The Firefighters' Pension Scheme (Scotland) Order 2007

• (a) where only one person appears to be beneficially entitled to the personal estate of the deceased, pay the sum to that person; or

• (b) in any other case, either pay the sum to one of the persons appearing to be so entitled or distribute it among all or any of them in such proportions as the authority may determine.

• (2) An assignment of, or charge on, an award is void to the extent that it is in favour of a person other than a dependant of the person entitled to the award.

• (3) On the bankruptcy of a person entitled to an award, the award does not pass to any trustee or other person acting on behalf of the creditors.

• (4) Subject to paragraphs (5) and (6), where as a result of fraud, theft or negligence on the part of a firefighter in connection with the firefighter’s employment, there has been a loss to the funds of an authority, the authority may withhold all or part of any sums becoming due to the firefighter from the authority in respect of an award.

• (5) The total amount withheld under paragraph (4) must not exceed the amount of the loss; and in the event of any dispute as to the amount of the loss, nothing may be withheld unless the loss has become recoverable from the person entitled to the award under the order of a competent court.

• (6) There shall not in any case be withheld any part of a sum due that is not attributable to service as an employee of an authority.

• (7) Where an amount is withheld under paragraph (4), the authority shall provide the person entitled to the award with a certificate showing the amount withheld.

PART 14 — MISCELLANEOUS PROVISIONS

Guaranteed minimum pensions, etc.

1

• (1) Subject to paragraph (8), paragraphs (2) to (5) of this rule apply where a member has an entitlement to a guaranteed minimum pension under section 14 of the 1993 Act (the “guaranteed minimum”).

• (2) If, apart from this rule–

• (a) no pension would be payable to the member under this Scheme; or

• (b) the weekly rate of the pension payable would be less than the guaranteed minimum,

a pension, the weekly rate of which is equal to the guaranteed minimum, is payable to the member for life from the date on which the member reaches state pensionable age.

• (3) Subject to paragraph (4) if, when the member reaches state pensionable age–

• (a) the member is still in employment which entitles the member to be a member of this Scheme (“scheme employment”)”; or

• (b) where the member is not in scheme employment, the member consents to a postponement of the member’s entitlement under paragraph (2),

paragraph (2) does not apply until the member leaves employment.

• (4) If the member–

• (a) continues in employment for a further period of five years after reaching state pensionable age; and

• (b) does not then leave it,

the member is entitled from the end of that period to so much of the member’s pension under this rule as equals the guaranteed minimum, unless the member consents to a further postponement of the entitlement.

• (5) Where paragraph (3) or (4) applies, the amount of the pension to which the member is entitled under this rule shall be increased in accordance with section 15 of the 1993 Act.

• (6) This paragraph applies where a person has ceased to be in employment that is contracted-out by reference to the Scheme, and either–

• (a) all the person’s rights to benefits under the Scheme, except the person’s rights in respect of the person’s guaranteed minimum or the person’s rights under section 9(2B) of the 1993 Act[^f00044] (“the person’s contracting out rights”), have been transferred under Part 12; or

• (b) the person has no rights to benefits under the Scheme apart from the person’s contracting out rights.

• (7) Subject to paragraph (8), where paragraph (6) applies–

• (a) from the date on which the person reaches state pensionable age, the person is entitled to a pension payable for life at a weekly rate equal to the person’s guaranteed minimum; and

• (b) from the date on which the person reaches normal retirement age the person is entitled to a lump sum and pension in respect of the person’s rights under section 9(2B) of the 1993 Act,

but a person falling within paragraph (6) is not to be regarded as a pensioner for the purposes of Part 5 (awards on death).

• (8) This rule does not apply if–

• (a) any part of the person’s pension is withdrawn permanently under rule 5 of Part 9 following the person’s conviction of an offence of a description specified in paragraph (3) of that rule (treason and certain offences under the Official Secrets Acts 1911 to 1989); or

• (b) the pension is commuted under rule 10 of Part 3 (commutation: small pensions).

Survivors' guaranteed minimum pensions

2

• (1) Subject to paragraph (3), this rule applies in relation to a firefighter member’s surviving spouse or civil partner who has a guaranteed minimum pension under section 17 of the 1993 Act in relation to benefits under Chapter 1 of Part 4 of this Scheme in respect of the deceased member.

