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The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007

Type Ni-Statutory-Rule

Publication 2007-03-22

Last updated 2025-01-09

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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(7) Subject to paragraphs (7A) to (7C), when a person’s notice of commutation takes effect, the Board shall—

(a) reduce the pension by the commuted portion;

(b) calculate the lump sum by multiplying by 12 the amount of the person’s pension represented by the commuted portion at the date of retirement; and

(i) the date on which he attains normal benefit age; or

(ii) the date on which the pension sharing order takes effect,

whichever is the later.

(7A) Where the pension debit member in relation to the pension to be commuted under paragraph (1) is a special member, the lump sum shall be calculated under paragraph (7B and 7C) and sub-paragraph (b) of paragraph (7) shall not apply.

(7B) Subject to paragraph (7C), the lump sum shall be calculated by multiplying the amount of the person’s pension represented by the commuted portion at the time when the pension becomes payable under article 37 by the factor specified in the table in Schedule ZA by reference to his age at that time.

(7C) A lump sum payable under paragraph (7B) shall be reduced to the extent necessary to prevent the payment of it resulting in a scheme chargeable payment.

Application of general rules

40

(1) The provisions of this Scheme specified in paragraph (2) apply to pension credit members and awards payable to or in respect of them; but except where other provision is made by this Part or a contrary intention appears—

(a) this Scheme shall not apply to pension credit members and benefits payable to or in respect of them, except if and to the extent that they are also members of this Scheme in another capacity or they are also dependants of a member; and

(b) benefits payable to or in respect of a pension credit member may not be aggregated with benefits payable to or in respect of him—

(i) in any other capacity; or

(ii) as a pension credit member, deriving from any other pension debit member.

(2) The provisions are—

(a) article 46 (determinations and decisions by the Board);

(b) article 54 (withdrawal of pension on conviction of certain offences);

(d) article 96 (payment of awards);

(e) article 98 (payments for minors and persons incapable of managing their affairs); and

(f) article 99 (payment of awards: further supplementary provision).

Post-retirement death grant: pension credit members

41

(1) Where—

(a) a pension credit member dies within five years of the pension under article 37 coming into payment and before his 75th birthday; and

(b) there is a difference between—

(i) the amount that is five times the pension, calculated at the annual rate effective on the day that it came into payment; and

(ii) the instalments of pension that have been paid,

the Board shall pay a post-retirement death grant of the amount of that difference.

(2) The grant may be paid, in whole or in part, to such person or persons as the Board thinks fit.

(3) For the purposes of paragraph (1), any increases which, if the pension had continued in payment, would have been taken into account, shall be disregarded.

PART 7 — RESERVISTS

Interpretation of Part

42

In this Part—

“the 1996 Act” means the Reserve Forces 1996[^f00025];

“forces period” means the period during which a person undertakes relevant service in the reserve forces;

“qualifying injury” means an injury, received by a person in the performance of his duties as a firefighter, which is not wholly or mainly due to his own serious and culpable negligence or misconduct;

“relevant service in the reserve forces” means service in the forces specified in section 1(2) of the 1996 Act—in pursuance of a training obligation under Part 3 of that Act; orby virtue of a call out for permanent service or a recall under the Reserve Forces Act 1980[^f00026] or Part 7 of the 1996 Act; and

“reservist” means a person who, immediately before a forces period, was a firefighter.

Continuity of employment

43

(1) For the purposes of this Scheme, a reservist shall be treated as having continued, throughout his forces period—

(a) to be a firefighter; and

(b) subject to paragraph (2), for the purposes of his pensionable service under Part 10, employed by the Board.

(2) Where, before his forces period, a reservist had elected to purchase additional service under Chapter 2 of Part 11 by periodical contributions, his forces period is not reckonable as additional service unless the contributions payable in respect of it have been paid (whether during his forces period or, if the Board has agreed that contributions may be discontinued as mentioned in paragraph (2) of article 68 (discontinuance period not exceeding six months), in accordance with that paragraph).

(3) For the purposes of calculating the amount of a reservist’s pension contributions under article 63—

(a) where he was a regular firefighter immediately before the forces period in question the pay that he would have received from the Board during his forces period shall be taken to be his pay for that period (his “notional regular pay”); and

(b) where he was a retained or volunteer firefighter immediately before the forces period in question, the amount determined by multiplying the average of his pensionable pay for the period of 12 months that immediately preceded his forces period (expressed as a daily rate) by the number of days in his forces period shall be taken to be his pay for that period (his “notional retained or volunteer pay”),

but this is subject to paragraph (4).

(4) In respect of any period during a reservist’s forces period in which the aggregate of—

(a) his actual pay, and

(b) any payments that he receives under section 4 of the 1996 Act,

is less than his notional regular pay or, as the case may be, his notional retained or volunteer pay for that first-mentioned period, he shall be treated as having no pensionable pay (and, accordingly, no liability to make pension contributions).

Awards on death or permanent disablement

44

(1) A reservist who, at the end of his forces period, is permanently disabled[^f00027] for performing the duties of a firefighter by reason of an infirmity that—

(a) is unrelated to any injury received during his forces period; and

(b) is not a qualifying injury,

is entitled to an award under article 12 (award on ill-health retirement).

(2) Where a reservist dies—

(a) during his forces period; or

(b) while receiving a pension under paragraph (1),

an award shall be payable in accordance with paragraphs (3) and (4).

(3) Where the reservist’s death—

(a) is not the result of a qualifying injury; and—

(b) occurs during his forces period,

a survivor’s pension under Chapter 1 of Part 4 is payable to his spouse, civil partner or cohabiting partner (as the case may be) as if the reservist were a former firefighter member entitled as mentioned in article 23(1)(a).

(4) Where the reservist’s death occurs during his forces period and is not the result of a qualifying injury—

(a) a child’s pension is payable under Chapter 2 of Part 4 as if—

(i) the reservist were a firefighter member who died while employed by the Board; and

(ii) paragraphs (1)(c), (2) and (3) of article 30 were omitted; and

(b) a death grant is payable under article 35.

Reservists who do not resume employment with the Board

45

A reservist who does not resume employment with the Board within one month of the end of his forces period shall be treated as having left the Board’s employment at the end of his forces period.

PART 8 — DETERMINATION OF QUESTIONS AND APPEALS

Determinations and decisions of the Board

46

(1) The question whether a person is entitled to any and if so what awards shall be determined in the first instance by the Board.

(2) Subject to paragraph (3), before deciding, for the purpose of determining that question or any other question arising under this Scheme—

(a) whether a person has been disabled;

(b) whether any disablement is likely to be permanent;

(d) whether a person is capable of performing the duties of a regular firefighter; or

(e) any other issue wholly or partly of a medical nature,

the Board shall obtain the written opinion of an independent qualified medical practitioner selected by it and the opinion of the qualified medical practitioner shall be binding on the Board.

(3) If by reason of the person’s refusal or wilful or negligent failure to submit to medical examination by the practitioner ... selected by it the Board is unable to obtain the opinion mentioned in paragraph (2), it may—

(a) on such other medical evidence as it thinks fit; or

(b) without medical evidence,

give such decision on the issue as it may choose to give.

(4) The Board shall, within fourteen days of making a decision or determination under this article;

(a) give written notice of the decision or determination to the person concerned; and

(b) in the case of a decision on an issue wholly or partly of a medical nature, unless paragraph (3) applies, supply him with a copy of the opinion obtained under paragraph (2).

