 1993 Act shall be increased—

• (i) by at least the prescribed percentage for each relevant year after the end of the tax year in which he ceased to serve as a regular firefighter or, as the case may be, in which his election under article 59 took effect, and

• (ii) in accordance with such additional requirements as may be prescribed for the purposes of section 12(3) of the 1993 Act²⁹.

• (3) In this article—

• “relevant year” has the meaning given in section 10(8) of the 1993 Act³⁰;

• “prescribed percentage” has the meaning given in regulation 62 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996³¹.

PART L — REVISION AND WITHDRAWAL OF AWARDS

Review of ill-health and certain deferred pensions

80

• (1) So long as a person—

• (a) has been in receipt of an ill-health pension for less than 10 years; and

• (b) is under the age of 60,

the Board shall consider, at such intervals as it thinks proper, whether he has become capable of carrying out any duty appropriate to the role from which he retired on grounds of ill-health.

• (2) So long as a person—

• (a) has been in receipt of a higher tier ill-health pension for less than 10 years; and

• (b) is under the age of 60,

the Board shall also consider, at such intervals as it thinks proper, whether he has become capable of undertaking regular employment.

• (3) So long as a person—

• (a) is in receipt of payments in respect of a deferred pension under article 16; and

• (b) is under the age of 60,

the Board shall also consider, at such intervals as it thinks proper, whether he has become capable—

• (i) of carrying out any duty appropriate to the role from which he retired on grounds of ill-health; or

• (ii) of undertaking regular employment.

• (c) In this Part, “regular employment” means employment for at least 30 hours a week on average over a period of 12 consecutive months beginning with the date on which the issue of his capacity for undertaking employment arises.

Consequences of review

81

• (1) If, on such consideration as is mentioned in article 80(2), it is found that a person has become capable of undertaking regular employment, the Board shall immediately terminate his higher tier ill-health pension.

• (2) A lower tier ill-health pension shall continue to be paid to a person whose higher tier ill-health pension is terminated as mentioned in paragraph (1) unless—

• (a) on such consideration as is mentioned in article 80, it is found that he has become capable of performing the duties appropriate to the role from which he retired on the grounds of ill-health; and

• (b) the Board make him an offer of employment in that role (“a paragraph (2)(b) offer”).

• (3) Entitlement to a lower tier ill-health pension shall cease, with immediate effect, where a person accepts or declines a paragraph (2)(b) offer.

• (4) A person who declines a paragraph (2)(b) offer shall then become entitled to a deferred pension under article 16.

Reduction of award in case of default

82

• (1) Subject to paragraph (2), where a person—

• (a) is permanently disabled; and

• (b) has brought about or contributed to his infirmity by his own serious and culpable negligence or misconduct,

the Board may reduce any ill-health award payable to him by it to not less than half its full amount.

• (2) Where—

• (a) a pension has been reduced under paragraph (1); and

• (b) then the person attains the age of 60 the amount of the reduced pension is less than that of the notional deferred pension,

the amount of the reduced pension shall be increased to that of the notional deferred pension.

• (3) The notional deferred pension is the deferred pension that would have been payable if the person had become entitled to one on the date of his ceasing to serve.

Withdrawal of pension during service as regular firefighter

83

The Board may withdraw the whole or any part of the pension, except a pension under Part C (Awards on death – spouses and civil partners), for any period during which the person entitled to it is serving as a regular firefighter in a fire and rescue service maintained under the Fire and Rescue Services Act 2004.

Withdrawal of pension on conviction of certain offences

84

• (1) Subject to paragraph (4), in the circumstances specified in paragraph (2), the Board may withdraw a pension in whole or in part, and permanently or temporarily as it may specify.

• (2) The circumstances are—

• (a) that the person entitled to the pension (“the pensioner”) has been convicted of an offence falling within paragraph (3), and in the case of a pension under Part C that the offence was committed after the death on which the pensioner became entitled to it; or

• (b) that the pensioner has been convicted of an offence committed in connection with his service as a member of the fire and rescue service which is certified by a Minister of the Crown either to have been gravely injurious to the interests of the State or to be liable to lead to serious loss of confidence in the public service.

• (3) The offences mentioned in paragraph (2)(a) are—

• (a) an offence of treason; and

• (b) one or more offences under the Official Secrets Acts 1911 to 1989³² for which the pensioner has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years.

• (4) In determining whether the withdrawal of a pension should—

• (a) be permanent or temporary; and

• (b) affect the pension in whole or in part,

the Board may make different determinations in respect of the secured and unsecured portions of the pension; but the secured portion may not be withdrawn permanently and may only be withdrawn temporarily for a period ending before the pensioner attains state pensionable age or one during which he is imprisoned or otherwise detained in legal custody.

• (5) The Board may, to such extent as it thinks fit—

• (a) apply for the benefit of any dependant of the pensioner’s; or

• (b) restore to the pensioner,

so much of any pension as has been withdrawn under this article.

PART M — PAYMENT OF AWARDS AND FINANCIAL PROVISIONS

Payment of awards

85

• (1) While a pension or allowance is payable—

• (a) it is payable in respect of each week; and

• (b) the Board shall discharge its liability in respect of it by making payments in advance at such reasonable intervals as it may determine,

but payment may be delayed to the extent necessary for determining any question as to the liability of the Board.

• (2) Where a person dies after receiving a payment in advance in respect of a pension or allowance, no claim for repayment shall be made on the ground that the payment or any part of it is referable to a period after his death.

