The Firefighters’ Pension Scheme (Wales) Regulations 2015

• (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 1 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, to an ordinary pension under rule B1, to a short service award under rule B2 or to 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 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 was an active member, or eligible to be an active member, of the NFPS on the scheme closing date;

• (b) on 31 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—

• (i) is an active member of the 1992 Scheme P would, unless P dies, reach normal pension age under the 1992 Scheme during the period beginning with 2 April 2022 and ending with 31 March 2026; or

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

• (3) This sub-paragraph applies if P—

• (a) 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 31 March 2012;

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

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

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

• (ii) under P’s transitional scheme on or before 1 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 31 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—

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

• (ii) under P’s transitional scheme on or before 1 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 31 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—

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

• (ii) under P’s transitional scheme on or before 1 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) of that Act) 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 — 1992 Scheme

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

Signed

Leighton Andrews — Minister for Public Services, one of the Welsh Ministers — 9 March 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 Wales from 1 April 2015. The scheme so established is a career average revalued earnings scheme.

Part 2 contains provisions appointing fire and rescue authorities as “scheme managers” and permitting the delegation of the Welsh Ministers’ and the scheme managers’ functions under these Regulations. Part 2 also contains provisions in relation to the establishment, membership and operation of Local Pensions Boards and the Firefighters’ Scheme Advisory Board for Wales.

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 assignment 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 payments to be made into and out of the Firefighters’ Pension Fund.

Part 10 provides for making and receiving transfer payments.

Part 11 provides for actuarial valuations and provides for an employer cost cap which is a percentage of the pensionable earnings of the members of the scheme.

Part 12 provides for the determinations of questions and appeals.

Part 13 contains supplementary provisions on payment of pensions, forfeiture and set off, payment and deduction of tax.

Schedule 1 makes provision for payments for added pension.

Schedule 2 makes transitional provision.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Fire and Armed Forces Branch, Welsh Government, Rhydycar, Merthyr Tydfil, CF48 1UZ or 0300 062 8221.

Footnotes

Option to commute part of an equivalent amount

80A

• (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.

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

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

• (2) If this paragraph applies—

• (a) neither a lower tier ill-health pension nor a higher tier ill-health pension is payable under rule 2 of Part 3 (awards on ill-health retirement) 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 74 (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 75(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” (“cyflogaeth gynllun berthnasol”) 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 66 (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 68(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 before the date on which 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 is payable under rule B3 (ill health awards) of the 1992 Scheme; and

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

• (3) If the member meets the conditions for a lower tier ill-health pension only 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 74(4) (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 75(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 that 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” (“cyflogaeth gynllun berthnasol”) 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 66 (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 74(4)(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

• (c) dies as an active member of this scheme.

• (2) Awards for surviving spouses and civil partners are not payable under Part C (awards on death: spouses) of the 1992 Scheme in respect of a member to whom this paragraph applies.

• (3) A surviving spouse or civil partner of a member to whom this paragraph applies is not entitled to receive a bereavement pension under rule E8 of the 1992 Scheme.

Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the NFPS

27

• (1) This paragraph applies in relation to a transition member with continuity of service who is a connected member of the NFPS or a connected special member of the NFPS—

• (a) who dies as an active member of this scheme; and

• (b) whose period of qualifying service is at least 3 months.

• (2) Pensions for an eligible child are not payable under the NFPS in respect of that member.

Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme

28

• (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 has been treated as an active member of this scheme, until that member dies; and

• (c) dies as an active member of this scheme.

• (2) Awards for an eligible child are not payable under Part D (awards on death – children) and a bereavement pension is not payable under rule E8A of the 1992 Scheme in respect of that member.

Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the NFPS

29

• (1) This paragraph applies in relation to a transition member (T) who is a member of the NFPS and who dies as an active member of this scheme.

• (2) Subject to sub-paragraph (3), where T dies as a pensioner member of the NFPS, the amount of the lump sum death benefit payable under this scheme is the greater of the amount of the lump sum death benefit payable under regulation 105(2) and the amount of post-retirement death grant payable under rule 2 (post-retirement death grant) of Part 5 of the NFPS.

