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The Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015

Type Ni-Statutory-Rule

Publication 2015-02-24

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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Made: 24th February 2015

Coming into operation: 1st April 2015

The Department of Health, Social Services and Public Safety makes these Regulations in exercise of the powers conferred by sections 1(1), (2)(f), (3) and (4), 2, 3(1), (2), (3)(a) and (c), 4(1), (2) and (5), 5(1), (3)(c) and (5), 7(1) and (4), 8(1)(a), (2)(a) and (4), 11(1), 12(1), (6) and (7), 14, 18(1), (2), (4) and (5) to (9), paragraph 6 of Schedules 1 and 2, Schedule 3, paragraph 6 of Schedule 5 to the Public Service Pensions Act (Northern Ireland) 2014 .

In accordance with section 21 of that Act, the Department has consulted the representatives of such persons as appear to it likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, the Department of Finance and Personnel has consented to the making of these Regulations.

PART 1 — Preliminary

Citation and commencement

1

(1) These Regulations may be cited as the Firefighters' Pension Scheme Regulations (Northern Ireland) 2015.

(2) These Regulations come into operation on 1st April 2015.

Establishment of Firefighters' Pension Scheme 2015

2

(1) These Regulations establish a scheme for the payment of pensions and other benefits to or in respect of fire and rescue workers who are firefighters in Northern Ireland.

(2) This scheme is to be known as the Firefighters' Pension Scheme 2015.

Interpretation

3

In these Regulations—

“the 1971 Act” means the Pensions (Increase) Act (Northern Ireland) 1971 ;

“the Pension Schemes Act” means the Pension Schemes (Northern Ireland) Act 1993 ;

“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 ;

“the 2004 Act” means the Finance Act 2004 ;

“the 2014 Act” means the Public Service Pensions Act (Northern Ireland) 2014;

“accrued added pension” has the meaning given in regulation 32(4) (calculation of amount of accrued pension for purpose of deferment or full retirement);

“accrued earned pension” has the meaning given in regulation 32(3) (calculation of amount of accrued pension for purpose of deferment or full retirement);

“active member” has the meaning given in regulation 28 (active membership);

“active member's account” means the account established under regulation 40 (establishment of active member's account);

“actuarial” means determined by the Department after consultation with the scheme actuary;

“actuarial guidance” means actuarial guidance issued by the Department after consultation with the scheme actuary;

“added pension election” means the election to make added pension payments;

“added pension payments” means periodical payments or a lump sum payment for added pension made to this scheme;

“additional adoption leave” means leave under Article 107B of the Employment Rights (Northern Ireland) Order 1996 ;

“additional maternity leave” means leave under Article 105 of the Employment Rights (Northern Ireland) Order 1996 ;

“adjusted lower tier ill-health pension” has the meaning given in regulation 74(4) (annual rate of ill-health awards);

“age addition” has the meaning given in regulation 35(3) (determination of “the age addition”);

“allocation amount” means the amount of the pension allocated as a result of making an allocation election;

“allocation election” means an election under regulation 80(1) (allocation election);

“amount of accrued added pension” has the meaning given in regulation 32(4) (calculation of amount of accrued pension for purpose of deferment or full retirement);

“amount of accrued earned pension” has the meaning given in regulation 32(3) (calculation of amount of accrued pension for purpose of deferment or full retirement);

“amount of added pension” means the amounts credited to the added pension account under paragraph 11 or 14 of Schedule 1;

“annual allowance” has the meaning given in section 228 (annual allowance) of the 2004 Act ;

“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of the 2004 Act ;

“assumed age addition” has the meaning given in regulation 36 (determination of “the assumed age addition”);

“assumed pensionable pay” has the meaning given in regulation 27 (meaning of “assumed pensionable pay”);

“award” means an award of a benefit under these Regulations;

“the beginning date”, in relation to a pension not attributable (directly or indirectly) to a pension credit, means the date on which the pension is deemed to begin for the purpose of section 8(2) (meaning of “pension” and other supplementary provisions) of the 1971 Act ;

“The Board” means The Northern Ireland Fire and Rescue Service Board established under Part 2, Chapter 1 of the Fire and Rescue Services (Northern Ireland) Order 2006 ;

“child-related leave” means—ordinary adoption leave;ordinary maternity leave;additional maternity or adoption leave;paternity leave;...a period of parental leave;... shared parental leave; or parental bereavement leave;

“closing date”, in relation to a transition member, has the meaning given in paragraph 1 of Schedule 2 (transitional provisions);

“club scheme” means a registered occupational pension scheme (other than a connected scheme) that has agreed to make and receive transfer value payments under the club transfer arrangements;

“club transfer” means a transfer to or from this scheme under the club transfer arrangements;

“club transfer arrangements” means arrangements approved by the scheme manager as providing reciprocal arrangements between this scheme and other registered occupational pension schemes for making and receiving transfer value payments;

“club transfer earned pension” means pension attributable to the receipt of a club transfer value payment;

“club transfer value”, has the meaning given in regulation 140 (interpretation in relation to Part);

“club transfer value payment” means payment of a club transfer value;

“cohabiting partner” has the meaning given in regulation 84 (meaning of “surviving partner”);

“the commutation amount” in relation to a pension means the amount of the pension exchanged for a lump sum as a result of the exercise of the commutation option;

“commutation option” means the option to exchange part of a pension for a lump sum—exercisable under regulation 79 (option to commute part of pension) in relation to a retirement pension, orexercisable under regulation 117 (commutation of part of pension) in relation to a pension credit member's pension;

“connected member of the NFPS” has the meaning given in article 4C of Part 2 of the NFPS;

“connected scheme”, means another statutory pension scheme that is connected, within the meaning of section 4(6) of the 2014 Act, with this scheme;

“connected special member of the NFPS” has the meaning given in article 4D of Part 2 of the NFPS;

“continued pension” means—in relation to a member of the NFPS, the entitlement to a pension under article 11B of Part 3 of the NFPS,in relation to a member of the FPS, the entitlement to a pension under article 14A of the FPS;

“continuity of service”, in relation to a transition member, has the meaning given in paragraph 2 of Schedule 2;

“continuous period of pensionable service” in relation to this scheme, means a period of pensionable service under this scheme disregarding any gap in pensionable service not exceeding 5 years unless otherwise provided;

“death benefits” means any of the following—a surviving partner's pension,an eligible child's pension, ora lump sum death benefit;

“deferred member” in relation to this scheme, has the meaning given in regulation 29 (deferred membership);

“deferred member of the FPS” means a person who is entitled to a deferred pension under article 16 of the FPS;

“deferred member of the NFPS” has the meaning given in article 2(1) of Part 1 of the NFPS;

“deferred member's account” has the meaning given in regulation 53 (establishment of deferred member's account);

“deferred pension age”, is the same as a person's state pension age, or 65 if that is higher;

“early payment reduction” has the meaning given in regulation 69A (early payment reduction);

“earned pension” means earned pension payable without actuarial reduction at normal pension age;

“eligible child” has the meaning given in regulation 93 (meaning of “eligible child”);

“eligible child's pension” has the meaning given in regulation 92 (eligible child's pension);

“eligible person” has the meaning given in regulation 16 (eligible persons);

“equivalent amount to the FPS lower tier ill-health pension” has the meaning given in regulation 73(5) (entitlement to lower tier ill-health pension and higher tier ill-health pension);

“equivalent amount to the NFPS lower tier ill-health pension” has the meaning given in regulation 73(5) (entitlement to lower tier ill-health pension and higher tier ill-health pension);

“FPS” means the Firefighters' Pension Scheme Order (Northern Ireland) 2007 ;

“financial year” means a period of one year beginning with 1st April and ending with 31st March next following;

