Legalize / United Kingdom / Scotland / Scottish-Statutory-Instrument

The Firefighters’ Pension Scheme (Scotland) Regulations 2015

Type Scottish-Statutory-Instrument

Publication 2015-01-22

Last updated 2025-07-01

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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articles Not indexed

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

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

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

Limit on elections

3

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

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

4

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

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

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

PART 2 — Payments

CHAPTER 1 — Exercising the added pension election

Added pension election exercisable by member

5

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

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

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

(4) The notice of election must state—

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

(i) periodical payments, or

(ii) a lump sum payment; and

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

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

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

CHAPTER 2 — Periodical payments for added pension

Application of Chapter

6

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

Member’s election to make periodical payments for added pension

7

(1) The notice of election must specify—

(a) the periodical payment period; and

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

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

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

(b) a fixed sum.

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

Periodical payments

8

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

(2) The periodical payment period—

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

(b) ends on the earliest of—

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

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

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

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

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

Discontinuance of periodical payments

9

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

Periodical payments during periods of assumed pensionable pay

10

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

(a) stop the periodical payments; or

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

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

(a) stop the periodical payments; or

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

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

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

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

Amount of added pension for a scheme year

11

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

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

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

CHAPTER 3 — Lump sum payments for added pension

Application of Chapter

12

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

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

13

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

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

Amount of added pension to be credited to added pension account

14

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

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

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

SCHEDULE 2 — Transitional provisions

PART 1 — General

Interpretation

1

In this Schedule—

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

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

“active member of the 1992 Scheme or the NFPS” has the meaning given in paragraph 5;

“closing date”—in relation to an existing scheme, means the date referred to in section 18(4)(a) or (b) of the 2013 Act, as the case may be;in relation to an existing public body pension scheme, means the date determined under section 31(2) of the 2013 Act by the public authority responsible for that scheme; andin relation to a transition member, means—if the member is a tapered protection member of the 1992 Scheme or the NFPS, the tapered protection closing date for that member,if the member is a full protection member of the 1992 Scheme or the NFPS, 31 March 2022, orif the member is not a protected member of one of those schemes, the scheme closing date;

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

“exception” means—in relation to an existing scheme, an exception under section 18(5) of the 2013 Act provided for in the scheme regulations for that scheme;in relation to an existing public body pension scheme, an exception under section 31(4) of the 2013 Act provided for by the public authority responsible for that scheme;

“existing public body pension scheme” means a public body pension scheme to which section 31 of the 2013 Act applies;

“full protection member”, in relation to the 1992 Scheme or the NFPS, has the meaning given in paragraph 9;

“fully protected member” of an existing scheme or an existing public body pension scheme means a person in respect of whom an exception applies, which exception is one to which section 18(6) of the 2013 Act (or that section as applied by section 31(4)) applies for the purposes of that scheme;

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

“protection period”—for a full protection member of the 1992 Scheme or the NFPS, has the meaning given in paragraph 10; andfor a tapered protection member of the 1992 Scheme or the NFPS, has the meaning given in paragraph 16;

“scheme closing date” means 31st March 2015;

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

“tapered protection member”, in relation to the 1992 Scheme or the NFPS, has the meaning given in paragraph 15;

“transition date”, in relation to a transition member, means—if the member is a tapered protection member of the 1992 Scheme or the NFPS, the day after the tapered protection closing date for that member,if the member is a full protection member of the 1992 Scheme or the NFPS, 1 April 2022, andif the member is not a protected member of the 1992 Scheme or the NFPS, the day after the scheme closing date, or, if later, the day the person ceased to be a protected member of that scheme;

“transition member” means a person—who is a member of the 1992 Scheme or the NFPS by virtue of his or her pensionable service under that scheme, or who is eligible to be an active member of the NFPS, before the transition date; andwho is a member of this scheme by virtue of the person’s pensionable service under this scheme.

Meaning of “continuity of service”

2

(1) A transition member (T) has continuity of service between pensionable service in the 1992 Scheme or the NFPS, as the case may be, and pensionable service in this scheme unless T has a gap in service exceeding five years which—

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

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

(2) For the purposes of sub-paragraph (1), after the scheme closing date T is not on a gap in service while T is in service which is pensionable under an existing scheme, an existing public body pension scheme, a scheme under section 1 of the 2013 Act or a new public body pension scheme.

Meaning of “tapered protection closing date”

3

(1) Subject to sub-paragraphs (2) to (4), the tapered protection closing date for a tapered protection member of the 1992 Scheme is the date found by applying the relevant date in column 3 of table 1 in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

(2) For a tapered protection member of the 1992 Scheme falling within paragraph 18(3), the tapered protection closing date is the date found by applying the relevant date in column 3 of table 3 in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

(3) For a tapered protection member of the 1992 Scheme falling within paragraph 18(4), the tapered protection closing date is the date found by applying the relevant date in column 2 of table 4 in Part 4 of this Schedule to the period of pensionable service under that scheme completed by the member at 1st April 2012 (referred to in column 1).

(4) For a tapered protection member of the 1992 Scheme falling within paragraph 18(5), the tapered protection closing date is the date found by applying the relevant date in column 2 of table 5 in Part 4 of this Schedule to the period shown in column 1 which represents the sum of—

(a) the member’s completed pensionable service under the 1992 Scheme at 1st April 2012 (in complete years and months); and

(b) the member’s age at 1st April 2012 (in complete years and months).

(5) Subject to sub-paragraphs (6) and (7), the tapered protection closing date for a tapered protection member of the NFPS is the date found by applying the relevant date in column 3 of table 2 in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

(6) The tapered protection closing date for a tapered protection member of the NFPS to whom paragraph 9(5) or 21 applies is—

(a) 31 March 2022; or

(b) an earlier date determined by the scheme manager.