Appeal against opinion on a medical issue

47

(1) Where—

(a) an opinion of the kind mentioned in article 46(2) has been obtained; and

(b) within 14 days of his being notified of the Board’s decision on the issue the person concerned applies to it for a copy of the opinion,

the Board shall supply him with a copy, together with a statement informing the person concerned that, if he wishes to appeal against the opinion, he must give the Board written notice of his grounds of appeal, together with his name and address, within 14 days of the date on which he is so supplied.

(2) If the person concerned is dissatisfied with the opinion which has been supplied to him under paragraph (1), he may appeal against it by giving notice to the Board in accordance with paragraph 4(1) of Schedule 2.

(3) The Board shall be bound by any decision on a medical issue duly given on an appeal under this article. A decision given under this article overrules that of the medical practitioner selected by the Board under article 46.

(4) In this article, “medical issue” means any issue referred to in article 46.

(5) Further provisions as to appeals under this article are contained in Schedule 2.

Appeals on other issues

48

Where a person makes a formal complaint to the Board which does not involve an issue of a medical nature, the Board shall deal with the complaint under the arrangements implemented by it pursuant to the requirements of article 50 of the Pensions (Northern Ireland) Order 1995 (requirement for dispute resolution arrangements) and the Occupational Pension Schemes (Internal Dispute Resolution Procedures) (Consequential and Miscellaneous amendments) Regulations (Northern Ireland) 2008.

PART 9 — REVIEW, WITHDRAWAL AND FORFEITURE OF AWARDS

Review of ill-health pension

49

(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 state pensionable age,

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

(i) of performing any duty appropriate to the role from which he retired on grounds of ill–health; and

(ii) of undertaking regular employment.

(2) The Board shall, at such intervals as it thinks proper, consider in relation to a person whose deferred pension is being paid early by virtue of article 13(4) (early payment of deferred pension on permanent disablement), the same matters as they are required to consider in relation to persons of the description mentioned in paragraph (1).

Consequences of review

50

(1) If, on such consideration as is mentioned in article 49(1), it is found that a person who is in receipt of a higher tier ill–health pension has become capable of undertaking regular employment, his entitlement to that pension shall cease with immediate effect.

(2) Subject to paragraph (3), a lower tier ill–health pension shall continue to be paid to a person who ceases to be entitled to a higher tier ill–health pension.

(3) If—

(a) on such consideration as is mentioned in article 49(1), it is found that a person who is in receipt of a lower tier ill–health pension has become capable of performing the duties appropriate to the role from which he retired on grounds of ill–health; and

(b) the Board make him an offer of employment in that role (“a paragraph (3)(b) offer”),

his entitlement to a lower tier ill–health pension shall cease, with immediate effect, whether or not he accepts or declines the offer.

(4) A person who accepts or declines a paragraph (3)(b) offer becomes entitled to a deferred pension under article 13.

(5) If, on such consideration as is mentioned in article 49(2), it is found that a person whose deferred pension is being paid early has become capable of undertaking regular employment his entitlement to early payment of the deferred pension shall cease with immediate effect.

Reduction of award in case of default

51

(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 firefighter

52

(1) Subject to paragraph (2), the Board may withdraw the whole or any part of the pension for any period during which the person entitled to it is again employed as a firefighter by the Board, or by any fire authority in England, Scotland or Wales.

(2) Where a person who is entitled to pensions under this Scheme in respect of both whole–time and retained or volunteer service—

(a) resumes whole-time service, but does not resume retained or volunteer service; or

(b) resumes retained or volunteer service, but does not resume whole–time service,

paragraph (1) applies only as regards the pension referable to his previous retained or volunteer service or, as the case may be, his whole-time service.

(3) The Board may abate a pension to which a person is entitled under Part 3 so long as he is employed (in whatever capacity) by it, or by any fire authority in England, Scotland or Wales.

(4) A person who—

(a) is entitled to a pension under Part 3; and

(b) accepts an offer of employment with a fire authority in England, Scotland or Wales (in whatever capacity),

shall, as soon as reasonably practicable after accepting that offer, give notice in writing to the Board, specifying the name of his employing fire authority.

Withdrawal of early payment of deferred pension

53

A person who, on dismissal from the Board’s employment, becomes entitled to a deferred pension under article 13, shall not be entitled to early payment of the deferred pension before reaching the age of 65 or the age of 60 in the case of a special member, unless the Board determines otherwise.

Withdrawal of pension on conviction of certain offences

54

(1) Where paragraph (2) applies the Board may withdraw the pension in whole or in part and permanently or temporarily as it thinks fit.

(2) This paragraph applies where—

(a) the pensioner has been convicted of an offence referred to in paragraph (3), and, in the case of a pension under Part 4, 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 employment by the Board, which is certified by a Minister of the Crown—

(i) as gravely injurious to the interests of the State; or

(ii) as likely 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 1989[^f00028] , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the pensioner has been sentenced, on the same occasion—

(i) to a term of imprisonment of at least 10 years; or

(ii) to two or more consecutive terms amounting in aggregate to at least 10 years.

(4) The Board may, at any time and to such extent as it thinks fit—

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

(b) restore to the pensioner,

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

PART 10 — QUALIFYING SERVICE AND PENSIONABLE SERVICE

Qualifying service

55

(1) For the purposes of this Scheme, the following periods are periods of a person’s qualifying service—

(a) the period during which the person is a firefighter member of the scheme and for which he receives pensionable pay;

(b) any period during which the person—

(i) is a firefighter member of the Scheme;

(ii) is on unpaid absence other than unauthorised absence;

(iii) has made an election under article 58(1); and

(iv) has paid such contributions as are required to be paid under that article in respect of that period;

(c) in relation to the second pension under article 17 (entitlement to two pensions), the period of qualifying service taken into account in calculating the first pension under that article;

(d) any period of additional service purchased under Part 11;

(e) a period credited on acceptance of a transfer under Part 12;

(f) where the person was a member the 2007 Scheme, the period of service used for determining his eligibility for an award under that Scheme;

(g) any period of service that may be credited to the scheme member resulting from maternity, paternity , parental bereavement or adoption leave.

(h) any period of service during the limited period or extended limited period in respect of which the person has paid the mandatory special period pension contributions; ...

(i) any period of service as a retained firefighter before 1st July 2000 which, if it had been a period of service during the limited period or extended limited period in relation to which mandatory special period pension contributions had been paid, would have been qualifying service in accordance with sub-paragraph (h). and

(j) any period of pensionable service for the active member’s account under the 2015 Scheme to which the person’s qualifying service had been added for the purposes of qualifying service in the 2015 Scheme.

Reckoning of pensionable service

56

(1) Subject to paragraph (5) and article 56A, for the purposes of this Scheme, a person’s pensionable service accrues as pension contributions are paid, and consists of—

(a) any period in respect of which he has paid pension contributions as a member of this Scheme;

(b) any period of service taken into account for the purposes of an award under article 13 (deferred pension) or article 17 (entitlement to two pensions) where, on again taking up employment with the Board—

(i) he becomes a member of the Scheme; and

(ii) in accordance with article 14 (cancellation of deferred pension) the award under article 13 or article 17 is cancelled;

(c) any period which he is entitled to reckon as pensionable service under article 58 (reckoning of unpaid period of absence) or article 59 (reckoning of maternity, paternity , parental bereavement and adoption leave, etc) or under any of articles 65 to 69;

(d) any period of pensionable service taken into account for the purposes of a lower tier ill–health award under article 12 of this Scheme (award on ill–health retirement) ... where—

(i) the award is cancelled under article 50; and

(ii) he remains a member of this Scheme;

(e) if he rejoins this Scheme, on again taking up employment with the Board, any period of service as a former member of the Scheme, in respect of which—

(i) no pension has been paid;

(ii) no refund of pension contributions has been made; and

(iii) no transfer value payment has been made; and

(f) any period of service credited to the Scheme as pensionable service on acceptance of a transfer into the Scheme under Part 12.

