The Firefighters' Pension Scheme (Scotland) Order 2007

Made: 7th March 2007

Laid before Parliament: 8th March 2007

Coming into force: 1st April 2007

The Scottish Ministers, in exercise of the powers conferred by section 34(1) to (5) and (8) and 60(2) of the Fire and Rescue Services Act 2004[^f00001], after consulting such persons as they considered appropriate in accordance with section 34(5) of that Act, hereby make the following Order:

Citation, commencement, effect and extent

1

• (1) This Order may be cited as the Firefighters' Pension Scheme (Scotland) Order 2007 and shall come into force on 1st April 2007, but shall have effect from 6th April 2006.

• (2) This Order extends to Scotland only.

New pension scheme for firefighters in Scotland

2

The New Firefighters' Pension Scheme (Scotland), set out in Schedule 1 to this Order, which makes provision for the payment of pensions and lump sums to and in respect of persons who are or have been employed by Scottish fire authorities as firefighters (including persons who die while so employed), shall have effect.

1992 Scheme ceasing to have effect in Scotland, with transitional and savings provision

3

• (1) Subject to paragraphs (2) and (3), the Firefighters' Pension Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992[^f00002] (“the 1992 Scheme”) shall not have effect in relation to a person who takes up employment with a Scottish fire authority on or after 6th April 2006.

• (2) Paragraph (1) shall not apply to a person who–

• (a) transfers to the employment of a Scottish fire authority from employment with a fire and rescue authority in England or Wales or with the Northern Ireland Fire and Rescue Service Board; and

• (b) immediately before 6th April 2006, was a member of the firefighters' pension scheme established by the authority from whose employment the person transfers.

• (3) Where at any time in the period beginning on 6th April 2006 and ending on the date on which this Order comes into force, a person becomes a member of the 1992 Scheme on taking up employment with a Scottish fire authority–

• (a) on the date on which this Order comes into force–

• (i) the 1992 Scheme shall cease to have effect in relation to the person, subject to the provisions set out in Schedule 2 to this Order (transitional arrangements); and

• (ii) the provisions of the New Firefighters' Pension Scheme (Scotland) shall have effect in relation to the person; and

• (b) pensionable service that was reckonable service for the purposes of the 1992 Scheme shall be treated as pensionable service reckonable under the New Firefighters' Pension Scheme (Scotland).

• (4) The 1992 Scheme shall continue to have effect in relation to a person who, immediately before 6th April 2006, was a member of it or was entitled to, or in receipt of, an award under it.

SCHEDULE 1 — THE NEW FIREFIGHTERS' PENSION SCHEME (SCOTLAND)

PART 1 — CITATION AND INTERPRETATION

Citation

1

This Scheme (which, by virtue of article 1(1) of the Firefighters' Pension Scheme (Scotland) Order 2007 has effect from 6th April 2006) may be cited as the New Firefighters' Pension Scheme (Scotland).

Interpretation

2

• (1) In this Scheme–

• “the 1992 Scheme” means the Firefighters' Pension Scheme 1992[^f00003];

• “the 1993 Act” means the Pension Schemes Act 1993[^f00004];

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999[^f00005];

• “adoption leave” means leave under sections 75A and 75B of the Employment Rights Act 1996[^f00006]; and “ordinary adoption leave” and “additional adoption leave” shall be construed accordingly;

• “amount”, in relation to a pension, means the annual amount of the pension;

• “authority”, except in the definition of “independent qualified medical practitioner” and rule 12 of Part 12, means a Scottish fire authority;

• “authority-initiated early retirement” means retirement before normal retirement age under rule 6 of Part 3;

• “award”, unless a contrary indication appears, means a pension or lump sum under this Scheme, or the refund of pension contributions;

• “cash equivalent” has the meaning given by section 94(1)(a) of the 1993 Act;

• “child”, in relation to a scheme member, means– a child who is financially dependent on the scheme member, and is– a natural child, step-child or adopted child of the scheme member; otherwise related to the scheme member; or the child of the scheme member’s spouse, civil partner or nominated partner; or any child of the scheme member– who is born after the scheme member’s death; and with whom the child’s mother was pregnant at the date of the scheme member’s death;

• “Compensation Scheme” means the Firefighters' Compensation (Scotland) Scheme 2006 set out in Schedule 1 to the Firefighters' Compensation (Scotland) Order 2006[^f00007];

• “contracted-out”, in relation to an employment or scheme, has the meaning given by section 8(1) of the 1993 Act;

• “contributions equivalent premium” has the meaning given by section 55(2) of the 1993 Act; and any reference to a case in which a contributions equivalent premium has been paid includes a reference to a case in which such a premium is payable;

• “contributions election” means an election under rule 5(1) of Part 2 not to make pension contributions;

• “deferred member” has the meaning given by rule 1(3) of Part 2;

• “disabled” and “disablement” have the meanings given by rule 3 of this Part;

• “eligibility condition” means a condition set out in rule 2(1) of Part 2;

• “final pensionable pay” shall be construed in accordance with rule 2 of Chapter 1 of Part 11;

• “firefighter member” has the meaning given by rule 1(1) of Part 2;

• “guaranteed minimum” is the amount determined for the purposes of sections 13 to 17 of the 1993 Act[^f00008], and “guaranteed minimum pension” has the same meaning as in that Act; and any reference to the guaranteed minimum in relation to a pension under a pension scheme at a particular time is a reference to the amount certified by the Secretary of State as that minimum at that time;

• “higher tier ill-health pension” means a pension of the description referred to in rule 2(3) of Part 3;

• “ill-health retirement” means retirement under rule 2 of Part 3;

• “independent qualified medical practitioner” 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[^f00009] or an equivalent institution of an EEA State; and for the purposes of this definition “a competent authority” has the meaning given by the General and Specialist Medical Practice (Education, Training and Qualifications) Order 2003[^f00010];

• “injury” means any injury or disease, whether of body or mind;

• “lower tier ill-health pension” means a pension of the description referred to in rule 2(2) of Part 3;

• “maternity leave” means leave under sections 71 and 73 of the Employment Rights Act 1996[^f00011]; and “ordinary maternity leave” and “additional maternity leave” shall be construed accordingly;

• “member-initiated early retirement” means retirement before normal retirement age under rule 5 of Part 3;

• “nominated partner” has the meaning given by rule 1(6) of Part 2;

• “normal benefit age” has the meaning given by rule 3(2) of Part 2;

• “normal retirement age” has the meaning given by rule 3(1) of Part 2;

• “paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002[^f00012];

• “pension”, unless a contrary intention appears, means a pension under this Scheme;

• “pensionable pay” shall be construed in accordance with rule 1 of Part 11;

• “pensionable retained or volunteer service”, in relation to a retained or volunteer firefighter and any period, means the same proportion of whole-time service as that which the retained or volunteer firefighter’s actual pensionable pay for that period bears to the retained or volunteer firefighter’s reference pay for that period;