• (2) If apart from this rule–

• (a) no pension is payable to the surviving spouse or civil partner under this Scheme; or

• (b) the weekly rate of the pension payable is less than his or her guaranteed minimum,

a pension, of which the weekly rate is equal to the guaranteed minimum, is payable to the surviving spouse or civil partner from the date on which the deceased died until the death of the surviving spouse or civil partner.

• (3) This rule does not apply if–

• (a) any part of the firefighter member’s pension has been withdrawn permanently under rule 5 of Part 9 following the firefighter member’s conviction of an offence of a description specified in paragraph (3) of that rule (treason and certain offences under the Official Secrets Acts 1911 to 1989); or

• (b) the firefighter member’s pension has been commuted under rule 10 of Part 3; or

• (c) the survivor’s pension has been commuted under rule 5 of Part 4.

Information for authorities

3

• (1) An authority may by notice in writing 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 the authority with such supporting evidence as the authority may reasonably require to establish–

• (a) the identity of that person; and

• (b) the person’s continuing or future entitlement to the payment of any amount under this Scheme.

• (2) A notice under paragraph (1) shall 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 authority may withhold the whole or part of any amount that they consider to be payable under the Scheme.

Annual benefit statements

4

• (1) An authority shall issue an annual benefit statement to each of their firefighter, deferred and pension credit members.

• (2) The first such statements must be issued on or before 1st April 2008, and subsequent statements must be issued on or before each 1st April thereafter.

• (3) An annual benefit statement shall contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which–

• (a) has been accrued by the member at the relevant date; and

• (b) in the case of a firefighter member, is capable of being accrued by the firefighter member if the firefighter member remains in the Scheme until the firefighter member’s normal retirement date.

• (4) The illustration shall be calculated–

• (a) in the case of a firefighter member, on the member’s pay (or, in the case of a part time firefighter member, the whole-time equivalent) for the twelve-month period ending with the relevant date;

• (b) in the case of a deferred member, on the member’s final pay; and

• (c) in the case of a pension credit member, in accordance with rule 1 of Part 6, as if the pension credit member were to become entitled to the pension on the pension credit member’s 65th birthday.

• (5) For the purposes of this rule, the relevant date–

• (a) in the case of a pension credit member, is that of the pension credit member’s 65th birthday; or

• (b) in any other case, is 31st March of the period in respect of which the statement is issued, or such later date as the authority may choose.

Death of retained or volunteer firefighter before Firefighters' Pension Scheme (Scotland) Order 2007 in force

5

• (1) This rule applies where a retained or volunteer firefighter dies on or after 6th April 2006 and before the Firefighters' Pension Scheme Amendment (Scotland) Order 2007[^f00045] comes into force.

• (2) Chapters 1 and 2 of Part 4 of this Scheme (survivors' pensions), rule 1 of Part 5 of this Scheme (death grant) and rule 3 of Part 11 (pension contributions) shall have effect in respect of the retained or volunteer firefighter as if–

• (a) the retained or volunteer firefighter had become a member of this Scheme–

• (i) where that firefighter was employed by an authority immediately before 6th April 2006, on that date; or

• (ii) in any other case, on the date on which that firefighter took up employment with the authority;

• (b) the retained or volunteer firefighter had not made a contributions election; and

• (c) the retained or volunteer firefighter’s qualifying service and that firefighter’s pensionable service began on whichever is the later of–

• (i) the date on which that firefighter took up employment; and

• (ii) 6th April 2006,

and ended on the date of that firefighter’s death.

• (3) Where–

• (a) in anticipation of the coming into force of this Scheme, the retained or volunteer firefighter nominated a nominated partner; and

• (b) the nomination was received and accepted by the authority before that firefighter died,

that firefighter’s nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

• (4) The authority shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under rule 3 of Part 11; and rule 1 of that Part shall have effect for determining that firefighter’s pensionable pay for that purpose.

• (5) The authority shall notify the personal representatives of the amount deducted.

Death on or before 31st March 2007 of retained or volunteer firefighter employed before 6th April 2006

6

• (1) This rule applies where a retained or volunteer firefighter employed by an authority immediately before 6th April 2006 dies on or before 31st March 2007 without having made an election as to membership of this Scheme.

