The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

• (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 Scheme[^f00034].

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) 1954[^f00035] (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 1992[^f00036] as it has effect in England and Scotland or the Firefighters’ Pension Scheme (Wales) Order 2004[^f00037] 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 1996[^f00038].
“Additional maternity leave”	Means leave under Article 105 of the Employment Rights (Northern Ireland) Order 1996[^f00039].
“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 1978[^f00040] 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 1988[^f00041] 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) 1950[^f00042].
“The Board”	The Northern Ireland Fire and Rescue Service Board as established under the Fire and Rescue Services (Northern Ireland) Order 2006[^f00043].
“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 1993[^f00044]; 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 2004[^f00045].
“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) 2007[^f00046].
“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)[^f00047] or being an Associate, a Member or a Fellow of the Faculty of Occupational Medicine[^f00048] 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 1996[^f00049].
“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) 1973[^f00050].
“the 1999 Act”	The Welfare Reform and Pensions Act 1999[^f00051].
“the 1999 Order”	The Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00052].
“Parental leave”	Means leave under regulation 13(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999[^f00053].
“Paternity leave”	Means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002.[^f00054].
“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 1995[^f00055].
“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) 1971[^f00056], the Fire Services (Fire Officers and Firemen) Pensions Order (Northern Ireland) 1955[^f00057], the Fire Services (Part-time Fire Officers and Firemen) Pensions Order (Northern Ireland) 1955[^f00058] or any scheme maintained by the Council of the County Borough of Belfast under section 26(3) of the Fire Services Act (Northern Ireland) 1969[^f00059], 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) 1966[^f00060] immediately before its repeal by the Social Security (Consequential Provisions) Act 1975[^f00061].

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 1995[^f00062].

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) 1955[^f00063], 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 1959[^f00064] or of any provision of the National Insurance Act (Northern Ireland) 1966[^f00065] 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.

• (5) Where for the purposes of the relevant arrangements the person was entitled to reckon service by reason of some previous service or employment, that previous service or employment shall be treated for the purposes of this paragraph as if it were part of the former service.

3

• (1) Where a person is in receipt of an ordinary, short service or ill-health pension for the purposes of which he is entitled to reckon pensionable service by virtue of a period of employment as a regular firefighter which is a participating period of relevant employment (“the participating period”), the unsecured portion of the pension shall, in respect of any period beyond state pensionable age, be reduced in accordance with this paragraph.

• (2) The annual rate of the reduction is that of the graduated retirement benefit which would, on the assumption that the person retired from regular employment on attaining state pensionable age, be payable to him in return for a payment in lieu of contributions in respect of the whole of the participating period, whether or not such a payment was in fact made.

PART VII — REDUCTION OF PENSION RELATED TO UP-RATING OF WIDOW’S PENSION

1

In this Part “pension” means an ordinary, short service, ill-health or deferred pension and “regular service” means service as a regular firefighter.

2

• (1) Subject to sub-paragraph (2), this paragraph applies in the case of a man entitled to reckon pensionable service otherwise than—

• (a) by reason of regular service after 31st March 1972; or

• (b) by reason of regular service before lst April 1972, in respect of which he has paid pension contributions at a rate related to 6% of his pensionable pay, or

• (c) by virtue of article 53 (receipt of transfer value).

• (2) Where the man was a regular firefighter to whom Article 53 or 54 of the 1973 Scheme applied (that is to say, where on lst October 1973 either he was in regular service or, having retired after 31st March 1972, he was entitled to a pension) and he last paid pension contributions before lst April 1972 at a rate related to 5% of his pensionable pay, this paragraph shall not apply unless—

• (a) he elected or agreed, under Article 53(2)(b) or (4)(a) or 54(2)(b) of the 1973 Scheme, that his pension be reduced; or

• (b) pensionable service became reckonable by him after 1st April 2006 by virtue of article 49 (previous service reckonable on payment).

• (3) Where this paragraph applies the man’s pension shall be reduced by the percentage specified in the second column of the Table in paragraph 5 opposite the number of completed years of relevant pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely—

• (a) pensionable service reckonable as mentioned in sub-paragraph (1); and

• (b) where (subject to articles 49(5) and 50(2)) he elected under Article 52(3) or 53(3) of the 1973 Scheme to pay further contributions or to make further payment by way of a lump sum, pensionable service reckonable by him immediately before lst October 1973 otherwise than by reason of regular service after 31st March 1972.

