The Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015

• “forfeiture certificate” means a certificate stating that the Department issuing the certificate considers that the offence—has been gravely injurious to the interests of the State, oris liable to lead to serious loss of confidence in the public service;

• “relevant offence” means—offences of treason,offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion—to a term of imprisonment of at least 10 years,to two or more consecutive terms amounting in the aggregate to at least 10 years, oroffences—committed in connection with the member's scheme employment; andin respect of which the Department has issued a forfeiture certificate.

Forfeiture of pensions: offences committed by other persons

174

• (1) If a person (P) is convicted of the murder of a member, the scheme manager must withhold all of any surviving partner or eligible child's pension otherwise payable to P in respect of the member under Part 6 (death benefits).

• (2) If P is convicted of a relevant offence, the scheme manager may, to such extent as it considers consider appropriate, withhold any surviving partner or eligible child's pension payable to P in respect of a member under Part 6 (death benefits).

• (3) If paragraph (1) applies, Part 6 (death benefits) applies as if P had died before the member.

• (4) Under paragraph (2), the scheme manager may only withhold such part of P's pension as exceeds any guaranteed minimum to which P is entitled under section 13 of the Pension Schemes Act.

• (5) If P is convicted of the murder of a member and the conviction is subsequently quashed on appeal, any surviving partner or eligible child's pension withheld is to be payable from the day after that on which the member died, and the scheme manager must, as soon as reasonably practicable after the conviction is quashed, pay the arrears of the pension accrued.

• (6) If P is convicted of a relevant offence and the conviction is subsequently quashed on appeal any decision under paragraph (2) is to be treated as revoked and the scheme manager must, as soon as reasonably practicable after the conviction is quashed, pay the arrears of the pension accrued from the day after that on which the member died.

• (7) Nothing in paragraphs (5) or (6) is to affect the application of paragraphs (1) or (2) if the person whose conviction is quashed is subsequently convicted of the murder of the member or of a relevant offence.

• (8) In this regulation, relevant offence means—

• (a) the manslaughter of the member; or

• (b) any other offence, apart from murder, of which the unlawful killing of the member is an element.

Forfeiture of lump sum death benefit: offences committed by other persons

175

• (1) If a person is convicted of a relevant offence, the scheme manager must withhold all of any lump sum death benefit payable to that person in respect of a member under Chapter 4 of Part 6 (death benefits).

• (2) In this regulation, relevant offence means—

• (a) the murder of the member;

• (b) the manslaughter of the member; or

• (c) any other offence of which the unlawful killing of the member is an element.

• (3) If paragraph (1) applies and the scheme manager withholds all benefits, Part 6 (death benefits) applies as if that person had died before the member.

• (4) If a person is convicted of a relevant offence and their conviction is subsequently quashed on appeal the scheme manager may, to such extent and for such duration as it thinks fit, restore to that person so much of any benefit as has been withheld under this regulation.

• (5) Nothing in paragraph (4) is to affect the application of paragraph (1) if the person whose conviction is quashed is subsequently convicted of a relevant offence.

Forfeiture: relevant monetary obligations and relevant monetary losses

176

• (1) If a member (P) has a relevant monetary obligation or has caused a relevant monetary loss the scheme manager may, to such extent and for such duration as they consider appropriate, withhold benefits payable to P under this scheme.

• (2) The scheme manager may withhold benefits to the extent the scheme manager considers appropriate but may only withhold that part of P's pension as exceeds any guaranteed minimum to which P is entitled under section 10 of the Pension Schemes Act.

• (3) The scheme manager may not withhold more than the lesser of—

• (a) the amount of the relevant monetary obligation or relevant monetary loss; and

• (b) the value of P's entitlement to benefits.

• (4) The scheme manager may only withhold benefits if—

• (a) there is no dispute as to the amount of the relevant monetary obligation or relevant monetary loss; or

• (b) the relevant monetary obligation or relevant monetary loss is enforceable as follows—

• (i) under an order of a competent court; or

• (ii) in consequence of an award of an arbitrator.

• (5) In this regulation—

• “relevant monetary obligation” means a statutory obligation which—was incurred to the Board,was incurred after P became an active member of this scheme,arose out of P's criminal, negligent or fraudulent act or omission, andarose out of or was connected with the scheme employment in respect of which P is a member of this scheme; and

• “relevant monetary loss” means a monetary loss which—was caused to this scheme, andarose as a result of P's criminal, negligent or fraudulent act or omission.

Set-off

177

• (1) The scheme manager may set off a relevant monetary obligation against a member's entitlement to benefits under this scheme.

• (2) In this regulation, a “relevant monetary obligation” is a monetary obligation owed by a member (P), which satisfies the conditions in paragraphs (3), (4) or (5).

• (3) The conditions in this paragraph are that the monetary obligation—

• (a) was incurred to the Board;

• (b) was incurred after P became an active member of this scheme;

• (c) arose out of or was connected with the service in the scheme employment in respect of which P is a member of this scheme; and

• (d) arose out of P's criminal, negligent or fraudulent act or omission.

• (4) The conditions in this paragraph are that the monetary obligation—

• (a) was incurred to this scheme; and

• (b) arose out of P's criminal, negligent or fraudulent act or omission.

• (5) The conditions in this paragraph are that the monetary obligation—

• (a) was incurred to this scheme; and

• (b) arose out of a payment made to P in error by the scheme manager.

• (6) Paragraph (7) applies if a set-off is to be applied as result of P owing a relevant monetary obligation which satisfies the conditions in paragraph (3).

