The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007

• (11) Where the service is as a retained firefighter, the Board shall determine the person’s retained pensionable service during the limited period by calculating the same proportion of whole-time service as that which his actual pensionable pay or, as the case may be, his pensionable pay as estimated by the Board under paragraph (9), bears to his reference pay for each year of service during that period.

• (12) The Board shall calculate the amount of the special pension contributions payable in respect of special pensionable service during the limited period by applying a rate determined by the Scheme Actuary having regard to the rate required by paragraph (1A) of article 63 (pension contributions) for the appropriate period for the person’s pensionable pay.

• (13) Within three months of receiving an application under paragraph (5), the Board shall give the applicant a notice setting out the period of service during the limited period which he may purchase, the amount of special pension contributions payable in respect of the mandatory special period, the amount of special pension contribution payable in respect of the remainder of his service during the limited period, the pensionable pay and in appropriate cases the final pensionable pay which the Board has determined was paid during the limited period.

• (14) Where it is not reasonably practicable to comply with any requirement set out in this article within the period specified, the Board or applicant as the case may be shall comply with that requirement as soon as reasonably practicable after the end of that period

Election to purchase additional service

Election to purchase service during the limited period

66A

• (1) A person who intends to join this Scheme or purchase additional service during the extended limited period as a special pensioner member shall elect to pay mandatory special period pension contributions in respect of his service during the mandatory special period.

• (2) A special pensioner member shall pay the mandatory special period pension contributions by way of a lump sum contribution which the special pensioner member may request the Board to deduct from any lump sum to which he is entitled under this Scheme—

• (a) pursuant to a notice to commute a portion of his pension under article 19 (commutation: general) of Part 3;

• (b) under paragraph (8) of article 11A (special member’s ordinary pension) or under paragraph (10) of article 12A (retrospective award on ill-health retirement) of Part 3.

• (c) under article 20 (commutation: small pensions) of Part 3.

• (3) A person who intends to join this Scheme or purchase additional service during the extended limited period as a special deferred member shall elect to pay mandatory special period pension contributions in respect of his service during the mandatory special period.

• (4) The mandatory special period pension contributions may be paid by way of a lump sum contribution or may be paid by periodic contributions which must be calculated in accordance with tables provided by the Scheme Actuary so as to discharge the person’s liability as follows—

• (a) over a period of 10 years, in relation to special period pension contributions which relate to service on or after 1 July 2000;

• (b) over a period of 20 years, in relation to special period pension contributions which relate to service before 1 July 2000.

• (5) A special deferred member shall cease to pay periodic contributions referred to in paragraph (4) on the date on which his special deferred pension becomes payable, and he may then pay within three months of that date a lump sum of an amount equivalent to the contributions which would otherwise be paid calculated in accordance with tables provided by the Scheme Actuary.

• (6) Where paragraph (5) applies, a special deferred member may pay all or part of the lump sum required by that paragraph by deduction from any lump sum which he may be entitled to receive pursuant to a notice to commute a portion of his pension under paragraph (8) of article 11A (special member’s ordinary pension) or paragraph (10) of article 12A (retrospective award on ill-health retirement) article 19 (commutation: general) or article 20 (commutation: small pensions) of Part 3.

• (7) Subject to paragraphs (11) and (12), a person who intends to join this Scheme or purchase additional service during the extended limited period as a special firefighter member shall elect to pay mandatory special period pension contributions in respect of his service during the mandatory special period.

• (7A) A person who intends to join this Scheme or purchase additional service during the extended limited period as a connected special member shall make the election in paragraph (7) and where a person elects to join this Scheme or purchase additional service during the extended limited period as a connected special member—

• (a) the reference to “special firefighter member” in this article and article 66B shall be treated as referring to a “connected special member”,

• (b) the paragraphs referring to a “special firefighter member” in this article and article 66B shall be treated as referring to a “connected special member”.

• (8) The mandatory special period pension contributions may be paid by way of a lump sum contribution or may be paid by periodic contributions which must be calculated in accordance with tables provided by the Scheme Actuary so as to discharge the person’s liability as follows—

• (a) over a period of 10 years, in relation to special period pension contributions which relate to service on or after 1 July 2000;

• (b) over a period of 20 years, in relation to special period pension contributions which relate to service before 1 July 2000.