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

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

4

(1) For the purpose of this Schedule, a person (P) is eligible to be an active member of the NFPS on a given date if on that date P is not in pensionable service under the 1992 Scheme or the NFPS and either—

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

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

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

Meaning of “active member of the 1992 Scheme or the NFPS”

5

(1) For the purpose of this Schedule, a person (P) is an active member of the 1992 Scheme or the NFPS on a given date if on that date—

(a) P is in pensionable service under the 1992 Scheme or the NFPS; or

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

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

Meaning of “active member of an existing scheme”

6

(1) For the purpose of this Schedule, a person (P) is an active member of an existing scheme[^f00066] (other than the 1992 Scheme or the NFPS) on a given date if on that date—

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

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

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

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

7

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

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

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

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

Commencement of active membership of this scheme

8

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

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

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

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

PART 2 — Full protection members of the 1992 Scheme or the NFPS

Full protection members of the 1992 Scheme or the NFPS

9

(1) A person (P) to whom any of paragraphs 12 to 14 applies is a full protection member of the 1992 Scheme or the NFPS, as the case may be.

(2) P ceases to be a full protection member of the 1992 Scheme or the NFPS, as the case may be—

(a) on 31 March 2022; or

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

(2A) Where P was a full protection member of the 1992 Scheme and after retiring from pensionable service in this scheme became entitled to a continuous service pension under rule B1A, an ordinary pension under rule B1 or a short service award under rule B2 of that scheme or a continued pension under rule B2A, P ceases to be eligible to be a full protection member of the NFPS.

(3) This sub-paragraph applies if—

(a) P returns to service which is pensionable under the NFPS from service which is pensionable under an existing scheme (other than the 1992 Scheme) or an existing public body pension scheme; and

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

(4) This sub-paragraph applies if—

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

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

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

(6) This sub-paragraph applies if—

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

(b) P would have been a protected member of the existing scheme or existing public body pension scheme by virtue of an exception to which section 18(7)(a) and (b) of the 2013 Act (or that section as applied by section 31(4)) applies had P re-entered service which is pensionable under that scheme on the date P returns to service which is pensionable under the NFPS.

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

Exception for full protection member during protection period

10

(1) The protection period for a person (P) who is a full protection member of the 1992 Scheme or the NFPS, as the case may be, is the period which—

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

(b) ends when P ceases to be a full protection member of the 1992 Scheme or the NFPS (unless P is a tapered protection member by virtue of paragraph 9(5)).

(2) During the protection period—

(a) P is eligible to be in pensionable service under the NFPS or where P is an active member of the 1992 Scheme, eligible to be in pensionable service under that scheme;

(b) section 18(1) of the 2013 Act does not apply in respect of that pensionable service; and

(c) benefits are to be provided under the 1992 Scheme or the NFPS, as the case may be, to or in respect of P in relation to that pensionable service.

Full protection member not eligible to join this scheme

11

While a person (P) is a full protection member of the 1992 Scheme or the NFPS, P is not eligible to be an active member of this scheme in respect of that scheme employment.

Full protection: members of the 1992 Scheme or the NFPS on scheme closing date

12

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

(2) This sub-paragraph applies if—

(a) P was an active member of the 1992 Scheme or an active member, or eligible to be an active member, of the NFPS on the scheme closing date;

(b) P was an active member of the 1992 Scheme or an active member, or eligible to be an active member, of the NFPS on 31st March 2012; and

(i) an active member of the 1992 Scheme, P had on 1st April 2012—

(aa) reached age 45; or

(bb) reached age 40 and had at least 20 years’ pensionable service under that scheme; or

(ii) an active member or eligible to be an active member of the NFPS, P had on 1st April 2012 reached age 50.

(3) This sub-paragraph applies if—

(a) P was an active member of an existing scheme (other than the 1992 Scheme or the NFPS) or an existing public body pension scheme (“P’s transitional scheme”) on 31st March 2012;

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

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

Full protection: members of an existing scheme

13

This paragraph applies if—

(a) P was an active member of an existing scheme (other than the 1992 Scheme or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

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

(c) P begins service which is pensionable under the NFPS not more than five years after leaving pensionable service under an existing scheme other than the 1992 Scheme or the NFPS;

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

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

Full protection: members of an existing public body pension scheme

14

This paragraph applies if—

(a) P was an active member of an existing scheme (other than the 1992 Scheme or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

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

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

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

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

PART 3 — Exceptions to section 18(1) of the 2013 Act: tapered protection members of the 1992 Scheme or the NFPS

Tapered protection members of the 1992 Scheme or the NFPS

15

(1) A person (P) to whom any of paragraphs 18 to 21 applies is a tapered protection member of the 1992 Scheme or the NFPS.

(1A) Where P was a full protection member of the 1992 Scheme and after retiring from pensionable service in this scheme became entitled to a continuous service pension under rule B1A, an ordinary pension under rule B1 or a short service award under rule B2 or a continued pension under rule B2A of that scheme, P ceases to be eligible to be a tapered protection member of the NFPS.

(2) P ceases to be a tapered protection member of the 1992 Scheme or the NFPS on whichever of the following days occurs first—

(a) P’s tapered protection closing date; or

(b) the day on which P ceases to be in pensionable service under the 1992 Scheme or if later, ceases to be eligible to be in pensionable service under the NFPS unless sub-paragraph (3) or sub-paragraph (4) applies.

(3) This sub-paragraph applies if—

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

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

(4) This sub-paragraph applies if—

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

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

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

Exception for tapered protection members during protection period

16

(1) The protection period for a tapered protection member of the 1992 Scheme or the NFPS is the period which—

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

(b) ends when P ceases to be a tapered protection member of the 1992 Scheme or the NFPS.