• (7) Where this paragraph applies, the scheme manager may not apply a set-off against such part of P's entitlement to benefits that represents transfer credits within the meaning of article 121(1) (interpretation of Part 2) of the Pensions (Northern Ireland) Order 1995 other than prescribed transfer credits for the purposes of section 89(5)(d) (inalienability of occupational pension) of the Pensions (Northern Ireland) Order 1995 .

• (8) The scheme manager may only apply a set-off against that part of a member's pension that exceeds any guaranteed minimum to which that member is entitled under section 10 of the Pension Schemes Act.

• (9) The value of the set-off applied must not exceed the lesser of—

• (a) the amount of the relevant monetary obligation;

• (b) the value of P's entitlement to benefits.

• (10) The scheme manager may only set off a relevant monetary obligation against P's entitlement to benefits if—

• (a) there is no dispute as to the amount of the relevant monetary obligation; or

• (b) the relevant monetary obligation is enforceable—

• (i) under an order of a competent court, or

• (ii) in consequence of an award of an arbitrator.

Forfeiture and set-off: procedure

178

• (1) If the scheme manager proposes to withhold benefits or apply a set-off against a person's entitlement to benefits, the scheme manager must notify the person of the proposal in writing.

• (2) If the scheme manager withholds benefits under regulation 176 (forfeiture; relevant monetary obligations and relevant monetary losses) or applies a set-off against an entitlement to benefits under regulation 177 (set-off), the scheme manager must give the member a certificate showing—

• (a) the amount withheld or set off; and

• (b) the effect of the withholding or set-off on the member, surviving partner or eligible child's benefits under this scheme.

CHAPTER 3 — Payment and deduction of tax

Scheme administrator for the purposes of the 2004 Act

179

The scheme manager is appointed to be responsible for all liabilities and responsibilities connected with the functions conferred or imposed on the scheme administrator by or under Part 4 of the 2004 Act ....

Payment on behalf of members of lifetime allowance charge

180

• (1) A member may request the scheme manager to pay on the member's behalf any amount that is payable by way of the lifetime allowance charge under section 214 of the 2004 Act when—

• (a) an event that is a benefit crystallisation event listed in the table in section 216(1) of the 2004 Act occurs in relation to the member; and

• (b) the member and the scheme manager are jointly and severally liable in relation to that event.

• (2) Such a request may only be made by notice to the scheme manager given before the event occurs.

• (3) The scheme manager may only comply with such a request if—

• (a) the member pays it the amount in question on or before the date on which the event occurs; or

• (b) the member authorises the deduction of the amount in question from a lump sum becoming payable to the member under this scheme at the same time as the event occurs.

Reduction of benefits where lifetime allowance charge payable

181

• (1) This regulation applies if—

• (a) an event that is a benefit crystallisation event listed in the table in section 216(1) of the 2004 Act (“the table”) occurs in relation to a member;

• (b) the member and the scheme manager are jointly and severally liable in relation to that event; and

• (c) no request has been duly made under regulation 180 (payment on behalf of members of lifetime allowance charge) in relation to the event or, if such a request has been made, the scheme manager is prevented from complying with it by paragraph (3) of that regulation.

• (2) If this regulation applies—

• (a) the scheme manager must pay the tax payable on the event;

• (b) if the event is benefit crystallisation event 8 in the table (transfer to qualifying recognised overseas pension scheme), the amount or value of the sums or assets transferred must be reduced; and

• (c) in the case of any other event in that table, the amount or value of the benefits payable to or in respect of the member must be reduced.

• (3) The amount or value of the reduction—

• (a) must be such that it fully reflects the amount of tax so paid; and

• (b) in the case of any reduction to pension benefits, must be calculated according to actuarial guidance.

Information about payment of annual allowance charge

182

• (1) If a member's pension scheme input amount for this scheme for a pension input period exceeds the amount of the annual allowance for the tax year in which the pension input period ends, paragraph (2) applies in respect of the member for that tax year.

• (2) The scheme manager must, no later than 6th October after the end of the tax year, provide the member with such information as the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year and with the information required by regulation 14A of the Registered Pension Scheme (Provision of Information) Regulations 2006 .

• (3) In this regulation—

• “pension scheme input amount” has the meaning given in section 237B(2) (Liability of scheme administrator) of the 2004 Act ;

• “pension input period” has the meaning given in section 238 of the 2004 Act.

Reduction of benefits where annual allowance charge paid by scheme manager

183

• (1) This regulation applies where—

• (a) a member gives valid notice to the scheme manager of joint and several liability for an annual allowance charge under section 237B(3) of the 2004 Act; and

• (b) the scheme manager satisfies the liability specified in the notice.

• (2) The amount or value of the benefits payable to or in respect of the member for the tax year to which the notice relates must be reduced by the scheme manager in accordance with paragraph (3).

• (3) Subject to paragraph (4), the amount or value of the reduction of benefits—

• (a) must be such that it fully reflects the amount paid by the scheme manager; and

• (b) must be determined in accordance with actuarial guidance.

• (4) Benefits may only be reduced under this regulation to the extent that the reduction would not result in the loss of any part of a guaranteed minimum pension to which a person is entitled.

CHAPTER 4 — General

Calculation of periods of membership and service

184

• (1) Subject to paragraph (3), for the purposes of this scheme, periods of membership and service must be expressed in the first instance in whole years, and days or fractions of a day, and the initial aggregation of periods that require to be aggregated is done by reference to periods so expressed.

• (2) Subject to paragraph (3), if, when all periods of membership or service that require to be aggregated have been aggregated, there is any excess part day over the number of whole days, that excess is rounded up to a full day.

• (3) If membership or service is referred to in these Regulations as membership or service in years—

• (a) the days referred to in paragraph (1); and

• (b) the full days referred to in paragraph (2),

must be converted into years by dividing the number of days in excess of the period of whole years by 365, and using the result to four decimal places.