• (2) Chapters 1 and 2 of Part 4 of this Scheme (survivors' pensions), rule 1 of Part 5 of this Scheme (death grant) and rule 3 of Part 11 (pension contributions) shall have effect in respect of the retained or volunteer firefighter as if–

• (a) that firefighter had elected to become a member of this Scheme on 6th April 2006 and had not made a contributions election; and

• (b) that firefighter’s qualifying service and that firefighter’s pensionable service began on 6th April 2006 and ended on the date of that firefighter’s death.

• (3) Where–

• (a) in anticipation of the coming into force of this Scheme, the retained or volunteer firefighter nominated a nominated partner; and

• (b) the nomination was received and accepted by the authority before that firefighter died,

that firefighter’s nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

• (4) The authority shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under rule 3 of Part 11; and rule 1 of that Part shall have effect for determining his or her pensionable pay for that purpose.

• (5) The authority shall notify the personal representatives of the amount deducted.

ANNEX 1 — ILL-HEALTH PENSIONS

1

• (1) Except in a case to which sub paragraph (2) applies, the annual amount of the lower tier ill-health pension to which a person is entitled on ill-health retirement shall be calculated by multiplying the person’s pensionable service by the person’s final pensionable pay and dividing the resultant amount by 60.

• (2) Where a person is subject to ill-health retirement, the annual amount of the person’s lower tier ill-health pension shall be calculated by multiplying the person’s pensionable service by the person’s reference pay and dividing the resultant amount by 60.

• (3) For the purposes of sub paragraph (2) the pensionable service of a retained firefighter is the same proportion of whole time service as that which his or her actual annual pensionable pay bears to the retained firefighter’s reference pay.

2

The annual amount of the higher tier ill-health pension of a whole-time firefighter shall be calculated in accordance with the formula–

$$(A×2100)×B×C60,$ where– A is the pensionable service accrued in the Scheme before the whole-time firefighter’s ill-health retirement; B is– the pensionable service that the firefighter would have accrued from the date of the firefighter’s ill health retirement until the firefighter’s normal retirement age had the firefighter continued to be a contributing member of the Scheme (the firefighter’s “prospective service”); or if the aggregate of the firefighter’s actual pensionable service and the firefighter’s prospective service is more than 40 years, the difference between 40 years and the firefighter’s actual pensionable service; and C is the firefighter’s final pensionable pay.$

3

The annual amount of the higher tier ill-health pension of a member who–

• (a) is or has been a part-time employee; or

• (b) is a retained or volunteer firefighter,

shall be calculated in accordance with the formula–

$$(A×2100)×(AB×C)×D60,$ where– A is the pensionable service accrued in the Scheme before the member’s ill-health retirement; B is the member’s qualifying service; C is the pensionable service that the member would have accrued from the date of the member’s ill-health retirement until the member’s normal retirement age had the member continued to be a contributing member of the Scheme as a whole-time employee; and D– in the case of a part time firefighter, is the final pensionable pay that the firefighter would have received if the firefighter had been a whole time employee throughout his or her period of employment; and in the case of a retained or volunteer firefighter, is the firefighter’s final reference pay.$

ANNEX 2 — APPEALS TO BOARD OF MEDICAL REFEREES

1

• (1) Subject to sub-paragraph (2), written notice of appeal against a decision on an issue of a medical nature stating–

• (a) the appellant’s name and address; and

• (b) the grounds of the appeal,

must be given to the authority within 28 days of the date on which the appellant receives the documents referred to in rule 4(4) of Part 8; and where the appellant receives those documents on different dates, they shall be treated for this purpose as received on the later or latest of those dates.

• (2) Where–

• (a) notice of appeal is not given within the period specified in sub paragraph (1); but

• (b) the authority are of the opinion that the person’s failure to give it within that period was not due to the person’s own default,

they may extend the period for giving notice to such length, not exceeding six months from the date mentioned in sub-paragraph (1), as they think fit.

2

• (1) On receiving a notice of appeal, the authority shall supply the Scottish Ministers with three copies of–

• (a) the notice of appeal;

• (b) the notice of the relevant decision;

• (c) the opinion, rule 3 response or evidence (as the case may be) supplied to the appellant; and

• (d) every other document in their possession or under their control which appears to them to be relevant to the issue that is the subject of the appeal.

• (2) The Scottish Ministers shall refer an appeal to a board of medical referees (“the board”).

3

• (1) The board shall consist of not less than three medical practitioners appointed by, or in accordance with arrangements made by, the Scottish Ministers.

• (2) One member of the board shall be a specialist in a medical condition relevant to the appeal.