• “pensionable service” shall be construed in accordance with rules 2 to 5 of Part 10;

• “pensioner”, except in the definition of “pensioner member”, means a person who is in receipt of a pension;

• “pensioner member” has the meaning given by rule 1(4) of Part 2;

• “pension credit” means a credit under section 29(1)(b) of the 1999 Act, or corresponding Northern Ireland legislation;

• “pension credit benefit” has the meaning given by section 101B of the 1993 Act[^f00013];

• “pension credit member” has the meaning given by section 124(1) of the Pensions Act 1995[^f00014];

• “pension credit rights” has the meaning given by section 101B of the 1993 Act;

• “pension debit” means a debit under section 29(1)(a) of the 1999 Act;

• “pension debit member” means a person whose benefits or future benefits under this Scheme have been reduced under section 31 of the 1999 Act;

• “pension sharing order” means an order or provision mentioned in section 28(1) of the 1999 Act;

• “personal pension scheme” has the meaning given by section 1 of the 1993 Act;

• “qualifying service” has the meaning given by rule 1 of Part 10;

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

• “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 employed (whether whole-time or part-time) by an authority– as a firefighter, but not as a retained or volunteer firefighter; on terms under which the person 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 the person’s role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting); and otherwise than in a temporary capacity;

• “retained firefighter” and “volunteer firefighter” mean a person employed by an authority– as a firefighter, but not as a regular firefighter; on terms under which the person 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 the person’s role as a firefighter (whether instead of, or in addition to, engaging in fire fighting); otherwise than in a temporary capacity; and who is obliged to attend at such times as the officer in charge considers necessary and in accordance with the orders that the person receives, and “retained or volunteer firefighter” shall be construed accordingly;

• “role”, in relation to a firefighter, except in rule 1(1) of Part 2 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[^f00015];

• “the Scheme Actuary” means the actuary for the time being appointed by the Scottish Ministers to provide a consulting service on actuarial matters relevant to this Scheme;

• “scheme member” means a member of the Scheme as referred to in rule 1 of Part 2;

• “serviceman” means a person who, immediately before undertaking relevant service in the armed forces, was a regular firefighter;

• “state pensionable age” means pensionable age as determined in accordance with the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995[^f00016];

• “survivor’s pension” means a pension under rule 1 of Part 4; and

• “transfer value payment” means a payment to another pension scheme or arrangement in respect of rights to benefits that have accrued to or in respect of a person under this Scheme.

• (2) Where this Scheme requires anything to be done within a specified period after or from a specified day or event, the period begins immediately after the specified day or, as the case may be, the day on which the specified event occurs.

Disablement

3

• (1) References in this Scheme to a person’s being permanently disabled are references to the person being disabled at the time when the question arises for decision and to the person’s disablement being at that time likely to be permanent.

• (2) Disablement–

• (a) in relation to a firefighter member, means such incapacity, occasioned by infirmity of mind or body, as makes the firefighter member unable to perform any duties of the role in which the firefighter member was last employed; or

• (b) in relation to a child, means such incapacity, occasioned by infirmity of mind or body, as makes the child unable to earn a living.

• (3) In determining whether a person’s disablement is permanent, the authority shall have regard–

• (a) in every case, to whether the disablement will continue until the person’s normal retirement age; and

• (b) in relation to a person who has taken a deferred pension, to whether the disablement will continue until the person’s normal benefit age.

• (4) Where–

• (a) a person has left the Scheme with deferred entitlement to benefits before becoming disabled; and

• (b) the date on which the person becomes disabled cannot be ascertained,

the date shall be taken to be that on which the claim that the person is disabled is first made known to the authority.

PART 2 — SCHEME MEMBERSHIP, CESSATION AND RETIREMENT

Scheme membership

1

• (1) Subject to paragraph (2), a person of any of the following descriptions is a firefighter member of this Scheme–

• (a) a person who, on or after 6th April 2006, takes up employment with an authority as a firefighter, and whose role on taking up that employment includes–

• (i) resolving operational incidents; or

• (ii) leading and supporting others in the resolution of operational incidents;

• (b) a person who–

• (i) having taken up employment as a firefighter before 6th April 2006;

• (ii) having continued in such employment until the date of the person’s election; and

• (iii) having been a member of the 1992 Scheme,

elects to become a member of this Scheme; and

• (c) a person to whom article 3(3) refers.

• (2) A person may not be a firefighter member of this Scheme if the person makes a contributions election (but may again become a firefighter member by virtue of rule 6(4) of this Part).

• (3) A person is a deferred member of this Scheme if the person is entitled to a deferred pension under rule 3 of Part 3.

• (4) A person is a pensioner member of this Scheme if the person is in receipt of a pension or other benefits under the Scheme in respect of the person’s pensionable service or by reason of service credited to the Scheme under Part 12.

• (5) A person is a dependent member of this Scheme if the person is–

• (a) the spouse or civil partner of a deceased firefighter member;

• (b) the nominated partner of a deceased firefighter member;

• (c) a pension credit member in relation to a firefighter member;

• (d) the child of a person who is a member of the Scheme by virtue of sub paragraph (a) or (b) of paragraph (1), whose dependency on that person satisfies the conditions specified in paragraph 15(2) and (3) of Schedule 28 to the Finance Act 2004[^f00017]; or

• (e) is in receipt of a portion of a firefighter’s pension allocated under rule 11 of Part 3.

• (6) Subject to paragraph (8), for the purposes of paragraph (5), a firefighter member may nominate a person (a “nominated partner”) who–

• (a) has been living with the firefighter member, otherwise than as the firefighter member’s spouse or civil partner, in a long-term relationship; and

• (b) at the date on which the question of the person’s status in relation to the firefighter member falls to be considered–

• (i) is not the spouse or civil partner of any other person;

• (ii) is registered with the scheme administrator as the firefighter member’s nominated partner; and

• (iii) is financially dependent on the firefighter member or is, with the firefighter member, in a state of mutual financial dependency.

• (7) In paragraph (6)–

• (a) “long-term relationship” means a relationship that has continued, to the exclusion of any other relationship, for the period of two years ending with the date on which the question of the person’s status in relation to the firefighter member falls to be considered, or such shorter period as the authority may in any particular case think fit; and

• (b) “scheme administrator” has the meaning given by section 270 of the Finance Act 2004[^f00018].

• (8) A firefighter member may not make a nomination under paragraph (6) if (under Scots law) the firefighter member is prohibited from marrying or, as the case may be, becoming the civil partner of the person the firefighter member wishes to nominate.

• (9) A nomination ceases to have effect if the firefighter member or the person nominated marries or enters into a civil partnership (whether with each other or with another person).

• (10) Where a person who is–

• (a) employed by more than one authority; or

• (b) employed by a particular authority under more than one contract of employment,

is entitled to be a member of this Scheme, that person shall be a member of it in respect of each employment; but shall not be a member by virtue of any employment in respect of which that person makes a contributions election that is not cancelled.