• (3) Where, after receiving a payment in advance in respect of a pension under Part C, a surviving spouse or civil partner marries or forms a subsequent civil partnership, no claim for repayment shall be made on the ground that the payment of any part of it is referable to a period after the remarriage or, as the case may be, the formation of the new civil partnership.

• (4) Subject to paragraphs (5) to (7), pensions under Part C and allowances under Part D (“survivors’ benefits”) are payable from the date of the death.

• (5) Subject to paragraphs (6) and (7), in the case of a posthumous child any allowance under Part D is payable from the date of his birth.

• (6) Where the deceased—

• (a) was in receipt of a pension; and

• (b) died during a period in respect of which he had already received it,

no survivors’ benefits are payable before the end of that period.

• (7) Where the deceased received a gratuity survivors’ benefits are payable from the first anniversary of his death or such earlier date as the Board, in the circumstances of the case, thinks fit.

• (8) A gratuity shall be paid in one sum as soon as the entitlement to it arises, except that—

• (a) payment may be delayed to the extent necessary for determining any question as to the liability of the Board; and

• (b) if the Board is satisfied that it would be to the advantage of the person entitled, it may pay a gratuity in instalments of such reasonable amounts and over such reasonable period as it thinks fit.

• (9) Where a person is entitled under article 17 to the repayment of his aggregate pension contributions, the Board is not obliged to make payment—

• (a) until the expiration of a year from the date of his retirement; or

• (b) until he requests payment,

whichever is the earlier.

Prevention of duplication

86

• (1) This article applies where a person is entitled in respect of any particular period to two or more pensions or allowances under this Scheme or the Compensation Scheme.

• (2) A pension payable—

• (a) under article 20 to the beneficiary of an allocation;

• (b) under article 78 (guaranteed minimum pensions);

• (c) under article 74 (pension credit member’s entitlement to pension)

is not a pension for the purposes of this article.

• (3) Subject to paragraph (4), where this article applies only one of the pensions or allowances shall be paid in respect of the period in question; if they are for the time being unequal in amount, the one to be paid is the largest of them.

• (4) For the purposes of this article, where a person is entitled—

• (a) under the Compensation Scheme to an injury pension and also under article 13, 14, 15 or 16 to an ordinary, short service, ill-health or deferred pension; or

• (b) to a pension in respect of service as a member of the fire and rescue service and also to a pension as the surviving spouse or civil partner of such a member; or

• (c) to pensions as the surviving child of both parents who served as members of the fire and rescue service,

those pensions shall be treated as one.

Payment of awards - supplementary

87

• (1) Any sum payable to a minor in respect of an award may, if the Board thinks fit, be paid by it to such other person as it may determine, who shall, in accordance with any directions given by the Board, apply it for the minor’s benefit.

• (2) If it appears to the Board that a person entitled to payment of an award is, by reason of mental disorder or otherwise, incapable of managing his affairs—

• (a) it may pay the award or any part of it to a person having the care of the person entitled, or such other person as it may determine; and

• (b) insofar as it does not pay the award in that manner, it may apply it in such manner as it thinks fit for the benefit of the person entitled or his dependants.

• (3) On the death of a person to whom there was due in respect of an award a sum not exceeding the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967³³ and applying in relation to the death, the Board may, as it thinks fit, without requiring the production of probate or any other proof of title—

• (a) where only one person appears to be beneficially entitled to the personal estate of the deceased, pay the sum to that person; or

• (b) in any other case, either pay the sum to one of the persons appearing to be so entitled or distribute it among all or any of them in such proportions as the Board may determine.

• (4) An assignment of or charge on an award is void to the extent that—

• (a) it is in favour of a person other than a dependent of the person entitled to the award; or

• (b) it relates to a sum due in respect of the secured portion of an ordinary, short service, ill-health or deferred pension for a period beyond state pensionable age; or

• (c) to pensions as the surviving child of both parents who served as members of the fire and rescue service.

• (5) On the bankruptcy of a person entitled to an award the award does not pass to any trustee or other person acting on behalf of the creditors.

• (6) Subject to paragraphs (7) to (9), where as a result of fraud, theft or negligence on the part of a regular firefighter in connection with his employment there has been a loss to the funds the Board, the Board may withhold all or part of any sums becoming due to him from the Board in respect of a pension.

• (7) The total amount withheld under paragraph (6) must not exceed the amount of the loss; and in the event of any dispute as to the amount of the loss nothing may be withheld unless the loss has become recoverable from the person entitled to the pension under the order of a competent court.

• (8) There shall not in any case be withheld—

• (a) where a sum is due in respect of a period beyond state pensionable age, any amount in respect of the secured portion of an ordinary, short service or ill-health pension; or

• (b) any part of a sum due that is not attributable to service as a member of the fire and rescue service.

• (9) The Board shall provide the person entitled to the award with a certificate showing the amount withheld.

• (10) In this article a reference to an award is a reference to a pension, allowance, gratuity or other award under this Scheme.

PART N — SCHEME ADMINISTRATION, RECEIPTS AND EXPENSES

Scheme administrator for purposes of Part 4 of Finance Act 2004

88

For the purposes of Part 4 (pension schemes, etc) of the Finance Act 2004, the Head of the Department of Health, Social Services and Public Safety shall be the scheme administrator of this Scheme³⁴.