• (9) If a special firefighter member makes a contributions election, or retires, he shall cease to pay periodic contributions and he may then pay within three months of the date of the contributions election a lump sum of an amount equivalent to the contributions which would otherwise be paid calculated in accordance with tables provided by the Scheme Actuary.

• (9A) Where a special firefighter member has not paid all the mandatory special period pension contributions before the date on which article 4B of Part 2 applies to that member, the member may continue to pay those contribution after that date.

• (10) Where paragraph (9) applies so that a lump sum may be payable as a result of his retirement, the member may pay all or part of the lump sum required by that paragraph by deduction from any lump sum which he may be entitled to receive pursuant to a notice to commute a portion of his pension under paragraph (8) of article 11A (special member’s ordinary pension), paragraph (10) of article 12A (retrospective award on ill-health retirement) article 19 (commutation: general) or article 20 (commutation: small pensions) of Part 3.

• (11) A special firefighter member who elects under paragraph (5) of article 81A of Part 12 to transfer his accrued rights in the Firefighters’ Pension Scheme to his special membership of this Scheme shall pay mandatory special period pension contributions for the period of his service during the mandatory special period from the later of the date on which his pensionable service under the Firefighters’ Pension Scheme ended and 1st July 2000.

• (12) A special firefighter member who elects under paragraph (5) of article 84A of Part 12 to convert his accrued rights as a special firefighter member to standard membership, shall pay mandatory special period pension contributions for the period of his service during the mandatory special period before 6th April 2006 and from that date shall pay pension contributions as if he had been a standard member until the date on which he joined this Scheme as a standard member.

• (13) Interest is payable in respect of the special pension contribution required to be paid in respect of a special member’s service during the mandatory special period as follows—

• (a) for the purposes of calculating interest under this paragraph it shall be assumed that in respect of the mandatory special period, pension contributions were payable by monthly periodic contributions from the first pay date following the start of the mandatory special period;

• (b) interest starts to accrue from the date that the first monthly contribution would have been paid in accordance with sub-paragraph (a) and ceases to accrue on the date that the lump sum contribution or final periodic contribution is paid in accordance with paragraphs (2), (4), (5), (8);

• (c) in relation to mandatory special period pension contributions which are paid by lump sum contribution, interest shall be calculated by applying the past interest rate to the contribution payable in accordance with article 63(1A) of Part 11 compounded monthly between the month each contribution would have been made in accordance with sub-paragraph (a) until the calculation date;

• (d) in relation to mandatory special period pension contributions which are paid by periodic contribution—

• (i) interest shall be calculated as for a lump sum contribution under sub-paragraph (c);

• (ii) the amount of interest payable shall then be adjusted in accordance with tables provided by the Scheme Actuary so as to allow for interest at the future interest rate in relation to the period from the calculation date to the date that the contribution is paid, so as to discharge liability over a period of ten years;

• (e) for the purpose of this article—

• “calculation date” means—in the case of a lump sum contribution, the date when the lump sum is paid; andin the case of payment of the mandatory special period pension contribution by periodic contribution, the date when the member joined this Scheme as a special member;

• “future interest rate” is a rate equivalent to 1.5% plus the FTSE Actuaries UK Gilt 10 years yield index less the average of the FTSE Actuaries UK Index-linked Gilt 5 to 15 years index with assumed inflation rates of 0% and 5%

• “past interest rate” is a rate equivalent to the interest available on the most recent issue of five-year fixed interest savings certificates from National Savings and Investments available on the 15th day of each month which would have been applicable to the period in question.

• (14) In respect of the pension contributions referred to at paragraph (12), interest is payable in respect of contributions payable from and including 6th April 2006, until the date on which the person joins this Scheme as a standard member (“the assumed standard period”).