Eligibility conditions

2

• (1) A firefighter member is eligible for a pension under this Scheme if the firefighter member–

• (a) has at least three months' qualifying service;

• (b) transfers into the Scheme with personal pension rights which qualify the firefighter member for benefits under the Scheme; or

• (c) reaches normal retirement age.

• (2) In paragraph (1)(b) “personal pension rights” has the meaning given by section 71 of the 1993 Act.

Normal retirement age and normal benefit age

3

• (1) The normal retirement age of firefighter members is 60.

• (2) The normal benefit age of firefighter members is 65.

Last day of membership

4

• (1) Where a firefighter member leaves the Scheme, the firefighter member’s last day of membership shall be taken to be–

• (a) where the firefighter member leaves on retirement at normal retirement age, the firefighter member’s last day of service; and

• (b) in any other case, subject to paragraph (2), the last day on which the firefighter member pays contributions.

• (2) Where a firefighter member is on unpaid leave or absent without permission on the day on which the firefighter member leaves the Scheme, the firefighter member’s last day of membership shall be taken to be such date as may be agreed with the authority.

Election not to make pension contributions

5

• (1) A firefighter member may at any time, by giving notice in writing to the firefighter member’s employing authority, elect to make no further pension contributions (referred to in this Scheme as a “contributions election”).

• (2) Subject to paragraph (3)–

• (a) a contributions election takes effect on the day on which begins the first pay period falling after the date on which the notice under paragraph (1) is received; and

• (b) that person’s membership of the Scheme ceases on the day on which the contributions election takes effect.

• (3) A person who makes a contributions election within three months of joining the Scheme, shall be treated as if that person had never been a member of it.

• (4) A person whose membership of the Scheme ceases as mentioned in paragraph (2)(b) remains entitled to any deferred benefits accrued while that person was a member.

Rejoining the Scheme

6

• (1) Subject to paragraphs (2) and (3), a person who has made a contributions election may cancel it by giving written notice to the authority.

• (2) Paragraph (1) does not apply where the person–

• (a) is entitled to reckon 40 or more years of pensionable service for the purposes of the Scheme; or

• (b) has previously given notice under this rule, unless the authority have declined to accept it.

• (3) The authority may resolve that a person’s contributions election may not be cancelled unless that person has undergone a medical examination, at that person’s own expense, and satisfied them as to that person’s good health.

• (4) Where an contributions election under rule 5(1) of this Part is cancelled–

• (a) the person shall resume the making of pension contributions; and

• (b) shall again be a firefighter member of the Scheme,

with effect from the day on which begins the first pay period falling after the date on which the notice under paragraph (1) of this rule is received.

PART 3 — PERSONAL AWARDS

Ordinary pension

1

• (1) Subject to paragraph (2), this rule applies to a person who satisfies an eligibility condition and retires, having reached normal retirement age, or state pensionable age.

• (2) This rule does not apply to a firefighter member whose notice of retirement states that the firefighter member is retiring for the purpose of taking up employment with another authority.

• (3) A person to whom this rule applies becomes entitled on retiring to an ordinary pension calculated, subject to paragraph (4), by multiplying that person’s pensionable service by that person’s final pensionable pay and dividing the resultant amount by 60.

• (4) Where a person to whom this rule applies becomes entitled on retiring to a pension in respect of service as a retained or volunteer firefighter, that person’s ordinary pension shall be calculated by multiplying that person’s final pensionable pay by that person’s pensionable retained or volunteer service and dividing the resultant amount by 60.

• (5) Where a firefighter member is entitled to more than one ordinary pension, those pensions shall not be aggregated unless rule 7(6) of this Part applies.

Award on ill-health retirement

2

• (1) This rule applies to a firefighter member who leaves that employment by reason of permanent disablement[^f00019] (referred to in this Scheme as “ill-health retirement”).

• (2) Every firefighter member to whom this rule applies and who satisfies an eligibility condition is entitled, on retiring, to a lower tier ill-health pension calculated in accordance with paragraph 1 of Annex 1 to this Scheme.

• (3) A firefighter member–

• (a) who is entitled to a lower tier ill-health pension;

• (b) who has at least five years of qualifying service; and

• (c) in respect of whom an independent qualified medical practitioner has expressed the opinion, obtained in accordance with rule 2(2) of Part 8, that the firefighter member is permanently disabled from undertaking regular employment,

is also entitled, on retiring, to a higher tier ill-health pension calculated in accordance with paragraph 2 or 3 of Annex 1, as the firefighter member’s circumstances require.

Deferred pension

3

• (1) This rule applies to a firefighter member who–

• (a) satisfies an eligibility condition; and

• (b) before reaching normal retirement age–

• (i) resigns or is dismissed from the authority’s employment; or

• (ii) makes a contributions election.

• (2) A person to whom this rule applies is entitled to a deferred pension which, subject to paragraph (4) and rule 5 of this Part, becomes payable from normal benefit age.

• (3) A deferred pension shall be calculated by multiplying the person’s pensionable service by the person’s final pensionable pay and dividing the resultant amount by 60.

• (4) Subject to rule 4 of Part 9 (withdrawal of early payment of deferred pension), where–

• (a) a person to whom this rule applies gives to the authority by whom the person was last employed notice in writing requesting early payment of the person’s deferred pension; and

• (b) the authority are satisfied, having obtained the opinion of an independent qualified medical practitioner in accordance with rule 2(2) of Part 8, that the person is permanently disabled from undertaking regular employment,

the authority shall pay the deferred pension from the date of the person’s disablement or, if that date cannot be ascertained, the date of the person’s request for early payment.

• (5) Where a deferred pension is paid early in accordance with paragraph (4), it shall be subject to review under rule 1(2) of Part 9 (review of ill-health pension).

• (6) A person who cancels their deferred pension under rule 4 ceases to be entitled to it.

Cancellation of deferred pension

4

• (1) Where–

• (a) a deferred pension awarded under rule 3 of this Part is not being paid;

• (b) the person entitled to it is again employed by a Scottish fire authority in a role which entitles the person to rejoin this Scheme; and

• (c) the person rejoins the Scheme,

the person may, at any time before leaving the employment of the authority, by notice in writing given to the authority, instruct the authority to cancel their deferred pension.

• (2) Where an authority cancel a deferred pension, they shall add to the pensionable service used for the calculation of the pension to which the person becomes entitled on leaving the service, the pensionable service used for the calculation of the deferred pension.

• (3) Where the authority from which a person is entitled to receive a deferred pension (“the first authority”) is not the authority by which the person is employed (“the employing authority”), the person must by notice in writing given to the first authority instruct them–

• (a) to cancel the deferred pension; and

• (b) to make arrangements with the employing authority for the transfer of the person’s pensionable service in accordance with rule 12 of Chapter 4 of Part 12.

Pension on member-initiated early retirement

5

• (1) This rule applies to a firefighter member who–

• (a) satisfies an eligibility condition; and

• (b) before reaching normal benefit age is awarded a deferred pension.