PART O — SUPPLEMENTAL PROVISION

Transitional and other matters

89

• (1) Schedule 10 has effect with respect to transitional and other matters in connection with the coming into operation of this Scheme.

• (2) Nothing in Schedule 10 is intended to affect the general operation of section 28 of the Interpretation Act (Northern Ireland) 1954³⁵ (effect of repeal).

PART P — FIREFIGHTERS’ PENSION FUND

Establishment, maintenance and operation of Firefighters’ Pension Fund

90

• (1) For the purposes of this Scheme, and in connection with rights acquired and liabilities incurred under the 1973 Scheme or previous Firemen’s Pension Schemes and transferred to the Board, the Board shall establish and maintain, in accordance with proper practices, a pension fund, which shall be known as their Firefighters’ Pension Fund (in this Part referred to as the FPF).

• (2) Without prejudice to the generality of paragraph (1), there shall be credited to the FPF or, where a transfer is made to the FPF from any other fund maintained by the Board, credited to the FPF and debited to that other fund—

• (a) sums receivable from firefighters in respect of periods treated as reckonable by virtue of paragraph (3) of article 46 (current service);

• (b) sums receivable under article 53 (receipt of transfer value);

• (c) sums receivable from English, Scottish or Welsh fire and rescue authorities under provisions of the Firefighters’ Pension Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992³⁶ as it has effect in England and Scotland or the Firefighters’ Pension Scheme (Wales) Order 2004³⁷ equivalent to article 54 (transfer payments between fire and rescue authorities);

• (d) the amount of the Board’s annual contributions under paragraph (3) of article 57 (pension contributions).

• (3) Without prejudice to the generality of paragraph (1), there shall be payable out of the FPF or, if a transfer is made from the FPF to any other fund maintained by the Board, debited to the FPF and credited to that other fund—

• (a) sums payable under article 17 (repayment of aggregate pension contributions);

• (b) awards payable under any provision of this Scheme (including the commuted portion of a pension to which article 18 (commutation: general provision) applies);

• (c) sums payable under article 54 (transfer payments between fire authorities);

• (d) sums payable under article 55 (payment of transfer values) by way of transfer values or cash or part cash equivalents; and

• (e) the amount of any refund of employer’s contributions under article 17 or 59(4).

• (4) Every amount to be paid or repaid to or by the Board under this Part shall be credited or, as the case may be, debited, to the FPF.

• (5) In this Part—

• (a) references to the total amount payable out of the FPF do not include references to any amount which the Department required the Board to pay to it under any of articles 94 to 97; and

• (b) references to the total amount credited to the FPF do not include references to any amount which the Department pays to the Board for crediting to the FPF under any of articles 94 to 97.

Special payments and transfers into Firefighters’ Pension Fund

91

• (1) The Board shall make transfers into their FPF in accordance with paragraphs (2) to (5).

• (2) In respect of each firefighter employed by the Board who retires on or after 1st April 2005 and before 1st April 2006 with an entitlement to immediate payment of an ill-health award under article 17 (ill-health award), the Board shall, as soon as reasonably practicable after the date on which this Order comes into operation, transfer into the FPF an amount equal to that firefighter’s average pensionable pay.

• (3) In respect of each firefighter employed by the Board who retires on or after 1st April 2006 with an entitlement to immediate payment of a higher tier ill-health award under article 15, the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the higher tier ill-health charge applicable in respect of that pension.

• (4) In respect of each firefighter employed by the Board who retires on or after 1st April 2006—

• (a) with an entitlement to immediate payment of a lower tier ill-health award under article 15 (ill-health awards) ; and

• (b) with no entitlement to a higher tier ill-health award,

the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the lower tier ill-health charge applicable in respect of that pension.

• (5) The amount to be transferred under paragraph (3) or (4) shall be transferred in accordance with arrangements agreed with the Department.

Transfer from Firefighters’ Pension Fund

92

• (1) Where, in consequence of a review under article 80 (review of ill-health and certain deferred pensions)—

• (a) a higher tier ill-health pension is cancelled before all the instalments of the higher tier ill-health charge in respect of that pension have been transferred in accordance with article 91; and

• (b) a lower tier ill-health pension continues to be paid,

the amount referred to in paragraph (2) shall be transferred from the FPF to any other fund maintained by the Board.

• (2) The amount is an amount equal to the difference between—

• (a) the aggregate of such instalments of the higher tier ill-health charge as have been transferred in accordance with article 91; and

• (b) the aggregate amount that would have been transferred if—

• (i) the lower tier ill-health charge had always applied in respect of the pension, and

• (ii) instalments of that charge had been transferred on the dates on which instalments of the higher tier ill-health charge were transferred.

• (3) For the purposes of ascertaining the amount to be transferred in accordance with paragraph (2), the Board shall request the Department to determine the amount of notional lower tier ill-health charge in respect of the pension concerned.

• (4) Where a person declines an offer of employment under paragraph (2)(b) of article 81 (consequences of review) and does not again take up employment in the fire and rescue service—

• (a) article 91(3) or (4) (as the case may be) shall be disregarded in his case (to the extent that it remains to be complied with); and

• (b) the Board—

• (i) shall not make any transfer into the FPF in respect of him as regards any time after the date on which it receives notice that the offer has been rejected; and

• (ii) shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been terminated.