(2) During the protection period—

(a) P is eligible to be in pensionable service under the NFPS or, where P is an active member of the 1992 Scheme, eligible to be in pensionable service under that scheme;

(b) section 18(1) of the 2013 Act does not apply in respect of that pensionable service; and

(c) benefits are to be provided under the 1992 Scheme or the NFPS, as the case may be, to or in respect of P in relation to that pensionable service.

Tapered protection member not eligible to join this scheme

17

While a person (P) is a tapered protection member of the 1992 Scheme or the NFPS, P is not eligible to be an active member of this scheme in respect of that scheme employment.

Tapered protection: members of the 1992 Scheme or the NFPS on scheme closing date

18

(1) This paragraph applies if any of sub-paragraphs (2) to (6) applies.

(2) This sub-paragraph applies if—

(a) P was an active member of the 1992 Scheme or was an active member, or eligible to be an active member, of the NFPS on the scheme closing date;

(b) on 31st March 2012, P was an active member of the 1992 Scheme or was an active member, or eligible to be an active member, of the NFPS; and

(c) if P is an active member of the 1992 Scheme P would, unless P dies, reach normal pension age under that scheme, or if P is an active member or eligible to be an active member of the NFPS, P would reach normal pension age under that scheme during the period beginning with 2nd April 2022 and ending with 31st March 2026.

(3) This sub-paragraph applies if—

(a) P was an active member of the 1992 Scheme on 31st March 2012 and on the scheme closing date; and

(b) P had not reached age 40 on 1st April 2012 and had at least 20 years’ pensionable service under the 1992 Scheme at that date.

(4) This sub-paragraph applies if—

(a) P was an active member of the 1992 Scheme on 31st March 2012 and on the scheme closing date; and

(b) P had reached age 40 on 1st April 2012 and had at least 16 years’ pensionable service (but not 20 years or more) under the 1992 Scheme at that date.

(5) This sub-paragraph applies if—

(a) P was an active member of the 1992 Scheme on 31st March 2012 and on the scheme closing date;

(b) P had reached age 36 years and 1 month (but had not reached age 40) on 1st April 2012;

(d) P’s completed pensionable service under the 1992 Scheme at 1st April 2012 was such that the sum of—

(i) that service (in complete years and months); and

(ii) P’s age at that date (in complete years and months),

was at least 56 years.

(6) This sub-paragraph applies if—

(a) P was an active member of an existing scheme other than the 1992 Scheme or the NFPS, or of an existing public body pension scheme, (“P’s transitional scheme”) on 31st March 2012;

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

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

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

Tapered protection: members of an existing scheme

19

This paragraph applies if—

(a) P was an active member of an existing scheme (other than the 1992 Scheme or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

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

(c) P begins service which is pensionable under the NFPS not more than five years after leaving pensionable service under an existing scheme other than the 1992 Scheme or the NFPS;

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

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

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

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

Tapered protection: members of an existing public body pension scheme

20

This paragraph applies if—

(a) P was an active member of an existing scheme (other than the 1992 Scheme or the NFPS) or an existing public body pension scheme on the closing date for that scheme;

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

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

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

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

(i) the NFPS during the period beginning with 2nd April 2022 and ending with 1st April 2026, and

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

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

21

This paragraph applies if—

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

(b) P would have been a protected member of the transferring scheme by virtue of an exception to which section 18(7)(a) and (b) of the 2013 Act (or that section as applied by section 31(4)) applies had P re-entered service which is pensionable under the transferring scheme on the date P returns to service which is pensionable under the NFPS.