• (2) A person to whom this rule applies may, on or after his or her 55th birthday, by notice in writing to the authority request early payment of their deferred pension.

• (3) The authority may refuse a request under paragraph (2) if the rate of the pension (after the actuarial reduction mentioned in paragraph (4)(b) or, as the case may be, paragraph (5)(b)), is likely to be less than the guaranteed minimum pension that would be payable from state pensionable age.

• (4) A deferred pension paid before normal benefit age to a firefighter member whose service is as a regular firefighter shall be calculated by–

• (a) multiplying the firefighter member’s pensionable service by the firefighter member’s final pensionable pay and dividing the resultant amount by 60; and

• (b) applying to the amount ascertained in accordance with sub-paragraph (a) the appropriate actuarial reduction factor notified by the Scheme Actuary.

• (5) A deferred pension paid before normal benefit age to a firefighter member whose service is as a retained or volunteer firefighter shall be calculated by–

• (a) multiplying the firefighter member’s pensionable retained or volunteer service by the firefighter member’s final reference pay as in rule 2(6) of Part 11 and dividing the resultant amount by 60; and

• (b) applying to the amount ascertained in accordance with sub-paragraph (a) the appropriate actuarial reduction factor notified by the Scheme Actuary.

Pension on authority-initiated early retirement

6

• (1) An authority may, having regard to–

• (a) the economical, effective and efficient management of their functions; and

• (b) the costs likely to be incurred in the particular case,

determine that a firefighter member who is at least 55 but under normal retirement age should be retired from the service.

• (2) The pension of a person in respect of whom a determination is made under paragraph (1) shall be calculated in accordance with rule 1 of this Part.

Entitlement to two pensions

7

• (1) Subject to paragraph (6), a firefighter member who–

• (a) satisfies an eligibility condition; and

• (b) on taking up a different role within the authority or becoming entitled to a different rate of pay in the firefighter member’s existing role, suffers a reduction in the amount of the firefighter member’s pensionable pay such that the amount to be taken into account in the calculation of the pension to which the firefighter member will be entitled at normal retirement age is less than it would otherwise have been,

is entitled to two pensions.

• (2) The pensions shall be calculated as mentioned in paragraphs (3) and (4) and shall become payable as mentioned in paragraph (5).

• (3) The amount of the first pension is that found by multiplying the member’s pensionable service up to (but not including) the day on which paragraph (1) first applies to the member by the final pensionable pay to which the member would have been entitled had the member retired on that day, and dividing the resultant amount by 60.

• (4) The amount of the second pension is that found by multiplying the member’s pensionable service on and after the day on which paragraph (1) first applies to the member by the final pensionable pay to which the member is entitled on that day, and dividing the resultant amount by 60.

• (5) Subject to paragraph (6), the pensions become payable on the date on which a pension would have become payable to the member in whichever of the circumstances referred to in rules 1, 2, 3, 5 and 6 of this Part applies in his or her case.

• (6) A member who is entitled to two pensions under this rule may, by notice in writing to the member’s employing authority, before leaving that employment, instruct the authority to make a single award which shall be calculated in accordance with paragraph (7).

• (7) The single award under paragraph (6) shall be calculated by–

• (a) multiplying the aggregate of the periods of pensionable service used for the purposes of paragraphs (3) and (4) by the final pensionable pay used for the purposes of paragraph (4); and

• (b) dividing the resultant amount by 60.

• (8) If the member makes a contributions election, the member shall be entitled to a single pension, calculated as mentioned in paragraph (3); and that pension shall be treated for the purposes of rule 3(4) to (6) and rule 4 of this Part as if it were a deferred pension to which the member was entitled under rule 3.

Refund of aggregate pension contributions

8

• (1) A firefighter member who–

• (a) leaves an authority’s employment without satisfying an eligibility condition; or

• (b) remains in the service but makes a contributions election before the firefighter member has accrued three months' qualifying service,

is entitled to a refund of the firefighter member’s aggregate pension contributions less–

• (i) the amount of any tax required to be deducted; and

• (ii) such part of any contributions equivalent premium paid in respect of the member as is permitted by or under section 61 of the 1993 Act.

• (2) In paragraph (1), “aggregate pension contributions” means all of the payments made by the member to the member’s employing authority by way of pension contributions.

Commutation: general

9

• (1) Subject to paragraphs (3) and (4), a person entitled or prospectively entitled to any pension under this Part may commute a portion of it (“the commuted portion”) for a lump sum.

• (2) The lump sum shall be calculated by multiplying by 12 the amount of the person’s pension represented by the commuted portion at the date of retirement.

• (3) A person taking ill-health retirement may not commute any portion of a higher tier ill-health pension.

• (4) The commuted portion must not exceed–

• (a) in a case to which rule 5(4) or (5) of this Part applies, one quarter of the amount of the pension calculated in accordance with that paragraph; or

• (b) in any other case, one quarter of the amount to which the person is entitled by way of pension.

• (5) In order to commute a portion of a pension a person must–

• (a) not earlier than four months before the date on which the person intends to retire; but

• (b) not later than the day before the pension comes into payment,

give the authority written notice of commutation specifying the commuted portion.

• (6) Notice of commutation takes effect on the day of the person’s retirement (“the effective date”).

• (7) The authority shall–

• (a) from the effective date, reduce the person’s pension by the commuted portion; and

• (b) as soon as reasonably practicable after the effective date, pay the lump sum.

• (8) In relation to a deferred pension, a pension on member-initiated early retirement, a pension on authority-initiated early retirement, or either or both of the two pensions referred to in rule 7 of this Part, paragraphs (6) and (7) of this rule have effect as if references to the day of retirement and the effective date were references to the date on which the pension comes into payment.

• (9) For the purposes of this rule–

• (a) the pension of a pension debit member shall be taken to be the amount of the pension after reduction in accordance with rule 12 of this Part; and

• (b) no account shall be taken of any increase under rule 2 or 3 of Part 7 of the Compensation Scheme in an award to a serviceman.

Commutation: small pensions

10

• (1) Where the amount of any pension payable under this Part to a person who has attained state pensionable age, together with any pension to which the person is entitled under rule 1 of Part 6 and any increase under the Pensions (Increase) Act 1971[^f00020], does not exceed the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule)[^f00021], the Scottish fire authority may commute the pension under this Part for a lump sum.

• (2) The amount of a lump sum under this rule is the actuarial equivalent of the pension, calculated from tables prepared by the Scheme Actuary.

• (3) Where a member is entitled to more than one pension under this Part, the pensions shall be treated as one for the purposes of this rule.

• (4) On the day on which a pension is commuted under this rule, all other entitlements of the member under this Part are extinguished.

Allocation of pension

11

• (1) A firefighter member may, in accordance with paragraphs (6) and (7), but subject to–

• (a) section 214 of the Finance Act 2004 and paragraphs (4) and (5); and

• (b) where the firefighter member is over 74, paragraphs 16A to 16C of Schedule 28 to the Finance Act 2004[^f00022],

allocate up to one-third of any pension to which the firefighter member is entitled or prospectively entitled under this Part.