• (5) Where—

• (a) a higher tier ill-health pension or a lower tier ill-health pension is wholly and permanently withdrawn under article 84 (withdrawal of pension on conviction of certain offences); and

• (b) the former recipient of that pension does not again take up employment in the fire and rescue service,

article 91(3) or (4) (as the case may be) shall be disregarded in his case (to the extent that it remains to be complied with); and the Board shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been terminated.

Excess amounts – information

93

• (1) Beginning with the financial year ending on 31st March 2007, the Board shall, in relation to each financial year, send the following information to the Department—

• (a) the total amount that the Board estimate will be payable out of their FPF in that year;

• (b) the total amount that the Board estimate will be credited to their FPF in that year;

• (c) the Board’s un-audited statement of accounts for that year;

• (d) the Board’s statement of accounts for that year, as it is after the Board’s auditor issues his certificate and opinion, including or together with that certificate and opinion;

• (e) the total amount payable out of the Board’s FPF in that year; and

• (f) the total amount credited to the Board’s FPF in that year.

• (2) In relation to the financial year ending on 31st March 2007, the Board shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department as soon as is reasonably practicable before that date (“the initial estimate”).

• (3) In relation to each financial year ending on or after 31st March 2008, the Board—

• (a) shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department in March in the financial year before the year in question (“the estimate”); and

• (b) if the Board revises the information referred to in those sub-paragraphs after it sends the estimate to the Department, may send that revised information to the Department in September during the year in question (“the revised estimate”).

• (4) The Board shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Department in July in the financial year following the year in question (“the un-audited information”).

• (5) The Board shall send to the Department as soon as reasonably practicable after the Board’s auditor issues his certificate and opinion on the Board’s accounts for the year in question (“the audited information”)—

• (a) the information referred to in sub-paragraph (d) of paragraph (1); and

• (b) if the Board revises the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Department, that information as revised.

• (6) For the purposes of this article, the auditor issues his certificate and opinion when—

• (a) he enters on the Board’s statement of accounts for the relevant year—

• (i) a certificate that he has completed the audit; and

• (ii) his opinion on the statement; or

• (b) where he makes a report to the Board at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.

Excess amounts – estimated deficits

94

• (1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year, it shall pay to the Board an amount equal to the likely deficit.

• (2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that —

• (a) the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year; and

• (b) the deficit is more than—

• (i) the amount paid or payable by it to the Board by virtue of paragraph (1) in relation to the relevant year; or

• (ii) where no such amount was paid or payable by it, zero,

it may pay to the Board such amount as it thinks fit.

• (3) The aggregate of the amounts paid to the Board under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely deficit for that year.

• (4) Where the Department pays an amount to the Board under paragraph (2), any amount paid or payable to it in relation to the year in question under article 95(1) shall not be payable and, if already paid, the Department shall repay it to the Board.

• (5) An amount payable to the Board under paragraph (1) shall be paid—

• (a) where the year in question ends on 31st March 2007, on or before that date;

• (b) where the year in question ends on or after 31st March 2008, in July in the year in question.

• (6) Any amount payable or repayable by the Department to the Board under paragraph (2) or (4) shall be paid or repaid before the end of the year in question.

Excess amounts – estimated surpluses

95

• (1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of their FPF in that year, it shall require the Board to pay to it an amount equal to the likely surplus.

• (2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

• (a) the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of the Board’s FPF in that year; and

• (b) the difference between those total amounts is more than—

• (i) the amount paid or payable by the Board to him under paragraph (1) in the year in question; or

• (ii) where no such amount was paid or payable by the Board, zero,

it may require the Board to pay to it such amount as it may by notice specify.

• (3) The aggregate of the amounts paid to the Department under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely surplus for that year.

• (4) Where the Department requires the Board to pay an amount to it by virtue of paragraph (2), any amount paid or payable by the Department to the Board under article 94(1), shall not be payable and, if already paid, the Board shall repay it to the Department.

• (5) The Department shall give to the Board, on or before the 3rd March in the year in question, written notice of the amount of any payment that it requires the Board to make under paragraph (1) or (2).

• (6) An amount payable or repayable by the Board to the Department under paragraph (1), (2) or (4) shall be paid or repaid in March in the year in question.

Excess amounts – actual deficits

96

• (1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question exceeds the total amount likely to be credited to the Board’s FPF in that year—

• (a) where the likely deficit (“the un-audited deficit”) exceeds the total of any amounts paid or payable to the Board in relation to that year under article 94(1) or (2) (“the article 94 total”), it shall pay to the Board the amount of the un-audited deficit less the article 94 total.

• (b) where the un-audited deficit is less than the article 94 total, the amount of the article 94 total less the un-audited deficit shall not be payable under article 94(1) or (2) and, if already paid, the Board shall repay that amount to the Department.

• (c) where no amount was paid or payable by it to the Board in relation to the year in question under article 94(1) or (2), it shall pay to the Board the amount of the un-audited deficit; and

• (d) any amount paid or payable to it in relation to that year under article 95(1) or (2), shall not be payable and, if already paid, the Department shall repay it to the Board.