(g) any period of service treated as accrued in accordance with article 84A of Part 12.

(2) The pensionable service of a firefighter may not exceed 45 years.

(3) A person may not—

(a) buy additional service if that would increase his pensionable service to more than 40 years by normal retirement age; or

(b) transfer service into the Scheme if the aggregate of—

(i) that service;

(ii) his prospective service to normal retirement age; and

(iii) any service already accrued in the Scheme,

would exceed 40 years by normal retirement age.

(4) Any additional period of service purchased or in the process of being purchased under Part 11 is reckonable as pensionable service; but where only a portion of the pension contributions payable in respect of a period of additional service have been paid, only the equivalent portion of the period is reckonable as pensionable service.

(5) Subject to paragraph (6), an additional period of service purchased or in the process of being processed under Part 11 is to be taken into account for the purposes of determining—

(a) the amount of pension payable to the firefighter member or to his survivors; and

(b) the amount of service a firefighter member has or may accrue in the Scheme.

(6) An additional period of service is not to be taken into account in assessing—

(a) the amount of the higher tier ill-health pension included in a higher tier ill–health award under Part 3; or

(b) the amount of a death grant under article 35 of Part 5.

Non-reckonable service

57

The following periods are not reckonable as pensionable service or as special pensionable service—

(a) any period of unpaid leave, other than a period that is reckonable by virtue of article 58;

(b) any period of service that has been taken into account for the purposes of a pension under article 13 (deferred pension) that has not been cancelled under article 14;

(c) any period of absence resulting from sickness or injury attributable to the person’s misconduct which the Board determine should be unpaid absence;

(d) any period of additional maternity, or adoption leave in respect of which the person entitled has declined to pay the required contributions; and

(e) any period of service that is pensionable service by virtue of any other provision of this Part.

Reckoning of unpaid period of absence

58

(1) A firefighter member may reckon as pensionable service or as special pensionable service all or part of a period of absence without pay if he elects to pay the pension contributions that he and the Board would have paid in accordance with Parts 11 and 13 in respect of that period if it had been a period of absence with pay.

(2) An election under paragraph (1) is to be made by notice in writing given to the Board not later than six months from the end of the period of absence without pay for which contributions are due.

(3) The Board may pay the employer’s pension contributions that would otherwise fall to be paid by the employee as a result of his election.

(4) Contributions falling to be paid by the employee under this article must be paid within six months of the date on which the notice under paragraph (2) is given.

Reckoning of maternity, paternity and adoption leave, etc

59

(1) A female firefighter member is entitled to reckon as pensionable service any period of—

(a) paid maternity leave;

(b) unpaid ordinary maternity leave; and

(2) A firefighter member is entitled to reckon as pensionable service any period of—

(a) paternity leave;

(aa) parental bereavement leave;

(b) ordinary adoption leave;

(d) unpaid additional adoption leave in respect of which he has paid pension contributions in accordance with article 64.

(3) Where there is a period of pensionable service both before and after a period of maternity or adoption leave in respect of which a person is entitled to pay pension contributions but does not do so, those periods shall be treated for the purposes of this Scheme as if they were continuous.

(4) If the firefighter member was a special firefighter member immediately before any period which he is entitled to reckon under this article, he is entitled to reckon that period as special pensionable service.

Calculation of pensionable service

60

(1) Paragraphs (3) to (5) are subject to article 56(2) and (3).

(2) For the purposes of paragraphs (3) and (4), a period which comprises 365 completed days including 29th February shall be treated as a completed year.

(3) The pensionable service of a whole-time firefighter member shall be calculated in accordance with the formula—

$$A+(B÷365)years$; where—A is the number of completed years in the period; andB is the number of completed days in any remaining part of a year.$

(4) The pensionable service of a part-time regular firefighter member shall be calculated as a proportion of whole-time service by applying the formula—

$$AB×C$; where—A is the person’s weekly contractual hours;B is the weekly whole-time equivalent conditioned hours; andC is the period of his part-time service in years (calculated in accordance with the formula in paragraph (1), and with regard to paragraph (2)).$

(5) The pensionable service of a retained or volunteer firefighter member for any year or part of a year of his service shall be assessed as a proportion of whole-time service in accordance with the formula—

(A/B)

where

A is the actual pensionable pay received in that year, and

B is his reference pay for that year.

(6) Where, for the purpose of calculating an award payable to or in respect of a firefighter member—

(a) it is necessary to determine his pensionable service reckonable by reason of service or employment before or after a particular date (“the material date”); and

(b) by virtue of the receipt by the Board of a transfer value payment, he is entitled to reckon a period of pensionable service (“the credited period”) by reason of employment for a period (“the previous employment period”) which includes that date,

the credited period counts as pensionable service reckonable by reason of employment before and after the material date in the same proportion as that between the parts of the previous employment period falling before and after the material date.

(7) Where the firefighter member is a special firefighter member, this article shall apply with the substitution of “special pensionable service” for “pensionable service” and with the substitution of “article 56A(2) and (3)” for “article 56(2) and (3)”.

PART 11 — PENSIONABLE PAY, PENSION CONTRIBUTIONS AND PURCHASE OF ADDITIONAL SERVICE

CHAPTER 1 — PENSIONABLE PAY AND PENSION CONTRIBUTIONS

Pensionable pay

61

(1) Subject to paragraphs (3) and (5A) and article 63(3) the pensionable pay of a firefighter member, is the aggregate of—

(a) his pay in relation to the performance of the duties of his role, except any allowance or emoluments paid to him on a temporary basis, ...

(aa) the amount (if any) of any benefits which are pensionable under article 17B(1) of Part 3, and

(b) his permanent emoluments (including, in the case of a retained firefighter, any retaining allowance).

(2) Where a firefighter member surrenders the right to receive part of his pensionable pay in exchange for the provision by the Board of any non–cash benefit, the amount forgone shall continue to be treated as part of his pensionable pay for all purposes of this Scheme (including determining pension contributions and calculating awards).

(3) A firefighter member’s pensionable pay in any tax year shall be taken not to include and amount in excess of the permitted maximum for that year.

(4) For the purposes of this article and article 62, the permitted maximum for a tax year is £108,600; but in relation to a tax year other than the tax year ending in 2007, this is subject to paragraph (5).

(5) Where the retail price index for the month of September in the tax year preceding the tax year in question is higher that it was for the previous September, the permitted maximum for the tax year in question shall be the amount arrived at—

(a) by increasing the permitted maximum for the previous tax year by the same percentage as the percentage increase in the retail price index; and

(b) if the result is not a multiple of £600, by rounding it up to the nearest amount which is a multiple of £600.

(5A) Where before the date of coming into operation of this Order and after that date, any allowance or supplement is being paid to a firefighter member which the Board treats as pensionable, but is not—

(a) pensionable pay within the meaning of paragraph (1)(a);

(b) additional pension benefit under article 17A of Part 3 (long service); or

that allowance or supplement shall continue to be treated as pensionable for so long as the firefighter receives it without any break in payment.

(5B) Subject to paragraphs (5C) and (5D), where article 4B of Part 2 has applied to a member of this Scheme who has joined the 2015 Scheme with continuity of service and paragraph 1 or 2 of Schedule 7 (final salary link) to the 2014 Act applies to that person, paragraph (1) of this article does not apply and final pensionable pay is determined in accordance with Schedule 7 to that Act so that the member’s pensionable pay under the 2015 Regulations as modified by paragraph 32 of Schedule 2 to those Regulations derived from service in the 2015 Scheme is to be regarded as pensionable pay derived from service in this Scheme.