PART 4 — Tables

*Date of Birth*	*Date of Birth*	*Date of end of protection*
*From*	To
02/04/1967	01/05/1967	31/03/2022
02/05/1967	01/06/1967	06/02/2022
02/06/1967	01/07/1967	14/12/2021
02/07/1967	01/08/1967	23/10/2021
02/08/1967	01/09/1967	29/08/2021
02/09/1967	01/10/1967	06/07/2021
02/10/1967	01/11/1967	15/05/2021
02/11/1967	01/12/1967	21/03/2021
02/12/1967	01/01/1968	28/01/2021
02/01/1968	01/02/1968	05/12/2020
02/02/1968	01/03/1968	11/10/2020
02/03/1968	01/04/1968	22/08/2020
02/04/1968	01/05/1968	28/06/2020
02/05/1968	01/06/1968	07/05/2020
02/06/1968	01/07/1968	14/03/2020
02/07/1968	01/08/1968	21/01/2020
02/08/1968	01/09/1968	28/11/2019
02/09/1968	01/10/1968	05/10/2019
02/10/1968	01/11/1968	13/08/2019
02/11/1968	01/12/1968	20/06/2019
02/12/1968	01/01/1969	28/04/2019
02/01/1969	01/02/1969	05/03/2019
02/02/1969	01/03/1969	10/01/2019
02/03/1969	01/04/1969	22/11/2018
02/04/1969	01/05/1969	29/09/2018
02/05/1969	01/06/1969	07/08/2018
02/06/1969	01/07/1969	14/06/2018
02/07/1969	01/08/1969	22/04/2018
02/08/1969	01/09/1969	27/02/2018
02/09/1969	01/10/1969	04/01/2018
02/10/1969	01/11/1969	12/11/2017
02/11/1969	01/12/1969	19/09/2017
02/12/1969	01/01/1970	29/07/2017
02/01/1970	01/02/1970	04/06/2017
02/02/1970	01/03/1970	11/04/2017
02/03/1970	01/04/1970	21/02/2017
02/04/1970	01/05/1970	29/12/2016
02/05/1970	01/06/1970	06/11/2016
02/06/1970	01/07/1970	13/09/2016
02/07/1970	01/08/1970	23/07/2016
02/08/1970	01/09/1970	29/05/2016
02/09/1970	01/10/1970	05/04/2016
02/10/1970	01/11/1970	13/02/2016
02/11/1970	01/12/1970	20/12/2015
02/12/1970	01/01/1971	29/10/2015
02/01/1971	01/02/1971	05/09/2015
02/02/1971	01/03/1971	12/07/2015
02/03/1971	01/04/1971	24/05/2015
*Date of Birth*	*Date of Birth*	*Date of end of protection*
---	---	---
*From*	To
02/04/1962	01/05/1962	31/03/2022
02/05/1962	01/06/1962	06/02/2022
02/06/1962	01/07/1962	14/12/2021
02/07/1962	01/08/1962	23/10/2021
02/08/1962	01/09/1962	29/08/2021
02/09/1962	01/10/1962	06/07/2021
02/10/1962	01/11/1962	15/05/2021
02/11/1962	01/12/1962	21/03/2021
02/12/1962	01/01/1963	28/01/2021
02/01/1963	01/02/1963	05/12/2020
02/02/1963	01/03/1963	11/10/2020
02/03/1963	01/04/1963	23/08/2020
02/04/1963	01/05/1963	30/06/2020
02/05/1963	01/06/1963	09/05/2020
02/06/1963	01/07/1963	15/03/2020
02/07/1963	01/08/1963	23/01/2020
02/08/1963	01/09/1963	30/11/2019
02/09/1963	01/10/1963	06/10/2019
02/10/1963	01/11/1963	15/08/2019
02/11/1963	01/12/1963	22/06/2019
02/12/1963	01/01/1964	30/04/2019
02/01/1964	01/02/1964	07/03/2019
02/02/1964	01/03/1964	12/01/2019
02/03/1964	01/04/1964	22/11/2018
02/04/1964	01/05/1964	29/09/2018
02/05/1964	01/06/1964	07/08/2018
02/06/1964	01/07/1964	14/06/2018
02/07/1964	01/08/1964	22/04/2018
02/08/1964	01/09/1964	27/02/2018
02/09/1964	01/10/1964	04/01/2018
02/10/1964	01/11/1964	12/11/2017
02/11/1964	01/12/1964	19/09/2017
02/12/1964	01/01/1965	29/07/2017
02/01/1965	01/02/1965	04/06/2017
02/02/1965	01/03/1965	11/04/2017
02/03/1965	01/04/1965	21/02/2017
02/04/1965	01/05/1965	29/12/2016
02/05/1965	01/06/1965	06/11/2016
02/06/1965	01/07/1965	13/09/2016
02/07/1965	01/08/1965	23/07/2016
02/08/1965	01/09/1965	29/05/2016
02/09/1965	01/10/1965	05/04/2016
02/10/1965	01/11/1965	13/02/2016
02/11/1965	01/12/1965	20/12/2015
02/12/1965	01/01/1966	29/10/2015
02/01/1966	01/02/1966	05/09/2015
02/02/1966	01/03/1966	12/07/2015
02/03/1966	01/04/1966	24/05/2015
*Date of Birth*	*Date of Birth*	*Date of end of protection*
---	---	---
*From*	To
02/04/1972	01/05/1972	31/03/2022
02/05/1972	01/06/1972	06/02/2022
02/06/1972	01/07/1972	14/12/2021
02/07/1972	01/08/1972	23/10/2021
02/08/1972	01/09/1972	29/08/2021
02/09/1972	01/10/1972	06/07/2021
02/10/1972	01/11/1972	15/05/2021
02/11/1972	01/12/1972	21/03/2021
02/12/1972	01/01/1973	28/01/2021
02/01/1973	01/02/1973	05/12/2020
02/02/1973	01/03/1973	11/10/2020
02/03/1973	01/04/1973	22/08/2020
02/04/1973	01/05/1973	28/06/2020
02/05/1973	01/06/1973	07/05/2020
02/06/1973	01/07/1973	14/03/2020
02/07/1973	01/08/1973	21/01/2020
02/08/1973	01/09/1973	28/11/2019
02/09/1973	01/10/1973	05/10/2019
02/10/1973	01/11/1973	13/08/2019
02/11/1973	01/12/1973	20/06/2019
02/12/1973	01/01/1974	28/04/2019
02/01/1974	01/02/1974	05/03/2019
02/02/1974	01/03/1974	10/01/2019
02/03/1974	01/04/1974	22/11/2018
02/04/1974	01/05/1974	29/09/2018
02/05/1974	01/06/1974	07/08/2018
02/06/1974	01/07/1974	14/06/2018
02/07/1974	01/08/1974	22/04/2018
02/08/1974	01/09/1974	27/02/2018
02/09/1974	01/10/1974	04/01/2018
02/10/1974	01/11/1974	12/11/2017
02/11/1974	01/12/1974	19/09/2017
02/12/1974	01/01/1975	29/07/2017
02/01/1975	01/02/1975	04/06/2017
02/02/1975	01/03/1975	11/04/2017
02/03/1975	01/04/1975	21/02/2017
02/04/1975	01/05/1975	29/12/2016
02/05/1975	01/06/1975	06/11/2016
02/06/1975	01/07/1975	13/09/2016
02/07/1975	01/08/1975	23/07/2016
02/08/1975	01/09/1975	29/05/2016
02/09/1975	01/10/1975	05/04/2016
02/10/1975	01/11/1975	13/02/2016
02/11/1975	01/12/1975	20/12/2015
02/12/1975	01/01/1976	29/10/2015
02/01/1976	01/02/1976	05/09/2015
02/02/1976	01/03/1976	12/07/2015
02/03/1976	01/04/1976	24/05/2015
*Years’ service at 1 April 2012*	*Years’ service at 1 April 2012*	*Date of end of protection*
---	---	---
*years*	*months*
19	11	31/03/2022
19	10	06/02/2022
19	9	14/12/2021
19	8	23/10/2021
19	7	29/08/2021
19	6	06/07/2021
19	5	15/05/2021
19	4	21/03/2021
19	3	28/01/2021
19	2	05/12/2020
19	1	11/10/2020
19	0	22/08/2020
18	11	28/06/2020
18	10	07/05/2020
18	9	14/03/2020
18	8	21/01/2020
18	7	28/11/2019
18	6	05/10/2019
18	5	13/08/2019
18	4	20/06/2019
18	3	28/04/2019
18	2	05/03/2019
18	1	10/01/2019
18	0	22/11/2018
17	11	29/09/2018
17	10	07/08/2018
17	9	14/06/2018
17	8	22/04/2018
17	7	27/02/2018
17	6	04/01/2018
17	5	12/11/2017
17	4	19/09/2017
17	3	29/07/2017
17	2	04/06/2017
17	1	11/04/2017
17	0	21/02/2017
16	11	29/12/2016
16	10	06/11/2016
16	9	13/09/2016
16	8	23/07/2016
16	7	29/05/2016
16	6	05/04/2016
16	5	13/02/2016
16	4	20/12/2015
16	3	29/10/2015
16	2	05/09/2015
16	1	12/07/2015
16	0	24/05/2015
*Sum of pensionable service and age at 1 April 2012*	*Sum of pensionable service and age at 1 April 2012*	*Date of end of protection*
---	---	---
*years*	*months*
59	11	31/03/2022
59	10	06/02/2022
59	9	14/12/2021
59	8	23/10/2021
59	7	29/08/2021
59	6	06/07/2021
59	5	15/05/2021
59	4	21/03/2021
59	3	28/01/2021
59	2	05/12/2020
59	1	11/10/2020
59	0	22/08/2020
58	11	28/06/2020
58	10	07/05/2020
58	9	14/03/2020
58	8	21/01/2020
58	7	28/11/2019
58	6	05/10/2019
58	5	13/08/2019
58	4	20/06/2019
58	3	28/04/2019
58	2	05/03/2019
58	1	10/01/2019
58	0	22/11/2018
57	11	29/09/2018
57	10	07/08/2018
57	9	14/06/2018
57	8	22/04/2018
57	7	27/02/2018
57	6	04/01/2018
57	5	12/11/2017
57	4	19/09/2017
57	3	29/07/2017
57	2	04/06/2017
57	1	11/04/2017
57	0	21/02/2017
56	11	29/12/2016
56	10	06/11/2016
56	9	13/09/2016
56	8	23/07/2016
56	7	29/05/2016
56	6	05/04/2016
56	5	13/02/2016
56	4	20/12/2015
56	3	29/10/2015
56	2	05/09/2015
56	1	12/07/2015
56	0	24/05/2015