“Firefighters' Pension Scheme Advisory Board” means a board established under regulation 10 (Scheme advisory board (SAB): establishment);

“GMP age” means 65 in the case of a man or 60 in the case of a woman;

“guaranteed minimum” means the guaranteed minimum as defined in sections 10 (earner's guaranteed minimum and 13 (minimum pensions for widows and widowers) of the Pensions Schemes Act;as increased in accordance with the requirements of section 105 of that Act (annual increase of guaranteed minimum pensions), andif a reduction has been made under section 11A of that Act (reduction of guaranteed minimum in consequence of pension debit), as reduced in accordance with that section;

“higher tier ill-health pension” means a higher tier ill-health pension payable under regulation 73(2) (entitlement to lower tier ill-health pension and higher tier ill-health pension);

“ill-health award” means—a lower tier ill-health pension; anda higher tier ill-health pension where this has also been awarded;

“in-service revaluation index” in relation to a pension scheme, means the percentage increase or decrease by which the pensionable earnings of a person, or a proportion of those earnings accrued as a pension, are revalued whilst the person is in pensionable service in that pension scheme and, in this scheme, includes the index supplement ;

“independent qualified medical practitioner” (“IQMP”) means a medical practitioner holding a diploma in occupational medicine or an equivalent or higher qualification issued by a competent authority in an EEA State, or being an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA State; and for the purposes of this definition “a competent authority” has the meaning given by section 55(1) of the Medical Act 1983 ;

“index adjustment” means—in relation to the opening balance of earned pension for any scheme year, the change in earnings and the index supplement for the previous scheme year , andin relation to the opening balance of club transfer earned pension for any scheme year, the in-service revaluation index that the sending scheme would have applied to the transferred pension for that scheme year, had it not been transferred;

“index supplement” means an amount of earned pension equal to the value of the index adjustment where the change in earnings is increased—for 2021, by 0.2% above the amount specified in the Public Service Pensions Revaluation Order (Northern Ireland) 2021;for 2022, by 0.4% above the amount specified in the Public Service Pensions Revaluation Order (Northern Ireland) 2022;

“initial period” has the meaning given in regulation 85 (meaning of “initial period”);

“last active scheme year” means the scheme year in which an active member of this scheme ceases to be in pensionable service under this scheme;

“last day of pensionable service” means the last day of a continuous period of pensionable service under this scheme;

“leaving year” means the scheme year in which the relevant last day falls;

“lower tier ill-health pension” means a lower tier ill-health pension payable under regulation 73(1) (entitlement to lower tier ill-health pension and higher tier ill-health pension);

“member”, in relation to this scheme, means an active member, deferred member, or pensioner member of this scheme;

“member contributions” has the meaning given in regulation 118(8) (member contributions);

“NFPS” means the New Firefighters' Pension Scheme Order (Northern Ireland) 2007 ;

“normal pension age”—in relation to this scheme, is determined in accordance with section 10 of the 2014 Act; andin relation to the FPS, has the meaning given in that scheme;in relation to the NFPS, has the meaning given to “normal retirement age” in that scheme;

“occupational pension scheme” has the meaning given in section 1 of the Pension Schemes Act;

“opening balance”, in relation to a description of pension for a scheme year other than added pension, has the meaning given in regulation 44 (opening balance, index adjustment and age addition) and in relation to added pension, has the meaning given in regulation 49 (account to specify opening balance and PIA index adjustment);

“ordinary adoption leave” means leave under Article 107A of the Employment Rights (Northern Ireland) Order 1996;

“ordinary maternity leave” means leave under Article 103 of the Employment Rights (Northern Ireland) Order 1996 ;

“parental leave” has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999 ;

“parental bereavement leave” means leave under the Parental Bereavement Leave (No. 2) Regulations (Northern Ireland) 2023;

“partial retirement option” means the option exercisable under regulation 71 (exercise of partial retirement option);

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002 ;

“pay period” means the period in respect of which the payment of pensionable pay is made;

“Pension Board” means a board established under regulation 5 (Northern Ireland Fire and Rescue Service Pension Board: establishment);

“pension credit” means a credit under Article 26(1)(b) of the 1999 Order;

“pension credit member” has the meaning given by regulation 30 (pension credit member);

“pension credit member's account” has the meaning given in regulation 63 (establishment of pension credit member's account);

“pension credit member's pension” means a pension payable under regulation 113 (entitlement to pension credit member's pension);

“pension credit rights” has the meaning given in Article 121(1) of the Pensions (Northern Ireland) Order 1995;

“pension debit member”, in relation to this scheme, means a person who is a member of this scheme whose benefits or future benefits under this scheme have been reduced under Article 28 of the 1999 Order (reduction of benefit);

“pensionable public service” means pensionable service under an existing scheme or an existing public body pension scheme as defined in paragraph 1 of Schedule 2;

“pensionable service in the 2015 scheme” means any continuous pensionable service in relation to the active member’s account in this scheme to which pensionable service in the FPS was added for the purposes of regulation 66 (qualifying service) for the period whilst paragraph (5A) of article 2 of the FPS continues to apply to that person.

“pensioner member” in relation to this scheme, means a person who is entitled to immediate payment of a retirement pension under this scheme;

“pension sharing order” means any provision or order specified in Article 25 of the 1999 Order;

“personal pension scheme” means a personal pension scheme as defined in section 1 of the Pension Schemes Act that is a registered pension scheme;

“PIA index adjustment”, in relation to the opening balance of added pension for any scheme year, means the amount by which the annual rate of a pension of an amount equal to the opening balance would have been increased in that year under the 1971 Act if—that pension were eligible to be so increased; andthe beginning date for that pension were the first day of the previous financial year;

“protected member”, in relation to the FPS or the NFPS, has the meaning given in Schedule 2;

“provisional amount of deferred pension” has the meaning given in regulation 54 (provisional amount of deferred pension);

“qualifying service” has the meaning given in regulation 66 (qualifying service);

“reference pay”, in relation to the pay of a retained or volunteer firefighter for any period, means the whole-time equivalent pensionable pay for that period of a regular firefighter employed in a similar role and with equivalent qualifying service;

“registered”, in relation to a pension scheme, means registered under Chapter 2 of Part 4 (registration of pension schemes) of the 2004 Act;

“regular employment” means employment for at least 30 hours a week on average over a period of not less than 12 consecutive months beginning with the date on which the issue of the person's capacity for employment arises;

“regular firefighter” means a person (P) employed (whether whole-time or part-time) by the Board—as a firefighter, but not as a retained or volunteer firefighter,on terms under which P 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 P's role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting); andotherwise than in a temporary capacity;

“the relevant last day” means—for a partially retired member, the day on which the partial retirement option was exercised, andotherwise, the member's last day of pensionable service;

“reserve forces” has the meaning given in section 1(2) of the Reserve Forces Act 1996 ;

“reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty's armed forces pursuant to a call-out notice served, or a call-out or recall order made, under Reserve Forces Act 1996 or absence during training required under section 22 or permitted under 27 of that Act;

“retained firefighter” means a person (P) employed by the Board—as a firefighter, but not as a regular firefighter or a volunteer firefighter,on terms under which P 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 P's role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting),otherwise than in a temporary capacity, andwho is obliged to attend at such times as the officer in charge considers necessary, and in accordance with the orders that P receives;

“retirement account” has the meaning given in regulation 59 (establishment of retirement account and other adjustments);

“retirement added pension” has the meaning given in regulation 60(3) (account to specify amount of retirement pension (active members));

“retirement amount of deferred pension” has the meaning given in regulation 55(3) (retirement amount of deferred pension);

“retirement benefits” means benefits payable under Part 5 (retirement benefits);

“retirement earned pension” has the meaning given in regulation 60(2) (account to specify amount of retirement pension (active members));

“retirement index adjustment”, in relation to an amount of accrued pension, has the meaning given in regulation 33 (calculation of “retirement index adjustment”);

“retirement pension” means—in relation to a pensioner member who was an active member at the time of claiming a retirement pension, a retirement earned pension and a retirement added pension (if any),in relation to a pensioner member who was a deferred member at the time of claiming a retirement pension, the retirement amount of deferred pension; an ill-health award and the payment of any equivalent amount to the FPS lower tier ill-health pension (if any) and the payment of any equivalent amount to the NFPS lower tier ill-health pension (if any).