• (4) If a period of membership or service is less than one year, this regulation applies as if the words “whole years, and” were omitted from paragraph (1) and the words “in excess of the period of whole years” were omitted from paragraph (3).

Annual benefit information statements

185

• (1) The scheme manager must provide an annual benefit information statement to each of its members who are not pensioner members in respect of the pension account for which the statement is to be provided.

• (2) The first such statements must be provided on or before 31st August 2016.

• (3) Subject to paragraph (4), subsequent statements must be provided at least once per year on or before 31st August of each year that follows.

• (4) If a member requests in writing that a statement is provided to them after the end of a scheme year but before 31st August of the following scheme year, the scheme manager must provide an annual benefit information statement as soon as reasonably practicable in accordance with the member's request, unless the relevant data to enable them to do so is not available.

• (5) The statement provided to active members of this scheme must be in accordance with section 14 of the 2014 Act (information about benefits).

Evidence of entitlement

186

• (1) A scheme manager may by written notice require any person who is in receipt of a pension or may have an entitlement to a pension or a lump sum under this scheme to provide it with such supporting evidence as it may reasonably require to establish—

• (a) the identity of that person; and

• (b) that person's continuing or future entitlement to the payment of any amount under this scheme.

• (2) A notice under paragraph (1) must specify the date by which the supporting evidence is to be provided.

• (3) Where a person fails to comply with the requirements of a notice given in accordance with paragraph (1), the scheme manager may withhold the whole or part of any amount that it otherwise considers to be payable under this scheme.

Information to be provided to a member before reserve forces service leave

187

The scheme manager must give a member who is about to start on a period of reserve forces service leave a statement stating—

• (a) the assumed pensionable pay for that member whilst on reserve forces service leave;

• (b) the member contribution rate to apply during that period;

• (c) details of any payments to be paid by the employer to the member whilst on reserve forces service leave; and

• (d) the employer contribution which applies during that period.

Transitional provisions

188

Schedule 2 has effect.

Duty to have regard to guidance

189

The scheme manager must have regard to any guidance issued by the Department for the purposes of this Part.

SCHEDULE 1 — Payments for added pension

PART 1 — Interpretation

Interpretation

1

In this Schedule—

• “amount of extra pension” means the amount of accrued added pension at any time;

• “appropriate pay period” means the pay period that the scheme manager considers appropriate;

• “notice of election” has the meaning given in paragraph 5;

• “overall limit of extra pension” has the meaning given in paragraph 2;

• “periodical payment period” means the period for which periodical payments for added pension payments are payable;

• “period of service” in relation to this scheme, means a continuous period of pensionable service under this scheme;

• “the relevant day” means the day on which the lump sum is received by the scheme manager;

• “the relevant scheme year” means the scheme year in which the relevant day falls.

Meaning of “overall limit of extra pension”

2

• (1) The overall limit of extra pension is—

• (a) £6,500 for any scheme year ending before 1st April 2016; and

• (b) for any scheme year beginning on or after 1st April 2016—

• (i) the overall limit of extra pension determined by the Department of Finance and Personnel in respect of that scheme year as published before the start of that scheme year; or

• (ii) if no such determination is made, the amount calculated under sub-paragraph (2).

• (2) The amount is the amount to which the annual rate of a pension of an amount equal to the overall limit of extra pension for the previous scheme year would have been increased under the 1971 Act if—

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

• (b) the beginning date for that pension were the first day of the previous scheme year.

Limit on elections

3

An added pension election may not be exercised by an active member if the amount of extra pension would exceed the overall limit of extra pension if that election were made.

Amount of accrued added pension may not exceed overall limit of extra pension

4

• (1) At any given time, the total amount of accrued added pension in a member's added pension account may not exceed the overall amount of extra pension.

• (2) If a member has elected to make periodical payments for added pension, the scheme manager may by written notice to the member cancel the election if it appears to the scheme manager that the overall limit of extra pension will be exceeded if the member continues to make the periodical payments.

• (3) If the scheme manager cancels the election, the periodical payments cease to be payable from the next pay period beginning after the date specified in the notice of cancellation.

PART 2

CHAPTER 1 — Exercising the added pension election

Added pension election exercisable by member

5

• (1) An active member of this scheme may elect to make added pension payments to this scheme to increase the member's retirement benefits and death benefits.

• (2) A member may make the added pension election by notice to the scheme manager in such form as the scheme manager may require.

• (3) The notice given in sub-paragraph (2) is referred to in this Schedule as the notice of election.

• (4) The notice of election must state—

• (a) whether added pension payments are to be made by—

• (i) periodical payments, or

• (ii) a lump sum payment;

• (b) whether the member has an added pension account with another employer; and

• (c) whether the member is making an added pension election in connection with another scheme employment.

• (5) An election to pay added pension payments by a lump sum payment may only be made if the member gives notice to the scheme manager not later than 12 months after the date on which the person last became employed by that scheme employer as a firefighter.

• (6) An election to pay added pension payments by periodical payments may only be made at least two years before the member's normal pension age and cannot be made once the scheme manager has agreed that the member will leave the scheme with entitlement to a pension or an ill-health award.

CHAPTER 2 — Periodical payments for added pension

Application of Chapter

6

This Chapter applies in relation to an active member of this scheme who elects to make periodical payments for added pension.

Member's election to make periodical payments for added pension

7

• (1) The notice of election must specify—

• (a) the periodical payment period; and

• (b) the amount of the periodical payment to be deducted by the member's employer from the member's pensionable pay in each pay period.

• (2) The amount of the periodical payment may be expressed as—

• (a) a percentage of the member's pensionable pay; or

• (b) a fixed sum.