(5C) Where paragraph (5B) and paragraph 32(4) of Schedule 2 to the 2015 Regulations apply to a member of this Scheme, the pensionable pay to be regarded as derived from service in this Scheme is the pensionable pay derived from service in the 2015 Scheme under the 2015 Regulations as modified by paragraph 32 of Schedule 2 to those Regulations for the last year of pensionable service in the 2015 scheme before the reduction in pensionable pay.

(5D) Where paragraph 32(3) of Schedule 2 to the 2015 Regulations applies to a member of this Scheme, pensionable pay is determined in accordance with paragraph (1) and paragraph (5B) does not apply.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Final pensionable pay

62

(1) For the purpose of calculating pensions under this Scheme, the final pensionable pay of a firefighter member is the aggregate of pensionable pay received in respect of the 365 pensionable pay days ending with the relevant date, but this is subject to the following paragraphs.

(1A) Where the pensionable pay received by a firefighter in respect of the 365 pensionable pay days referred to in paragraph (1) includes an amount payable to him in respect of the benefits falling within article 17B of Part 3, that amount shall be disregarded for the purpose of ascertaining his final pensionable pay.

(2) Subject to paragraphs (2A) and (3), “the relevant date” for the purposes of paragraph (1)—

(a) in relation to a firefighter member who is entitled to two pensions under article 17, means—

(i) as regards the first pension, the date on which he was last paid at the higher rate ...;

(ii) as regards the second pension the last day of his membership of the Scheme[^f00029] or, if he dies in service, the date of his death;

(b) in any other case, means the date of the firefighter member’s last day of pensionable service ,or if he dies in service, the date of his death.

(2A) In the case of a connected member or a deferred member to whom paragraph (5B) of article 61 applies, “the relevant date” means—

(a) where the final salary link applies, the last day of pensionable service in the 2015 Scheme, or

(b) where paragraph 32(4) of Schedule 2 to the 2015 Regulations applies, the last day of pensionable service in the 2015 Scheme before the reduction of pensionable pay in the 2015 Scheme.

(3) Where a firefighter member’s final pensionable pay would have been more than the amount calculated in accordance with paragraph (1) if the relevant date had occurred on the corresponding day in either of the two periods of 365 pensionable pay days preceding the first day of the period of 365 pensionable pay days ending with the relevant date (as defined in paragraph (2) without reference to this paragraph), that corresponding day in whichever of those periods produces the higher amount shall be treated as the relevant date for the purposes of paragraph (1).

(4) Subject to paragraph (7), where a firefighter member is entitled to count only part of a year as a period of membership of the Scheme (“the membership period”), his final pensionable pay is the amount of pensionable pay received in the membership period multiplied by 365 and divided by the number of days in the membership period.

(5) For the purposes of paragraph (1), any reduction of pensionable pay as a result of—

(a) sick leave;

(b) stoppage of pay by way of punishment;

(d) paid additional maternity leave or additional adoption leave;

(e) unpaid periods in respect of which the firefighter member has paid pension contributions; or

(f) unpaid additional maternity leave or additional adoption leave in respect of which pension contributions have been paid,

shall be disregarded.

(5A) The final pensionable pay of a firefighter member who—

(a) Is entitled to a long service increment; and

(b) Retires after 30th September 2006 and before 1st October 2007, or becomes entitled to a deferred pension under article 13 within that period,

shall be calculated—

(i) As if his long service increment had accrued at the rate of £990 per annum (disregarding the reduction that had effect in relation to times on and after 1st October 2006), and

(ii) disregarding any LS-related payment.

(5B) The final pensionable pay of a firefighter member who—

(a) retires or becomes entitled to a deferred pension on or after 1st October 2007, and

(b) is entitled to additional pension benefit under article 17A (additional pensions benefit: long service),

shall be calculated taking into account whichever of the following paragraphs yields the greater amount—

(i) the calculation is made with regard to his long service increment and any LS-related payment, or

(ii) the calculation is made with regard to his long service increment and any LS-related payment, but without regard to the amount credited to him under Article 17A.

(5C) In paragraphs (5A) and (5B) “LS-related payment” means an interim or transitional payment connected with a firefighter member’s long service.

(6) The final pensionable pay of a retained or volunteer firefighter shall be determined by reference to the final pensionable pay of a regular firefighter employed in a similar role and with equivalent qualifying service.

(7) A firefighter member’s final pensionable pay in any tax year shall be taken not to include any amount in excess of the figure which is the permitted maximum for that year.

(8) In paragraph (6) “role” in relation to a firefighter, means the role in which he is for the time being employed, being a role set out in “the Fire and Rescue Services Rolemaps” issued by the National Joint Council for Local Authority Fire and Rescue Services in August 2005..

(9) In the case of a special member, paragraph (2)(b) applies with the substitution of “special pensionable service” for “pensionable service”.

(10) In the case of a person who joined this Scheme as a special deferred member or a special pensioner member, his final pensionable pay shall be the amount determined by the Board and set out in the notice given by the Board under article 65A(13) of this Part or, if a notice has been given under article 65B(13), set out in that notice.

Pension contributions

63

(1) Subject to paragraph (1A), a firefighter member shall pay pension contributions to the Board at the percentage rate of his pensionable pay specified in the Table in Schedule A1 .

(1A) A firefighter member who is a special member shall pay pension contributions to the Board at the rate of 11% of his pensionable pay in respect of a period ending on 31st March 2012 and in respect of any period commencing on or after 1st April 2012, at the percentage rate of his pensionable pay for the period in question specified in the Table in Schedule AB1.

(2) The contributions payable under paragraph (1) or (1A) may be deducted by the Board from each instalment of pensionable pay as it becomes due, but this is subject to any other method of payment that may be agreed between the Board and the member.

(3) For the purposes of this article, the pensionable pay of a firefighter member during a period of maternity, paternity , parental bereavement or adoption leave shall be the pay that the person receives for that period including the value of any statutory maternity, paternity , parental bereavement or adoption pay under the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00030].

Optional pension contributions during maternity and adoption leave

64

(1) A firefighter member who−

(a) is on maternity or adoption leave, which would not otherwise count as pensionable service under article 56, or as special pensionable service under article 56A; and

(b) who, for the whole or part of the leave period, is not entitled to receive pay (including any statutory maternity or adoption pay under the Social Security Contributions and Benefits (Northern Ireland) Act 1992),

may elect to pay pension contributions in respect of that leave period.

(2) The contributions shall be calculated by applying article 63 to the pensionable pay (including any statutory maternity or adoption pay under the Social Security Contributions and Benefits (Northern Ireland) Act 1992) received immediately before the start of the unpaid period in question.

(3) Subject to paragraphs (6) and (7), an election must be made by giving notice in writing to the Board before the expiry of the period of 30 days (or such longer period as the Board may allow) beginning with−

(a) the day on which he returns to work; or

(b) if he does not return to work after the leave period, the day he ceases to be employed by the Board.

(3A) Where the firefighter member returns to work, or ceases to be employed, after the transition date, the election under paragraph (3) may only be made in respect of the period before the transition date.

(4) On receipt of the notice, the Board shall calculate the amount of contributions due and shall give notice in writing of that amount to the person concerned.

(5) Where the full amount of contributions due has not been paid within six months of the date of the notice given under paragraph (4), the person concerned shall be entitled to reckon as pensionable service or as special pensionable service such proportion of the period in respect of which contributions were due as the amount of contributions paid bears to the total amount of contributions due.