“retirement PIA index adjustment” in relation to an amount of accrued pension, has the meaning given in regulation 34 (calculation of “retirement PIA index adjustment”);

“role”, in relation to a firefighter, means the role in which the firefighter is for the time being employed, being a role set out in “Fire and Rescue Services Rolemaps” issued by the National Joint Council for Local Authority Fire and Rescue Services in August 2005 ;

“this scheme” means the scheme established by these Regulations;

“scheme actuary” means the actuary appointed by the Department under regulation 158 (appointment of scheme actuary and actuarial valuations);

“scheme employer” has the meaning given in regulation 15 (scheme employment);

“scheme employment” means has the meaning given in regulation 15 (scheme employment);

“scheme manager” except where the context otherwise requires, has the meaning given in regulation 4 (scheme manager);

“scheme year” means a period of one year beginning with 1st April and ending with 31st March next following;

“sending scheme” means a club scheme which pays a club transfer value;

“shared parental leave” means leave under the Shared Parental Leave Regulations (Northern Ireland) 2015

“specified proportion” has the meaning given in regulation 97 (specified proportion);

“statutory pay” means—statutory adoption pay within the meaning of section 167ZL(1)(entitlement) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 , orstatutory maternity pay within the meaning of section 160(1) (statutory maternity pay – entitlement and liability to pay) of the Social Security Contributions and Benefits Act (Northern Ireland) 1992,... statutory paternity pay within the meaning of section 167ZA(1) (entitlement: birth) or 167ZB(1) (entitlement; adoption) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 , ...... statutory shared parental pay within the meaning of section 167ZU (entitlement: birth) and section 167ZW (entitlement: adoption) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or statutory parental bereavement pay within the meaning of section 167ZZ9 (entitlement) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“surviving partner” has the meaning given in regulation 84 (meaning of “surviving partner”);

“surviving partner's pension” means a pension payable to a surviving partner under regulation 86 (surviving partner's pension payable on death of active member), regulation 87 (surviving partner's pension payable on death of deferred member) or regulation 88 (surviving partner's pension payable on death of pensioner member);

“survivor member” has the meaning given in regulation 61 (establishment of a survivor member's account);

“tax year” means a period of one year which is the period of assessment for income tax purposes;

“total allocation amount”, in relation to an amount of retirement pension, means the total amount of that pension allocated under Chapter 6 of Part 5 (retirement benefits);

“trade dispute” has the meaning given in Article 127 of the Trade Union and Labour Relations (Northern Ireland) Order 1995 ;

“transfer payment” means a transfer value payment or a club transfer value payment;

“transfer value” has the meaning given in regulation 140 (interpretation in relation to Part);

“transfer value payment” means the payment of a transfer value;

“transferred pension” means pension attributable to the receipt of a transfer value payment;

“transition date” has the meaning given in paragraph 1 of Schedule 2;

“transition member” has the meaning given in paragraph 1 of Schedule 2;

“the DFP Order”, in relation to a given period, means the order made by the Department of Finance and Personnel under section 9(2) of the 2014 Act that specifies a percentage increase or decrease in earnings in relation to that period;

“volunteer firefighter” means a person (P) who carries out operational firefighting for the Board—as a firefighter, but not as a regular firefighter or a retained firefighter,on terms under which P is, or may be, required to engage in fire-fighting or may be required to perform other duties appropriate to P's role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting)otherwise in a temporary capacity, andwho is obliged to attend at such times as the officer in charge considers necessary, and in accordance with the orders that P receives;

“weekly rate”, in relation to a guaranteed minimum pension, has the meaning given in regulation 55(2) of the Occupational Pension Scheme (Contracting-out) Regulations (Northern Ireland) 1996 .

PART 2 — Governance

Scheme manager

4

(1) The Northern Ireland Fire and Rescue Service Board is the scheme manager for this scheme and any statutory pension scheme that is connected with it .

(2) The scheme manager is responsible for managing and administering this scheme and any statutory pension scheme that is connected with it.

(3) A statutory pension scheme that is a defined contributions scheme is not connected with this scheme.

Northern Ireland Fire and Rescue Service Pension Board: establishment

5

(1) A pension board (“the Pension Board”) is established .

(2) The Pension board is responsible for assisting the scheme manager—

(a) to secure compliance with—

(i) these Regulations;

(ii) any other legislation relating to the governance and administration of this scheme and any statutory pension scheme that is connected with it; and

(iii) requirements imposed by the Pensions Regulator in relation to this scheme or any statutory pension scheme that is connected with it; and

(b) to ensure the effective and efficient governance and administration of this scheme and any connected scheme.

(3) The Pension Board may determine its own procedures, subject to the approval of the scheme manager.

(4) Subject to paragraph (3) the Pension Board shall have power to do anything which is calculated to facilitate, or is conducive or incidental to, the discharge of its functions.

The Pension Board: membership

6

(1) The Pension Board is to consist of the following members who are to be entitled to vote in its proceedings—

(a) a chair appointed by the scheme manager;

(b) board members, to be appointed by the scheme manager;

(2) The total number of board members shall be determined by the scheme manager.

(3) The Pension Board shall comprise of an equal number of employer representatives and member representatives and for these purposes the scheme manager must be satisfied that—

(a) a person appointed as an employer representative has the capacity and understanding to represent it as employer;

(b) a person appointed as a member representative has the capacity and understanding to represent members.

(4) A member of the Pension Board is to hold and vacate office in accordance with the terms of that member's appointment.

The Pension Board: conflict of interests

7

(1) Before appointing any person under regulation 6, the scheme manager must be satisfied that that person does not have a conflict of interest .

(2) The scheme manager must be satisfied from time to time that none of the members of the Pension Board has a conflict of interest.

(3) If the scheme manager determines that a member of the Pension Board has a conflict of interest, the scheme manager must terminate the appointment of the member.

(4) A member of the Pension Board, or a person proposed to be appointed as such a member, must provide the scheme manager with any information the scheme manager may reasonably require for the purpose of paragraph (1) or (2).

The Pension Board: Guidance

8

The scheme manager must have regard to guidance issued by the Department in relation to Pension Board.

Payment of fees and expenses

9

The Board may—

(a) pay fees to or in respect of members of the Pension Board of such amounts as the Department may determine; and

(b) reimburse members of the Pension Board in respect of any reasonable expenses incurred by them in the performance of their duties in relation to this scheme.

Scheme advisory board (SAB): establishment

10

(1) A Firefighters' Pension Scheme Advisory Board is established .

(2) The Firefighters' Pension Scheme Advisory Board is responsible for providing advice to the Department, at the Department's request, on the desirability of making changes to the scheme.

(3) The Firefighters' Pension Scheme Advisory Board may determine its own procedures, subject to the approval of the Department.

(4) The Firefighters' Pension Scheme Advisory Board is also responsible for providing advice to the scheme manager and the Pension Board in relation to the effective and efficient administration and management of this scheme and any connected scheme.

(5) Subject to these Regulations, the Firefighters' Pension Scheme Advisory Board may determine its own procedures including as to voting rights, the establishment of sub-committees, and the formation of joint committees.

(6) The Department may pay to the members of the Firefighters' Pension Scheme Advisory Board such reasonable remuneration and expenses as it may determine.