• (3) The amount of the periodical payment must not be less than any minimum amount determined by the scheme manager.

Periodical payments

8

• (1) The periodical payments may be payable by deduction by the member's employer from the member's pensionable pay during the periodical payment period.

• (2) The periodical payment period—

• (a) begins with the first appropriate pay period beginning on or after the date on which the scheme manager receives the notice of election; and

• (b) ends on the earliest of—

• (i) the date of the next appropriate pay period if the member gives the notice of discontinuance under paragraph 9,

• (ii) date of the next pay period after the date specified in a notice of cancellation given by the scheme manager under paragraph 4(2),

• (iii) the date on which the member ceases to be an active member, and

• (iv) the date specified in the notice of election.

• (3) If the member does not want to pay the periodical payments by deduction from pensionable pay, the scheme manager may agree another method of payment.

Discontinuance of periodical payments

9

If a member wishes to discontinue the payment of periodical payments, the member must give written notice to the scheme manager.

Periodical payments during periods of assumed pensionable pay

10

• (1) The periodical payments are payable by deduction from the member's pensionable pay during the periodical payments period and whilst the member is treated as receiving assumed pensionable pay, reduced pay or no pay, the member may—

• (a) stop the periodical payments; or

• (b) continue the periodical payments as if the member were receiving pensionable pay at the full rate.

• (2) During any period in which the member is receiving statutory maternity pay or is on paid ordinary maternity leave, paid ordinary adoption leave or paid paternity leave, the member may—

• (a) stop the periodical payments; or

• (b) pay the periodical payments of an amount determined by reference to the member's actual pay during that period.

• (3) If a member stops the periodical payments during a period of assumed pensionable pay or a period of reduced pay, the member may choose to resume the periodical payments in the next pay period after the period of assumed pensionable pay or period of reduced pay ends.

• (4) After a period of assumed pensionable pay or a period of reduced pay, the member may give written notice to the scheme manager authorising the employer to deduct the aggregate of payments which would have been made during this period from the member's pay during a period of six months from the end of the period of reduced pay or such longer period as the scheme manager may allow.

• (5) Notice under sub-paragraph (4) should be given to the scheme manager not later than one month after the end of the period of assumed pensionable pay or reduced pay.

Amount of added pension for a scheme year

11

• (1) This paragraph applies for each scheme year during which a member makes periodical payments to increase both the member's retirement benefits and death benefits.

• (2) An amount of added pension must be credited to the member's added pension account for that scheme year.

• (3) The amount credited to the added pension account is an amount determined by the scheme manager by reference to actuarial guidance.

CHAPTER 3 — Lump sum payments for added pension

Application of Chapter

12

This Chapter applies in relation to an active member of this scheme who has elected to make a lump sum payment for added pension.

Member's election to make a lump sum payment for added pension

13

• (1) The notice of election must specify the amount of lump sum which must not be less than any minimum amount determined by the scheme manager.

• (2) If the lump sum is not paid within three months after the date on which the notice of election was given, then the notice of election is void.

Amount of added pension to be credited to added pension account

14

• (1) This paragraph applies if a member elects to pay a lump sum to increase the member's retirement benefits and death benefits.

• (2) Following payment of the lump sum by the member an amount of added pension must be credited to the added pension account in the relevant scheme year.

• (3) The amount credited to the added pension account is an amount determined by the scheme manager by reference to actuarial guidance.

SCHEDULE 2 — Transitional provisions

PART 1 — General

Interpretation

1

In this Schedule—

• “active member of an existing scheme” has the meaning given in paragraph 6;

• “active member of an existing public body pension scheme” has the meaning given in paragraph 7;

• “active member of the FPS or the NFPS” has the meaning given in paragraph 5;

• “closing date”—in relation to an existing scheme, means the date referred to in section 18(4) of the 2014 Act,in relation to an existing public body pension scheme, means the date determined under section 32(2) of the 2014 Act by the public authority responsible for that scheme, andin relation to a transition member, means—if the member is a tapered protection member of the FPS or the NFPS, the tapered protection closing date for that member, if the member is a full protection member of the FPS or the NFPS, 31st March 2022, orif the member is not a protected member of one of those schemes, the scheme closing date

• “eligible to be an active member of the NFPS” has the meaning given in paragraph 4;

• “exception” means—in relation to an existing scheme, an exception under section 18(5) of the 2014 Act provided for in the scheme regulations for that scheme,in relation to an existing public body pension scheme, an exception under section 32(4) of the 2014 Act provided for by the public authority responsible for that scheme;

• “existing public body pension scheme” means a public body pension scheme to which section 32 of the 2014 Act applies;

• “full protection member”, in relation to the FPS or the NFPS, has the meaning given in paragraph 9;

• “fully protected member” of an existing scheme or an existing public body pension scheme means a person in respect of whom an exception applies, which exception is one to which section 18(7) of the 2014 Act (or that section as applied by section 32(4)) applies for the purposes of that scheme;

• “protected member”, in relation to an existing scheme or an existing public body pension scheme, means a full protection member or tapered protection member of one of those schemes;

• “protection period”—for a full protection member of the FPS or the NFPS, has the meaning given in paragraph 10, andfor a tapered protection member of the FPS or the NFPS, has the meaning given in paragraph 16;

• “scheme closing date” means 31st March 2015;

• “tapered protection closing date”, in relation to a tapered protection member of an existing scheme, has the meaning given in paragraph 3;

• “tapered protection member”, in relation to the FPS or the NFPS, has the meaning given in paragraph 15;

• “transition date”, in relation to a transition member, means—if the member is a tapered protection member of the FPS or the NFPS, the day after the tapered protection closing date for that member, if the member is a full protection member of the FPS or the NFPS, 1st April 2022, andif the member is not a protected member of the FPS or the NFPS, the day after the scheme closing date, or the day the person ceased to be a protected member of that scheme, if later

• “transition member” means a person—who is a member of the FPS or the NFPS by virtue of his or her pensionable service under that scheme, or who is eligible to be an active member of the NFPS, before the transition date; andwho is a member of this scheme by virtue of the person's pensionable service under this scheme.