• (3) Where T at the time of T’s death was a pensioner member of this scheme and an active member of this scheme, and regulation 107 (lump sum payable on death in certain cases) applies, in a case where the greater amount of the lump sum death benefit payable is that under regulation 106 (lump sum payable on death of pensioner member), “regulation 105” in sub-paragraph (2) is to be read as “regulation 106”.

Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme

30

• (1) This paragraph applies in relation to a transition member (T) who is a member of the 1992 Scheme and who dies as an active member of this scheme.

• (2) Sub-paragraph (3) applies where paragraph (7) of rule A3 of the 1992 Scheme applied to T immediately before T died and a lump sum death grant of an amount specified in regulation 105(2) (lump sum payable on death of active member) of this scheme is payable to those persons that the scheme manager determines under regulation 104 (person to whom lump sum death benefit payable) and—

• (a) a lump sum death grant has been paid under rule E1 of the 1992 Scheme,

• (b) a payment of the balance of contributions has been made under rule E4 of the 1992 Scheme, or

• (c) a dependent relative’s gratuity has been paid under rule E3 of the 1992 Scheme.

• (3) Where this sub-paragraph applies, the payments which have been made and are referred to in paragraphs (a), (b) or (c) of sub-paragraph (2) must be deducted from the lump sum death grant payable under regulation 105.

• (4) Sub-paragraph (5) applies where T dies as a deferred member of the 1992 Scheme or in receipt of a pension from that scheme and a lump sum death grant of an amount specified in regulation 105(2) of this scheme is payable to those persons that the scheme manager determines under regulation 104 and—

• (a) a dependent relative’s gratuity has been paid under rule E3 of the 1992 Scheme, or

• (b) an amount of post retirement death grant has been paid under rule E4.

• (5) Where this sub-paragraph applies, the payments which are referred to in paragraphs (a) or (b) of sub-paragraph (4)and which have been made must be deducted from the amount of lump sum death grant payable under regulation 105.

PART 3C — Transitional provisions relating to the NFPS and the 1992 Scheme

Pensionable service under the NFPS

31

• (1) This paragraph applies in relation to a transition member (T) who is a connected member of the NFPS, or a connected special member of the NFPS, and has continuity of service.

• (2) The following provisions of Chapter 2 (purchase of additional service) of Part 11 (pensionable pay, pension contributions and purchase of additional service) of the NFPS continue to apply after the transition date as if T continued in pensionable service under that scheme—

• (a) the provisions relating to the payment of periodical contributions for the purchase of additional service if T had made an election to purchase additional service under rule 6 (election to purchase additional service) ...; and

• (b) the provisions relating to the payment of the mandatory special period pension contributions payable in respect of an election to purchase service during the limited period under rule 6A (election to purchase service during the limited period).

• (3) In determining whether T qualifies under the NFPS for retirement benefits (other than an award on ill-health retirement or a deferred pension), T’s pensionable service under the NFPS terminates when T’s pensionable service under this scheme terminates.

Final salary of certain transition members for any purposes of the NFPS

32

• (1) This paragraph applies to a transition member with continuity of service (T) who is in pensionable service under this scheme and is a member of the NFPS.

• (2) Subject to sub-paragraphs (3) to (5), in determining T’s final pensionable pay for any purposes of the NFPS under Schedule 7 to the 2013 Act (final salary link)—

• (a) the provisions of paragraph 1 or paragraph 2 of that Schedule apply as if the reference to “final salary” were a reference to “final pensionable pay”, and

• (b) pensionable pay derived from service under this scheme is to be regarded as derived from service under the NFPS.

• (3) Where T’s pensionable pay derived from service under this scheme at a time when T’s final pensionable pay is determined for any purposes of the NFPS under Schedule 7 (final salary link) to the 2013 Act is lower than T’s pensionable pay derived from service under the NFPS on the day before the transition date—

• (a) sub-paragraph (2) does not apply; and

• (b) T’s final pensionable pay is determined in accordance with rule 1 (pensionable pay) and rule 2 (final pensionable pay) of Part 11 of the NFPS.

• (4) Where T’s pensionable pay derived from service under this scheme at the time when T’s final pensionable pay is determined for any purposes of the NFPS under Schedule 7 to the 2013 Act (final salary link) is lower than the pensionable pay for any year after the transition date, the pensionable pay for the year of service before the reduction in pensionable pay is to be regarded for the purposes of Schedule 7 as the pensionable pay derived from service under the NFPS.