3

• (1) Subject to sub-paragraph (2), this paragraph applies in the case of man entitled to reckon pensionable service otherwise than—

• (a) by reason of regular service after 31st March 1972; or

• (b) by virtue of article 53.

• (2) Where the man was a regular firefighter to whom Article 53 or 54 of the 1973 Scheme applied, this paragraph shall not apply unless—

• (a) he elected or agreed, under articles 49(3)(b)or 49(4)(b) or Article 54(3)(b) of the 1973 Scheme, that his pension be reduced; or

• (b) pensionable service became reckonable by him after 31st March 2006 by virtue of article 49.

• (3) Where this paragraph applies, the man’s pension shall be reduced by the percentage specified in the third column of the Table in paragraph 5 opposite the number of completed years of pensionable service he is entitled to reckon other than pensionable service falling within either or both of the following sub-paragraphs, namely—

• (a) pensionable service reckonable as mentioned in sub-paragraph (1); and

• (b) where (subject to articles 49(5) and 50(2)) he elected under Article 52(2) or 53(2) of the 1973 Scheme to pay additional contributions or to make an additional payment by way of a lump sum, pensionable service reckonable by him immediately before lst October 1973 otherwise than by reason of regular service after 31st March 1972.

4

In calculating the amount of a reduction in a pension under paragraph 2 or 3 no account shall be taken of any reduction in the amount of the pension under one or the other of those paragraphs or under article 18 (commutation) or 20 (allocation) or Part VI.

5

The following Table is the Table referred to in paragraphs 2 and 3.

	Percentage reduction in pension	Percentage reduction in pension
Completed years of pensionable service taken into account	Under paragraph 2	Under paragraph 3
1	0.2	0.2
2	0.4	0.4
3	0.6	0.5
4	0.8	0.7
5	1.0	0.8
6	1.2	0.9
7	1.3	1.0
8	1.4	1.1
9	1.6	1.2
10	1.7	1.3
11	1.8	1.4
12	1.9	1.5
13	2.1	1.6
14	2.2	1.6
15	2.3	1.7
16	2.4	1.8
17	2.5	1.9
18	2.6	2.0
19	2.7	2.0
20	2.8	2.1
21	2.9	2.1
22	3.0	2.2
23	3.1	2.2
24	3.2	2.3
25	3.2	2.3
26	3.3	2.4
27	3.4	2.4
28	3.4	2.5
29	3.5	2.5
30 or more	3.5	2.5

6

• (1) Where a man entitled to an ordinary pension was, immediately before he retired, paying additional or further contributions in pursuance of an election under Article 52(2) or (3) of the 1973 Scheme, the annual amount of the ordinary pension shall, for the appropriate period, be reduced by the annual amount of those contributions immediately before his retirement, calculated by reference to his pensionable pay at that time.

• (2) The appropriate period is that for which the contributions would have remained payable had the man not retired.

• (3) No account shall be taken of any reduction under this paragraph for the purpose of calculating any other reduction in the pension under this Scheme.

SCHEDULE 3 — AWARDS ON DEATH – SPOUSES OR CIVIL PARTNERS

PART I — SPOUSE’S OR CIVIL PARTNER’S ORDINARY PENSION

1

• (1) Subject to paragraph 2, the amount of an ordinary pension is the greater of—

• (a) half the amount of the base pension described in sub-paragraph (2); and

• (b) the amount of a requisite benefit pension calculated in accordance with Part V.

• (2) The base pension mentioned in sub-paragraph (1)(a) is—

• (a) where article 25(1)(a) applies, the higher tier ill-health pension to which the deceased would have been entitled had he retired with such a pension immediately before he died;

• (b) where article 25(1)(b) applies, the ordinary, short service or ill-health pension the deceased was receiving;

• (c) where article 25(1)(c) applies, the ill-health pension which the deceased would have been receiving if he had not ceased to be entitled to it; and

• (d) where article 25(1)(d) applies, the ill-health pension to which the deceased would have been entitled had he retired in circumstances entitling him to such a pension,

disregarding, in each case, the provisions for reduction contained in article 18(10) (commutation), article 20(9) (allocation) and Parts VI and VII of Schedule 2 (reduction of pension at state pensionable age and related to up-rating of widow’s pensions) but taking into account the provisions of Part IV of Schedule 2 (calculation of awards for part-time service).