Meaning of “continuity of service”

2

• (1) A transition member (T) has continuity of service between pensionable service in the FPS or the NFPS, as the case may be, and pensionable service in this scheme unless T has a gap in service exceeding five years which—

• (a) begins on or before T's transition date; and

• (b) ends on the day on which T becomes an active member of this scheme.

• (2) For the purposes of sub-paragraph (1), after the scheme closing date T is not on a gap in service while T is in service which is pensionable under an existing scheme, an existing public body pension scheme, a scheme under section 1 of the 2014 Act or a new public body pension scheme.

Meaning of “tapered protection closing date”

3

• (1) The tapered protection closing date for a tapered protection member of the FPS is the date found by applying the relevant date in column 3 of the FPS table in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

• (2) Subject to sub-paragraphs (3) and (4) , the tapered protection closing date for a tapered protection member of the NFPS is the date found by applying the relevant date in column 3 of the NFPS table in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

• (3) The tapered protection closing date for a tapered protection member of the NFPS to whom paragraph 9(5) or 21 applies is a date determined by the scheme manager which must be before 1st April 2022 .

• (4) In the case of a tapered protection member of the NFPS who is a special member of the NFPS, the tapered protection closing date is the date found by applying the relevant date in column 3 of the FPS table in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

Meaning of “eligible to be an active member” of the NFPS

4

• (1) For the purpose of this Schedule, a person (P) is eligible to be an active member of the NFPS on a given date if on that date P is not in pensionable service under the FPS or the NFPS and either—

• (a) P is in service as a firefighter which entitles P to be eligible to be an active member of the NFPS; or

• (b) P is on a gap in pensionable service not exceeding five years.

• (2) For the purpose of sub-paragraph (1)(b), after the scheme closing date P is not on a gap in service while P is in pensionable public service.

Meaning of “active member of the FPS or the NFPS”

5

• (1) For the purpose of this Schedule, a person (P) is an active member of the FPS or the NFPS on a given date if on that date—

• (a) P is in pensionable service under the FPS or the NFPS; or

• (b) P is on a gap in service not exceeding five years.

• (2) For the purpose of sub-paragraph (1)(b), after the scheme closing date P is not on a gap in service while P is in pensionable public service.

Meaning of “active member of an existing scheme”

6

• (1) For the purpose of this Schedule, a person (P) is an active member of an existing scheme (other than the FPS or the NFPS) on a given date if on that date—

• (a) P is in pensionable service under that scheme; or

• (b) P is on a gap in service not exceeding five years,

• (2) For the purpose of sub-paragraph (1)(b), after the closing date for the existing scheme P is not on a gap in service while P is in pensionable public service.

Meaning of “active member of an existing public body pension scheme”

7

• (1) For the purpose of this Schedule, a person (P) is an active member of an existing public body pension scheme on a given date if on that date—

• (a) P is in pensionable service under that scheme; or

• (b) P is on a gap in service not exceeding five years.

• (2) For the purpose of sub-paragraph (1)(b), after the closing date for the existing public body pension scheme, P is not on a gap in service while P is in pensionable public service.

Commencement of active membership of this scheme

8

• (1) A person who is a transition member on entering pensionable service under this scheme who does not have continuity of service becomes an active member of this scheme on the day the person begins pensionable service in a scheme employment.

• (2) A person who is a transition member on entering pensionable service under this scheme who has continuity of service (T) becomes an active member of this scheme—

• (a) if T is in pensionable service in a scheme employment on the transition date, on that date; or

• (b) if T is not in pensionable service in a scheme employment on the transition date, on the day T enters pensionable service in a scheme employment after that date.

PART 2 — Full protection members of the FPS or the NFPS

Full protection members of the FPS or the NFPS

9

• (1) A person (P) to whom any of paragraphs 12 to 14 applies is a full protection member of the FPS or the NFPS, as the case may be.

• (2) P ceases to be a full protection member of the FPS or the NFPS, as the case may be—

• (a) on 31st March 2022; or

• (b) when P cease to be in pensionable service under that scheme and ceases to be eligible to be an active member of the NFPS unless sub-paragraph (3) or (4) applies, if earlier.

• (2A) Where P was a full protection member of the FPS and after retiring from pensionable service in this scheme became entitled to a continuous service pension under article 13A, or an ordinary pension under article 13 or a short service award under article 14 of that scheme or a continued pension under article 14A, P ceases to be eligible to be a full protection member of the NFPS.

• (3) This sub-paragraph applies if—

• (a) P returns to service which is pensionable under the NFPS from service which is pensionable under an existing scheme (other than the FPS) or an existing public body pension scheme; and

• (b) P would have been a fully protected member of that existing scheme or existing public body pension scheme had P re-entered service which is pensionable under that scheme on the date P returns to service which is pensionable under the NFPS.

• (4) This sub-paragraph applies if—

• (a) P returns to service which is pensionable under the NFPS otherwise than from service which is pensionable under an existing scheme or an existing public body pension scheme; and

• (b) P returns to service which is pensionable under the NFPS after a gap in service not exceeding five years.

• (5) If P returns to service which is pensionable under the NFPS in circumstances where sub-paragraph (6) applies, P is a tapered protection member of the NFPS when P returns to that service.