• (5) The definition of pensionable pay derived from service under this scheme in regulation 26 (pensionable pay) is modified for the purposes of sub-paragraphs (2) and (4) by the omission of paragraph (1)(d) of that regulation, and in a case where T is being paid an allowance or supplement within the meaning of paragraph (6) of rule 1 to Part 11 of the NFPS which the employer would have treated as pensionable under that scheme were the member still a firefighter member of that scheme, that amount is treated as included in pensionable pay for the purposes of determining T’s final pensionable pay under the NFPS.

Final salary of certain transition members for any purposes of the 1992 Scheme

33

• (1) This paragraph applies in relation to a transition member (T) with continuity of service who is in pensionable service under this scheme and is a member of the 1992 Scheme.

• (2) Subject to sub-paragraphs (3) to (5), in determining T’s average pensionable pay for any purposes of the 1992 Scheme under Schedule 7 to the 2013 Act (final salary link)—

• (a) the provisions of paragraph 1 of that Schedule apply as if the reference to “final salary” were a reference to “average pensionable pay”, and

• (b) pensionable pay derived from service under this scheme is to be regarded as derived from service under the 1992 Scheme.

• (3) Where T’s pensionable pay derived from service under this scheme at the time when T’s average pensionable pay is determined for any purposes of the 1992 Scheme under Schedule 7 to the 2013 Act (final salary link) is lower than T’s pensionable pay derived from service under the 1992 Scheme on the day before the transition date—

• (a) sub-paragraph (2) does not apply, and

• (b) T’s average pensionable pay is determined in accordance with rule G1 (pensionable pay and average pensionable pay) of the 1992 Scheme.

• (4) Where T’s pensionable pay derived from service under this scheme at the time when T’s average pensionable pay is determined for any purposes of the 1992 Scheme under Schedule 7 to the 2013 Act (final salary link) is lower than the pensionable pay for any year after the transition date, the pensionable pay for the year of service before the reduction in pensionable pay is to be regarded for the purposes of Schedule 7 as the pensionable pay derived from service under the 1992 Scheme.

• (5) The definition of pensionable pay derived from service under this scheme in regulation 26 is modified for the purposes of sub-paragraphs (2) and (4) by the omission of paragraph (1)(d) of that regulation, and in a case where the member of the 1992 Scheme is being paid an allowance or supplement within the meaning of paragraph (9) of rule G1 (pensionable pay and average pensionable pay) which the employer would have treated as pensionable pay under that Scheme were the member still entitled to reckon pensionable service in that Scheme, that amount is included in pensionable pay for the purposes of determining T’s average pensionable pay under the 1992 Scheme.

Continuous pensionable service under the 1992 Scheme

34

• (1) This paragraph applies to a transition member (T) who was in pensionable service under the 1992 Scheme on the date before that member’s transition date and joined this scheme on the transition date, and has remained in pensionable service under this scheme until the date on which T qualifies under the 1992 Scheme for an award under that scheme.

• (2) The requirement in paragraph (1) that T has remained in pensionable service under this scheme is satisfied where T has been or is treated as an active member of this scheme.

• (3) In determining whether T qualifies under the 1992 Scheme for retirement benefits (other than an award on ill-health retirement or to a deferred pension), T’s pensionable service under the 1992 Scheme terminates when T’s pensionable service under this scheme terminates.

• (4) For the purposes of calculating the pension under rule B1A of the 1992 Scheme and for the commutation under rule B7 (commutation – general provision) of that scheme, pensionable service under this scheme is reckonable under rule F2 (current service) of that scheme as 2015 pensionable service.

• (5) Where T had elected to pay periodical contributions for increased benefits under rule G6 (election to purchase increased benefits) of the 1992 Scheme, these continue to be payable as if T continued in pensionable service under the 1992 Scheme until T leaves pensionable service under the 2015 Scheme.

• (6) If after the transition date T returns to work following a period of maternity or adoption leave and is entitled to elect to pay pension contributions under rule G2A (optional pension contributions during maternity and adoption leave) of the 1992 Scheme in respect of that period, the election may only be made in respect of the period before the transition date.