(6) Where a person dies before the end of the period of 30 days referred to in paragraph (3) without having given the required notice—

(a) he shall be deemed to have given the notice; and

(b) the Board—

(i) shall give to his personal representatives a statement of the amount of contributions due; and

(ii) may collect the contributions by deducting the amount of contributions due from the amount of the death grant payable under Part 5.

(7) Where a person to whom this article applies is a connected member who dies before the end of the period of 30 days referred to in paragraph (3) without having given the required notice—

(a) that person shall be deemed to have given the required notice, and

(b) the Board—

(i) shall give to the person’s personal representatives a statement of the amount of contributions due; and

(ii) may collect the contributions with the agreement of the personal representatives by deducting the amount required from any lump sum death benefit payable under regulation 104 (lump sum payable on death of active member) of the 2015 Regulations.

CHAPTER 2 — PURCHASE OF ADDITIONAL SERVICE

Purchase of additional service

65

(1) A person who satisfies the conditions specified in paragraph (2) may, in accordance with this Chapter, purchase additional service for the purpose of securing increased benefits under this Scheme.

(2) The conditions are that the person—

(a) is a firefighter member of the Scheme;

(b) is not a pension credit member; and

(3) Additional service may be purchased as years or part of a year, but the aggregate of—

(a) the period purchased;

(b) the person’s pensionable service up to the date of the purchase; and

must not exceed 40 years.

(4) Additional service may be purchased—

(a) by payment of a lump sum calculated in accordance with tables provided by the Scheme Actuary; or

(b) subject to paragraphs (5) and (6), by deduction from the person’s pensionable pay of periodical contributions of such percentage of that pay as shall be determined by the Scheme Actuary.

(5) The Board may permit a person who is a part–time regular firefighter to purchase additional service by periodical contributions at a rate that bears to the percentage determined by the Scheme Actuary the same proportion as his pensionable pay bears to the pensionable pay of a full–time regular firefighter serving in the same role.

(6) The Board may permit a retained or volunteer firefighter to purchase additional service by periodical contributions; and in such a case it shall calculate the amount of the contributions by applying the rate determined by the Scheme Actuary to the firefighter’s reference pay.

(7) In the case of a special firefighter member—

(a) this article applies—

(i) in paragraph (2)(c) with the substitution of “30 years special pensionable service” for “40 years’ pensionable service”;

(ii) in paragraph (3) with the substitution of “special pensionable service” for “pensionable service” and“30 years” for “40 years”;

(b) in relation to paragraph (4)(a) the Scheme Actuary shall provide different tables for special members and in paragraph (4)(b) the determination by the Scheme Actuary shall take account of the purchase being made by a special member.

Election to purchase additional service

66

(1) Subject to article 66A, an election to pay a lump sum—

(a) must be made by notice in writing given to the Board not later than 12 months after the date on which the person last became employed by the Board as a firefighter; and

(b) if the sum is not paid within three months after the date on which notice was given, shall be treated as not having been made.

(2) An election to pay periodical contributions must be made by notice in writing given to the Board at least two years before the person’s normal retirement age, but no such election may be made where he and the Board have agreed that he will leave the scheme with an entitlement under any of articles 11, 12, 13, 15 and 16.

(3) Unless paragraph (1)(b) applies, an election under this article—

(a) takes effect on the day on which the written notice is received by the Board; and

(b) is irrevocable once the lump sum has been paid or, as the case may be, the first contribution has been deducted.

Duration of periodical contributions and premature cessation

67

(1) Subject to paragraph (2), where a person has elected under article 66 to pay periodical contributions, they are payable from his next birthday and continue to be payable until normal retirement age.

(2) Paragraph (1) ceases to apply to a person who leaves his employment before normal retirement age—

(a) where he is entitled to a pension under article 13 (deferred pension), on his last day of service;

(b) where he becomes entitled to a second pension under article 17 (entitlement to two pensions), on his last day of service in the second period of employment;

(d) on the date on which any contributions election takes effect; or

(e) in the case of a connected member, or a connected special member, on the date that member ceases to be in pensionable service under the 2015 scheme.

(3) Where a sub-paragraph of paragraph (2) applies and the additional service is not special pensionable service, the period of additional service purchased up to the date referred to in that sub-paragraph shall be treated as if it were the period ascertained in accordance with the formula—

$$A×BC$, whereA is the number of 60ths of additional service which he elected to purchase;B is the period in respect of which contributions have been made; andC is the period in respect of which contributions would, but for the cessation of his employment, have been made in accordance with the election.$

(3A) Where a sub-paragraph of paragraph (2) applies and the additional service is special pensionable service, paragraph (3) applies with the substitution of the definition of “A” with—

“A” is the number of 45ths of additional special pensionable service which the special member elected to purchase.

(4) The period of additional service calculated in accordance with paragraph (3) shall be treated—

(a) where the person qualifies for an ordinary pension (article 11), as part of the pensionable service on which the ordinary pension is calculated;

(aa) where he qualifies for a special member’s ordinary pension, as part of the special pensionable service on which the special member’s ordinary pension is calculated;

(b) where he qualifies for a deferred pension (article 13), as part of the pensionable service or special pensionable service, on which the deferred pension is calculated;

(c) where he takes member-initiated early retirement (article 15), as part of the award to which the actuarial reduction is applied;

(d) where he takes Board-initiated early retirement (article 16), as part of his pensionable service;

(e) where, on commencing a second period of employment with the Board, he becomes entitled to two pensions (article 17)—

(i) to the extent that it is attributable to the first period of employment, as part of the service on which the first pension is calculated; and

(ii) to the extent that it is attributable to the second period of employment, as part of the service on which the second pension is calculated.

(5) The period of additional service calculated in accordance with paragraph (3) shall not be treated as part of the pensionable service or special pensionable service on which—

(a) the amount of any higher tier ill-health pension is calculated under article 12; or

(b) the notional ill-health pension where a survivor’s pension is awarded on his death in service is calculated (article 23).

(6) Additional service purchased by the payment of periodical contributions shall accrue annually in accordance with the contributions paid.

Discontinuance and resumption of periodical contributions

68

(1) The Board may—

(a) at the request of a firefighter member who has elected to purchase additional service by the payment of periodical contributions; and

(b) solely on the grounds of his financial circumstances,

agree to discontinue the making of deductions from his pay by way of such contributions.

(2) Where the firefighter member and the Board agree that deductions should be discontinued for a period not exceeding six months (“the discontinuance period”), the Board shall resume the making of deductions as soon as reasonably practicable after the end of that period or, at the request of the firefighter member, at such time before the end of that period as may be agreed.

(3) Where the firefighter member and the Board agree that deductions should be discontinued for a period of six months or more, the member’s election under article 66 shall be treated as cancelled with effect from the date of the agreement.

(4) Subject to paragraph (4A), the period of additional service purchased up to the date on which the last contribution was deducted shall be treated as if it were the period ascertained in accordance with the formula—

$$A×BC$, whereA is the number of 60ths of additional service which the firefighter member elected to purchase;B is the period in respect of which contributions have been made; andC is the period in respect of which contributions would have been made in accordance with the election (disregarding for this purpose any deemed cancellation under paragraph (3)).$

(4A) Where the firefighter member is a special member, in paragraph (4) “A” is the number of 45ths of additional special pensionable service which the special member elected to purchase.

(5) Subject to paragraph (6), where—

(a) deductions were discontinued under paragraph (2); and

(b) the firefighter member wishes to purchase additional service referable to the discontinuance period,

a deduction of an amount equal to the aggregate of the contributions that would otherwise have been made in respect of that period shall be made on the same occasion as the first resumed deduction is made.

(6) Where the firefighter member’s rate of pay at the end of the discontinuance period is less than at the beginning of that period, deductions in respect of the discontinuance period shall be made at the rate that would have applied if deductions had been made from his salary during that period.