• (3) One member of the board shall be appointed as chairman.

• (4) Where there is an equality of votes among the members of the board, the chairman shall have a second or casting vote.

4

• (1) As soon as reasonably practicable after referring an appeal to the board, the Scottish Ministers shall supply the board’s administrator with three copies of every document supplied under paragraph 2(1).

• (2) The board shall arrange for one of their number to review those documents (“the reviewing member”).

• (3) As soon as reasonably practicable after concluding the review, the reviewing member shall give written notice to Scottish Ministers–

• (a) of any other information which the reviewing member considers would be desirable for the purpose of enabling the board to determine the appeal; and

• (b) if it be the case, that it is the reviewing member’s opinion that the board may regard the appeal as frivolous, vexatious or manifestly ill-founded.

• (4) On receipt of the reviewing member’s notice the Scottish Ministers shall–

• (a) where the reviewing member has notified the Scottish Ministers of the desirability of obtaining other information, require the authority to use their best endeavours to obtain that information; and

• (b) where the notice contains an opinion of the description mentioned in sub paragraph (3)(b), send a copy of it to the authority.

• (5) An authority which receives a copy of a reviewing member’s opinion shall, as soon as reasonably practicable–

• (a) send a copy of it to the appellant; and

• (b) by written notice to the appellant–

• (i) advise the appellant that, if the appellant’s appeal is unsuccessful, the appellant may be required to pay the authority’s costs; and

• (ii) require the appellant to notify them, within 14 days of the date of their notice, whether the appellant intends to pursue or withdraw the appeal.

• (6) An authority which notifies an appellant under paragraph (5)(b) shall inform the Scottish Ministers of the appellant’s response to their request under sub paragraph (b)(ii) of that paragraph; and the Scottish Ministers shall notify the board accordingly.

5

Where an appeal is to be pursued, the board shall secure that the appellant and the authority (“the parties”) have been informed–

• (a) that the appeal is to be determined by the board; and

• (b) of an address to which communications relating to the appeal may be delivered to the board.

6

• (1) Subject to sub-paragraph (4), the board–

• (a) shall interview and medically examine the appellant at least once; and

• (b) may interview or medically examine the appellant or cause the appellant to be interviewed or medically examined on such further occasions as the board thinks necessary for the purpose of determining the appeal.

• (2) The board shall appoint, and give the parties not less than 2 months' notice of, the time and place for every interview and medical examination; and if the board is satisfied that the appellant is unable to travel, the place shall be the appellant’s place of residence.

• (3) The appellant shall attend at the time and place appointed for any interview and medical examination by the board or any member of the board or any person appointed by the board for that purpose.

• (4) If–

• (a) the appellant fails to comply with sub paragraph (3); and

• (b) the board is not satisfied that there was reasonable cause for the failure,

the board may dispense with the interview and medical examination required by paragraph (1)(a) or, as the case may be, with any further interview or medical examination, and may determine the appeal on such information as is then available.

• (5) Any interview under this paragraph may be attended by persons appointed for the purpose by the authority or by the appellant or by each of them.

7

• (1) Where either party intends to submit written evidence or a written statement at an interview held under paragraph 6, the party shall, subject to sub-paragraph (2), submit the evidence or statement to the board and to the other party not less than 28 days before the date appointed for the interview.

• (2) Where any written evidence or statement has been submitted under sub-paragraph (1) less than 28 days before the date appointed for the interview, any written evidence or statement in response may be submitted by the other party to the board and the party submitting the first mentioned evidence or statement at any time up to, and including, that date.

• (3) Where any written evidence or statement is submitted in contravention of sub-paragraph (1), the board may postpone the date appointed for the interview and require the party who submitted the evidence or statement to pay such reasonable costs of the board and of the other party as arise from the postponement.

8

• (1) The board shall supply the Scottish Ministers with–

• (a) a written report of its decision on the relevant medical issues; and

• (b) if the board is of the opinion that the appeal was frivolous, vexatious or manifestly ill founded, a statement to that effect (which may form part of the report).

• (2) The Scottish Ministers shall supply the parties with a copy of the report and of any separate statement under paragraph (1)(b).

9

• (1) There shall be paid to the board and the reviewing member–

• (a) such fees and allowances (including those payable to the reviewing member for work undertaken on the review of documents under paragraph 4(2)) as are determined in accordance with arrangements made by the Scottish Ministers; or

• (b) where no such arrangements have been made, such fees and allowances as the Scottish Ministers may from time to time determine.