(7) The Firefighters' Pension Scheme Advisory Board shall have the power to do anything which is calculated to facilitate, or is conducive or incidental to, the discharge of any of its functions.

Scheme advisory board: membership

11

(1) The Firefighters' Pension Scheme Advisory Board is to consist of the following members—

(a) a chair appointed by the Department; and

(b) members appointed by the Department.

(2) The total number of members shall be determined by the Department.

(3) A member of the Firefighters' Pension Scheme Advisory Board is to hold and vacate office in accordance with the terms of that member's appointment.

(4) The chairman of the Firefighters' Pension Scheme Advisory Board may, with the agreement of the Board, appoint persons who are not members of the Firefighters' Pension Scheme Advisory Board to be members of sub-committees of that Board.

(5) A member of a sub-committee of the Firefighters' Pension Scheme Advisory Board is to hold and vacate office in accordance with the terms of that member's appointment.

Scheme advisory board: conflicts of interest

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(1) Before appointing any person to be a member of the Firefighters' Pension Scheme Advisory Board, the Department must be satisfied that the person does not have a conflict of interest.

(2) The Department must be satisfied from time to time that none of the members of the Firefighters' Pension Scheme Advisory Board has a conflict of interest.

(3) If the Department determines that a member of the Firefighters' Pension Scheme Advisory Board has a conflict of interest, the Department must terminate the appointment of the member.

(4) A member of the Firefighters' Pension Scheme Advisory Board, or a person proposed to be appointed as such a member, must provide the Department with any information the Department may reasonably require for the purpose of paragraph (1) or (2).

Scheme advisory board: funding

13

(1) The Firefighters' Pension Scheme Advisory Board must prepare an annual budget for approval by the Department.

(2) The expenses of the Firefighters' Pension Scheme Advisory Board are to be defrayed by the Department in such proportions as are determined by the Department based on the approved budget and the number of members of this scheme and connected schemes for which the Northern Ireland Fire and Rescue Service is responsible.

(3) The Department must pay the amount it is required to pay under this regulation at such time or times as the Firefighters' Pension Scheme Advisory Board may determine.

Delegation

14

(1) The Department may delegate any functions under these Regulations, including this power to delegate.

(2) The scheme manager may delegate any functions under these Regulations, including this power to delegate.

PART 3 — Scheme membership

CHAPTER 1 — Eligibility for active membership

Scheme employment

15

(1) For the purposes of these Regulations, a person is in scheme employment if that person is employed as a firefighter by the Board and satisfies the requirement in paragraph (2) or paragraph (3).

(2) A person who took up employment on or after 1st April 2015 satisfies the requirement in this paragraph where that person's role on taking up employment includes—

(a) resolving operational incidents, or

(b) leading and supporting others in the resolution of operational incidents.

(3) A person who is a member of the FPS or of the NFPS satisfies the requirement in this paragraph.

(4) The employer of a person in scheme employment is referred to in these Regulations as the “scheme employer”.

Eligible persons

16

(1) For the purpose of this Part, an eligible person is a person who is eligible to be an active member of this scheme.

(2) A person (P) who is in service in a scheme employment is an eligible person in relation to that employment unless in relation to service in that employment—

(a) P is a protected member of the FPS or the NFPS; or

(b) P is a member of any other pension scheme and the Board pays contributions to that scheme in respect of P.

(3) P is an eligible person whilst on reserve forces service leave.

Service in two or more scheme employments

17

If a person is in service in two or more scheme employments, regulation 16 (eligible persons) applies separately in relation to each employment.

CHAPTER 2 — Pensionable service

Application of Chapter

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(1) This Chapter applies in relation to a continuous period of service in a scheme employment.

(2) If a person is in service in two or more scheme employments at the same time, this Chapter applies separately in relation to each of the employments.

Interpretation of Chapter

19

In this Chapter—

“automatic re-enrolment date”, in relation to a person in service in a scheme employment, means a date determined under regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 ;

“continuous period of service”, in relation to scheme employment, means a period of service in scheme employment disregarding any gap in service not exceeding 5 years;

“first eligible day of service”, means the day on which a person becomes an eligible person in relation to that service.

Automatic enrolment

20

(1) A person (P) who is not in pensionable service under the scheme immediately before P's first eligible day of service in a scheme employment begins pensionable service under this scheme on P's first eligible day of service in that employment unless—

(a) regulation 24 (opting out before the end of the first three months) applies; or

(b) P is a transition member with continuity of service and paragraph (2) applies.

(2) This paragraph applies if—

(a) P's first eligible day of service in the scheme employment is the day after P's transition date; and

(b) on P's transition date—

(i) P was in service in the same employment, and

(ii) P had opted out of the FPS or the NFPS, as the case may be, in relation to that service.

Opting into this scheme

21

(1) A person (P) who, in relation to a scheme employment, is an eligible person but is not in pensionable service under this scheme may opt to become an active member of this scheme in relation to service in that employment.

(2) The option under this regulation may only be exercised by notice to the scheme manager in a form required by the scheme manager (“opt-in notice”).

(3) A person who exercises the option under this regulation in relation to service in a scheme employment opts into this scheme in relation to service in that employment with effect from the date on which the opt-in notice is received by the scheme manager.

(4) The option under this regulation is taken to be exercised on that date.

(5) If P opts into this scheme in relation to an employment, P becomes an active member of this scheme in relation to that employment at the beginning of the first pay period beginning after the date on which the option is exercised or at such other time as the scheme manager considers appropriate.

Automatic re-enrolment

22

(1) This regulation applies if, on the automatic re-enrolment date, an eligible person (P) in relation to service in a scheme employment is not in pensionable service under this scheme in relation to service in that employment.

(2) On the automatic re-enrolment date, the scheme manager must enrol P in this scheme in relation to service in that employment if the employer is required under section 5 (automatic re-enrolment) of the Pensions (No. 2) Act (Northern Ireland) 2008 to make arrangements for P to be an active member of a pension scheme.

Opting out of this scheme

23

(1) A person (P) opts out of this scheme in relation to service in a scheme employment if P opts not to be an active member of this scheme in relation to that service.

(2) P may only exercise the option by notice to the scheme manager in a form required by the scheme manager (“opt-out notice”).

(3) The option is taken to be exercised on the date on which the opt-out notice is received by the scheme manager.

Opting out before the end of the first three months

24

(1) This regulation applies if a person (P) opts out of this scheme in relation to a continuous period of service in scheme employment—

(a) before the end of three months after P's first day of a continuous period of service in scheme employment; or

(b) before the end of three months after the automatic re-enrolment date.

(2) If paragraph (1)(a) applies, P is taken never to have been in pensionable service under this scheme in relation to that continuous period of service in scheme employment.

(3) If paragraph (1)(b) applies, P is taken not to have been in pensionable service under this scheme in relation to that period of service during the period referred to in paragraph (1)(b).

(4) This regulation does not require the scheme manager to pay P any additional amount which becomes payable by P in respect of national insurance contributions because P has not after all been an active member of this scheme during any period.

Opting out after the first three months

25

(1) This regulation applies if a person (P) opts out of this scheme in relation to a continuous period of service in scheme employment—

(a) three months or more after P's first day of a continuous period of service in scheme employment; or

(b) three months or more after P's automatic re-enrolment date.

(2) If P exercises the option under paragraph (1)(a) or (b), P ceases to be in pensionable service under this scheme in relation to that continuous period of service in scheme employment—

(a) on the first day of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that day inappropriate, on the first day of any later pay period the scheme manager considers appropriate.