Signed

JOHN SWINNEY — A member of the Scottish Government — 22nd January 2015

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Part 1 of these Regulations establishes a scheme for the payment of pensions and other benefits to firefighters in Scotland from 1st April 2015. The scheme so established is a career average revalued earnings scheme.

Part 2 contains provisions appointing the Scottish Ministers as “scheme manager” and permitting the delegation of the scheme manager’s functions under these Regulations.

Part 3 provides for scheme membership. It sets out the key concepts of scheme employment and pensionable earnings. It contains eligibility and auto-enrolment provisions.

Part 4 provides for the establishment of a member’s pension accounts in relation to a continuous period of pensionable service under this scheme. It also provides for the establishment of a pension credit member’s account.

Part 5 provides for a member’s entitlement to payment of retirement benefits including partial retirement benefits and ill-health benefits. It also provides for the assignation of benefits. It sets out the key concept of qualifying service.

Part 6 provides for death benefits payable to surviving adults and eligible children and for payment of lump sum benefits.

Part 7 provides for benefits for pension credit members.

Part 8 provides for the payment of contributions by members and employers.

Part 9 provides for making and receiving transfer payments.

Part 10 provides for actuarial valuations.

Part 11 provides for the determinations of questions and appeals.

Part 12 contains supplementary provisions on payment of pensions, forfeiture and set off, payment and deduction of tax.

Schedule 1 makes provision for payments for extra pension.

Schedule 2 makes transitional provision.

An impact assessment has not been prepared for this instrument as no impact on the costs of business or the voluntary sector is foreseen.

Footnotes

[^f00001]: 2013 c.25.

[^f00002]: See paragraph 6 of Schedule 1 to the Public Service Pensions Act 2013 for the definition of “fire and rescue workers”.

[^f00003]: S.I. 1992/129. The name of the scheme was changed to the Firefighters’ Pension Scheme by article 4(1) of S.I. 2004/2306. Other amendments made are not relevant to these Regulations.

[^f00004]: 2004 c.12.

[^f00005]: S.S.I. 2007/199; Schedule 1 is the subject of amendments not relevant to these Regulations.

[^f00006]: 1971 c.56.

[^f00007]: 1993 c.48.

[^f00008]: 1999 c.30.

[^f00009]: 1996 c.18; section 75B was inserted by the Employment Act 2002 (c.22), section 3.

[^f00010]: Section 73 was substituted by the Employment Relations Act 1999 (c.26) section 7 and Schedule 4.

[^f00012]: Section 228 was substituted by the Finance Act 2011 (c.11), Schedule 17, paragraphs 1 and 4 and was amended by the Finance Act 2013 (c.29), section 49.

[^f00013]: Section 227 was amended by the Finance Act 2009 (c.10), Schedule 2, paragraphs 10 and 15 and the Finance Act 2011, Schedule 16, paragraph 45 and Schedule 17, paragraphs 1 and 3.

[^f00014]: The Scottish Fire and Rescue Service was established by section 1A of the Fire (Scotland) Act 2005 (asp 5); section 1A of that Act was inserted by section 101 of the Police and Fire Reform (Scotland) Act 2012 (asp 8).