2

For any period in respect of which the surviving spouse or civil partner so elects, the amount of the ordinary pension shall be calculated in accordance not with paragraph 1 but with article 44 (flat-rate award).

PART II — SPOUSE’S OR CIVIL PARTNER’S ACCRUED PENSION

1

• (1) For the purposes of this Part, half-rate service comprises—

• (a) pensionable service reckonable by virtue of service as a regular firefighter after 31st March 1972;

• (b) pensionable service reckonable by virtue of article 53 (receipt of transfer value);

• (c) pensionable service reckonable by virtue of article 72;

• (d) any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(3) of the 1973 Scheme or in calculating a reduction in pension under paragraph 3 of Part VII of Schedule 2;

• (e) the appropriate fraction of any longer period taken into account in calculating such a reduction;

• (f) the appropriate fraction of any pensionable service taken into account in calculating further contributions payable pursuant to an election under Article 52(3) of the 1973 Scheme which the deceased was continuing to pay as required by article 60 immediately before he retired; and—

• (g) any pensionable service taken into account in calculating a further payment by way of a lump sum made by him pursuant to an election under Article 53 of the 1973 Scheme.

• (2) For the purposes of this Part, mixed-rate service comprises—

• (a) pensionable service reckonable by virtue of service as a regular firefighter in respect of which the deceased paid contributions at a rate related to 6% of his pensionable pay;

• (b) pensionable service falling within sub-paragraph (1)(a) to (c);

• (c) any period of pensionable service of less than a year taken into account in making any calculation required as a result of an election under Article 52(2), or of one the effect of which was preserved by Article 51, of the 1973 Scheme, or in calculating a reduction in pension under paragraph 2 of Part VII of Schedule 2;

• (d) the appropriate fraction of any longer period taken into account in calculating such a reduction;

• (e) the appropriate fraction of any pensionable service taken into account in calculating additional contributions payable pursuant to an election under Article 52(2), or to one the effect of which was preserved by Article 51 of the 1973 Scheme which the deceased was continuing to pay as required by article 60 immediately before he died; and

• (f) any pensionable service taken into account in calculating an additional payment by way of a lump sum made by him pursuant to an election under Article 53(3) of the 1973 Scheme.

• (3) For pensionable service falling within sub-paragraph (1)(e) or sub-paragraph (2)(d) the appropriate fraction is—

$$(A/B)$ where— A is the period of the deceased’s actual service after the material date, and B is the period of actual service he would have had if (irrespective of the date of his death) he had not retired until entitled to an ordinary pension, or until he could have been required to retire on account of age, whichever is the earlier.$

• (4) The material date is—

• (a) for the purposes of sub-paragraph (1)(e), 31st March 1972; and

• (b) for the purposes of sub-paragraph (2)(d), 25th August 1966.

• (5) For pensionable service falling within sub-paragraph (1)(f) or (2)(e) the appropriate fraction is—

$$(C/D)$ where— C is the period during which the contributions were paid, and D is the period specified in sub-paragraph (6).$

• (6) The period is the greater of—

• (a) 5 years; and

• (b) 25 years less the period of pensionable service the deceased was entitled to reckon on the relevant date.

• (7) The relevant date is—

• (a) where the deceased last served as a regular firefighter before lst October 1978, the date on which he elected to pay the contributions; and

• (b) in any other case, the date from which the contributions became payable.

• (8) The periods mentioned in sub-paragraphs (3) and (6)(b) are to be counted in complete years and months.

2

• (1) Subject to sub-paragraph (3), the amount of the surviving spouse’s or civil partner’s accrued pension is the total of—

• (a) 1/6th of the deceased’s deferred pension multiplied by the appropriate fraction of his half-rate service; and

• (b) 1/3rd of his deferred pension multiplied by the appropriate fraction of his mixed-rate service.

• (2) The appropriate fraction is—

$$(A/B)$ where— A is the deceased’s half-rate or, as the case may be, mixed rate service, and B is all the pensionable service he was entitled to reckon.$

• (3) In calculating the deceased’s deferred pension for the purposes of this paragraph account shall be taken of Part IV of Schedule 2 (calculation of awards for part-time service), but no account shall be taken of—

• (a) article 16(5) (restriction on payment); or

• (b) article 18(10) or 20(9) or Part VI or VII of Schedule 2 (reduction in various circumstances).

3

• (1) Subject to sub-paragraphs (2) and (3), for any period in respect of which a surviving spouse or civil partner so elects, the amount of the accrued pension shall be calculated in accordance not with paragraphs 1 and 2 but with article 44 (flat rate award).