CHAPTER 3 — Pensionable pay

Pensionable pay

26

(1) For the purpose of calculating a member's pension or other benefits under this scheme, the member's pensionable pay is—

(a) the member's pay received for the performance of the duties of the member's role except any allowance or emoluments paid to that member on a temporary basis;

(b) the member's permanent emoluments (including, in the case of a retained firefighter, any retaining allowance);

(c) the amount foregone where a member has agreed to surrender the right to receive any part of that member's pensionable pay in exchange for the provision by the Board of any non-cash benefit; and

(d) the amount paid to the member for continued professional development which the scheme manager determines is pensionable.

(2) The payments in paragraph (1) do not include any payment made by the Board to a member who is on reserve forces service leave.

Meaning of “assumed pensionable pay”

27

(1) For any period in which the circumstances specified in paragraph (2) apply to an active member of this scheme, the member is treated as receiving pensionable pay (“assumed pensionable pay”) equal to the pensionable pay that the member would have received if those circumstances had not applied.

(2) The circumstances are that the member—

(a) is on secondment to a different employer under an arrangement providing for the member to continue to be an active member of this scheme in respect of the member's service although the member is paid for that member's service by the other employer;

(b) is on sick leave or injury leave on reduced pay or, where the member has paid the contributions required by regulation 119(2) (contributions during absence from work due to illness, injury, trade dispute or authorised absence), is not receiving pay;

(c) is receiving pay or statutory pay whilst on adoption leave, additional adoption leave, additional maternity leave, shared parental leave , parental bereavement leave or parental leave ...;

(d) is on ordinary adoption leave, ordinary maternity leave or paternity leave;

(e) is not receiving pay or statutory pay during part or all of the duration of the period of additional adoption leave, additional maternity leave, shared parental leave or parental bereavement leave ... and has paid member contributions in respect of that period;

(f) is on unpaid leave for a period that does not exceed five years, in circumstances that the scheme manager has agreed can count for the purposes of this paragraph, and has paid contributions required by regulation 119(4) (contributions during absence from work due to authorised absence);

(g) is absent on reserve forces service leave; or

(h) is absent due to a trade dispute and has paid the contributions by regulation 119(3) (contributions during absence from work due to trade dispute).

(3) Paragraph (2)(g) does not apply in respect of any period of service which qualifies the member for benefits under any occupational pension scheme in respect of that service.

(4) Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P's pensionable service for that period was 365 days or more, the amount of P's assumed pensionable pay is calculated by dividing the total amount of P's pensionable pay received for that service during the period of 365 days ending with the last day of continuous pensionable service before those circumstances applied, by 365 and multiplying by the number of days in which the circumstances in paragraph (2) applied.

(5) Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P's pensionable service for that period was less than 365 days, the amount of P's assumed pensionable pay is calculated by dividing the total amount of P's pensionable pay received for that service during that period of continuous pensionable service before those circumstances applied, by the number of days of that service and multiplying by the number of days in which the circumstances in paragraph (2) applied.

CHAPTER 4 — Membership

Active membership

28

A person (P) is an active member of this scheme if—

(a) P is in pensionable service under this scheme;

(b) P is not in pensionable service whilst on unpaid sick leave or on unpaid child-related leave or on a trade dispute where P had been an active member immediately before that leave or trade dispute began;

(d) P is on reserve forces service leave and P was an active member immediately before that leave began.

Deferred membership

29

A person (P) becomes a deferred member of this scheme in relation to a continuous period of pensionable service if—

(a) P ceases to be an active member of this scheme in relation to that period of service before P claims a pension under this scheme in respect of that period of pensionable service;

(b) P is not a pensioner member of this scheme in relation to that period of service; and

(c) P has at least three months qualifying service or a transfer value payment other than from another occupational pension scheme has been accepted by this scheme in relation to P.

Pension credit member

30

A person is a pension credit member of this scheme if the person has been given a pension credit in the scheme as a consequence of a pension debit created under Article 26 of the 1999 Order in relation to a member of this scheme.

PART 4 — Pension accounts

CHAPTER 1 — Preliminary

Description of pension

31

For the purpose of this Part, description of pension means any of the following—

(a) earned pension;

(b) transferred pension;

(d) added pension.

CHAPTER 2 — Calculation of accrued pension

Calculation of amount of accrued pension for purpose of deferment or retirement

32

(1) For the purpose of a retirement account of an active member who retires or partially retires, the amount of accrued pension is the sum of the amount of accrued earned pension calculated in accordance with paragraph (3) and the amount of accrued added pension calculated in accordance with paragraph (4).

(2) For the purpose of a deferred member's account, the amount of accrued earned pension is calculated in accordance with paragraph (3).

(3) The amount of accrued earned pension is the sum of the following amounts specified in the active member's account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of earned pension accrued in the last active scheme year;

(c) the sum of the opening balance of transferred pension (if any) for the last active scheme year and the index adjustment for that opening balance;

(d) the amount of transferred pension (if any) for the last active scheme year;

(e) the sum of the opening balance of club transfer earned pension (if any) for the last active scheme year and the index adjustment for that opening balance; and

(f) the amount of club transfer earned pension (if any) for the last active scheme year.

(4) The amount of accrued added pension is the sum of the following amounts specified in the added pension account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of added pension for the last active scheme year and the PIA index adjustment (if any) for that opening balance; and

(b) the amount of accrued added pension for the last active scheme year.

CHAPTER 3 — Calculation of adjustments

Calculation of “retirement index adjustment”

33

(1) The retirement index adjustment for an amount of accrued earned pension is—

Calculation of “retirement PIA index adjustment”

34

(1) The retirement PIA index adjustment for an amount of accrued added pension is calculated in accordance with paragraph (2).

(2) The retirement PIA index adjustment is the amount by which the annual rate of a pension of an amount equal to the amount of accrued added pension would have been increased in the leaving year under the 1971 Act if—

(a) that pension were eligible to be so increased; and

(b) the beginning date for that pension were the day after the relevant last day.

Determination of “the age addition”

35

(1) This regulation applies in relation to every scheme year in which an active member's account and an active member's added pension account, if any, is open that is subsequent to the scheme year in which the member reaches normal pension age under this scheme; and that is not the scheme year in which the account is established under this Part.

(2) At the beginning of the scheme year, for each description of pension, the scheme manager having regard to actuarial guidance must determine the age addition to be awarded for that scheme year by reference to the opening balance of that description of pension for the previous scheme year.

(3) In these Regulations, “the age addition” means an additional amount of pension determined by reference to the proportion of the previous scheme year for which a member had reached normal pension age under this scheme.

Determination of “the assumed age addition”

36

(1) This regulation applies on the establishment of a deferred member's account or retirement account in respect of a member who does not have an active member's account in connection with another scheme employment.

(2) The scheme manager having regard to actuarial guidance must determine the assumed age addition for the amount of accrued earned pension and accrued added pension (if any) specified in the account.

(3) In these Regulations “the assumed age addition” means—

(a) for an amount of accrued earned pension not attributable to a transferred pension, the age addition that would have been awarded for accrued earned pension if the member had not left pensionable service or exercised the option to partially retire in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(b) for an amount of accrued earned pension attributable to a transferred pension, the age addition that would have been awarded for transferred pension if the member had not left pensionable service or exercised the option to partially retire in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(c) for an amount of accrued added pension, the age addition that would have been awarded for added pension if the member had not left pensionable service or exercised the option to partially retire in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme.

CHAPTER 4 — Pension accounts: general

Establishment of pension accounts: general

37

(1) The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.

(2) A pension account—

(a) may be kept in any form the scheme manager considers appropriate; and

(b) must specify the details required by these Regulations.

(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, to the amount actually so specified.

Closure and adjustment of pension accounts on transfer out or repayment of balance of contributions

38

(1) Except as otherwise provided in this regulation, the scheme manager must close all pension accounts relating to a member of this scheme if—

(a) a transfer payment is made in respect of the member's accrued rights under this scheme; or

(b) all member contributions are refunded to the member under regulation 124 (refund of all member contributions and payments for extra pension made by member).