• (15) Interest is payable in respect of the pension contribution required to be paid in respect of a special member’s service during the assumed standard period as follows—

• (a) for the purposes of calculating interest under this paragraph it shall be assumed that in respect of the assumed standard period, pension contributions were payable by monthly periodic contributions from the date that the member’s first standard monthly contributions would have been paid;

• (b) interest starts to accrue from the date that the first monthly contribution would have been paid in accordance with sub-paragraph (a) and ceases to accrue on the date that the lump sum contribution or final periodic contribution is paid in accordance with paragraphs (2), (4), (5) and (8);

• (c) in relation to assumed standard period pension contributions which are paid by lump sum contribution, interest shall be calculated by applying the past interest rate to the contribution payable in accordance with article 63(1) of Part 11 compounded monthly between the month each contribution would have been made in accordance with sub-paragraph (a) until the calculation date;

• (d) in relation to assumed standard pension contributions which are paid by periodic contribution—

• (i) interest shall be calculated as for a lump sum contribution under sub-paragraph (c);

• (ii) the amount of interest payable shall then be adjusted in accordance with tables provided by the Scheme Actuary so as to allow for interest at the future interest rate in relation to the period from the calculation date to the date that the contribution is paid, so as to discharge liability over a period of ten years;

• (e) for the purpose of this article—

• “assumed special period pension contributions” means the pension contribution payable in respect of a special member’s service during the assumed standard period under article 66A of Part 11;

• “calculation date” means—in the cast of lump sum contribution, the date when the lump sum is paid; andin the case of payment of the assumed standard period pension contribution by periodic contribution, the date when the member joined this Scheme as a special member;

• “future interest rate” is a rate equivalent to 1.5% plus the FTSE Actuaries UK Gilt 10 years yield index less the average of the FTSE Actuaries UK Index-linked Gilt 5 to 15 years index with assumed inflation rates of 0% and 5%;

• “past interest rate” is a rate equivalent to the interest available on the most recent issue of five-year fixed interest saving certificates from National Savings and Investments available on the 15th day of each month which would have been applicable to the period in question.

Election to purchase service during the limited period: supplemental provision

66B

• (1) Subject to paragraphs (12), (13) and (14), an election under article 66A must be made by giving written notice to the Board, which must be given—

• (a) where the Board gave notice under article 65A(13), during the period of four months beginning with the date on which such notice was given; or

• (b) where the Board gave notice under article 65B(8), during the period of six months beginning with the date on which such notice was given.

• (2) In preparing the tables required by paragraphs (5) and (9) of article 66A the Scheme Actuary must have regard to the rate of contribution referable to the period in respect of which the contribution relates and must use such other factors as he considers appropriate.

• (3) The period of a person’s service referred to in paragraphs (1), (3) or (7) of article 66A shall be that part of the service set out in the Board’s notice to him under article 65A(13) or article 65B(13) as the case may be in respect of which he elects to pay mandatory special period pension contributions from a date selected by him before 6th April 2006, or which applies under article 66A(11), and ending on the earlier of the date on which he joined this Scheme as a special member or a standard member and the date, if applicable, on which he was dismissed or retired from employment as a regular or retained firefighter.

• (4) Where a person is required under paragraph (2), or has chosen under paragraph (4) or (8) of article 66A, to pay a lump sum contribution and this sum has not been paid within six months of his election under paragraph (1), (4) or (8), or such longer period as the Board may notify in writing to the person, the election under paragraph (1), (4) or (8) as the case may be shall be treated as not having been made.

• (4A) Where a person is required under paragraph (2), or has chosen under paragraph (4), (8) or (9), of article 66A, to pay a lump sum contribution, this sum must be paid in full (subject to any deduction from the lump sum pursuant to paragraph (2), (6) or (10) of article 66A) before the pension to which the lump sum relates comes into payment.

• (5) Where a person has chosen under paragraph (4) or (8) of article 66A to pay periodic contributions—

• (a) where the first contribution has not been paid within three months of his election under paragraph (4) or (8), or such longer period as the Board may notify in writing to the person, the election shall be treated as not having been made;

• (b) where three or more consecutive periodic contributions have not been paid and the amount remains outstanding, the Board shall require, by written notice, the special member to pay the outstanding periodic contributions within a period of 28 days beginning with the date the notice is served on the special member, and to resume the periodical contributions;

• (c) if payment of the outstanding amount is not made within that period, or if a subsequent periodic contribution is not made within 28 days of it being due, the special member shall be treated as having ceased to pay mandatory special period contributions from the date that the last contribution was received and may not resume payment of such contributions.