• (6) This sub-paragraph applies if—

• (a) P returns to service which is pensionable under the NFPS from service which is pensionable under an existing scheme or an existing public body pension scheme; and

• (b) P would have been a protected member of the existing scheme or existing public body pension scheme by virtue of an exception to which section 18(8)(a) and (b) of the 2014 Act (or that section as applied by section 32(4)) applies had P re-entered service which is pensionable under that scheme on the date P returns to service which is pensionable under the NFPS.

• (7) For the purposes of paragraph (4)(b), after the scheme closing date P is not on a gap in service while P is in pensionable public service.

Exception for full protection member during protection period

10

• (1) The protection period for a person (P) who is a full protection member of the FPS or the NFPS, as the case may be, is the period which—

• (a) begins on the day after the scheme closing date; and

• (b) ends when P ceases to be a full protection member of the FPS or the NFPS (unless P is a tapered protection member by virtue of paragraph 9(5)).

• (2) During the protection period—

• (a) P is eligible to be in pensionable service under the NFPS or where P is an active member of the FPS, eligible to be in pensionable service under that scheme;

• (b) section 18(1) of the 2014 Act does not apply in respect of that pensionable service; and

• (c) benefits are to be provided under the FPS or the NFPS, as the case may be, to or in respect of P in relation to that pensionable service.

Full protection member not eligible to join this scheme

11

While a person (P) is a full protection member of the FPS or the NFPS, P is not eligible to be an active member of this scheme in respect of that scheme employment.

Full protection members of the FPS or the NFPS on scheme closing date

12

• (1) This paragraph applies if sub-paragraph (2) or sub-paragraph (3) applies.

• (2) This sub-paragraph applies if—

• (a) P was an active member of the FPS or an active member, or eligible to be an active member of the NFPS on the scheme closing date;

• (b) P was an active member of the FPS or an active member, or eligible to be an active member, of the NFPS on 31st March 2012; and

• (c) if P is an active member of the FPS, P would, unless P dies, reach normal pension age under the FPS or if P is an active or eligible to be an active member of the NFPS, normal pension age under the NFPS on or before 1st April 2022.

• (3) This sub-paragraph applies if—

• (a) P was an active member of an existing scheme (other than the FPS or the NFPS) or an existing public body pension scheme(“P's transitional scheme”) on 31st March 2012;

• (b) P was an active member or eligible to be an active member of the NFPS on the scheme closing date; and

• (c) P would, unless P dies, reach normal pension age under the NFPS and P's transitional scheme on or before 1st April 2022.

Full protection: members of an existing scheme

13

This paragraph applies if—

• (a) P was an active member of an existing scheme (other than the FPS or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

• (b) P was an active member of an existing scheme or an existing public body pension scheme (“P's transitional scheme”) on 31st March 2012;

• (c) P begins service which is pensionable under the NFPS not more than five years after leaving pensionable service under an existing scheme other than the FPS or the NFPS;

• (d) on the date that P begins service which is pensionable under the NFPS, P would have been a fully protected member of the existing scheme referred to in sub-paragraph (c) had P re-entered service which is pensionable under that scheme on that date; and

• (e) P would, unless P dies, reach normal pension age under the NFPS and P's transitional scheme on or before 1st April 2022.

Full protection: members of an existing public body pension scheme

14

This paragraph applies if—

• (a) P was an active member of an existing scheme (other than the FPS or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

• (b) P was an active member of an existing scheme or an existing public body pension scheme (“P's” transitional scheme) on 31st March 2012;

• (c) P begins service which is pensionable under the NFPS not more than five years after leaving pensionable service under an existing public body pension scheme;

• (d) on the date that P begins service which is pensionable under the NFPS, P would have been a fully protected member of the existing public body pension scheme referred to in sub-paragraph (c) had P re-entered service which is pensionable under that scheme on that date; and

• (e) P would, unless P dies, reach normal pension age under the NFPS and P's transitional scheme on or before 1st April 2022.

PART 3 — Exceptions to section 18(1) of the 2014 Act: tapered protection members of the FPS or the NFPS

Tapered protection members of the FPS or the NFPS

15

• (1) A person (P) to whom any of the paragraphs 18 to 21 applies is a tapered protection member of the FPS or the NFPS.

• (1A) Where P was a full protection member of the FPS and after retiring from pensionable service in this scheme, became entitled to a continuous service pension under article 13A, or an ordinary pension under article 13 or a short service award under article 14 or a continued pension under article 14A of that scheme, P ceases to be eligible to be a tapered protection member of the NFPS.

• (2) P ceases to be a tapered protection member of the FPS or the NFPS on whichever of the following days occurs first—

• (a) P's tapered protection closing date; or

• (b) the day on which P ceases to be in pensionable service under the FPS or if later, ceases to be eligible to be in pensionable service under the NFPS unless sub-paragraph (3) or sub-paragraph (4) applies.

• (3) This sub-paragraph applies if—

• (a) before P's transition date P returns to service which is pensionable under the NFPS from service which is pensionable under an existing scheme or an existing public body pension scheme; and

• (b) P would have been a protected member of that existing scheme or existing public body pension scheme had P re-entered service which is pensionable under that scheme on the date P returns to service which is pensionable under the NFPS.

• (4) This sub-paragraph applies if—

• (a) before P's transition date P returns to service which is pensionable under the NFPS otherwise than from service which is pensionable under an existing scheme or an existing public body pension scheme; and

• (b) P returns to service which is pensionable under the NFPS after a gap in service not exceeding five years.

• (5) For the purpose of paragraph (4)(b), after the scheme closing date, P is not on a gap in service while P is in pensionable public service.