• (2) The fees and allowances payable under sub paragraph (1) shall–

• (a) be paid by the authority; and

• (b) be treated for the purposes of paragraph 10 as part of the authority’s expenses.

10

• (1) Subject to paragraph 7(3) and sub paragraphs (2) to (5) below, the expenses of each party to the appeal shall be borne by that party.

• (2) Where the board–

• (a) determines an appeal in favour of the authority; and

• (b) states that, in its opinion, the appeal was frivolous, vexatious or manifestly ill founded,

the authority may require the appellant to pay them such sum, not exceeding the total amount of the fees and allowances payable to the board under paragraph 9(1), as the authority think fit.

• (3) Where–

• (a) the appellant gives notice to the board withdrawing the appeal; and

• (b) the notice is given less than 22 working days before the date appointed for an interview or medical examination under paragraph 6(2),

the authority may require the appellant to pay them such sum, not exceeding the total amount of the fees and allowances payable to the board under paragraph 9(1), as the authority think fit.

• (4) Where the board–

• (a) determines an appeal in favour of the appellant; and

• (b) does not otherwise direct,

the authority shall refund to the appellant the amount specified in sub-paragraph (5).

• (5) The amount is the total of–

• (a) any personal expenses actually and reasonably incurred by the appellant in respect of any interview under paragraph 6; and

• (b) if any such interview was attended by a qualified medical practitioner appointed by the appellant, any fees and expenses reasonably paid by the appellant in respect of such attendance.

• (6) For the purposes of sub-paragraphs (2) and (4) any question arising as to whether the board’s determination is in favour of the authority or of the appellant shall be decided by the board or, in default, by the Scottish Ministers.

11

Any notice, information or document which an appellant is entitled to receive for any purpose of this Annex shall, unless the contrary is proved, be treated as having been received by the appellant if it was posted in a letter addressed to the appellant at the appellant’s last known place of residence.

SCHEDULE 2 — TRANSITIONAL ARRANGEMENTS

Regular firefighters who became members of the 1992 scheme on or after 6th April 2006

1

• (1) The following provisions of this paragraph apply in relation to regular firefighters who became members of the 1992 Scheme on or after 6th April 2006 and before the coming into force of this Order.

• (2) Where, before the coming into force of this Order, the firefighter made an election under rule G3 of the 1992 Scheme (election not to pay pension contributions), that election shall be treated on and after the coming into force of this Order as an election under rule 5 of Part 2 of the New Firefighters' Pension Scheme (Scotland) (referred to in this Schedule as “the new scheme”).

• (3) The period of the firefighter’s service as a member of the 1992 Scheme shall be treated as a period of qualifying service under rule 1(a) of Part 10 of the new scheme.

• (4) The period of the firefighter’s pensionable service accrued under the 1992 Scheme shall be treated as pensionable service accrued under rule 2(1)(a) of Part 10 of the new scheme.

• (5) Where, on or after 6th April 2006, the Scottish fire authority accepted a transfer value in respect of the firefighter under rule F7 (receipt of transfer value) of the 1992 Scheme–

• (a) the amount accepted shall be treated as a transfer value payment accepted under rule 10 of Chapter 3 of Part 12 of the new scheme, irrespective of paragraphs (2) and (3) of rule 2 of Part 10; and

• (b) rule 11 of Chapter 3 of Part 12 shall apply as if, for paragraph (2), there were substituted–

(2) For the purposes of that calculation, the member’s pensionable earnings are to be taken to be the amount of those earnings as at the date on which the transfer value payment is received.

Options for active members of the 1992 Scheme

2

• (1) Sub paragraph (2) applies in relation to each person who–

• (a) was a member of the 1992 Scheme both before 6th April 2006 and immediately before the coming into force of this Order; and

• (b) was not at any time before the coming into force of this Order in receipt of a pension or entitled to a deferred pension under that Scheme.

• (2) A Scottish fire authority shall, not later than 31st January 2007, give to each person to whom this sub paragraph applies a written statement–

• (a) of the pensionable service that the authority would treat the person as having accrued in the new scheme (calculated in accordance with paragraph 3) if he or she were to elect to transfer his or her accrued rights under the 1992 Scheme to the new scheme; and

• (b) that, if the person wishes to make that election, the person must do so by written notice to the authority not later than 31st March 2007.