• (2) The persons to whom a portion of a pension may be allocated are–

• (a) the firefighter member’s spouse, civil partner or nominated partner; or

• (b) with the consent of the authority, any other person who is substantially dependent on the firefighter member.

• (3) The authority may withhold consent under paragraph (2)(b) if they are not satisfied that the person is substantially dependent on the firefighter member.

• (4) For the purposes of paragraph (1), an authority shall disregard any increase under rule 2 or 3 of Part 7 of the Compensation Scheme (awards to, or on death of, servicemen) in–

• (a) awards to–

• (i) reservists; or

• (ii) reservists who do not resume service with their former authority; and

• (b) awards paid under the Compensation Scheme.

• (5) Where more than one portion of a particular pension is allocated under this rule, the total of the allocated portions of that pension must not exceed the portion of that pension retained by the firefighter member.

• (6) The firefighter member must–

• (a) satisfy the authority that the firefighter member is in good health and has a normal life expectancy; and

• (b) give the authority written notice of allocation specifying–

• (i) the portion;

• (ii) the name and address of the intended beneficiary; and

• (iii) the sex of the beneficiary.

• (7) The notice of allocation, which may be sent by post, must be given–

• (a) if the pension is a deferred pension, not earlier than two months before the pension comes into payment; or

• (b) in any other case, not earlier than two months before the firefighter member’s intended retirement.

• (8) Where the authority are satisfied that–

• (a) the firefighter member has complied with paragraphs (6) and (7); and

• (b) the allocation proposed by the firefighter member can be made without contravening section 214 of the Finance Act 2004 or, as the case may be, paragraphs 16A to 16C of Schedule 28 to that Act,

they shall, as soon as reasonably practicable after receiving the member’s notice of allocation, notify the member in writing that they have accepted the member’s proposal.

• (9) Where a proposal is accepted, the notice of allocation only takes effect–

• (a) if it refers to a deferred pension, where the pension comes into payment within two months of the date of receipt of the notice; or

• (b) in any other case, where the firefighter member entitled to the pension retires within two months of the date of receipt of the notice.

• (10) If a notice of allocation takes effect, it does so on the day on which the pension comes into payment or, as the case may be, on the day on which the member retires.

• (11) Where–

• (a) a notice of allocation has taken effect;

• (b) the pension to which it relates has become payable; and

• (c) the beneficiary survives the pensioner,

the authority shall, from the date of the pensioner’s death, pay the beneficiary a pension which is the actuarial equivalent of the allocated portion.

• (12) Where more than one portion has been allocated under this rule, a separate calculation shall be made under paragraph (13) in respect of each allocation.

• (13) The actuarial equivalent of an allocated portion shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the notice of allocation takes effect; and the calculation shall be made by reference to the ages of the pensioner and the beneficiary at the date on which the notice of allocation was given.

• (14) Where–

• (a) a notice of allocation has taken effect; and

• (b) the beneficiary pre-deceases the pensioner,

the authority shall pay to the pensioner (distinguishing it from any other pension payable to the pensioner) the portion of pension that the pensioner had allocated (“the failed allocation pension”).

• (15) Where paragraph (14) applies, the pensioner is not entitled to recover from the authority the amount of any deduction made in respect of the failed allocation pension.

• (16) In paragraph (4), “reservists” has the same meaning as in rule 1 of Part 7.

Pension debit members

12

Where a pension debit member is entitled to an award under this Part–

• (a) the award shall be calculated by reference to the member’s rights under this Scheme as reduced by virtue of section 31 of the 1999 Act and in accordance with such tables and other guidance as are provided for the purpose by the Scheme Actuary; and

• (b) rules 9 to 11 of this Part have effect accordingly.

PART 4 — SURVIVORS' PENSIONS

CHAPTER 1 — SURVIVING SPOUSES, CIVIL PARTNERS AND NOMINATED PARTNERS

Pensions for surviving spouses, civil partners and nominated partners

1

• (1) Subject to the following provisions of this rule, a pension is payable on the death of–

• (a) a firefighter member who satisfies an eligibility condition and dies while employed by an authority; or

• (b) a former firefighter member who–

• (i) has been awarded a deferred pension under rule 3 of Part 3 which has not come into payment; or

• (ii) is in receipt of a deferred pension under that rule; or

• (iii) is in receipt of a pension under any of rules 1, 2, 5 and 6 of Part 3,

to the deceased’s spouse, civil partner or nominated partner for the remainder of their life (a “survivor’s pension”).

• (2) A survivor’s pension is not payable if the deceased’s spouse, civil partner or nominated partner (as the case may be) is convicted of the murder of the deceased; but this is subject to paragraph (4).

• (3) Subject to paragraph (5), where the deceased’s spouse, civil partner or nominated partner (as the case may be) is convicted of the culpable homicide or manslaughter of the deceased, the authority may, as they think fit, withhold the survivor’s pension–

• (a) in whole or in part; and

• (b) permanently or temporarily.

• (4) Where a conviction of the description mentioned in paragraph (2) is quashed on appeal–

• (a) a survivor’s pension shall be payable from the day after that on which the deceased died; and

• (b) the authority shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued.

• (5) Where–

• (a) a conviction of the description mentioned in paragraph (3) is quashed on appeal; and

• (b) the authority have withheld any part of the survivor’s pension,

the authority’s decision under paragraph (3) shall be treated as revoked and they shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued from the day after that on which the deceased died.

• (6) Nothing in paragraph (4) or (5) shall affect the application of paragraph (2) or (3) if the person whose conviction is quashed is subsequently convicted of the murder, culpable homicide or manslaughter of the deceased.

Amount of survivor’s pension: general

2

• (1) Subject to rule 3 of this Part, the amount of a survivor’s pension–

• (a) in respect of a firefighter member who satisfies an eligibility condition and dies while employed by an authority, is half of the higher tier ill-health pension to which the firefighter member would have been entitled under rule 2(3) of Part 3 had the firefighter member retired with the benefit of an ill-health award;

• (b) in any other case, subject to paragraphs (2) and (3), is half of the pension to which the deceased was entitled.

• (2) Where a portion of the deceased’s pension had been commuted under rule 9 of Part 3, the amount of the survivor’s pension is half of the deceased’s pension after commutation.

• (3) Where the deceased had taken member-initiated early retirement, the amount of the survivor’s pension is–

• (a) half of the amount of the pension which the deceased would have received if there had been no actuarial reduction; or

• (b) where a portion of the deceased’s pension had been commuted, the amount found by dividing by 2 the product of A and B, where–

• A is the amount which the deceased would have received if there had been no actuarial reduction; and

• B is the fraction which represents the uncommuted portion of A expressed as a fraction of A.