(2) Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment does not relate or is not attributable.

(3) An account that is not closed because of paragraph (2) must be adjusted in such manner as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme .

(4) Paragraph (1)(a) does not require the scheme manager to close a pension credit member's account if the transfer payment is made in respect of a member who is both—

(a) a pension credit member of this scheme; and

(b) an active member, deferred member or pensioner member of this scheme.

CHAPTER 5 — Active member's account

Application of Chapter

39

(1) This Chapter applies in relation to a continuous period of pensionable service under this scheme.

(2) For a person who is an active member of this scheme in relation to two or more continuous periods of pensionable service at the same time, this Chapter applies separately in relation to each of those periods of service.

Establishment of active member's account

40

(1) The scheme manager must establish a pension account for a member who is in pensionable service the day on which the member begins pensionable service.

(2) For the purposes of these Regulations, an account established under paragraph (1) is called an active member's account.

Receipt of a transfer value payment

41

(1) This regulation applies if a transfer value payment is received from another pension scheme (other than a connected scheme) in relation to an active member of this scheme.

(2) On receiving the transfer value payment, the scheme manager must credit the active member's account with the amount of transferred pension calculated under regulation 151(2) (amount of transferred pension).

Receipt of a club transfer value payment

42

(1) This regulation applies if a club transfer value payment is received from another club scheme in relation to an active member of this scheme.

(2) On receiving the club transfer value payment, the scheme manager must credit the active member's account with an amount of club transfer earned pension calculated under regulation 153(2) (amount of club transfer earned pension).

Amount of pension for a scheme year

43

(1) This regulation applies in relation to every scheme year in which an active member's account is open.

(2) The active member's account must specify—

(a) the amount of earned pension (if any) for the scheme year;

(b) the amount of transferred pension (if any) for the scheme year; and

(3) The amount is—

(a) for earned pension, 1/64.8th of the member's pensionable pay received for that year for the scheme employment in respect of which that member's account is established;

(b) for earned pension, 1/64.8th of the member's assumed pensionable pay for the scheme year where the member pays the contributions required by paragraphs (3) and (4) of regulation 119 (contributions during absence from work due to illness, injury, trade dispute or authorised absence) or the contributions required by paragraph (1) of regulation 120 (contributions during absence from work on reserve forces service leave) or the contributions required by paragraph (3) of 121 (contributions during child-related leave);

(c) for earned pension, 1/64.8th of the member's assumed pensionable pay during the member's absence due to illness or injury for the period in respect of which the member pays the contributions required by paragraph (2) of regulation 119 (contributions during absence from work due to illness or injury);

(d) for earned pension, 1/64.8th of the member's assumed pensionable pay whilst the member is absent on ordinary adoption leave, ordinary maternity leave or paternity leave;

(e) for transferred pension, the amount which the member is entitled to count under regulation 151(2) (amount of transferred pension) for that year; and

(f) for club transfer earned pension, the amount of all club transfer values received in relation to the member in that year as calculated under regulation 153(2) (amount of club transfer earned pension).

Opening balance, index adjustment and age addition

44

(1) This regulation applies in relation to every scheme year in which an active member's account is open other than the scheme year in which that account is established.

(2) The active member's account must specify—

(a) the opening balance of earned pension for the scheme year and the index adjustment for that opening balance, and if applicable, the age addition awarded at the beginning of the scheme year;

(b) the opening balance of club transfer earned pension (if any) for the scheme year and the index adjustment for that opening balance and if applicable, the age addition awarded at the beginning of the scheme year;

(c) the opening balance of transferred pension (if any) for the scheme year and the index adjustment for that opening balance and if applicable, the age addition awarded at the beginning of the scheme year.

(3) In these Regulations—

Ill-health award ceases to be payable

45

This regulation applies when an ill-health award ceases to be payable to a person under regulation 77 (consequences of review) and the pensioner member re-enters pensionable service—

(a) the scheme manager must close the retirement account;

(b) the scheme manager must re-establish the active member's account and credit it with an amount equal to the annual rate of lower tier ill-health pension payable when the ill-health award was first made;

(c) the scheme manager must make entries in the active member's account as if, during the gap in pensionable service, the member—

(i) was in pensionable service under this scheme; but

(ii) received no pensionable pay.

Closure and re-establishment of active member's account

46

(1) The scheme manager must close an active member's account in relation to a period of service when the scheme manager establishes in relation to that period of service—

(a) a deferred member's account under Chapter 7 (deferred member's account); or

(b) a retirement account under Chapter 8 (retirement account).

(2) The scheme manager must re-establish an active member's account under this Chapter if the scheme manager closes a deferred member's account under Chapter 7.

(3) Where an active member has more than one active member's account and ceases to be in pensionable service in respect of service in one scheme employment without having qualifying service for a period of three months in respect of that account, the active member's account for that employment must be closed and the benefits in that account must be aggregated with the other active member's account.

(4) If an active member has more than one active member's account after the account mentioned in paragraph (3) has been closed, the member may choose which active member's account the benefits from the closed account should be aggregated with.

(5) If the active member fails to make the selection mentioned in paragraph (4), the scheme manager may choose which active member's account the benefits from the closed account should be aggregated with.

CHAPTER 6 — Added pension account

Establishment of added pension account

47

(1) A pension account must be established for each active member (P) who makes an added pension election.

(2) If P is an active member in relation to more than one scheme employment, only one added pension account is to be opened.

(3) For the purpose of these Regulations, an account established under paragraph (1) is called an added pension account.

Account to specify amount of added pension

48

(1) This regulation applies in relation to every scheme year in which an added pension election has effect.

(2) The added pension account must specify in relation to any added pension payments made in that scheme year the amount of added pension determined by the scheme manager under paragraph 11 or under paragraph 14 of Schedule 1 (payments for added pension) to be credited in respect of that scheme year.

Account to specify opening balance and PIA index adjustment

49

(1) This regulation applies in relation to every scheme year in which an added pension account is open other than the scheme year in which the account is established.

(2) The account must specify—

(a) the opening balance of added pension for the scheme year and the PIA index adjustment for that opening balance;

(b) if applicable, the age addition awarded at the beginning of the scheme year.

(3) The “opening balance” of added pension—

(a) for the scheme year immediately following the scheme year in which the added pension account is established, means the amount of added pension specified in the account as at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of added pension for the previous scheme year,

(ii) the PIA index adjustment (if any) for that opening balance,

(iii) if applicable, the age addition awarded at the beginning of the previous scheme year, and

(iv) the amount of added pension for the previous scheme year as at the end of the previous scheme year.

Closure and transfer of added pension account

50

(1) Where an active member (P) has an added pension account, the added pension account must remain open until—

(a) P has claimed a retirement pension and the amount of added pension is transferred to the retirement account or the deferred member's account; or

(b) a transfer value payment is made in respect of P's rights to the accrued added pension; or

(2) Where a scheme manager has provided a certificate under regulation 154 (requirement for scheme manager to provide a certificate) in respect of an added pension account, the new scheme manager must establish an added pension account and transfer the entries from that certificate to that account.

Ill-health pension ceases to be payable

51

(1) This regulation applies if—

(a) an added pension is payable with an ill-health award; and

(b) the ill-health award ceases to be payable under regulation 77 (consequences of review).

(2) The added pension account must be re-established and credited with an amount equal to the annual rate of added pension paid to the pensioner member in the last year before the payment of the ill-health award to the member ceased.

CHAPTER 7 — Deferred member's account

Application of chapter

52

(1) This Chapter applies in relation to a continuous period of pensionable service under this scheme.

(2) For a person who is a deferred member of this scheme in relation to two or more continuous periods of pensionable service, this Chapter applies separately in relation to each of those periods of service.