• (3) A person’s notice under sub paragraph (2)(b) must state–

• (a) the date, which may be either 6th April 2006 or such later date as the person specifies in the notice, on which the person wishes to be treated as becoming a member of the new scheme; and

• (b) whether the person wishes–

• (i) to retain the person’s accrued rights in the 1992 Scheme; or

• (ii) to transfer those rights subject to paragraph 3, to the new scheme.

• (4) A Scottish fire authority must not accept a person’s election to transfer the person’s accrued rights if the aggregate of–

• (a) the person’s pensionable service treated as accrued as mentioned in sub paragraph (2)(a); and

• (b) the person’s prospective pensionable service, on the assumption that the person continues to be a member of the new scheme until the person reaches the age of 60,

would exceed 45 years by the time of the person’s 60th birthday.

• (5) Where a Scottish fire authority accept a person’s election to transfer the person’s accrued rights the authority shall–

• (a) within 28 days after the date on which they receive the person’s notice under sub paragraph (2)(b), make all the arrangements necessary to give effect to the person’s election; and

• (b) within 28 days of making those arrangements, supply the person with a written statement of the pensionable service credited in the new scheme in consequence of the transfer of the person’s accrued rights.

• (6) A person whose election to transfer his or her accrued rights has been accepted shall be treated–

• (a) where 6th April 2006 is specified in the person’s notice under sub paragraph (2)(b), as having ceased to be a member of the 1992 Scheme on 5th April 2006;

• (b) where a date later than 6th April 2006 is specified in the person’s notice under sub paragraph (2)(b), as having ceased to be a member of the 1992 Scheme on the day before that later date; and

• (c) as having become a member of the new scheme on the day after that on which the person is treated as having ceased to be a member of the 1992 Scheme.

• (7) Where a person is treated as becoming a member of the new scheme on 6th April 2006–

• (a) pensionable service that the person has accrued in the 1992 Scheme on and after that date shall be disregarded for the purposes of the 1992 Scheme;

• (b) the person’s pensionable and qualifying service on and after that date shall be treated as having accrued in the new scheme; and

• (c) the authority shall refund to the person the amount of the difference between the pension contributions–

• (i) that the person made, as a member of the 1992 Scheme, in respect of the period beginning on 6th April 2006 and ending on the date on which all necessary arrangements to give effect to the person’s election have been made; and

• (ii) that the person would have made, as a member of the new scheme, in respect of that period.

• (8) In the case of a person mentioned in sub paragraph (6)(b) who specifies in his or her notice under sub paragraph (2)(b) a date later than 6th April 2006, sub paragraph (7) shall apply as if–

• (a) references to 6th April 2006 (in whatever terms) were references to that later date; and

• (b) where that later date is on or after the coming into force of this Order, paragraph (c) were omitted.

• (9) Where a person in relation to whom sub paragraph (2) applies had elected under rule G6 of the 1992 Scheme to purchase increased benefits–

• (a) the person’s election under that rule shall, notwithstanding paragraph (5)(b) of that rule, be treated as revoked with effect from 6th April 2006 or, where the person specifies a later date in his or her notice under paragraph (2)(b), that later date;

• (b) nothing in sub paragraph (a) shall affect the person’s entitlement to make an election under rule 6 of Chapter 2 of Part 11 of the new scheme (election to purchase additional service); and

• (c) for the purposes of rule 5(4) of that Chapter, the calculation under sub paragraph (a) or, as the case may be, the determination under sub paragraph (b), shall be made on the basis of the person’s age at the time of the person’s election under rule G6 of the 1992 Scheme.

Calculation of transferred-in pensionable service

3

For the purposes of calculating the pensionable service that a person is treated as having accrued in the new scheme on the transfer of their accrued rights under the 1992 Scheme, fire and rescue authorities–

• (a) shall have regard to guidance and tables provided by the Scheme Actuary for the purposes of this Schedule; and

• (b) shall disregard Chapter 3 of Part 12 of the new scheme (transfers into the Scheme).

Signed

GEORGE LYON — Authorised to sign by the Scottish Ministers — 7th March 2007

Explanatory note

(This note is not part of the Order)

This Order makes provision for a new pension scheme for and in respect of firefighters employed by fire and rescue authorities in Scotland (“the new Scheme”). The new Scheme, which is set out in Schedule 1 to the Order, has effect from 6th April 2006 and replaces the Firefighters' Pension Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992 (“the 1992 Scheme”). Power to give the new Scheme retrospective effect is conferred by section 34 of the Fire and Rescue Services Act 2004.