Amount of survivor’s pension: special cases

3

• (1) Subject to paragraph (2), where the person entitled to a survivor’s pension under rule 1 of this Part is more than twelve years younger than the deceased on the day on which the deceased dies, a reduction of 2.5 per cent for each year by which the survivor’s age exceeds, by more than twelve years, that of the deceased, shall be applied to the rule 2 amount.

• (2) Where the application of paragraph (1) would result in the payment of a survivor’s pension of less than 50 per cent of the rule 2 amount, the survivor’s pension shall be 50 per cent of the rule 2 amount.

• (3) Where–

• (a) a pension debit member satisfies an eligibility condition and dies while employed by an authority;

• (b) a survivor’s pension is payable under rule 1 of this Part on the pension debit member’s death; and

• (c) a pension sharing order or, in the case of a surviving civil partner, an order to similar effect, had effect on the day on which the pension debit member died,

the amount of the survivor’s pension shall be ascertained with regard to the terms of that order.

• (4) In paragraphs (1) and (2), “the rule 2 amount” means the amount that would have been ascertained in accordance with rule 2 of this Part if that rule were not subject to paragraphs (1) to (3) of this rule.

• (5) For the purposes of paragraph (1), a part of a year shall be treated as a whole year.

Bereavement pension: survivors

4

• (1) Subject to paragraph (2), a person entitled to a survivor’s pension under rule 1 of this Part is also entitled, in respect of each of the 13 weeks following the death, to a bereavement pension of an amount equal to the difference between the weekly rate at which the survivor’s pension is paid and–

• (a) if the deceased was a firefighter member when the deceased died, the weekly rate of the firefighter member’s pensionable pay when the firefighter member died;

• (b) in any other case, the weekly rate of the deceased’s pension or pensions (including any increase under the Pensions (Increase) Act 1971) when the deceased died.

• (2) No entitlement arises under paragraph (1) where–

• (a) a contributions election has effect at the date of the deceased’s death; or

• (b) the deceased was entitled to a deferred pension that had not come into payment.

Commutation of pensions for surviving spouses, civil partners and nominated partner

5

• (1) A pension payable under this Chapter may, if the person entitled to it so requests, be commuted for a lump sum if, after commutation, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

• (2) The amount of the lump sum shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the commutation takes effect.

• (3) On the day on which a pension is commuted under this rule, all other entitlements under this Scheme of the person entitled to the pension are extinguished to the extent that they derive from the deceased member.

CHAPTER 2 — CHILDREN'S PENSIONS

Child’s pension

6

Subject to rule 7 of this Part, a child is eligible for a child’s pension if that child is the child of–

• (a) a firefighter member who satisfies one of the eligibility conditions and dies while employed by an authority; or

• (b) a pensioner member who is in receipt of a pension under this Scheme when the pensioner member dies; or

• (c) a deferred member who is entitled to a deferred pension under this Scheme which is not in payment when the deferred member dies.

Child’s pension: limitations and duration

7

• (1) Subject to paragraphs (2) and (3), a child is not eligible if the child–

• (a) is aged 18 or older; or

• (b) has ceased full-time education and is in paid employment; or

• (c) is married or has entered into a civil partnership.

• (2) A child aged 18 but not more than 23 is eligible if the child is in full-time education or attending a course of at least one year’s duration.

• (3) A child aged 18 or more is eligible if, when the deceased dies, the child is dependent on the deceased by reason of permanent disablement.

• (4) A child is not eligible if the child is convicted of the murder of the deceased, but this is subject to paragraph (6).

• (5) Subject to paragraph (7), where the child is convicted of the culpable homicide or manslaughter of the deceased, the authority may, as they think fit, withhold the child’s pension–

• (a) in whole or in part; and

• (b) permanently or temporarily.

• (6) Where a conviction of the description mentioned in paragraph (4) is quashed on appeal–

• (a) a child’s pension shall be payable from the day after that on which the deceased died; and

• (b) the authority shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued.

• (7) Where–

• (a) a conviction of the description mentioned in paragraph (5) is quashed on appeal; and

• (b) the authority have withheld any part of the child’s pension,

the authority’s decision under paragraph (5) shall be treated as revoked and they shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued from the day after that on which the deceased died.

• (8) Nothing in paragraph (6) or (7) shall affect the application of paragraph (4) or (5) if the child whose conviction is quashed is subsequently convicted of the murder, culpable homicide or manslaughter of the deceased.

• (9) A child’s pension ceases to be payable–

• (a) unless paragraph (2) or (3) applies, on the child’s 18th birthday or on the occurrence of an event referred to in paragraph (1)(b) or (c), whichever first occurs; or

• (b) where paragraph (2) applies, on the child’s 23rd birthday or the day on which the child’s full-time education or course ceases, whichever first occurs; or

• (c) where paragraph (3) applies, when the authority are satisfied–

• (i) that the child is no longer permanently disabled; or

• (ii) that the child’s pension should not have been awarded.

• (10) Unless paragraph (9)(c) applies, a pension for which a child is eligible as mentioned in paragraph (3) is payable for life.

Amount of child’s pension

8

• (1) The amount payable by way of a child’s pension under this Chapter is–

• (a) where the deceased died while employed as a firefighter member and there is one eligible child, one quarter of the ill-health pension to which the member would have been entitled under rule 2 of Part 3 had the member retired with the benefit of a higher tier ill health award on the day after that on which the member died; or

• (b) where the deceased died while employed by an authority as a firefighter member and there is more than one eligible child, one half of the ill-health pension to which the member would have been entitled under rule 2 of Part 3 had the member retired with the benefit of a higher tier ill health award on the day after that on which the member died, divided by the number of eligible children; or

• (c) in any other case, subject to paragraphs (2) and (3)–

• (i) if there is one eligible child, one quarter of the pension to which the deceased was entitled on the day the deceased died (whether or not, in the case of a deferred pension, the pension had come into payment); or

• (ii) if there is more than one eligible child, one half of the pension to which the deceased was entitled on the day the deceased died (whether or not, in the case of a deferred pension, the pension had come into payment) divided by the number of eligible children.

• (2) Where a portion of the deceased’s pension had been commuted under rule 9 of Part 3, the amount is–

• (a) if there is one eligible child, one quarter of the uncommuted portion; or

• (b) if there is more than one eligible child, one half of the uncommuted portion, divided by the number of eligible children.

• (3) Where the deceased had taken member-initiated early retirement, the amount is–

• (a) if there is one eligible child, one quarter of the amount of the pension which the deceased would have received if there had been no actuarial reduction; or

• (b) if there is more than one eligible child, one half of the amount of the pension which the deceased would have received if there had been no actuarial reduction, divided by the number of eligible children; or

• (c) where a portion of the deceased’s pension had been commuted, and there is one eligible child, the amount found by dividing by 4 the product of A and B; or

• (d) where a portion of the deceased’s pension had been commuted, and there is more than one eligible child, the amount found by dividing the product of A and B by 2 and then dividing the resultant amount by the number of eligible children.