• (2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount paid or payable out of the Board’s FPF in the year in question exceeds the total amount credited or to be credited to their FPF in that year—

• (a) where the difference between those amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Board in relation to that year under paragraph (1)(a) or (c) or article 94(1) or (2) (“the un-audited total”), it shall pay to the Board the amount of the audited deficit less the un-audited total;

• (b) where the audited deficit is less than the un-audited total, the amount of the un-audited total less the audited deficit shall not be payable under paragraph (1)(a) or (c) or article 94(1) or (2) and, if already paid, the Board shall repay it to the Department;

• (c) where no amount was paid or payable by it to the Board in relation to the year in question under paragraph (1)(a) or (c) or article 94(1) or (2), it shall pay to the Board the amount of the audited deficit; and

• (d) any amount paid or payable to it in relation to the year in question under article 95(1) or (2) or article 97(1)(a) or (c), shall not be payable and, if already paid, the Department shall repay it to the Board.

• (3) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (1), shall be paid or repaid in July in the financial year following the year in question (“the second year”).

• (4) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (2), shall be paid or repaid in July in the financial year following the second year.

Excess amount – actual surpluses

97

• (1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceed the total amount paid out of their FPF in that year—

• (a) where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to it by the Board in relation to that year under article 95(1) or (2) (“the article 95 total”), it shall require the Board to pay to it the amount of the un-audited surplus less the article 95 total;

• (b) where the un-audited surplus is less that the article 95 total, the amount of the article 95 total less the un-audited surplus shall not be payable under article 95(1) or (2) and, if already paid, the Department shall repay it to the Board;

• (c) where no amount was paid or payable to it by the Board in relation to the year in question under article 95(1) or (2), it shall require the Board to pay to it the amount of the un-audited surplus; and

• (d) any amount paid or payable to it by the Board in relation to that year under article 94(1)or (2), shall not be payable and, if already paid, the Board shall repay it to the Department.

• (2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount payable out of the Board’s FPF in that year—

• (a) where the difference between those amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to it by the Board in relation to that year under paragraph (1)(a) or (c) or article 95(1) or (2) (“the un-audited article 95 total”), it shall require the Board to pay to it out of their FPF the amount of the audited surplus less the un-audited article 95 total;

• (b) where the audited surplus is less than the un-audited article 95 total, the amount of the un-audited article 95 total less the audited surplus shall not be payable under paragraph (1)(a) or (c) or article 95(1) or (2) and, if already paid, the Department shall repay it to the Board;

• (c) where no amount was paid or payable to it by the Board in relation to the year in question under paragraph (1)(a) or (c) or article 95(1) or (2), it shall require the Board to pay it the amount of the audited surplus; and

• (d) any amount paid or payable by it to the Board in relation to that year under article 94(1) or (2) or article 96(1)(a) or (c) shall not be payable and, if already paid, the Board shall repay it to the Department.

• (3) The Department shall give to the Board, on or before 3rd July in the financial year after the year in question (“the second year”), written notice of the amount of the payment that it requires the Board to pay make under paragraph (1)(a) or (c).

• (4) An amount payable or repayable by the Board to the Department, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.

• (5) The Department shall give to the Board, on or before 3rd July in the financial year that is the second financial year after the year in question (“the third year”), written notice of the amount of any payment that it requires the Board to make under paragraph (2)(a) or (c).

• (6) An amount payable or repayable by the Board to the Department, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.

Duty to provide information

98

• (1) The Board shall provide the Department with such information relevant to the exercise of the Board’s functions under this Part as the Department may, by written notice, require.

• (2) The Board shall respond to a request under paragraph (1) within such period as the Department shall specify in its notice under that paragraph, or such longer period as it may in any particular case allow.

Duty to have regard to guidance

99

In exercising its functions under this Part the Board shall have regard to such guidance as may be issued by the Department from time to time.