Part 1 of the new Scheme contains general introductory provisions including definitions of terms used in the Scheme.

The new Scheme is available to all firefighters employed by fire and rescue authorities in Scotland, whether whole-time or part time and whether regular, retained or volunteer, who satisfy one of the eligibility conditions set out in Part 2 of the Scheme. Part 2 also deals with other classes of membership of the Scheme.

Part 3 makes provision for the payment of pensions to firefighter members. It introduces Annex 1, which provides for the calculation of ill health pensions.

Part 4 deals, in Chapter 1, with pensions for surviving spouses, civil partners and nominated partners and, in Chapter 2, with pensions for children.

Part 5 provides for the payment of death grants and post-retirement death grants.

Part 6 deals with pension sharing on divorce.

Part 7 contains provisions relevant to firefighters who serve in the armed forces.

Part 8, to which Annex 2 to the Scheme is relevant, provides for the determination of questions and appeals arising under the Scheme.

Part 9 deals with the review, withdrawal and forfeiture of awards.

Part 10 contains provisions about qualifying service and pensionable service.

Part 11 deals with pensionable pay, pension contributions and the purchase of additional service.

Part 12 provides for transfers into and out of the Scheme.

Part 13 provides for the payment of awards.

Part 14 contains miscellaneous provisions, including provisions about annual benefit statements (rule 4).

The new Scheme differs from the 1992 Scheme in the following major respects:

• (a) it is open to retained and volunteer firefighters;

• (b) pensions can be paid to a nominated partner as well as a spouse or civil partner;

• (c) the normal retirement age will be 60; under the 1992 Scheme it is 55 (with some exceptions);

• (d) the age at which deferred pensions will normally be paid will be 65; under the 1992 Scheme it is 60;

• (e) firefighter members may request early payment of pension from age 55, subject to actuarial reduction;

• (f) fire and rescue authorities may for economical, effective and efficient management reasons pay pensions from age 55 without actuarial reduction; under the 1992 Scheme,

• (g) payment could be made in similar circumstances from age 50 provided that the firefighter had at least 25 years' pensionable service;

• (h) pension will accrue at 1/60th per year. A firefighter member will be able to accrue more than 40 years' pensionable service;

• (i) a firefighter member will be able to commute up to a quarter of the firefighter’s pension for a lump sum and there will be a single commutation factor regardless of age or sex with each £1 of pension commuted providing a lump sum of £12;

• (j) enhancements for the higher tier ill health retirement pension will be based on a formula where accrued pensionable service is increased by 2% and then multiplied by the amount of prospective service to the normal retirement age. This will ensure that enhancements are more evenly graduated than under the 1992 Scheme;

• (k) where a firefighter member is subject to a reduction in pay because of a change in role that member will qualify for a split pension. At the point of reduction the first pension will be closed and therefore based on the higher pay rate and a new pension started. When the member retires both pensions will be payable;

• (l) the death grant when a firefighter member dies in service will be three times pensionable pay at the date of death; under the 1992 Scheme it is two times pensionable pay;

• (m) any pension paid to an adult survivor who is 12 or more years younger than the firefighter member will be reduced by 2.5% for every year or part year above the 12 years, up to a maximum of 50%; there is no such restriction under the 1992 Scheme;

• (n) the member’s contribution rate will be 8.5%; under the 1992 Scheme, for members who joined before 6th April 2006, the rate was 11%.

Service transferred from the 1992 Scheme will be transferred at a special rate up to and including 31st March 2007.

A full regulatory impact assessment has not been produced for this Order, as it has no impact on the costs of business, charities or voluntary bodies.

Footnotes

[^f00001]: 2004 c. 21, as amended by s.89(1) of, and paragraph 24 of schedule 3 to, the Fire (Scotland) Act 2005 (asp 5). The functions of the Secretary of State as regards Scotland were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 2005 (S.I. 2005/849).