• (4) In paragraphs (3)(c) and (d)–

• A is the amount which the deceased would have received if there had been no actuarial reduction; and

• B is the fraction which represents the uncommuted portion of A expressed as a fraction of A.

Bereavement pension: children

9

• (1) Where–

• (a) no person is entitled to a survivor’s pension under rule 1 of this Part; and

• (b) a child of the deceased is eligible for a child’s pension (“eligible child”),

the authority shall, subject to paragraph (3), pay to the eligible child the amount referred to in paragraph (2) in respect of each of the 13 weeks following the deceased’s death or, if shorter, each complete week of the period beginning on the day after the deceased’s death and ending on the day on which the child’s pension ceases to be payable.

• (2) The amount is equal to that which the authority would have paid under paragraph (1) of rule 4 of this Part (bereavement pension: survivors) had a survivor’s pension been payable.

• (3) Where there is more than one eligible child, the amount ascertained in accordance with paragraph (2) shall be divided equally between the eligible children; but–

• (a) a child’s share shall cease to be paid to the child as soon as that child’s pension ceases to be payable; and

• (b) the share to which the child would otherwise have been entitled shall be distributed equally among any remaining eligible children.

• (4) Where a person in receipt of a survivor’s bereavement pension dies before the end of the period for which that pension is payable (“the 13 week period”), the authority shall, subject to paragraph (6), pay to the eligible child (if any) a bereavement pension, in respect of each complete week of whichever is the shorter of–

• (a) the period beginning on the day after the survivor’s death and ending at the end of the 13 week period; and

• (b) the period beginning on the day after the survivor’s death and ending on the day on which the child’s pension ceases to be payable.

• (5) The amount of a bereavement pension under paragraph (4) is equal to that which the authority would have paid under paragraph (1) of rule 4 of this Part had a survivor’s bereavement pension been payable for the part of the 13 week period that falls after the survivor’s death.

• (6) Where there is more than one eligible child, the amount ascertained in accordance with paragraph (5) shall be divided equally between the eligible children; but–

• (a) a child’s share shall cease to be paid to the child as soon as that child’s pension ceases to be payable; and

• (b) the share to which the child would otherwise have been entitled shall be distributed equally among any remaining eligible children.

Pension for child where no survivor’s pension paid

10

• (1) Where–

• (a) no person is entitled to a pension under rule 1 of this Part as a survivor of the deceased; and

• (b) a child of the deceased is eligible for a child’s pension under rule 6 of this Part,

the authority shall pay to the child, for so long as that child is an eligible child, the amount that would have been paid by way of survivor’s pension under rule 2 of this Part if, in paragraph (1) of that rule, the words “Subject to rule 3” had been omitted.

• (2) Where there is more than one eligible child, the amount referred to in paragraph (1) shall be divided equally between the eligible children; but–

• (a) a child’s share shall cease to be paid as soon as that child’s pension ceases to be payable; and

• (b) the share to which the child would otherwise have been entitled shall be distributed equally among any remaining eligible children.

Child’s pension in respect of pension debit member

11

Where a pension debit member dies leaving a child, the reduction in the pension debit member’s rights under this Scheme by virtue of section 31 of the 1999 Act shall be disregarded for the purposes of calculating any pension payable under this Chapter.

Commutation of child’s pension

12

• (1) A pension payable under this Chapter may be commuted for a lump sum–

• (a) with the consent of the child’s remaining parent or, if the child has none, the child’s guardian or, if the child has none, the child itself if the child is over age 18; and

• (b) if, when commuted, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

• (2) The amount of the lump sum shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the commutation takes effect.

• (3) On the day on which a pension is commuted under this rule, all other entitlements of the child under this Scheme are extinguished to the extent that they derive from the deceased member.

PART 5 — AWARDS ON DEATH

Death grant

1

• (1) On the death of a person while serving as a firefighter member, the authority shall pay a death grant of an amount ascertained in accordance with the following provisions of this rule (whether or not a pension is payable under any other Part).

• (2) Subject to paragraphs (3) to (5) and, where paragraph (8) applies, paragraph (9), the amount is three times that of the deceased’s pensionable pay at the time of the deceased’s death, expressed as an annual rate.

• (3) Where–

• (a) the deceased was a whole-time firefighter member at the time of the deceased’s death;

• (b) had the deceased lived, the deceased would have been entitled to two pensions under rule 7 of Part 3; and

• (c) the product of the following formula is greater than three times that of the deceased’s pensionable pay at the time of the deceased’s death, expressed as an annual rate–

$$3×{(A×B)C+(DC×E)},$ where A is the amount of the deceased’s pensionable pay on the deceased’s last day of service that would have been used in the calculation of the deceased’s pension under rule 7(3) of Part 3; B is the deceased’s pensionable service that would have been used in that calculation; C is the deceased’s qualifying service; D is the deceased’s pensionable service that would have been used in the calculation of the deceased’s pension under rule 7(4) of Part 3; and E is the deceased’s pensionable pay at the time of the deceased’s death, the amount of the death grant is that greater amount.$

• (4) Where the deceased was a part-time firefighter member at any time during the deceased’s period of service (whether or not the deceased was a whole-time firefighter member for part of that period), the amount of the death grant is the greater of–

• (a) three times the deceased’s pensionable pay at the time of the deceased’s death (which, if the deceased was then employed part-time, would be calculated at the part-time rate), expressed as an annual rate; and

• (b) the product of the formula

$$FG×H×3,$ where– F is the deceased’s pensionable service; G is the deceased’s qualifying service; and H is the pensionable pay that the deceased would have received if, throughout the deceased’s period of service, the deceased had been a whole-time firefighter of equivalent role and length of service.$

• (5) Where the deceased–

• (a) had become entitled to two pensions under rule 7(1) of Part 3 at the time of the deceased’s death; and

• (b) had been a part-time firefighter member during the period of service in respect of which the deceased was entitled to a second pension under rule 7(4) of that Part (whether or not the deceased had been a whole-time member for part of that period),

the amount of the death grant is whichever is the greatest of–

• (i) three times the deceased’s pensionable pay at the time of the deceased’s death, expressed as an annual rate;

• (ii) the product of the formula specified in paragraph (3); and

• (iii) the product of the formula specified in paragraph (4).

• (6) Where the deceased was absent from duty without pay immediately before the day on which the deceased died, the deceased’s pensionable pay for the purposes of this rule, subject to paragraph (8), shall be taken to be the amount, expressed as an annual rate, of the pay appropriate to the deceased’s role and conditioned hours on the last occasion that the deceased received it.

• (7) In paragraph (6), “conditioned hours” means the number of hours that the deceased was required to work each week under the terms of the deceased’s contract of employment.

• (8) The pensionable pay of a person who–

• (a) had made an election under rule 4 of Part 10 (reckoning of unpaid period of absence); and

• (b) dies before making any payment under that rule,

shall be taken to be the amount, expressed as an annual rate, of the pensionable pay that would have been paid if the period of the person’s absence from duty without pay had reckoned as pensionable service.