[^f00015]: Section 8(2) was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c.7), section 1(5) and Welfare Reform and Pensions Act 1999 (c.30), section 39(1) and (4). Section 8(2) of PIA 1971 may be applied subject to such modifications, adaptations and exceptions as may be specified in regulations under section 5(3) of that Act.

[^f00016]: Section 14 was amended by the Pensions Act 1995 (c.26), Schedule 5, paragraph 27 and Schedule 7 Part 3, the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c.2), Schedule 1, paragraph 38 and the Proceeds of Crime Act 2002 (c.29) Schedule 11, paragraphs 1 and 22.

[^f00017]: Section 17 was amended by the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c.2), Schedule 1, paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c.19), Schedule 5, paragraph 1 and Schedule 9 Part 3; the Pensions Act 2004 (c.35), section 284(2); the Pensions Act 2007 (c.22), section 14(2); the Marriage (Same Sex Couples) Act 2013 (c.30), Schedule 4, paragraphs 18 and 20; and S.I. 2005/2050 and 2014/560.

[^f00018]: Section 109 was amended by the Pensions Act 1995 (c.26), section 55 and S.I. 2005/2050.

[^f00019]: Section 15A was inserted by the Welfare Reform and Pensions Act 1999 (c.30), section 32(1) and (3).

[^f00020]: Under section 9 of the 2013 Act the change in earnings to be applied in a period is the percentage increase or decrease as a Treasury order under that section may specify in relation to the period.

[^f00021]: 1983 c.54; the definition of “competent authority” was inserted by S.I. 2007/3101.

[^f00022]: Relevant amendments were made to section 1 by the Pension Act 2004 (c.35), section 239 and by S.I. 2007/3014.

[^f00023]: Section 71 was substituted by the Employment Relations Act 1999.

[^f00024]: S.I. 1999/3312, to which there are amendments not relevant to these Regulations.

[^f00025]: S.I. 2002/2788.

[^f00026]: 1995 c.26.

[^f00027]: See section 18(2) of the 2013 Act for the meaning of “existing scheme”.

[^f00028]: 1996 c.14.

[^f00029]: A copy is available at http://www.local.gov.uk/c/document_library/get_file?uuid=326723e9-8192-4798-89bb-d152fb05fa5f&groupId=10180.

[^f00030]: 1992 c.4. Section 171ZL was inserted by the Employment Act 2002 (c.22) section 4.

[^f00031]: Sections 171ZA and 171ZB were inserted by the Employment Act 2002, section 2. Subsections (1) of those sections were amended by the Work and Families Act 2006 (c.18), Schedule 1, paragraphs 12 and 13.

[^f00033]: 1992 c.52.

[^f00034]: S.I. 1996/1172.

[^f00035]: See section 4(6) of the 2013 Act which sets out when statutory pension schemes are “connected”.

[^f00036]: S.I. 2010/772.

[^f00037]: See section 37 of the 2013 Act for the meaning of “pensionable service”.

[^f00038]: 2008 c.30.

[^f00039]: Regulation 116 (refund of all member contributions and payments for extra pension made by member) provides for extinguishment of rights following the refund of all member contributions and payments for extra pension made by the member. Regulation 128 (effect of transfers-out) provides for extinguishment of rights following the making of a transfer payment.

[^f00040]: Part 4A was inserted by the Welfare Reform and Pensions Act 1999 (c.30) section 37.

[^f00041]: Regulation 142 (role of IQMP in determinations by the scheme manager) requires the scheme manager to obtain the opinion of the IQMP in certain circumstances.

[^f00042]: See section 241 of the Finance Act 2004.

[^f00043]: Section 167 was amended by the Finance Act 2007 (c.11), Schedule 20, paragraph 22 and the Finance Act 2011 (c.11), Schedule 16, paragraph 11. See also Part 2 of Schedule 28 to that Act for the meaning of expressions used in section 167.

[^f00044]: Section 17 was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2), Schedule 1, paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c.19), Schedule 5, paragraph 1 and Schedule 9, Part 3; the Pensions Act 2004 (c.35), section 284(2); the Pensions Act 2007 (c.22), section 14(2); the Marriage (Same Sex Couples) Act 2013 (c.30), Schedule 4, paragraphs 18 and 20; and S.I. 2005/2050 and S.I. 2014/560.

[^f00045]: S.I. 1996/1172. Regulation 60 was substituted by S.I. 2006/744, S.I. 2006/1337, S.I. 2009/2930 and S.I. 2010/499.

[^f00046]: 1951 c.65.

[^f00047]: Chapter 5 of Part 4 of PSA 1993 was inserted by section 264 of the Pensions Act 2004 (c.35).

[^f00048]: 1995 c.26.

[^f00049]: S.I. 2008/649.

[^f00050]: 1995 c.26. Section 50 has been substituted by virtue of section 273 of the Pensions Act 2004 (c.35).

[^f00051]: S.I. 2008/649.

[^f00052]: Under section 9 of the 2013 Act, the change in earnings to be applied in a period is the percentage increase or decrease as a Treasury order under that section may specify in relation to the period.

[^f00053]: Subsection (2B) was inserted by the Pensions Act 1995 (c.26), section 136(3) and amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2), Schedule 1, paragraph 35.

[^f00054]: S.I. 1996/1172. Regulation 60 was substituted by S.I. 2006/744 and amended by S.I. 2006/1337, S.I. 2009/2930 and S.I. 2010/499.

[^f00055]: S.I. 1997/785. Regulation 2 was amended by S.I. 2002/681, S.I. 2005/706, S.I. 2006/744, S.I. 2006/778 and S.I. 2009/2930.

[^f00056]: Paragraph 7 was amended by Finance Act 2011 (c.11), Schedule 16, paragraphs 23 and 29 and Schedule 18, paragraphs 1, 3 and 4 and S.I. 2006/572.