Establishment of deferred member's account

53

(1) This regulation applies when an active member of this scheme becomes a deferred member of this scheme.

(2) The scheme manager must—

(a) close the active member's account for that period of service; and

(b) establish a pension account for the deferred member for that period of service.

(3) For the purpose of these Regulations, an account established under paragraph (2)(b) is called a deferred member's account.

Provisional amount of deferred pension

54

(1) The deferred member's account must specify the provisional amount of deferred pension.

(2) The provisional amount of deferred pension is the sum of—

(a) the amount of accrued earned pension calculated under regulation 32(3) (calculation of amount of accrued pension for purposes of deferment or retirement) (“accrued amount”); and

(b) the retirement index adjustment for the accrued amount; and

(3) The retirement index adjustment is not applied in relation to the amount of accrued earned pension if a transfer payment was made before the end of the last active scheme year in respect of the member's rights to that accrued earned pension.

(4) The assumed age addition applies in relation to a member who reaches normal pension age under this scheme at least one month before the last day of pensionable service.

Retirement amount of deferred pension

55

(1) This regulation applies when a deferred member of this scheme becomes entitled to the immediate payment of a retirement pension for a period of service.

(2) The deferred member's account must specify the retirement amount of deferred pension

(3) The retirement amount of deferred pension is the sum of—

(a) the amount of any accrued added pension transferred to the deferred member's account,

(b) the retirement PIA index adjustment for the accrued added pension,

(d) the provisional amount of deferred pension.

(4) For the retirement amount of deferred pension, the deferred member's account must specify—

(aa) the early payment reduction (if any);

(a) the commutation amount (if any); and

(b) the total allocation amount (if any).

Adjustment of account after early payment of deferred pension ceases

56

When a deferred member who has received the early payment of a deferred pension under regulation 75 (early payment of retirement pension to deferred member) ceases to be entitled to the early payment of the deferred pension under regulation 77(7) (consequences of review), the scheme manager must make the necessary adjustments to the deferred member's account.

Account established after ill-health award ceases to be payable

57

If a lower tier ill-health pension ceases to be payable to a person (P) under regulation 77 (consequences of review) and P does not re-enter pensionable service—

(a) a deferred member's account must be established; and

(b) that account must be credited with an amount equal to the annual rate of the lower tier ill-health pension payable immediately before the lower tier ill-health pension ceased to be payable.

Closure of deferred member's account after gap in pensionable service not exceeding five years

58

(1) This regulation applies when a deferred member of this scheme re-enters pensionable service under this scheme after a gap in pensionable service not exceeding five years.

(2) The scheme manager must—

(a) close the deferred member's account in relation to that period of service and treat the deferred member's account as if it were never established;

(b) re-establish the active member's account under Chapter 5 in relation to that period of service; and

(i) was in pensionable service under this scheme, but

(ii) received no pensionable pay.

(3) Where a deferred member had more than one deferred member's account which has been opened within five years of the date in paragraph (1) the member may within three months of the date of re-entering scheme employment select which deferred member's accounts should be closed.

(4) If the deferred member fails to make the selection mentioned in paragraph (3), the scheme manager must select which of the deferred member's accounts is to be closed.

CHAPTER 8 — Retirement account

Establishment of retirement account and other adjustments

59

(1) This regulation applies in relation to a continuous period of pensionable service under this scheme.

(2) When an active member of this scheme becomes entitled to the immediate payment of a retirement pension or an ill-health award, the scheme manager must—

(a) close all the active member's accounts for that member and any added pension account; and

(b) establish an account for the pensioner member for that period of service.

(3) When an active member of this scheme exercises the partial retirement option and becomes entitled under regulation 67(1) (entitlement to retirement pension) to the immediate payment of a retirement pension, the scheme manager must—

(a) close the active member's account for the period of earlier service;

(b) establish an account for the pensioner member for that period of earlier service;

(d) establish a new active member's account under Chapter 5 for the member's continuing service as if the first day of pensionable service in the scheme employment is the day after the option date.

(4) When a deferred member becomes entitled to the immediate payment of a retirement pension the scheme manager must—

(a) close any added pension account; and

(b) transfer the amount of accrued added pension if any, to the deferred member's account.

(5) For the purpose of these Regulations, an account established for a pensioner member under paragraph (2)(b) or (3)(b) is called a retirement account.

(6) In this regulation—

“continuing service” means pensionable service that continues following the exercise of the partial retirement option in regulation 71 (exercise of partial retirement option) after the option date;

“option date” means the date on which the partial retirement option is exercised and the member becomes entitled to the immediate payment of a retirement pension; and

“period of earlier service” means the continuous period of pensionable service ending on the option date.

Account to specify amount of retirement pension (active members)

60

(1) The retirement account must specify, for accrued earned pension and accrued added pension, the amount of that retirement pension.

(2) The amount of retirement earned pension is the sum of—

(a) the amount of the accrued earned pension calculated under regulation 32(3) (calculation of amount of accrued pension for purpose of deferment or retirement) (“accrued amount”);

(b) the retirement index adjustment for the accrued amount; and

(3) The amount of any retirement added pension is the sum of—

(a) the amount of the accrued added pension calculated under regulation 32(4) (calculation of amount of accrued pension for purpose of deferment or retirement);

(b) the retirement PIA index adjustment for the accrued added pension; and

(3A) Where the active member is entitled to an equivalent amount to the FPS lower tier ill-health pension or to an equivalent amount to the NFPS lower tier ill-health pension, the retirement account must specify that amount.

(4) For the amount of retirement earned pension and the amount of retirement added pension, the retirement account must specify—

(a) the commutation amount (if any); and

(b) the total allocation amount (if any).

(4A) For an equivalent amount to the FPS lower tier ill-health pension or an equivalent amount to the NFPS lower tier ill-health pension, the retirement account must specify any commutation amount.

(5) The assumed age addition applies in relation to a member who reaches normal pension age under this scheme at least one month before the last day of pensionable service.

CHAPTER 9 — Pension accounts for survivor members

Establishment of survivor member's account

61

(1) The scheme manager must establish a pension account for each person who is entitled to a pension under this scheme as a surviving partner or eligible child following the death of an active member, deferred member or pensioner member.

(2) The scheme manager must—

(a) close the active member's account or the deferred member's account or the retirement account (as the case maybe) and the added pension account (if any); and

(b) establish a pension account for each survivor member.

(3) For the purpose of these Regulations—

(a) a person entitled to a pension in the circumstances mentioned in paragraph (1) is called a survivor member; and

(b) an account established under paragraph (2)(b) is called a survivor member's account.

Amount of pension payable to survivor member

62

The survivor member's account must be credited with an amount equal to the annual rate of pension payable to the survivor member calculated in accordance with the appropriate regulation in Chapter 2 (pensions for surviving partners) or Chapter 3 (pensions for eligible children) of Part 6 (death benefits), as the case may be, which confers the pension on the survivor member.

CHAPTER 10 — Pension accounts for pension credit members

Establishment of pension credit member's account

63

(1) The scheme manager must establish a pension account for each pension credit member of this scheme.

(2) If a pension credit member has more than one pension credit derived from two or more pension debit members, the scheme manager must establish a pension credit member's account in relation to each pension debit member.

(3) The pension credit member's account must specify the amount of credited pension, and for that amount, the commutation amount (if any).

(4) On the establishment of the pension credit member's account, the accounts established under this Part for the pension debit member must be reduced by the relevant amount.

(5) For the purpose of these Regulations, an account established for a pension credit member under paragraph (1) is called a pension credit member's account.