Exception for tapered protection members during protection period

16

• (1) The protection period for a tapered protection member of the FPS or the NFPS is the period which—

• (a) begins on the day after the scheme closing date; and

• (b) ends when P ceases to be a tapered protection member of the FPS or the NFPS.

• (2) During the protection period—

• (a) P is eligible to be in pensionable service under the NFPS or where P is an active member of the FPS, eligible to be in pensionable service under that scheme;

• (b) section 18(1) of the 2014 Act does not apply in respect of that pensionable service; and

• (c) benefits are to be provided under the FPS or the NFPS, as the case may be, to or in respect of P in relation to that pensionable service.

Tapered protection member not eligible to join this scheme

17

While a person (P) is a tapered protection member of the FPS or the NFPS, P is not eligible to be an active member of this scheme in respect of that scheme employment.

Tapered protection: members of the FPS or the NFPS on scheme closing date

18

• (1) This paragraph applies if sub-paragraph (2) or sub-paragraph (3) applies.

• (2) This sub-paragraph applies if —

• (a) P was an active member of the FPS or was an active member, or eligible to be an active member of the NFPS on the scheme closing date;

• (b) on 31st March 2012, P was an active member of the FPS or was an active member, or eligible to be an active member, of the NFPS; and

• (c) if P is an active member of the FPS P would, unless P dies, reach normal pension age under that scheme, or if P is an active member or eligible to be an active member of the NFPS, P would reach normal pension age under that scheme during the period beginning with 2nd April 2022 and ending with 31st March 2026.

• (3) This sub-paragraph applies if—

• (a) P was an active member of an existing scheme other than the FPS or the NFPS, or of an existing public body pension scheme, (“P's transitional scheme”) on 31st March 2012;

• (b) P was an active member of the NFPS on the scheme closing date; and

• (c) P would, unless P dies, ... reach normal pension age under—

• (i) the NFPS during the period beginning with 2nd April 2022 and ending with 31st March 2026, and

• (ii) P's transitional scheme on or before 1st September 2025.

Tapered protection: members of an existing scheme

19

This paragraph applies if—

• (a) P was an active member of an existing scheme (other than the FPS or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

• (b) P was an active member of an existing scheme or an existing public body pension scheme (“P's transitional scheme”) on 31st March 2012;

• (c) P begins service which is pensionable under the NFPS not more than five years after leaving pensionable service under an existing scheme other than the FPS or the NFPS:

• (d) on the date that P begins service which is pensionable under the NFPS, P would have been a protected member of the existing scheme referred to in sub-paragraph (c) and P re-entered service which is pensionable under that scheme on that date; and

• (e) P would, unless P dies, reach normal pension age under—

• (i) the NFPS during the period beginning with 2nd April 2022 and ending with 31st March 2026, and

• (ii) P's transitional scheme on or before 1st September 2025.

Tapered protection: members of an existing public body pension scheme

20

This paragraph applies if—

• (a) P was an active member of an existing scheme (other than the FPS or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

• (b) P was an active member of an existing scheme or an existing public body pension scheme (“P's transitional scheme”) on 31st March 2012;

• (c) P begins service which is pensionable under the NFPS not more than five years after leaving pensionable service under an existing public body pension scheme;

• (d) on the date that P begins service which is pensionable under the NFPS, P would have been a protected member of the existing public body pension scheme referred to in (c) had P re-entered service which is pensionable under that scheme on that date; and

• (e) P would, unless P dies, reach normal pension age under—

• (i) the NFPS during the period beginning with 2nd April 2022 and ending with 31st March 2026, and

• (ii) P's transitional scheme on or before 1st September 2025.

Tapered protection members of an existing scheme or an existing public body pension scheme

21

This paragraph applies if—

• (a) paragraph 13 or 14 of this Schedule would have applied but for the fact that P would not have been a fully protected member of the existing scheme or existing public body pension scheme referred to in paragraph 13(c) or 14(c), as the case may be (“transferring scheme”) on the date P begins service which is pensionable under the NFPS; and

• (b) P would have been a protected member of the transferring scheme by virtue of an exception to which section 18(8)(a) and (b) of the 2014 Act (or that section as applied by section 32(4)) applies had P re-entered service which is pensionable under the transferring scheme on the date P returns to service which is pensionable under the NFPS.