• (2) This paragraph does not apply where the pensionable service reckonable in calculating the deceased’s deferred pension was—

• (a) if he became entitled to the pension before 6th April 1988, less than 5 years; and

• (b) in any other case, less than 2 years.

• (3) This paragraph does not apply where an election made by the deceased under article 59 had effect at the time of his death.

PART III — PENSION FOR SURVIVING SPOUSE OR CIVIL PARTNER OF POST-RETIREMENT MARRIAGE OR CIVIL PARTNERSHIP

1

• (1) Where the surviving spouse or civil partner would otherwise have been entitled to an ordinary pension under article 25 the amount of the pension under article 27 shall, subject to sub-paragraph (2), be calculated in accordance with paragraph 1 of Part I in the same way as that of an ordinary pension.

• (2) For the purposes of this paragraph, paragraph 1 of Part I has effect as if the reference in sub-paragraph (1)(a) to the base pension were a reference to the appropriate proportion of the base pension.

2

• (1) Where the surviving spouse or civil partner would otherwise have been entitled to an accrued pension under article 26, the amount of the pension under article 27 shall, subject to sub-paragraph (2), be calculated in accordance with Part II in the same way as that of an accrued pension.

• (2) For the purposes of this paragraph, paragraph 2 of Part II has effect as if references to the deceased’s deferred pension were references to the greater of—

• (a) the appropriate proportion of the deferred pension; and

• (b) subject to paragraph (3), 1/160th of the deceased’s average pensionable pay multiplied by the period in years of so much of his pensionable service as is reckonable by virtue of service or employment after 5th April 1978 (his “relevant pensionable service”).

• (3) Where some or all of the deceased’s service, which is reckonable as pensionable service, was part-time service, the amount at sub-paragraph (2)(b) shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2.

• (4) In making the calculation mentioned in sub-paragraph (3), for the value of A there shall be substituted “A is the amount calculated under paragraph 2(2)(b) of Part III of Schedule 3 if the average pensionable pay was the pay the deceased would have received had he been a whole-time member of the fire and rescue service” and in relation to B, C and D only pensionable service after 5th April 1978 shall be counted.

3

The appropriate proportion mentioned in paragraphs 1 and 2 is the proportion which the deceased’s relevant pensionable service bears to his total pensionable service.

PART IV — SPOUSE’S OR CIVIL PARTNER’S REQUISITE BENEFIT PENSION

1

Subject to paragraph 2, the amount of a requisite benefit pension is 1/160th of the deceased’s average pensionable pay multiplied by the period in years of so much of his pensionable service as is reckonable by virtue of service or employment after 5th April 1978.

2

Where some or all of the deceased’s service , which is reckonable as pensionable service, was part-time service, the amount of a requisite benefit pension shall be calculated using the formula in paragraph 2 of Part IV of Schedule 2.

3

In making the calculation mentioned in paragraph 2, for the value of A there shall be substituted “A is the amount calculated under paragraph 1 of Part IV of Schedule 3 if the average pensionable pay was the pay the deceased would have received had he been a whole-time member of the fire and rescue service” and in relation to B, C and D only pensionable service after 5th April 1978 shall be counted.

SCHEDULE 4 — AWARDS ON DEATH – CHILDREN

PART I — CHILD’S ORDINARY ALLOWANCE

1

• (1) Subject to paragraphs 2 and 3, the amount of an ordinary allowance is the appropriate percentage of the base pension described in sub-paragraph (4).

• (2) Where one of the child’s parents is alive—

• (a) if fewer than 3 ordinary allowances are payable in respect of the death, the appropriate percentage is 18.75; and

• (b) if 3 or more ordinary allowances are payable, the appropriate percentage is 37.5 divided by the number of allowances.

• (3) In respect of any period during which neither of the child’s parents is alive—

• (a) if fewer than 3 ordinary allowances are payable in respect of the death, the appropriate percentage is 25; and

• (b) if 3 or more ordinary allowances are payable, the appropriate percentage is 50 divided by the number of allowances.