• (9) Where paragraph (8) applies, the death grant shall be abated by the amount due to the authority under rule 4(1) of Part 10.

• (10) Subject to paragraph (11), the death grant may be paid, in whole or in part, to such person or persons as the authority think fit.

• (11) The authority must not pay any part of a death grant to a person who is convicted of the murder, culpable homicide or manslaughter of the deceased, but this is subject to paragraph (12).

• (12) Where a conviction of the description mentioned in paragraph (11) is quashed on appeal, the authority may, if they have not then paid the death grant in full, pay part of it to the person whose conviction is quashed.

Post-retirement death grant

2

• (1) Where–

• (a) a pension under any of rules 1 to 3, 5 or 6 of Part 3 is in payment; and

• (b) the pensioner dies within five years of the pension coming into payment,

the authority shall pay, by way of post-retirement death grant, an amount equal to the difference between–

• (i) the amount that they would have paid to the pensioner in that five year period, disregarding any increase in the pension that might have become payable after the pensioner’s death; and

• (ii) the amount paid to the pensioner before the pensioner’s death (including any lump sum that the pensioner may have received on commutation under rule 9 or 10 of Part 3).

• (2) Paragraphs (9) to (11) of rule 1 of this Part shall apply in relation to a grant under this rule as they apply in relation to a death grant.

PART 6 — PENSION SHARING ON DIVORCE

Pension credit member’s entitlement to pension

1

• (1) A pension credit member is entitled to a pension for life which becomes payable–

• (a) when the pension credit member attains the age of 65; or

• (b) if it is later, when the pension sharing order under which the pension credit member is entitled to the pension credit takes effect.

• (2) The pension must be of such an amount that its actuarial value is equal to the member’s pension credit, as calculated from tables prepared by the Scheme Actuary and in accordance with regulations made under paragraph 5(b) of Schedule 5 to the 1999 Act.

Commutation of whole of pension credit benefits

2

• (1) In the circumstances described in regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations 2000[^f00023] (commutation of pension credit benefit: small pensions), the authority may, with the agreement of the pension credit member, commute for a lump sum the whole of the pension to which a pension credit member is entitled under rule 1 of this Part if, after commutation, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

• (2) The lump sum under paragraph (1) is the actuarial equivalent of the pension at normal benefit age, calculated from tables prepared by the Scheme Actuary.

Commutation of part of pension credit benefits

3

• (1) Subject to paragraph (3), a pension credit member may commute for a lump sum a portion of the pension to which the pension credit member is entitled or prospectively entitled under rule 1 of this Part (“the commuted portion”).

• (2) The commuted portion must not exceed–

• (a) one quarter of the amount of the pension; or

• (b) the annual rate of the pension for the first year that it is payable, disregarding–

• (i) the reduction resulting from the application of this rule; and

• (ii) any reduction resulting from the application of any other provision of this Scheme.

• (3) Paragraph (1) does not apply if the pension debit member from whose rights the pension credit member’s pension credit is derived has received a lump sum under rule 9 of Part 3 (commutation: general) before the date on which the pension sharing order takes effect.

• (4) A person who wishes to commute a portion of a pension under paragraph (1) must give the authority written notice of commutation, not later than the day before the pension comes into payment and not earlier than four months before–

• (a) the date on which the person attains normal benefit age; or

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

whichever is the later.

• (5) Notice of commutation must specify the commuted portion.

• (6) A person’s notice of commutation takes effect on the date on which the pension under rule 1 of this Part becomes payable.

• (7) When a person’s notice of commutation takes effect, the authority shall–

• (a) reduce the pension by the commuted portion;

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

• (c) pay the person the lump sum as soon as reasonably practicable after–

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

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

whichever is the later.

Application of general rules

4

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

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

• (b) benefits payable to or in respect of a pension credit member may not be aggregated with benefits payable to or in respect of the pension credit member–

• (i) in any other capacity; or

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

• (2) The provisions are–

• rule 2 of Part 8 (determinations and decisions by Scottish fire authority);

• rule 5 of Part 9 (withdrawal of pension on conviction of certain offences);

• rule 1 of Part 13 (authorities responsible for payment of awards);

• rule 2 of that Part (deduction of tax and lifetime allowance charges);

• rule 3 of that Part (payment of awards);

• rule 5 of that Part (payments for minors and persons incapable of managing their affairs); and

• rule 6 of that Part (payment of awards: further supplementary provision).

Post-retirement death grant: pension credit members

5

• (1) Where–

• (a) a pension credit member dies within five years of the pension under rule 1 of this Part coming into payment and before the pension credit member’s 75th birthday; and

• (b) there is a difference between–

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

• (ii) the aggregate of–

• (aa) the instalments of pension that have been paid; and

• (bb) any lump sum received on commutation under rule 3 of this Part,

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

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

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

PART 7 — RESERVISTS

Interpretation of Part

1

In this Part–

• “the 1996 Act” means the Reserve Forces Act 1996[^f00024];

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

• “former authority”, in relation to a reservist, means the authority by which the reservist was employed immediately before the reservist’s forces period began;

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

• “relevant service in the reserve forces” means service in the forces specified in section 1(2) of the 1996 Act– in pursuance of a training obligation under Part 3 of that Act; or by virtue of a call out for permanent service or a recall under the Reserve Forces Act 1980[^f00025] or Part 7 of the 1996 Act; and

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

Continuity of employment

2

• (1) For the purposes of this Scheme, a reservist shall be treated as having continued, throughout the reservist’s forces period–

• (a) to be a firefighter; and

• (b) for the purposes of the reservist’s pensionable service under Part 10, to be employed by the reservist’s former authority.

• (2) Where, before the reservist’s forces period, a reservist had elected to purchase additional service under Chapter 2 of Part 11 by periodical contributions, the reservist’s forces period is not reckonable as pensionable service unless the contributions payable in respect of it are paid (whether during the reservist’s forces period or, if the authority have agreed that contributions may be discontinued as mentioned in paragraph (2) of rule 8 of Part 11 (discontinuance period not exceeding six months), in accordance with that paragraph).

• (3) For the purposes of calculating the amount of a reservist’s pension contributions under rule 3 of Part 11–

• (a) the pay that the reservist would have received from the reservist’s former authority during the reservist’s forces period shall be regarded as the reservist’s pay for that period (the reservist’s “notional pay”); and

• (b) in respect of any period during the reservist’s forces period in which the aggregate of–

• (i) the reservist’s actual pay; and

• (ii) any payments the reservist receives under section 4 of the 1996 Act,

is less than the reservist’s notional pay for that first-mentioned period, the reservist shall be treated as having no pensionable pay (and, accordingly, no liability to make pension contributions)[^f00026].

Awards on death or permanent disablement

3

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

• (a) is unrelated to any injury received during the reservist’s forces period; and

• (b) is not a qualifying injury,