[^f00057]: Paragraph 20 was amended by Finance Act 2011 (c.11), Schedule 16, paragraphs 32 and 39 and Schedule 18, paragraphs 1, 3 and 6.

[^f00058]: S.I. 2000/1054. Regulation 3 was amended by S.I. 2009/2930.

[^f00059]: 1965 c.32; there are amendments to section 6 which are not relevant to this instrument.

[^f00060]: Section 17 was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2), Schedule 1 paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c.19), Schedule 5, paragraph 1 and Schedule 9, Part 3; the Pensions Act 2004 (c.35), section 284(2); the Pensions Act 2007 (c.22), section 14(2); the Marriage (Same Sex Couples) Act 2013 (c.30), Schedule 4, paragraphs 18 and 20; and S.I. 2005/2050 and S.I. 2014/560.

[^f00061]: 1989 c.6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”.

[^f00062]: Section 124(1) was amended by the Welfare Reform and Pensions Act 1999 (c.30), Schedule 12, paragraphs 43 and 61, the Child Support, Pensions and Social Security Act 2000 (c.19), Schedule 5, paragraph 8, the Pensions Act 2004, section 7(2), Schedule 12, paragraphs 34, 43 and 69 and Schedule 13, Part 1 and S.I. 2005/2053, S.I. 2006/745 and S.I. 2014/560.

[^f00063]: Section 91(5)(d) was amended by the Welfare Reform and Pensions Act 1999 (c.30), Schedule 12, paragraphs 43 and 57. See S.I. 1997/785 which prescribes the transfer credits.

[^f00064]: S.I. 2006/567; regulation 14A was inserted by regulations 2 and 8 of S.I. 2011/1797.

[^f00065]: 2004 c.12; section 237B was inserted by the Finance Act 2011 (c.11), Schedule 17, paragraph 15 and was mended by the Finance Act 2013 (c.29), Schedule 46, paragraphs 119 and 129.

[^f00066]: See section 18(2) of the 2013 Act for the meaning of “existing scheme”.

Establishment of pension board

5A

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

(2) The pension board is responsible for assisting the scheme manager in relation to securing compliance with—

(a) these Regulations;

(b) any other legislation relating to the governance and administration of this scheme and any connected scheme; and

(3) The scheme manager is to determine the process by which the pension board discharges its functions.

Membership of pension board

5B

(1) Subject to paragraph (2), the scheme manager may determine—

(a) the membership of the pension board;

(b) the manner in which the members of the pension board may be appointed and removed; and

(2) The pension board is to include equal numbers of members representing the authority and members of the scheme.

Establishment of scheme advisory board

5C

(1) A scheme advisory board (“the Scottish Firefighters’ Pension Scheme Advisory Board”) is established.

(2) The scheme advisory board is responsible for providing advice to the scheme manager, at the scheme manager’s request, on the desirability of changes to this scheme.

(3) The scheme manager is to determine the process by which the scheme advisory board discharges its functions.

Membership of scheme advisory board

5D

The scheme manager may determine—

(a) the membership of the scheme advisory board;

(b) the manner in which members of the scheme advisory board may be appointed and removed; and

Conflict of interest

5E

(1) The scheme manager must be satisfied that—

(a) any person to be appointed as a member of the pension board does not have a conflict of interest within the meaning of section 5(5) of the 2013 Act;

(b) any person to be appointed as a member of the scheme advisory board does not have a conflict of interest within the meaning of section 7(5) of the 2013 Act.

(2) The scheme manager must be satisfied from time to time that none of the members of the pension board or of the scheme advisory board has a conflict of interest.

(3) A person who is to be appointed as a member of a relevant board must provide the scheme manager with such information as the scheme manager reasonably requires for the purposes of paragraph (1).

(4) A person who is a member of a relevant board must provide the scheme manager with such information as the scheme manager reasonably requires for the purposes of paragraph (2).

Option to commute part of an equivalent amount

71A

(1) A member who becomes entitled to the immediate payment of an equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the 1992 Scheme lower tier ill-health pension may opt under this regulation to exchange part of the pension for a lump sum.

(2) The option may only be exercised—

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

(b) before the first payment of the equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the 1992 Scheme lower tier ill-health pension is made.

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

(a) in the case of a person who is a connected member of the NFPS in accordance with paragraphs (2) and (4) of rule 9 (commutation : general) of Part 3 of the NFPS, and

(b) in the case of a person who is a connected special member of the NFPS in accordance with paragraphs (2A), (4) and (4A) of rule 9 of Part 3 of that Scheme.

(4) Where the person is entitled to the immediate payment of an equivalent amount to the 1992 Scheme lower tier ill-health pension and exercises the option to commute under this regulation, the lump sum is calculated in accordance with rule B7 (commutation-general provision) of the 1992 Scheme.

Employer cost cap

140A

(1) The employer cost cap for this scheme is 15.8% of pensionable earnings of members of this scheme.

(2) Where the cost of this scheme, calculated following a valuation in accordance with Treasury directions under section 11 of the 2013 Act, is more than the margins specified in regulations made under section 12(5) of the 2013 Act (“the Cost Cap Regulations”) above or below the employer cost cap, the Scottish Ministers must follow the procedure specified in paragraph (3) for reaching agreement with the scheme manager, the authority and members (or representatives of members) as to the steps required to achieve the target cost specified in the Cost Cap Regulations.

(3) The procedure specified for the purposes of section 12(6)(a) of the 2013 Act is consultation for such period as the Scottish Ministers consider appropriate with the Scottish Firefighters’ Pension Scheme Advisory Board with a view to reaching an agreement endorsed by all members of that Board.

(4) If, following such consultation, agreement is not reached within 3 months of the date on which the consultation period ends, the Scottish Ministers must take steps to adjust the rate at which benefits accrue under regulation 34 (amount of pension for a scheme year) so that the target cost of this scheme is achieved.