(7) This article applies to a connected member, or a connected special member, as it applies to a firefighter member.

Periodical contributions in respect of periods of unpaid service or absence

69

(1) A firefighter member who—

(a) has elected to purchase additional service in respect of a period of unpaid service or unpaid leave which falls within the period in respect of which contributions are payable in accordance with article article 67(1) ; and

(b) complies with the requirements of paragraph (2),

is entitled to require the Board to treat that period of unpaid service or unpaid leave as a period of pensionable service or special pensionable service.

(2) The requirements of this paragraph are that the firefighter member must, not later than one month after the end of the period of unpaid service or leave (as the case may be), require the Board to deduct from his pay an amount equal to the aggregate of the contributions that would have been made in respect of that period if it had been a period of paid service.

(3) In paragraphs (1) and (2) “unpaid leave” means adoption leave, additional adoption leave, additional maternity leave or ordinary maternity leave or other absence without pay (including absence while participating in a strike).

(4) Contributions payable under paragraph (2) may be paid—

(a) during the unpaid leave period; or

(b) within six months of returning to duty after the end of that period; or

(5) This article applies to a connected member or a connected special member as it applies to a firefighter member who elects to purchase additional service in respect of a period of unpaid service or unpaid leave before the transition date.

(6) Where the connected member complies with the requirements in paragraph (2) that person may require the Board to treat the period referred to in paragraph (5) as pensionable service or in the case of a connected special member as special pensionable service.

Effect of purchasing additional service by lump sum payment

70

(1) Subject to paragraph (2), where a period of additional service has been purchased by way of a lump sum payment, the firefighter member’s pensionable service or special pensionable service shall be increased by that period as regards any award payable to him under this Scheme.

(2) A period of additional service purchased by way of a lump sum payment shall not be treated as part of the pensionable service or special pensionable service on which the amount of any higher tier ill-health pension is calculated under article 12.

(3) If the firefighter member takes member-initiated early retirement the period of additional service shall be part of the total to which the actuarial reduction is applied under article 15.

(4) If the firefighter member takes Board-initiated early retirement, the period of additional service shall be part of the pensionable service on which the pension is calculated under article 16.

PART 12 — TRANSFERS INTO AND OUT OF THE SCHEME

CHAPTER 1 — INTERPRETATION OF PART 12 AND ENTITLEMENT TO TRANSFER VALUE PAYMENT

Interpretation of Part 12

71

In this Part—

“final salary benefit” means benefit accrued under a final salary scheme as defined in section 34 (general interpretation) of the 2014 Act;

“guaranteed cash equivalent transfer value payment” means a payment of the description mentioned in article 74(2); and

“public sector transfer arrangements” means arrangements approved by HM Treasury as providing reciprocal arrangements for the payment and receipt of transfer values between this Scheme and other occupational pension schemes.

Entitlement to transfer value payment

72

(1) This Part supplements the rights conferred by Chapter IV of Part IV of the 1993 Act (transfer values) (“Chapter IV”).

(2) Subject to paragraph (2A) a firefighter member or deferred member—

(a) to whom Chapter IV applies[^f00031]; and

(b) who is not a pension credit member or pensioner member of this Scheme,

is entitled to require the payment of a transfer value in respect of the rights to benefit that have accrued to or in respect of him under this Scheme.

(2A) A transition member (T), who is a connected member of this Scheme or has received a lower tier ill-health pension under the 2015 Scheme, is not entitled to require the payment of a transfer value in respect of the rights to benefits that have accrued to or in respect of T under this Scheme.

(3) Subject to the provisions of this Part, any former firefighter member, other than a pensioner member, is entitled to require such a payment as if such rights had accrued to or in respect of him by reference to the pensionable service or special pensionable service he is entitled to count under this Scheme (and references in this Part to his accrued rights or benefits are to be read accordingly).

(4) Paragraph (3) does not apply if the contributions the former member has paid during the period of service ending with his ceasing to be a firefighter member are refunded under article 18 and, where applicable, in accordance with Chapter V of Part IV of the 1993 Act.

(5) Paragraphs (2) and (3) do not apply to rights that are directly attributable to a pension credit.

CHAPTER 2 — TRANSFERS OUT OF THE SCHEME

Applications for statements of entitlement

73

(1) A member who requires a transfer value payment to be made must apply in writing to the Board for a statement of the amount of the cash equivalent of the member’s accrued benefits under the Scheme at the guarantee date (“a statement of entitlement”).

(2) In this Chapter, “the guarantee date” means any date that—

(a) falls within the required period;

(b) is chosen by the Board;

(d) is within the period of thirty days ending with the date on which the member is provided with the statement of entitlement.

(3) In counting the period of thirty days referred to in paragraph (2)(d), Saturdays, Sundays, Christmas Day, New Year’s Day and Good Friday are excluded.

(4) In paragraph (2) “the required period” means—

(a) the period of three months beginning with the date of the member’s application for a statement of entitlement; or

(b) such longer period (not exceeding six months beginning with that date) as may reasonably be required if, for reasons beyond the control of the Board, the requisite information cannot be obtained to calculate the amount of the cash equivalent.

(5) The member may withdraw the application for a statement of entitlement by notice in writing at any time before the statement is provided.

(6) Where, in any period of twelve consecutive months, a member—

(a) has made, and not withdrawn, two applications for a statement of entitlement; and

(b) makes a third (or subsequent) application;

the Board shall not be required to entertain the application if it is not accompanied by a payment of such amount as the Board may reasonably require.

Applications for transfer value payments

74

(1) A member who has applied for and received a statement of entitlement under article 73 may apply in writing to the Board for a transfer value payment to be made.

(2) On making such an application a member becomes entitled to payment of an amount equal, or amounts equal in aggregate, to the amount specified in the statement of entitlement (or such other amount as may be payable by virtue of paragraph (9)).

(3) An application under paragraph (1) must be made before the end of the period of three months beginning with the guarantee date, and the payment must be made no later than—

(a) six months after that date; or

(b) if it is earlier, the date on which the member reaches normal benefit age.

(4) The application must specify the pension scheme or other arrangement to which the payment or payments should be applied.

(5) Subject to paragraph (6), an application by a person who is entitled to apply for a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only be made before—

(a) the beginning of the period of one year ending with the date on which the member reaches normal benefit age; or

(b) the end of the period of six months beginning with the day after that on which the member’s pensionable service or special pensionable service ends, provided that service ends at least one year before normal benefit age,

whichever is the later.

(6) An application for a transfer value payment to be made under public sector transfer arrangements may only be made—

(a) before the first anniversary of the day on which the member becomes , or is entitled to be an active member of the scheme to which the transfer is to be made; and

(b) before the member reaches normal benefit age.

(7) An application by a person who is not entitled to apply for a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only be made—

(a) on or before the first anniversary of the day on which the applicant ceases to be an active member of this Scheme; and

(b) before the member reaches normal benefit age.

(8) An application under this article may be withdrawn by notice in writing, unless an agreement for the application of the whole or part of the guaranteed cash equivalent transfer value payment has been entered into with a third party before the notice is given.

(9) If the payment is made later than six months after the guarantee date, the amount of the payment to which the member is entitled must be increased by—

(a) the amount by which the amount specified in the statement of entitlement falls short of the amount it would have been if the guarantee date had been the date on which the payment is made; or

(b) if it is greater and there was no reasonable excuse for the delay in payment, interest on the amount specified in the statement of entitlement, calculated on a daily basis over the period from the guarantee date to the date when the payment is made at an annual rate of one per cent above base rate.