• (4) The base pension mentioned in sub-paragraph (1) is—

• (a) where article 33(1)(a) applies, the higher tier ill-health pension to which the deceased would have been entitled had he retired with such a pension immediately before he died;

• (b) where article 33(1)(b) applies, the ordinary, short service or ill-health pension the deceased was receiving;

• (c) where article 33(1)(c) applies, the ill-health pension which the deceased would have been receiving if he had not ceased to be entitled to it; and

• (d) where article 33(1)(d) applies, the ill-health pension to which the deceased would have been entitled had he retired in circumstances entitling him to such a pension,

disregarding, in each case, the provisions for reduction contained in article 18(10) (commutation), article 20(9) (allocation) and Parts VI and VII of Schedule 2 (reduction of pension at state pensionable age and related to up-rating of widow’s pensions) but taking into account of Part IV of Schedule 2 (calculation of awards for part-time service).

2

• (1) Where—

• (a) the deceased died while entitled to a pension other than a deferred pension; and

• (b) a surviving spouse’s or civil partner’s ordinary pension is payable; and

• (c) in respect of any week the survivor’s benefit rate would otherwise exceed the final pension rate,

any children’s ordinary allowances calculated in accordance with paragraph 1 shall be reduced by the factor necessary to secure that the survivors’ benefit rate equals the final pension rate.

• (2) The survivors’ benefit rate is the aggregate of the rates of the spouse’s or civil partner’s ordinary pension and the children’s ordinary allowances calculated in accordance with paragraph 1, and the final pension rate is the rate at which the deceased’s pension was last payable, disregarding any reduction in it except a reduction under article 18(10) (commutation) or article 20(9) (allocation).

3

For any period in respect of which a person to whom a child’s ordinary allowance which would otherwise fall to be calculated in accordance with paragraph 1 is paid so elects, the amount of the allowance shall be calculated in accordance not with paragraph 1 but with article 44 (flat-rate award).

PART II — CHILD’S ACCRUED ALLOWANCE

1

• (1) Subject to sub-paragraph (2) and to paragraphs 2 to 5 the amount of an accrued allowance shall be calculated in accordance with paragraphs 1 and 3 of Part I as if it were an ordinary allowance to which the child was entitled.

• (2) Where an election made by the deceased under article 59 had effect at the time of his death, paragraph 3 of Part I (election for flat-rate allowance) does not have effect for the calculation under this Part of an accrued allowance.

2

Except where paragraph 3 applies, for the purposes of paragraph 1, paragraph 1 of Part I has effect with the substitution for references to the base pension of references to the deceased’s deferred pension.

3

• (1) This paragraph applies where the deceased was the child’s father and was entitled to reckon pensionable service otherwise than by virtue of—

• (a) service as a regular firefighter after 31st March 1972; or

• (b) article 72 (servicemen).

• (2) Where this paragraph applies, for the purposes of paragraph 1, paragraph 1 of Part I has effect with the substitution for references to the base pension of references to the appropriate proportion of the deceased’s deferred pension.

• (3) The appropriate proportion is that which his half-rate service bears to his total pensionable service.

4

In calculating the deceased’s deferred pension for the purposes of paragraph 2 or 3 account shall be taken of Part IV of Schedule 2 (calculation of awards for part-time service), but no account shall be taken of—

• (a) article 16(5) (restriction on payment); or

• (b) article 18(10) or 20(9) or Part VI or VI of Schedule 2 (reduction in various circumstances).

5

Where one of the parents is alive and in respect of any week the aggregate of—

• (a) the surviving spouse’s or civil partner’s accrued pension; and

• (b) the accrued children’s allowances,

exceeds the rate at which the deceased’s deferred pension was last payable, or would have been payable if he had attained the age of 60 (“the final pension rate”), the allowances shall be reduced by the factor necessary to secure that the aggregate equals the final pension rate.

PART III — REDUCTION IN CHILD’S ALLOWANCE DURING FULL-TIME REMUNERATED TRAINING

1

• (1) Subject to sub-paragraph (2), this Part applies where a child entitled to an allowance under article 33 or 34 (“the relevant allowance”)—

• (a) is undergoing full-time vocational training within the meaning of article 35; and

• (b) is receiving in respect of that training remuneration at an annual rate which exceeds the rate specified in paragraph 3(l) (“the specified rate”).

• (2) Where the deceased died or ceased to be a regular firefighter before 10th October 1983, this Part applies only when the child has attained the age of 19.

2

• (1) Where this Part applies—

• (a) if the amount by which the annual rate of the remuneration exceeds the specified rate (“the excess remuneration”) is the same as or larger than the effective amount of the relevant allowance, the allowance shall not be paid; and

• (b) in any other case, the amount of the relevant allowance shall be reduced by that of the excess remuneration.