PART 3A — Payment of ill-health benefits to transition members

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

22

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

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

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

(2) If this paragraph applies—

(a) neither a lower tier ill-health pension nor a higher tier ill-health pension are payable under rule 2 (awards on ill-health retirement) of Part 3 (personal awards) of the NFPS; and

(b) an ill-health award is payable under this scheme in accordance with this paragraph.

(3) If the member meets the conditions only for a lower tier ill-health pension under this scheme the annual rate of a lower tier ill-health pension payable under this scheme is the sum of—

(a) the annual rate of a lower tier ill-health pension payable under this scheme; and

(b) an amount payable under regulation 65(3) (entitlement to lower tier ill-health pension and to higher tier ill-health pension).

(4) Where the member meets the conditions for a higher tier ill-health pension under this scheme, the adjusted lower tier ill-health pension in regulation 66(4) (annual rate of ill-health awards) includes the amount in sub-paragraph (3)(b) for the purposes of the calculation of the annual rate of the higher tier ill-health pension.

(5) If, after an ill-health award becomes payable under this scheme, a transfer value payment is made under Chapter 2 (transfers out of the Scheme) of Part 12 (transfers into and out of the Scheme) of the NFPS in respect of the member’s rights under that Scheme and the transfer relates to a period of service included as qualifying service in relation to the member’s retirement account, the scheme manager must deduct from the ill-health award the amount in respect of service in the NFPS which is equal to the value represented by that transfer value payment.

(6) In this paragraph—

“relevant scheme employment” means the continuous period of pensionable service in scheme employment in relation to the active member’s account to which the qualifying service for that connected member of the NFPS, or connected special member of the NFPS, was added for the purposes of regulation 57 (qualifying service).

Transition member who reaches normal pension age under the NFPS

23

(1) This paragraph applies in relation to a transition member with continuity of service who is receiving payment of an ill-health award in accordance with paragraph 22.

(2) When the member reaches normal pension age under the NFPS—

(a) the equivalent amount to the NFPS lower tier ill-health pension specified under regulation 59(2)(ba) (annual rate of retirement pension (active members)) ceases to be payable under this scheme; and

(b) the member becomes entitled under the NFPS to the immediate payment of a continued pension of a sum equal to the annual rate of the equivalent amount to the NFPS lower tier ill-health pension payable immediately the day before the member reaches normal pension age.

Transition member who has not reached normal pension age under the 1992 Scheme

24

(1) This paragraph applies in relation to a transition member who—

(a) was in pensionable service in the 1992 Scheme until the day before the transition date; and

(b) has continued in pensionable service in relevant scheme employment, or has been treated as an active member of this scheme in relation to that employment, until that member became entitled to an ill-health award under this scheme; and

(c) has not reached normal pension age under the 1992 Scheme or the age at which the conditions of rule B1 (ordinary pension) as modified by rule B1A (continuous service pension) of that Scheme are satisfied.

(2) If this paragraph applies—

(a) neither a lower tier ill-health pension nor a higher tier ill-health pension are payable under rule B3 (ill health awards) of the 1992 Scheme; and

(b) an ill-health award is payable from this scheme.

(3) If the member meets the conditions only for a lower tier ill-health pension under this scheme, the annual rate of a lower tier ill-health pension payable under this scheme is the sum of—

(a) the annual rate of a lower tier ill-health pension payable under this scheme; and

(b) an amount payable under regulation 65(3) (entitlement to lower tier ill-health pension and to higher tier ill-health pension).

(4) If the member meets the conditions for a higher tier ill-health pension under this scheme, the adjusted lower tier ill-health pension in regulation 66(4) (annual rate of ill-health awards) includes the amount in sub-paragraph (3)(b) for the purposes of the calculation of the annual rate of the higher tier ill-health pension.

(5) If, after an ill-health award becomes payable under this scheme, a transfer value payment is made under rule F9 (payment of transfer value) of the 1992 Scheme in respect of the member’s rights under that Scheme and the transfer relates to a period of service included as qualifying service in relation to the member’s retirement account, the scheme manager must deduct from the amount of the ill-health award an amount in respect of service in the 1992 Scheme which is equal to the value represented by that transfer value payment.

(6) In this paragraph—

“relevant scheme employment” means the continuous period of pensionable service in scheme employment in relation to the active member’s account to which the pensionable service in the 1992 Scheme was added for the purposes of regulation 57 (qualifying service).

Transition member who reaches normal pension age under the 1992 Scheme

25

(1) This paragraph applies in relation to a transition member who is receiving the payment of an ill-health award in accordance with paragraph 24.

(2) When the member reaches normal pension age under the 1992 Scheme or the age for retirement ascertained under rule B1A(3)(a) of that Scheme—

(a) the member ceases to be entitled to the immediate payment of the equivalent amount to the 1992 Scheme lower tier ill-health pension under regulation 65(3)(b) (entitlement to lower tier ill-health pension and to higher tier ill-health pension) under this scheme; and

(b) the member becomes entitled under the 1992 Scheme to the immediate payment of a continued pension of a sum equal to the annual rate of the equivalent amount of the 1992 Scheme lower tier ill-health pension payable immediately before the date on which the member reaches normal pension age or the age for retirement ascertained under rule B1A(3)(a) of the 1992 Scheme.

PART 3B — Payment of death benefits in respect of transition members

Annual rate of pensions for surviving partners payable under this scheme when certain transition members die in service with accrued benefits in the 1992 Scheme

26

(1) This paragraph applies in relation to a transition member who—

(a) was in pensionable service in the 1992 Scheme until the day before the transition date;

(b) has continued in pensionable service in scheme employment, or to be treated as an active member of this scheme, until that member dies; and

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