PART 4

Date of birth from	Date of birth to	Date of end of protection
02/04/1967	01/05/1967	31/03/2022
02/05/1967	01/06/1967	06/02/2022
02/06/1967	01/07/1967	14/12/2021
02/07/1967	01/08/1967	23/10/2021
02/08/1967	01/09/1967	29/08/2021
02/09/1967	01/10/1967	06/07/2021
02/10/1967	01/11/1967	15/05/2021
02/11/1967	01/12/1967	21/03/2021
02/12/1967	01/01/1968	28/01/2021
02/01/1968	01/02/1968	05/12/2020
02/02/1968	01/03/1968	11/10/2020
02/03/1968	01/04/1968	22/08/2020
02/04/1968	01/05/1968	28/06/2020
02/05/1968	01/06/1968	07/05/2020
02/06/1968	01/07/1968	14/03/2020
02/07/1968	01/08/1968	21/01/2020
02/08/1968	01/09/1968	28/11/2019
02/09/1968	01/10/1968	05/10/2019
02/10/1968	01/11/1968	13/08/2019
02/11/1968	01/12/1968	20/06/2019
02/12/1968	01/01/1969	28/04/2019
02/01/1969	01/02/1969	05/03/2019
02/02/1969	01/03/1969	10/01/2019
02/03/1969	01/04/1969	22/11/2018
02/04/1969	01/05/1969	29/09/2018
02/05/1969	01/06/1969	07/08/2018
02/06/1969	01/07/1969	14/06/2018
02/07/1969	01/08/1969	22/04/2018
02/08/1969	01/09/1969	27/02/2018
02/09/1969	01/10/1969	04/01/2018
02/10/1969	01/11/1969	02/11/2017
02/11/1969	01/12/1969	19/09/2017
02/12/1969	01/01/1970	29/07/2017
02/01/1970	01/02/1970	04/06/2017
02/02/1970	01/03/1970	11/04/2017
02/03/1970	01/04/1970	21/02/2017
02/04/1970	01/05/1970	29/12/2016
02/05/1970	01/06/1970	06/11/2016
02/06/1970	01/07/1970	13/09/2016
02/07/1970	01/08/1970	23/07/2016
02/08/1970	01/09/1970	29/05/2016
02/09/1970	01/10/1970	05/04/2016
02/10/1970	01/11/1970	13/02/2016
02/11/1970	01/12/1970	20/12/2015
02/12/1970	01/01/1971	29/10/2015
02/01/1971	01/02/1971	05/09/2015
02/02/1971	01/03/1971	12/07/2015
02/03/1971	01/04/1971	24/05/2015
Date of birth from	Date of birth to	Date of end of protection
---	---	---
02/04/1962	01/05/1962	31/03/2022
02/05/1962	01/06/1962	06/02/2022
02/06/1962	01/07/1962	14/12/2021
02/07/1962	01/08/1962	23/10/2021
02/08/1962	01/09/1962	29/08/2021
02/09/1962	01/10/1962	06/07/2021
02/10/1962	01/11/1962	15/05/2021
02/11/1962	01/12/1962	21/03/2021
02/12/1962	01/01/1963	28/01/2021
02/01/1963	01/02/1963	05/12/2020
02/02/1963	01/03/1963	11/10/2020
02/03/1963	01/04/1963	23/08/2020
02/04/1963	01/05/1963	30/06/2020
02/05/1963	01/06/1963	09/05/2020
02/06/1963	01/07/1963	15/03/2020
02/07/1963	01/08/1963	23/01/2020
02/08/1963	01/09/1963	30/11/2019
02/09/1963	01/10/1963	06/10/2019
02/10/1963	01/11/1963	15/08/2019
02/11/1963	01/12/1963	22/06/2019
02/12/1963	01/01/1964	30/04/2019
01/01/1964	01/02/1964	07/03/2019
02/02/1964	01/03/1964	12/01/2019
02/03/1964	01/04/1964	22/11/2018
02/04/1964	01/05/1964	29/09/2018
02/05/1964	01/06/1964	07/08/2018
02/06/1964	01/07/1964	14/06/2018
02/07/1964	01/08/1964	22/04/2018
02/08/1964	01/09/1964	27/02/2018
02/09/1964	01/10/1964	04/01/2018
02/10/1964	01/11/1964	12/11/2017
02/11/1964	01/12/1964	19/09/2017
02/12/1964	01/01/1965	29/07/2017
02/01/1965	01/02/1965	04/06/2017
02/02/1965	01/03/1965	11/04/2017
02/03/1965	01/04/1965	21/02/2017
02/04/1965	01/05/1965	29/12/2016
02/05/1965	01/06/1965	06/11/2016
02/06/1965	01/07/1965	13/09/2016
02/07/1965	01/08/1965	23/07/2016
02/08/1965	01/09/1965	29/05/2016
02/09/1965	01/10/1965	05/04/2016
02/10/1965	01/11/1965	13/02/2016
02/11/1965	01/12/1965	20/12/2015
02/12/1965	01/01/1966	29/10/2015
02/01/1966	01/02/1966	05/09/2015
02/02/1966	01/03/1966	12/07/2015
02/03/1966	01/04/1966	24/05/2015

Signed

Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 24 February 2015

Sharon Gallagher — A senior officer of the

The Department of Finance and Personnel consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance and Personnel on 24 February 2015

Joanne McBurney — A senior officer of the

Explanatory note

(This note is not part of the Regulations)

Footnotes

Option to commute part of an equivalent amount

79A

• (1) A member who becomes entitled to the immediate payment of an equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the FPS lower tier ill-health pension may opt under this regulation to exchange part of the pension for a lump sum.

• (2) The option may only be exercised—

• (a) by written notice to the scheme manager which sets out the amount to be commuted; and

• (b) before the first payment of the equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the FPS lower tier ill-health pension is made.

• (3) Where the person is entitled to the immediate payment of an equivalent amount to the NFPS lower tier ill-health pension and exercises the option to commute under this regulation , the lump sum is calculated—

• (a) in the case of a person who is a connected member of the NFPS in accordance with paragraphs (2) and (4) of article 19 (commutation: general) of Part 3 of the NFPS, and

• (b) in the case of a person who is a connected special member of the NFPS in accordance with paragraphs (2A), (4) and (4A) of article 19 of Part 3 of that Scheme.

• (4) Where the person is entitled to the immediate payment of an equivalent amount to the FPS lower tier ill-health pension and exercises the option to commute under this regulation, the lump sum is calculated in accordance with article 18 (commutation-general provision) of the FPS.

PART3A — Payment of ill-health benefits to transition members

Transition member who has not reached normal pension age under the NFPS

22

• (1) This paragraph applies in relation to a transition member with continuity of service who—

• (a) is a connected member of the NFPS or a connected special member of the NFPS;

• (b) becomes entitled to an ill-health award under this scheme in relation to relevant scheme employment; and

• (c) who has not reached normal pension age under the NFPS.

• (2) If this paragraph applies—

• (a) neither a lower tier ill-health pension nor a higher tier ill-health pension are payable under article 12 (award on ill-health retirement) of the NFPS; and