SCHEDULE 1 — INTERPRETATION

PART I — GLOSSARY OF EXPRESSIONS

Expression	Meaning
“Additional adoption leave”	Means leave under Article 107B of the Employment Rights (Northern Ireland) Order 199638.
“Additional maternity leave”	Means leave under Article 105 of the Employment Rights (Northern Ireland) Order 199639.
“Aggregate pension contributions”	Construe in accordance with article 6.
“Amount”	In relation to a pension or allowance, its annual amount.
“Approved scheme”	Superannuation arrangements which— are contained in a public general Act of Parliament or were made under such an Act by a Minister of the Crown; or are contained in Northern Ireland legislation within the meaning of section 24 of the Interpretation Act 197840 or were made under such legislation by a Minister of the Crown (including a Northern Ireland Minister) or by a Northern Ireland ministry, department or head of department; or are approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 198841 and do not fall within section 591(2)(h) of that Act; or provide for the payment of transfer values in respect of persons who become regular firefighters calculated in like manner as under arrangements falling within paragraph (a).
“Award”	A pension, allowance, gratuity, grant or award by way of return of aggregate contributions.
“The Belfast Fire Brigade Scheme”	Any Scheme established under Section 13 of the Fire Services (Amendment) Act (Northern Ireland) 195042.
“The Board”	The Northern Ireland Fire and Rescue Service Board as established under the Fire and Rescue Services (Northern Ireland) Order 200643.
“Brigade”	A fire brigade maintained under the Fire Services (Northern Ireland) Order 1984 including one established under the Fire Services (Amendment) Act (Northern Ireland) 1950 and in existence on 30th September 1973.
“Cash equivalent”, “part cash equivalent”	The first expression means a cash equivalent mentioned in section 90(l) of the Pension Schemes (Northern Ireland) Act 199344; the second expression means the cash equivalent of any part of the benefits mentioned in that subsection which is prescribed under section 94(1) of that Act (continuation in employment after termination of pensionable service).
“Child”	In relation to a person who has died, a legitimate or illegitimate child, step- child or adopted child of his; any other child who was substantially dependent on him and either is related to him or is the child of his spouse or civil partner. “Parent” is to be construed accordingly.
“Civil Partner”	Construe as in accordance with the definition in the Civil Partnership Act 200445.
“Club Scheme”	Superannuation arrangements which fall within (a), (b) or (d) of the definition of “approved scheme”.
Compensation Scheme	The Firefighters’ Compensation Scheme (Northern Ireland) 2007, set out in Schedule 1 to the Firefighters’ Compensation Scheme Order (Northern Ireland) 200746.
“Disabled”, “disablement”, “permanently disabled”	Construe in accordance with article 7.
“Eligible person”	Construe in accordance with article 61.
“Half-rate service”	Construe in accordance with paragraph l (l) of Part III of Schedule 3.
“Independent qualified medical practitioner”	A medical practitioner holding a diploma in occupational medicine or an equivalent qualification issued by a competent authority in an EEA state (for the purposes of this definition “a competent authority” has the meaning given by the General and Specialist Medical Practice (Education, Training and Qualifications Order 2003)47 or being an Associate, a Member or a Fellow of the Faculty of Occupational Medicine48 or an equivalent institution of an EEA state.
“Injury”	Includes disease.
“Maternity leave”	Means ordinary maternity leave and additional maternity leave.
“Mixed-rate service”	Construe in accordance with paragraph 1(2) of Part III of Schedule 3.
“Normal benefit age”	The age of 60.
“Ordinary adoption leave”	Means leave under Article 107A of the Employment Rights (Northern Ireland) Order 199649.
“Ordinary maternity leave”	Means leave under Article 103 of the Employment Rights (Northern Ireland) Order 1996.
“the 1973 Scheme”	The Firemen’s Pension Scheme Order (Northern Ireland) 197350.
“the 1999 Act”	The Welfare Reform and Pensions Act 199951.
“the 1999 Order”	The Welfare Reform and Pensions (Northern Ireland) Order 199952.
“Parental leave”	Means leave under regulation 13(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 199953.
“Paternity leave”	Means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002.54.
“Pension”	A pension under this Scheme.
“Pension credit”	A credit under Article 26(1)(b) of the 1999 Order or under section 29(1)(b) of the 1999 Act.
“Pension credit member”	Construe in accordance with Article 121(1) of Pensions (Northern Ireland) Order 199555.
“Pension debit”	A debit under Article 26(1)(a) of the 1999 Order or under section 29(1)(a) of the 1999 Act.
“Pension debit member”	A person whose benefits or future benefits under this Scheme have been reduced under Article 28 of the 1999 Order or section 31 of the 1999 Act.
“Pension sharing order”	An order or provision mentioned in Article 25(1) of the 1999 Order or section 28(1) of the 1999 Act.
“Pensionable pay”, “average pensionable pay”	Construe in accordance with article 56.
“Pensionable service”	Construe in accordance with article 45 above.
“Personal pension scheme”	The meaning given in section 1 of the Pension Schemes (Northern Ireland) Act 1993.
“Previous Scheme”	The Firemen’s Pension Scheme (Northern Ireland) 197156, the Fire Services (Fire Officers and Firemen) Pensions Order (Northern Ireland) 195557, the Fire Services (Part-time Fire Officers and Firemen) Pensions Order (Northern Ireland) 195558 or any scheme maintained by the Council of the County Borough of Belfast under section 26(3) of the Fire Services Act (Northern Ireland) 196959, as from time to time in force.
“Rank”	Includes the post of chief fire officer.
“Regular firefighter”	In relation to any time before 1st April 2006, a regular firefighter as defined in Article 7 of the 1973 Scheme. In relation to any time after 31st March 2006, a whole-time or part-time member of the fire and rescue service, other than a retained or volunteer firefighter, appointed on terms under which he is or may be required to engage in fire-fighting or without a break in continuity of such an appointment may be required to perform another role appropriate to his rank which may no longer include engaging in firefighting and whose appointment is not a temporary one.
“Relative”	Spouse, surviving spouse, civil partner, or surviving civil partner, parent, grandparent or child, or any person who is a child of such relative.
“Relevant service in the armed forces”	Construe in accordance with article 8.
“Retained firefighter” and “volunteer firefighter”	A person employed by the fire and rescue service— as a firefighter, but not as a regular firefighter; on terms under which he is, or may be, required to engage in fire-fighting or, without a break in continuity of such employment, may be required to perform other duties appropriate to his role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting); otherwise than in a temporary capacity; and who is obliged to attend at such times as the officer in charge considers necessary, and in accordance with the orders that he receives.
“Retire”	Construe in accordance with article 12.
“Serviceman”	Construe in accordance with article 68(1).
“Service pension”	An armed forces pension or allowance payable in pursuance of a Royal Warrant or other instrument.
“Surviving spouse”	A widow or widower.
“Tax year”	The 12 months beginning with 6th April in any year.
“the Board”	The Northern Ireland Fire and Rescue Services Board established by the Fire and Rescue Services (Northern Ireland) Order 2006.
“Weekly rate”	The weekly rate of a pension is its amount divided by 52 ¹/₆th.