• (2) Where other children are also entitled to allowances and either sub-paragraph (2)(b) or (3)(b) of paragraph 1 of Part I applies—

• (a) where sub-paragraph (1)(a) applies, each of the other allowances shall be re-calculated as if there were no entitlement to the relevant allowance; and

• (b) where sub-paragraph (1)(b) applies, each of the other allowances shall be increased by the amount of the excess remuneration divided by the number of those allowances.

• (3) Notwithstanding anything in sub-paragraph (2)—

• (a) no child shall by virtue of that sub-paragraph receive an allowance greater than that to which he would be entitled if no relevant provision applied in his case; and

• (b) the total of the effective amounts of the allowances to be paid under a relevant provision shall not by virtue of that sub-paragraph exceed what would otherwise have been payable under the relevant provision.

3

• (1) The specified rate is the annual rate (rounded up to the nearest £1) at which an official pension, within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971 (“the 1971 Act”), would for the time being be payable if it had begun, and first qualified for increases under the 1971 Act, on 1st June 1972 and had been payable at an annual rate of £250.

• (2) The effective amount of an allowance is its amount together with that of any increase in it under the 1971 Act.

SCHEDULE 5 — LUMP SUM IN LIEU OF CHILD’S ALLOWANCE

1

The amount of the lump sum is such amount, not exceeding the permitted amount, as may be agreed between the Board and—

• (a) a surviving parent or the child’s guardian; or

• (b) if he has neither, the child himself.

2

The permitted amount is the capitalised value of the amount commuted under article 41, calculated in accordance with tables prepared from time to time by the Government Actuary.

SCHEDULE 6 — PENSIONABLE SERVICE AND TRANSFER VALUES

PART I — PAYMENTS IN RESPECT OF PREVIOUS SERVICE

1

• (1) Subject to sub-paragraphs (2) to (4), an amount which a person undertakes to pay in accordance with this paragraph shall be paid by such regular instalments as will secure that the whole of the amount has been paid within a period of 5 years and before he reaches normal pension age; the instalments are payable to the Board which may deduct them from his pay.

• (2) The person may at any time discharge his liability in whole or part by paying to the Board the whole or, as the case may be, a part of the balance then outstanding.

• (3) If before he has paid the whole of the amount he—

• (a) retires and does not become entitled to an award other than one under article 17 (repayment of aggregate pension contributions); or

• (b) dies,

any balance then outstanding shall be treated as having been paid.

• (4) If before he has paid the whole of the amount he retires and becomes entitled to an award other than one under article 17, the Board may deduct the balance then outstanding from payments of any award payable to him.

2

• (1) Subject to sub-paragraph (2), the sum referred to in article 49(3)(c) is A x B x C, where—

• A is the person’s annual pensionable pay at the time when he again became a regular firefighter or if he is a part-time member of the fire and rescue service, the annual pensionable pay he would have received had he been a whole-time member,

• B is the factor ascertained from the Table by reference to his age at that time, and

• C is the number of complete years he was entitled to reckon as pensionable service when he retired. Table AgeFactorUnder 380.0950380.0960390.0970400.0980410.0990420.1005430.1020440.1040450.1055460.1070470.1090480.1105490.1125500.1140510.1160520.1180530.1200540.123055 and over0.1260

• (2) The sum calculated in accordance with sub-paragraph (1) shall be reduced by half of any amount which, if article 49(1) had applied and a sum had been payable under article 54 (transfer payments between fire authorities), would for the purpose of calculating that sum have constituted (C x D) in the formula set out in paragraph 2 of Part III.

PART II — SERVICE RECKONABLE ON RECEIPT OF TRANSFER VALUE

1

• (1) If the previous scheme is a club scheme, the period reckonable as pensionable service is one equal to the period that would enable the Board to pay a transfer value, calculated on the cash equivalent basis, of the same amount as the sum received.

• (2) A transfer value is calculated on the cash equivalent basis if it is calculated in the manner prescribed under section 93(1) of the Pension Schemes (Northern Ireland) Act 1993[^f00066] for the calculation of cash equivalents.

• (3) In calculating the period any sum representing interest that is included in the transfer value received is not to be taken into account.

2

• (1) Subject to paragraph 3, if the previous scheme is not a club scheme the period reckonable as pensionable service is that specified in sub-paragraph (2).

• (2) The period is—