• (7) Where this paragraph applies and T is entitled to an ordinary pension under rule B1 (ordinary pension) of the 1992 Scheme or a short service award under rule B2 (short service award) of that scheme, T’s ordinary pension or short service award, as the case may be, is calculated in accordance with Part 2A of Schedule 2 to the 1992 Scheme and Part 1 and Part 2 of Schedule 2 to that scheme do not apply.

Deferred member of the 1992 Scheme

35

A transition member with accrued benefits in the 1992 Scheme to whom paragraph 34 does not apply is a deferred member of the 1992 Scheme.

Deferred member of the NFPS

36

• (1) A transition member with continuity of service (T), who is a connected member of the NFPS or a connected special member of the NFPS, does not become a deferred member of that scheme unless T becomes a deferred member of this scheme 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.

• (2) If T opts out of this scheme in relation to a scheme employment, or leaves scheme employment before being entitled to a pension in relation to that pensionable service, and T has at least 3 months’ qualifying service—

• (a) T becomes a deferred member of the NFPS in relation to pensionable service under that scheme; and

• (b) any periodical payments for additional service under the NFPS cease to be payable.

• (3) If T re-enters pensionable service under this scheme after a gap in service not exceeding 5 years, T ceases to be a deferred member of the NFPS.

Scheme manager determines member of the NFPS is not entitled to an ill-health award

37

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

Scheme manager determines member of the 1992 Scheme is not entitled to an ill-health award

38

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

Repayment of contributions under the NFPS

39

If a transition member with continuity of service (T) opts out of this scheme and T has less than 3 months’ qualifying service in the NFPS and this scheme—

• (a) T must be repaid pension contributions and special pension contributions and mandatory special period pension contributions paid under the NFPS; and

• (b) any further periodical payments for additional service to be paid under the NFPS cease to be payable.

Qualifying for retirement benefits under the NFPS

40

In determining whether a transition member with continuity of service qualifies for retirement benefits under the NFPS, the member’s qualifying service includes the total of—

• (a) the member’s qualifying service under the NFPS; and

• (b) the member’s qualifying service under this scheme.

Qualifying for retirement benefits under the 1992 Scheme

41

In determining whether a transition member with continuity of service qualifies for retirement benefits under the 1992 Scheme, the member’s qualifying service includes the total of—

• (a) the member’s qualifying service under the 1992 Scheme; and

• (b) the member’s qualifying service under this scheme.

Final salary link not to apply again to a pension in payment under the NFPS

42

Where any element of a pension under the NFPS which is in payment under that Scheme has been calculated by reference to Schedule 7 (final salary link) to the 2013 Act, that element of the pension is not recalculated by reference to Schedule 7 in consequence of a subsequent period of pensionable public service (within the meaning of paragraph 3 of Schedule 7 to the 2013 Act).

Final salary link not to apply again to a pension in payment under the 1992 Scheme

43

Where any element of a pension under the 1992 Scheme which is in payment under that scheme has been calculated by reference to Schedule 7 (final salary link) to the 2013 Act, that element of the pension is not recalculated by reference to Schedule 7 (final salary link) to the 2013 Act in consequence of a subsequent period of pensionable public service (within the meaning of paragraph 3 to Schedule 7 to the Act).

PART 3D — Transfer of final salary benefits

Meaning of “final salary benefit”

44

• (1) In this Part, “final salary benefit” (“budd cyflog terfynolmeans benefit accrued under a final salary scheme, subject to sub-paragraph (2).

• (2) Where only part of the pension entitlement payable under a final salary scheme to or in respect of person which is based on the pensionable service of that person is or may be determined by reference to the person’s final salary, “final salary benefit” means the benefit in respect of which the pension entitlement is so determined.

Acceptance of club transfer value payments

45

Any part of a club transfer value payment from another scheme that relates to a member’s final salary benefit , apart from a payment from the 1992 Scheme as that scheme has effect in England, Scotland and Northern Ireland, must be paid into the NFPS.

Member of this scheme or the NFPS

46

• (1) This paragraph applies to a person who transfers final salary benefits into the NFPS.

• (2) Unless the person is a protected member of the NFPS, the person’s service in relation to the final salary benefits which have been transferred into the NFPS is taken to be qualifying service for the purposes of this scheme and the person—

• (a) becomes a member of this scheme; and

• (b) is taken to be a transition member with continuity of service.

Editorial notes