PART II — EXPRESSIONS RELATED TO NATIONAL INSURANCE AND SOCIAL SECURITY ACTS AND ORDERS

1

In this Scheme “employed contributor’s employment”, “graduated contribution”, “graduated retirement benefit”, “non-participating employment”, and “payment in lieu of contributions” have the meaning which they had for the purposes of the National Insurance Act (Northern Ireland) 1966⁶⁰ immediately before its repeal by the Social Security (Consequential Provisions) Act 1975⁶¹.

2

In this Scheme “state pensionable age” means pensionable age as determined in accordance with the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995⁶².

3

In this Scheme a reference to a participating period of relevant employment is a reference to a period of employed contributor’s employment after 5th April 1961 and before state pensionable age other than —

• (a) service in the armed forces; and

• (b) non-participating employment at the end of which no payment in lieu of contributions fell to be made,

and for the purposes of this paragraph a period of employed contributor’s employment or of non-participating employment shall be treated as having continued during periods of holiday and temporary incapacity for work and similar temporary interruptions.

4

• (1) In this Scheme—

• (a) any reference to the secured portion of a pension is a reference to the portion of it which equals the assumed graduated retirement benefit; and

• (b) any reference to the unsecured portion of a pension shall be construed accordingly.

• (2) The assumed graduated retirement benefit is the graduated retirement benefit that would be payable to the pensioner on the assumption that—

• (a) he retired from regular employment on attaining state pensionable age;

• (b) a payment in lieu of contributions was made in respect of the whole of any period of non-participating employment by virtue of which he is entitled to reckon pensionable service for the purposes of the pension; and

• (c) the period was one at the end of which no payment in lieu of contributions in fact fell to be made,

and for the purposes of this paragraph a period of non-participating employment shall be treated as having continued during periods of holiday and temporary incapacity for work and similar temporary interruptions.

5

For the purposes of this Scheme the annual rate of graduated retirement benefit shall be calculated as if there were 52 1/6th weeks in a year.

6

In this Scheme “contracted-out employment”, “contracted-out scheme”, “earnings factors”, “guaranteed minimum”, “guaranteed minimum pension” and “contributions equivalent premium” have the meanings which they have for the purposes of the Pension Schemes (Northern Ireland) Act 1993.

7

In this Scheme any reference to a case in which a contributions equivalent premium has been paid includes a reference to a case in which such a premium is payable but has not been paid by virtue of regulations under Schedule 1 to the Pension Schemes (Northern Ireland) Act 1993 dispensing with the payment of such a premium where its amount would be inconsiderable.

8

In this Scheme any reference to the guaranteed minimum in relation to a pension under a pension scheme at a particular time is a reference to the amount certified by the Department for Social Development as that minimum at that time.

9

In the case of a person entitled to reckon a period of pensionable service by virtue of service or employment in Great Britain in respect of which he was subject to superannuation arrangements, this Scheme has effect as if any reference to the National Insurance Act (Northern Ireland) 1966 or the Pension Schemes (Northern Ireland) Act 1993 included a reference to any enactment of the Parliament of the United Kingdom making provision for corresponding purposes.

SCHEDULE 2 — PERSONAL AWARDS

PART I — ORDINARY PENSION

Subject to Parts IV, VI and VII, the amount of an ordinary pension is—

$$((30xA)/60)+(2x((AxB)/60))$ where— A is the person’s average pensionable pay, B is the period in years (subject to a maximum of 5 years) by which his pensionable service exceeds 25 years.$

PART II — SHORT SERVICE PENSION

Subject to Parts IV, VI and VII the amount of a short service pension is—

$$((AxB)/60)+(2x(AxC)/60)$ where— A is the person’s average pensionable pay, B is the period in years of his pensionable service up to 20 years, and C is the period in years by which his pensionable service exceeds 20 years.$

PART III — ILL-HEALTH PENSION

1

• (1) Paragraphs 2 to 5 have effect subject to article 15(5) and Parts IV, VI and VII.

• (2) Where the person concerned has the role of Station Manager B or a superior role, any calculation relevant for the purposes of this Part shall be made as if his normal pension age were 60.

2

Subject to paragraph 3, the amount of a lower tier ill-health pension, is an amount equal to that which the person concerned would have received if his employment had ceased in circumstances in which he would have been entitled to immediate payment of a deferred pension (calculated in accordance with Part V).

3

Where the person concerned has less than 5 years’ pensionable service, the amount of the lower tier ill-health pension is that found by applying the formula—

$$(AxB)/60$where A is the person’s average pensionable pay; andB is the greater of one year and the period in years of his pensionable service.$

4

• (1) The amount of a person’s higher tier ill-health pension is the amount determined by deducting from the amount ascertained in accordance with sub-paragraph (2) or paragraph 5, as his circumstances require, the amount of his lower tier ill-health pension.

• (2) The amount referred to in sub-paragraph (1) as to be ascertained in accordance with this sub-paragraph is—

• (a) if the person concerned has at least 5 but not more than 10 years’ pensionable service, the amount found by applying the formula—

$$(2x(AxC))/60$where A is the person’s average pensionable pay; andC is the period in years of his pensionable service; or$

• (b) if the person concerned has more than 10 years’ pensionable service, the greater of the amounts found by applying the formulae—

$((20xA)/60)$

and

$${(7xA)+(AxD/60)+(2xAxE/60)}$where A is the person’s average pay;C is the period in years of his pensionable service;D is the period in years of his pensionable service up to and including 20 years; andE is the period in years by which his pensionable service exceeds 20 years.$

5

• (1) Where—

• (a) if the person had continued to serve until he reached normal pension age, he would have become entitled to an ordinary or short service pension (“the notional retirement pension”); and

• (b) the amount calculated in accordance with paragraph 4(2) exceeds the amount of the notional retirement pension,

the amount referred to in paragraph 4(1) as to be ascertained in accordance with this paragraph is that of the notional retirement pension.