(6) In this regulation—

“amount of credited pension” means an amount equal to the pension credit calculated in accordance with regulations made under paragraph 5(b) of Schedule 5 (pension credits: mode of discharge) to the 1999 Order;

“relevant amount” is the amount that the scheme manager, after consultation with the scheme actuary, considers appropriate having regard to—the cash equivalent that would have been payable under Chapter 2 (transfer values) of Part 4A (requirements relating to pension credit benefit) of the Pension Schemes Act in respect of the pension credit member's right to benefits under this scheme attributable (directly or indirectly) to the pension credit; andthe provisions of Articles 26 (creation of pension credits and debits) and 28 (reduction of benefit) of the 1999 Order.

Other pension accounts

64

If a pension credit member of this scheme is also an active member, deferred member, pensioner member or survivor member of this scheme, the scheme manager must establish a pension credit member's account in addition to any other account established for the member under this Part.

PART 5 — Retirement benefits

CHAPTER 1 — Interpretation

Application of Part

65

This Part applies in relation to retirement benefits payable in respect of a continuous period of pensionable service under this scheme.

Qualifying service

66

(1) In these Regulations, “qualifying service” in relation to a member's pension account, means the total of—

(a) any pensionable service under this scheme in relation to the same pension account;

(b) if a transfer value payment has been accepted under Part 10 (transfers) in respect of a member's accrued rights under another occupational pension scheme, the member's period of pensionable service under that scheme; and

(c) for a transition member with continuity of service, subject to paragraphs (2), (3), (4) and (5), the member's pensionable service reckonable under article 45 (reckoning of and certificates as to pensionable service) of the FPS (if any) and the member's qualifying service under the NFPS (if any).

(2) Where a transition member has more than one active member's account, and was a member of the FPS, the pensionable service reckonable under article 45 of the FPS must be added to the pensionable service for the active member's account in respect of which the scheme employment is the most similar to the employment which was pensionable under the FPS.

(3) Where a transition member has more active member's accounts than the number of contracts of employment in respect of which that member was a member of the NFPS, the qualifying service under the NFPS must be added to the pensionable service for the active member's account in respect of which the scheme employment is most similar to the employment which was pensionable under the NFPS.

(4) Where a transition member was a member of the FPS and the NFPS or had two or more contracts of employment in respect of which that member was a member of the NFPS, the pensionable service reckonable under article 45 of the FPS or the qualifying service under the NFPS, as the case may be, must be added to the pensionable service for the active member's account in respect of which the scheme employment is most similar to the employment which was pensionable under the FPS or the NFPS.

(5) If the scheme manager is not certain which service pensionable under the FPS or qualifying service under the NFPS is the most similar to the scheme employment for a particular pension account, the member may decide which pensionable service under the FPS or qualifying service under the NFPS is to be added to the pensionable service in relation to a member's pension account and notify the scheme manager by written notice, in a form required by the scheme manager.

(6) None of the following counts as qualifying service—

(a) any pensionable service under this scheme in respect of which a person's rights under this scheme are extinguished;

(b) any pensionable service under the FPS or the NFPS in respect of which a person's rights under that scheme are extinguished;

CHAPTER 2 — Retirement benefits

Entitlement to retirement pension

67

(1) Subject to paragraph (2), a member of this scheme (P) is entitled to the immediate payment of a retirement earned pension under this scheme if—

(a) P—

(i) has reached the age of 55,

(ii) has at least three months qualifying service,

(iii) has claimed payment of a retirement pension,

(iv) is no longer employed in a scheme employment and so is not entitled to be an active member of this scheme; or

(b) P has exercised the partial retirement option.

(2) Where a member is entitled to an ill-health award, the requirement in paragraph (1)(a)(i) does not apply to that member.

(3) On becoming entitled to the immediate payment of a retirement earned pension, P is entitled to immediate payment of a retirement added pension if P had an added pension account in this scheme before becoming so entitled.

(4) The claim for payment of a retirement pension must be made by notice to the scheme manager in a form required by the scheme manager and must be given before the date on which the first payment of the retirement pension is paid.

Annual rate of retirement pension (active members)

68

(1) This regulation applies when an active member of this scheme becomes entitled to the immediate payment of a retirement pension.

(2) The annual rate of a retirement pension payable on the day following the last day of pensionable service to a member to whom this regulation applies is calculated by adding the total of paragraphs (a), (b), (ba) and (c) —

(a) the sum of—

(i) the amount of retirement earned pension specified in the member's retirement account,

(ii) subtracting the commutation amount (if any) specified in that account in relation to that amount,

(iii) subtracting the total allocation amount (if any) specified in that account in relation to that amount; and

(b) the sum of—

(i) the amount of retirement added pension (if any) specified in the member's retirement account,

(ii) subtracting the commutation amount (if any) specified in that account in relation to that amount,

(iii) subtracting the total allocation amount (if any) specified in that account in relation to that amount; and

(ba) the sum of—

(i) the equivalent amount to the NFPS lower tier ill-health pension (if any) or the equivalent amount to the FPS lower tier ill-health pension (if any) specified in the member’s retirement account,

(ii) subtracting the commutation amount (if any) specified in that account in relation to that amount; and

(c) the amount of the higher tier ill-health pension (if any) awarded to the member under regulation 73(2) (entitlement to lower tier ill-health pension and higher tier ill-health pension).

Annual rate of retirement pension (deferred members)

69

(1) This regulation applies when a deferred member of this scheme becomes entitled to the immediate payment of a retirement pension.

(2) The annual rate of a retirement pension payable to a member to whom this regulation applies is calculated by subtracting from the retirement amount of deferred pension specified in the deferred member's account—

(aa) the early payment reduction (if any), specified in that account in relation to that amount;

(a) the commutation amount (if any) specified in that account in relation to that amount;

(b) the total allocation amount (if any) specified in that account in relation to that amount.

Employer initiated retirement

70

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 3 — Partial retirement benefits

Exercise of partial retirement option

71

(1) This regulation applies to an active member of this scheme (P) in relation to a continuous period of pensionable service who—

(a) is aged at least 55; and

(b) would be entitled to the immediate payment of a retirement pension in relation to that period of service if P left pensionable service and claimed payment of the pension.

(2) P may opt to continue in pensionable service under this scheme but claim payment of the whole of P's accrued pension in relation to the pensionable service rendered before the exercise of the partial retirement option.

(3) Where P has more than one active member's account, the partial retirement option may be exercised in respect of some or all of P's active member's accounts.

(4) The partial retirement option may only be exercised by notice to the scheme manager (“option notice”) in a form required by the scheme manager and must be given before the date on which the first payment of the retirement pension is claimed.

(5) For the purpose of these Regulations, the partial retirement option is taken to be exercised on such date as the member and the scheme manager agree.

(6) An option notice must specify that P claims the whole of P's pension accrued in respect of P's active member's account in respect of the earlier service of that scheme employment.

Annual rate of retirement pension after exercise of partial retirement option

72

(1) An active member of this scheme (P) who exercises the partial retirement option is entitled to the immediate payment of a retirement pension.

(2) The annual rate of a retirement pension is calculated under regulation 68 (annual rate of retirement pension (active members)) by reference to the amount of that description of retirement earned pension and retirement added pension (if any) specified in the member's retirement account.

(3) For the purposes of this Part, where a member exercises the partial retirement option that member's last day of pensionable service in relation to the pensionable service in respect of which the partial retirement option is exercised is the day on which the member exercised the partial retirement option.

CHAPTER 4 — Ill-health benefits

Entitlement to lower tier ill-health pension and higher tier ill-health pension

73

(1) An active member who has not reached normal pension age of 55 is entitled to immediate payment of a lower tier ill-health pension if the following conditions are met—

(a) in the opinion of the IQMP the member is incapable of performing any duties of the role in which the member was last employed because of incapacity of mind or body and this incapacity will continue until normal pension age;

(b) the member has three months of qualifying service;

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