[^f00002]: S.I. 1992/129, amended by S.I. 1997/2309 and 2851, 1998/1010, 2001/3649, 2005/3228 and S.S.I. 2001/310, 2004/385, 2005/566 and 2006/342. The Scheme was made under section 26 of the Fire Services Act 1947 (c. 41). That Act was repealed by section 52 of, and Schedule 2 to, the Fire and Rescue Services Act 2004 (c. 21). Subsections (1) to (5) of section 26 were continued in force, for the purposes of the scheme established under that section as the Firemens' Pension Scheme by S.I. 2004/2306. The name of the scheme was changed to the Firefighters' Pension Scheme by article 4(1) of that Order.

[^f00003]: See S.I. 1992/129, to which there are amendments not relevant to this Order. The Scheme was made under section 26 of the Fire Services Act 1947 (c. 41) (“the 1947 Act”). It was renamed the Firefighters' Pension Scheme, and continued in force, on the repeal of the 1947 Act by section 52 of, and Schedule 2 to, the Fire and Rescue Services Act 2004, by article 3 of the Firefighters' Pension Scheme (England and Scotland) Order 2004 (S.I. 2004/2306).

[^f00004]: 1993 c. 48.

[^f00005]: 1999 c. 30.

[^f00006]: 1996 c. 18. Sections 75A and 75B were inserted by section 3 of the Employment Act 2002 (c. 22).

[^f00007]: S.S.I. 2006/338.

[^f00008]: 1993 c. 48. As to “guaranteed minimum pension” see section 8(2).

[^f00009]: The Faculty of Occupational Medicine is a registered charity no. 1035415.

[^f00010]: S.I. 2003/1250, to which there is an amendment not relevant to this Order.

[^f00011]: 1996 c. 18; sections 71 and 73 were substituted by section 7 of, and Part 1 of Schedule 4 to, the Employment Relations Act 1999 (c. 26) and amended by section 17 of the Employment Act 2002 (c. 22).

[^f00012]: S.I. 2002/2788.

[^f00013]: Section 101B was inserted by section 37 of the Welfare Reform and Pensions Act 1999 (c. 30).

[^f00014]: 1995 c. 26.

[^f00015]: The document is accessible at http://www.lge.gov.uk/lge/core/page.do?pageId=58940.

[^f00016]: 1995 c. 26. See section 126 of that Act.

[^f00017]: 2004 c. 12.

[^f00018]: See also Schedule 36 to the Finance Act 2004, amended by the Finance Act 2005 (c. 7), Schedule 10.

[^f00019]: See rule 3 of Part 1.

[^f00020]: 1971 c. 56.

[^f00021]: As to “the lump sum rule”, see section 166 of the Finance Act 2004 (c. 12). As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act.

[^f00022]: Paragraphs 16A to 16C were inserted by the Finance Act 2005 (c. 7), Schedule 10, paragraph 28.

[^f00023]: S.I. 2000/1054, amended by S.I. 2000/2691.

[^f00024]: 1996 c. 14.

[^f00025]: 1980 c. 9.

[^f00026]: See, as to pension payments, regulation 5 of the Reserve Forces (Call-out and Recall) (Financial Assistance) Regulations 2005 (S.I. 2005/859).

[^f00027]: See rule 3 of Part 1.

[^f00028]: 1995 c. 26. The arrangements that apply for the purposes of the Scheme take the form of a disputes resolution procedure. The procedure is set out in Fire Service Circular 2/1997 issued by the Home Office on 4th February 1997.

[^f00029]: S.I. 1996/1270.

[^f00030]: 1911 c. 28, 1920 c. 75, 1939 c. 121, 1989 c. 6.

[^f00031]: 2004 c. 21.

[^f00032]: See rule 4 of Part 2.

[^f00033]: 1992 c. 4.

[^f00034]: See section 93(1)(a) of the Pension Schemes Act 1993 (c. 48).

[^f00035]: 2000 c. 8, to which there are amendments not relevant to this Order.

[^f00036]: 1985 c. 6; section 736 was substituted for section 736 as originally enacted by section 144(1) of the Companies Act 1989 (c. 40).

[^f00037]: See section 169(2) of the Finance Act 2004 (c. 12).

[^f00038]: 1995 c. 26.

[^f00039]: S.I. 1996/2788.

[^f00040]: 2000 c. 8, to which there are amendments not relevant to this Order.

[^f00041]: 1974 c. 9.

[^f00042]: 2004 c. 12.

[^f00043]: 1965 c. 32.

[^f00044]: Subsection (2B) was inserted by section 136(3) of the Pensions Act 1995 (c. 26).

[^f00045]: S.S.I. 2007/.