• (2) The notional retirement pension is to be calculated by reference to the person’s actual average pensionable pay.

PART IV — CALCULATION OF AWARDS FOR PART-TIME SERVICE

1

Where some or all of the person’s service, by virtue of which his pensionable service is reckonable, was part-time service, his —

• (a) ordinary pension under Part I,

• (b) short-service pension under Part II,

• (c) ill-health pension under Part III,

• (d) deferred pension under Part V,

as appropriate, shall be calculated in accordance with this Part.

2

• (1) The amount of an award listed in paragraph 1 is—

$$(Ax(B+C))/D$ where— A is the amount of that award calculated under the relevant Part if the average pensionable pay was the pay the person would have received had he been a whole-time member of the fire and rescue service; B is the period in years of his pensionable service as a part-time member of the fire and rescue service; C is the period in years of his pensionable service as a part-time member of the fire fire and rescue service, expressed as a fraction, where the numerator is the total number of contractual hours during the part-time service and the denominator is the number of contractual hours for one year of whole-time service; and D is the period in years of his pensionable service$

• (2) Neither (B + C) nor D shall exceed 30 years.

PART V — DEFERRED PENSION

1

• (1) Paragraph 2 has effect subject to Parts IV, VIII and IX.

• (2) In paragraph 2, A is the person’s average pensionable pay.

2

• (1) The amount of a deferred pension is the lesser of—

$(40xA)/60$

and—

$$(BxC)/D$ where— B is the amount of the person’s notional retirement pension, C is the period in years of his pensionable service, and D is the period in years of his notional service.$

• (2) A person’s notional retirement pension is—

$$((AxE)/60)+(2x(AxF)/60)$ where— E is the period in years of his notional service up to 20 years, and F is the period in years by which his notional service exceeds 20 years.$

• (3) A person’s notional service is the period in years that he would have been entitled to reckon as pensionable service if he had continued to serve until—

• (a) he could retire with a maximum ordinary pension (disregarding article 13(2)); or

• (b) he reached normal pension age,

whichever is the earlier.

PART VI — REDUCTION OF PENSION AT STATE PENSIONABLE AGE

1

• (1) Where, in respect of service as a regular firefighter before 1st April 1980, a person had paid pension contributions at a rate of 6p a week less than the appropriate percentage of his pensionable pay (“reduced contributions”), the unsecured portion of any ordinary, short service, ill-health or deferred pension payable to him shall, in respect of any period beyond state pensionable age, be reduced in accordance with this paragraph.

• (2) Subject to sub-paragraphs (4) to (6), in the case of a person who elected to pay pension contributions at the lower rate under paragraph 36(3) of the Schedule to the Fire Services (Fire Officers and Firemen) Pensions Order (Northern Ireland) 1955⁶³, the annual rate of the reduction is that obtained by multiplying the sum ascertained from the Table below by the length in years of the period of pensionable service in respect of which he paid reduced contributions (“the relevant period”).

Age on Appointed Day	Sum to be Multiplied
	£
Under 23	1.700
23	1.650
24	1.600
25	1.550
26	1.525
27	1.500
28	1.475
29	1.450
30	1.425
31	1.400
32	1.375
33	1.350
34	1.325
35	1.300
36	1.300
37	1.275
38	1.250
39	1.250
40	1.225
41	1.225
42	1.200
43	1.200
44 or over	1.175

• (3) Subject to sub-paragraph (4), in any other case the annual rate of the reduction is that obtained by multiplying £l.70 by the length in years of the relevant period.

• (4) The annual rate of reduction of a pension under this paragraph shall not in any case exceed £51.

2

• (1) This paragraph applies in the case of a person in receipt of an ordinary, short service, ill-health or deferred pension who has a period of former service, that is to say service or employment otherwise than as a regular firefighter—

• (a) in respect of which he was subject to superannuation arrangements (“the relevant arrangements”); and

• (b) by reason of which he is entitled to reckon pensionable service for the purposes of the pension; and

• (c) the period of which includes a participating period of relevant employment (“the participating period”).

• (2) Where this paragraph applies the pension shall be reduced in relation to the participating period as if—

• (a) any material provision of the relevant arrangements were, with the necessary adaptations and modifications, contained in this paragraph;

• (b) the pension were payable under the relevant arrangements; and

• (c) any other period of service or employment by reason of which he is entitled to reckon pensionable service for the purposes of the pension were a period of non-participating employment at the end of which no payment in lieu of contributions falls to be made.

• (3) A material provision of the relevant arrangements is one—

• (a) which was in operation when the person left the former service; and

• (b) the effect of which is that pensions payable under the arrangements are to be reduced in connection with the operation of the National Insurance Act 1959⁶⁴ or of any provision of the National Insurance Act (Northern Ireland) 1966⁶⁵ relating to graduated contributions or graduated retirement benefit.

• (4) The Board, in determining any question arising under sub-paragraphs (1) to (3) relating to a particular service or employment, shall be entitled to treat as conclusive any relevant certificate issued, with the agreement of the person concerned, by his employer in that service or employment.