(10) In this article—

“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in descending order of sequence of seven, is fourth in the sequence; and

“the reference banks” means the seven largest persons for the time being who—have permission under Part IV of the Financial Services and Markets Act 2000 (permission to carry on regulated activities)[^f00032] to accept deposits;are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; andquote a base rate in sterling,and for the purpose of this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986 (“subsidiary”, “holding company” and “wholly owned subsidiary”))[^f00033], as shown in the audited end-of-year accounts last published before that time.

Ways in which transfer value payments may be applied

75

(1) A member who is entitled to a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only require the Board to apply the guaranteed cash equivalent transfer value payment in one or more of the ways permitted under section 91 of that Act.

(2) A member who is not entitled to a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only require the Board to apply the guaranteed cash equivalent transfer value payment in one of the ways permitted under section 91 of that Act.

(3) The whole of the guaranteed cash equivalent transfer value payment must be applied, unless paragraph (3) applies.

(4) The benefits attributable to—

(a) the member’s accrued rights to a guaranteed minimum pension; or

(b) the member’s accrued rights attributable to service in contracted-out employment on or after 6th April 1997,

may be excluded from the guaranteed cash equivalent transfer value payment if section 92(2) of the 1993 Act applies (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the member’s other rights).

(5) A transfer payment may only be made to—

(a) a pension scheme that is registered under Chapter 2 of Part 4 of the Finance Act 2004; or

(b) an arrangement that is a qualifying recognised overseas pension scheme for the purposes of that Part[^f00034].

Calculating amounts of transfer value payments

76

(1) Subject to paragraph (3), the amount of the guaranteed cash equivalent transfer value payment is to be calculated in accordance with guidance and tables provided by the Scheme Actuary for use at the guarantee date and different guidance and tables shall be provided for standard and special members.

(2) In preparing those tables the Scheme Actuary must use such factors as he considers appropriate, having regard to section 93 of the 1993 Act and regulations under that Act (whether or not the payment is in respect of a person entitled to a guaranteed cash equivalent transfer value payment under that Act).

(3) If the amount calculated in accordance with paragraph (1) is less than the minimum transfer value, the amount of the guaranteed cash equivalent transfer value payment is to be equal to that value instead.

(4) In paragraph (3) “the minimum transfer value”, in relation to any person, means the sum of—

(a) any transfer value payments that have been made to the Scheme in respect of him; and

(b) any contributions paid by him under article 63; and

(5) If the transfer value payment is made under public sector transfer arrangements, the amount of the transfer value payment is calculated—

(a) in accordance with those arrangements rather than paragraphs (1) to (3);and

(b) by reference to the guidance and tables provided by the Scheme Actuary for the purposes of this paragraph that are in use on the date used for the calculation.

Effect of transfers-out

77

Where a transfer value payment is made under this Chapter in respect of a person’s rights under this Scheme, those rights are extinguished.

CHAPTER 3 — TRANSFERS INTO THE SCHEME

Applications for acceptance of transfer value payment from another scheme

78

(1) Subject to the provisions of this Part, a firefighter member may apply for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of him under—

(a) another occupational pension scheme registered under Chapter 2 of Part 4 of the Finance Act 2004;

(b) an arrangement that is a qualifying recognised overseas pension scheme for the purposes of that Part[^f00035]; or

to be accepted by the Board for the purposes of this Scheme.

(2) Paragraph (1) does not apply to rights that are directly referable to a pension credit.

(3) Paragraph (1) does not apply if the member is on unpaid absence that does not count as pensionable service or as special pensionable service.

(4) A person who is a protected member of this Scheme, or a person who becomes an active member of the 2015 Scheme, may apply for a transfer value payment from another public service pension scheme which is a final salary scheme, or includes final salary benefit, to be accepted by the Board for the purposes of this Scheme.

Procedure for applications under article 78

79

(1) An application under article 78—

(a) must be made in writing;

(b) must specify the scheme or arrangement from which the transfer value payment is to be made and the anticipated amount of the payment; and

(i) before the beginning of the period of one year ending with the date on which the member reaches normal retirement age; and

(ii) in the case of a transfer value payment from a non-occupational pension scheme, during the period of one year beginning with the day on which the member becomes eligible to be a firefighter member, or such longer period as the Board may allow.

(2) Subject to paragraphs (4) and (5), in the case of a transfer value payment to be made under public sector transfer arrangements, the application under article 78—

(a) must be made during the period of one year beginning with the day on which the member becomes eligible to be a firefighter member...; and

(b) must be received by the Board before the applicant reaches the age which is the normal pension age under the scheme by which the transfer value payment is to be made.

(3) Where the application under article 78 is made by a special firefighter member, who was not already a member of this Scheme when he elected to become a special firefighter member, sub-paragraph (c) of paragraph (1) and paragraph (2) shall not apply.

(4) In the case of a person referred to in paragraph (3) and in the case of a transfer value payment to be made under public sector transfer arrangements, the application under article 78 must be made by that person during the period of twelve months beginning with the day on which the Board gave the applicant the notice required by article 65A(13) of Part 11.

(5) Where the application is made by a person who joins this Scheme as a firefighter member (other than as a special firefighter member) the application must be made within one year of the person becoming a firefighter member of this Scheme or within one year of the person becoming an active member of the 2015 Scheme, as the case may be.

Acceptance of transfer value payments

80

(1) Subject to paragraphs (3) and (4) and paragraphs (2) and (3) of article 56 (reckoning of pensionable service), where an application is duly made by a member under article 78, the Board may accept the transfer value payment.

(2) If the Board accepts the payment, the member is entitled to count the period calculated in accordance with article 81 as pensionable service or special pensionable service for the purposes of this Scheme.

(3) The Board may not accept a transfer value payment if—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) it would be applied in whole or in part in respect of the member’s or the member’s spouse’s or civil partner’s entitlement to a guaranteed minimum pension; and

(c) it is less than the amount required for that purpose, as calculated in accordance with guidance and tables prepared by the Scheme Actuary for the purposes of this paragraph.

(4) Where the application under article 78 is made by a person to whom paragraph (4) of that article applies, paragraphs (2) and (3) of article 56 (limit on maximum amount of pensionable service that can be accrued) of Part 10 do not apply to that transfer value payment and the Board must accept the transfer value payment unless paragraph (3) applies.

Calculation of transferred-in pensionable service or special pensionable service

81

(1) Subject to paragraph (3), the period of pensionable service or special pensionable service that a member is entitled to count under article 80(2) shall be calculated as at the date on which the transfer value payment is received by the Board and in accordance with guidance and tables provided by the Scheme Actuary for the purpose.

(2) For the purposes of that calculation, the member’s pensionable earnings are to be taken to be the amount of those earnings as at—

(a) two months after the application under article 78 is received; or

(b) the date on which the transfer value payment is received,

whichever is the later; and, in a case where the transfer value payment is received earlier than two months after that application is received, any necessary adjustment shall be made to that calculation to reflect any change in the amount of those earnings.

(3) If the transfer payment is accepted under public sector transfer arrangements, the period that the member is entitled to count shall be calculated—

(a) subject to paragraph (4), in accordance with those arrangements; and

(b) by reference to the guidance and tables provided by the Scheme Actuary for the purposes of this paragraph, that are in use on the date that is used by the transferring scheme for calculating the transfer value payment.

(4) If the period that the member would be entitled to count would be greater if the transfer value payment were accepted otherwise than under public sector transfer arrangements—

(a) those arrangements shall not apply to the extent that they provide for the calculation of the period, and

(b) paragraph (1) shall apply instead.

(4A) The Scheme Actuary shall provide different guidance and tables for the purpose of this article in the case of special members.

CHAPTER 4 — MIS-SOLD PENSIONS AND RESTITUTION PAYMENTS

Interpretation of Chapter 4

82

(1) In this Chapter—

“calculated amount” means the amount which, in accordance with article 84, the Board calculates would need to be made as a restitution payment in respect of the firefighter concerned;

“methods and assumptions” means the methods and assumptions notified by the Scheme Actuary for the calculation of cash equivalent values for occupational pension schemes; and

“relevant period”, in relation to a firefighter, means the total of any periods of opted-out and, where appropriate, transferred-out service.

(2) For the purposes of this Chapter—

(a) a person shall be taken to have opted out if he had made a contributions election and for any period during which he was a firefighter he instead made contributions to a personal pension scheme; and

(b) a person shall be taken to have transferred out if the Board has made a transfer value payment in respect of him under Chapter 2 of this Part to the administrator of a personal pension scheme.

Mis-sold pensions

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(1) This article applies to a firefighter who—

(a) has opted out or transferred out, or both; and

(b) has suffered actionable loss as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986 or section 150 of the Financial Services and Markets Act 2000[^f00036] (actions for damages in respect of contraventions of rules etc made under the Act).

(2) A firefighter to whom this article applies who has given notice—

(a) under article 9 cancelling his contributions election; or

(b) under article 59(7) of the 2007 Scheme (cancellation of election not to pay contributions),

may give written notice to the Board that he wishes it to accept a transfer value payment in order to create or restore his pensionable service.

(3) Paragraph (4) or (5) applies where, within twelve months of the date of a notice given under paragraph (2) or such longer period as the Board may allow, the Board has accepted a transfer value payment in relation to the firefighter who gave the notice (whether or not he has ceased to be a firefighter after the date of the notice) not exceeding the calculated amount.

(4) Where the amount of the transfer value payment is equal to the calculated amount—

(a) the whole of the relevant period shall be treated as pensionable service; and

(b) for the purposes of calculating any award under this Scheme, the firefighter who gave the notice shall be treated as having made pension contributions throughout that period.

(5) Where the amount of the transfer value payment is less than the calculated amount—

(a) the Board shall, in accordance with the methods and assumptions, calculate the period of pensionable service that the transfer value payment represents, and treat that period as pensionable service;

(b) for the purposes of calculating any award under this Scheme, the firefighter who gave the notice shall be treated as having made pension contributions throughout that period; and

(c) that period shall be treated as a continuous period with the same final date as the final date of the relevant period.

(6) Where a firefighter who is being credited under paragraph (4) or (5) with a period of pensionable service has previously been credited, in respect of the relevant period, with—

(a) an additional period of pensionable service calculated in accordance with this Part, or

(b) an additional period of reckonable service calculated in accordance with Part 4 of Schedule 6 to the 2007 Scheme (amount of transfer value),

the Board may adjust the amount of the transfer value payment that it accepts under this article to ensure that no part of the additional period of pensionable or reckonable service that was previously credited is included in the period of pensionable service credited under paragraph (4) or (5).

Calculation of amount of restitution payment

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(1) The Board shall, in accordance with paragraph (2), calculate the restitution payment that would need to be made to it in respect of a person to whom article 83 applies to create or restore his position to what it would have been if he had not opted-out or, where relevant, transferred-out.

(2) The restitution payment is an amount equal to the sum of—

(a) the capitalised value at the material date, determined in accordance with the methods and assumptions, which would produce a service credit equal to his total period of opted-out service, including the capitalised value of any rights under the Pensions (Increase) Act (Northern Ireland) 1971[^f00037] and the Pensions (Increase) (Northern Ireland) Order 1974[^f00038]; and

(b) in the case of a firefighter who also transferred out, the greater of—

(i) any transfer value paid by the Board to the administrator of a personal pension scheme in respect of the firefighter’s transferred-out service under Chapter 2 of this Part, increased by interest calculated at a rate approved by the Scheme Actuary over the period from the date of payment of that transfer value to the assumed calculation date; and

(ii) the cash equivalent transfer value that would be payable by the Board in respect of that transferred-out service if it were to pay a cash equivalent transfer value in respect of that service determined in accordance with the methods and assumptions applicable immediately after the assumed calculation date.

(3) In this article—

“assumed calculation date” means the date on which it is assumed, for the purpose of calculating a restitution payment, that a transfer value will be paid to the Board; and

“material date” means the date on which the Board receives a notice under article 83.

PART 13 — FIREFIGHTERS’ PENSION FUND

Firefighters’ Pension Fund: payments, receipts and transfers

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(1) The Firefighters’ Pension Fund established and maintained by the Board for the purposes of the 2007 Scheme (“the FPF”), shall be used also for the purposes of payments and receipts required to be made by or under any provision of this Scheme.

(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 article 58 (reckoning of periods of unpaid leave or unauthorised absence);

(b) sums receivable under article 79 (receipt of transfer value payments);

(c) sums receivable from an English, Scottish or Welsh fire and rescue authority by way of transfer value payments in respect of persons who take up employment with the Board; and

(d) amounts of the descriptions mentioned in paragraphs (2) and (3) of article 86.

(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 18 (repayment of aggregate of employee’s contributions),

(b) awards payable under any provision of this Scheme (including the commuted portion of a pension to which article 19 (commutation: general) applies); and

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

(5) In this Part—

(a) references to the total amount payable out of the Board’s FPF do not include references to any amount which the Department required the Board to pay to it under any of articles 89 to 92;

(b) references to the total amount credited to the Board’s FPF do not include references to any amount which the Department pays to the Board for crediting to their FPF under any of articles 89 to 92.

Payments and transfers into Firefighters’ Pension Fund

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(1) The Board shall make transfers into its FPF in accordance with the following paragraphs.

(2) In each financial year beginning with the financial year ending on 31st March 2007, the Board shall, by transfer to its FPF from any other fund maintained by it, make a contribution towards the discharge of its future liability for the payment of pensions under this Scheme.

(3) The amount of the contribution under paragraph (2) shall be such percentage of the Board’s estimate of the aggregate of the pensionable pay, as regards the year in respect of which the contribution is made, of those firefighters employed by the Board who are required to make pension contributions in that year, as shall have been determined and notified to it for that year by the Department.

(4) In respect of each firefighter employed by the Board who retires with an entitlement to immediate payment of a higher tier ill-health pension under article 12, 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.

(5) In respect of each firefighter employed by the Board who retires with an entitlement to immediate payment of a lower tier ill-health pension under article 12, 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.

(6) The amount to be transferred under paragraph (2) or (3) may be transferred in one complete payment or in three equal instalments.

(7) If the amount to be transferred under paragraph (3) or (4) is to be transferred in one complete payment, the payment shall be transferred-

(a) on the date on which the employee retires; or

(b) if the employee retired before the date on which this Order comes into operation, as soon as reasonably practicable after the date on which it comes into operation.

(8) If the amount to be transferred under paragraph (3) or (4) is to be paid in instalments—

(a) the first instalment shall be transferred—

(i) on the date on which the employee retires; or

(ii) if the employee retired before the date on which this Order comes into operation, as soon as reasonably practicable after the date on which it comes into operation; and

(b) the second instalment shall be transferred on 1st April in the financial year that follows the financial year in which the first instalment was transferred; and

(c) the third instalment shall be transferred on 1st April in the financial year that follows the financial year in which the second instalment was transferred.

(9) Where a pension is paid under article 16 (Board-initiated early retirement), an amount equal to the difference between the amount of the pension paid and the amount that would have been paid had a pension been payable from the same date under article 15 (member-initiated early retirement), shall be transferred to the FPF from any other fund maintained by the Board.

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