• (6) Subject to paragraphs (8) and (11), where paragraph (5) or (9) of article 66A applies, and the special deferred member or special firefighter member, as the case may be, does not pay the lump sum within the period specified in that paragraph, the period of service purchased shall be treated as if it were the period ascertained in accordance with the formula—

$$A×(B/C)$where—A is the number of 45ths of special pensionable service which he elected to purchase,B is the period in respect of which mandatory special period pension contributions have been made in accordance with his election, andC is the period in respect of which mandatory special period pension contributions would have been made in accordance with his election.$

• (7) In the case of a firefighter to whom paragraph (11) of article 66A applies—

• (a) his pension contribution as a standard member during the limited period or the extended limited period shall be calculated as though these were mandatory special period pension contributions under paragraph (8) of article 66A;

• (b) where paragraph (9) of article 66A applies, and the special firefighter member does not pay the lump sum within the period specified in that sub-paragraph, the period of service purchased as a standard member shall be treated as if it were the period ascertained in accordance with the formula—

$$A×(B/C)$where—A is the number of 60ths of pensionable service as a standard member which he elected to purchase,B is the period in respect of which pension contributions as a standard member have been paid during the limited period or the extended limited period, andC is the period in respect of which mandatory special period pension contributions would have been made in accordance with his election.$

• (8) Where periodic contributions cease as mentioned in paragraph (5) or (9) of article 66A when a pension becomes payable, the pension shall not be paid until the earlier of the date on which the lump sum mentioned in that paragraph has been paid or the special member has given notice that he will not pay the lump sum or the period mentioned in that paragraph has expired.

• (9) Where service is purchased by the payment of periodic contributions under paragraph (4) or (8) of article 66A, the service shall accrue at the end of each year in accordance with the contributions paid.

• (10) An election under article 66A—

• (a) takes effect on the day on which the notice of the election is received by the Board; and

• (b) is irrevocable once the lump sum has been paid or, as the case may be, the first periodical contribution has been paid.

• (11) Where the special member dies before the mandatory special period pension contributions due in accordance with article 66A have been paid, those contributions shall be treated as paid and service during the mandatory special period shall be special pensionable service.

• (12) Where it is not reasonably practicable to comply with the requirement in paragraph (1) (a) within the period specified, the election shall be given by written notice as soon as reasonably practicable after the end of that period but in any event may not take effect after 31st March 2015 except where an election is made by a provisionally enrolled member, in which case, the election may not take effect after 30th September 2015.

• (13) Subject to paragraph (12), where it is not reasonably practicable to comply with the requirement in paragraph (1)(b) within the period specified, the election must be given by written notice as soon as reasonably practicable after the end of that period but in any event may not take effect after 30th April 2025.

• (14) Where a person did not receive a notification from the Board under article 65B(8) of this Part, despite the Board using reasonable endeavours to notify eligible persons as required by that paragraph, an election under paragraph (1) may take effect after 30th April 2025.

Duration of periodical contributions and premature cessation

Discontinuance and resumption of periodical contributions

Periodical contributions in respect of periods of unpaid service or absence

Effect of purchasing additional service by lump sum payment

CHAPTER 3A — TRANSFERS TO SPECIAL MEMBERSHIP

Transfer of accrued rights under the Firefighters’ Pension Scheme to special membership of this Scheme

81A

• (1) A person who is a deferred member of the Firefighters’ Pension Scheme and took up employment as a retained firefighter immediately after the termination of his employment as a regular firefighter and who is a connected special member, or is entitled to join this Scheme as a special firefighter member or a connected special member, may apply in writing to the Board for a statement of the amount of service to be treated as accrued if he were to elect to transfer his accrued rights under the Firefighters’ Pension Scheme to his special membership of this Scheme.

• (2) Where the application under paragraph (1) is made at the same time as an application under article 65A(5) (purchase of service during the limited period) or article 65B(9) (purchase of service during the extended limited period) of Part 11 the Board shall provide a statement of the amount of service to be treated as special pensionable service if the applicant were to elect to transfer his accrued rights under the Firefighters’ Pension Scheme to his special membership of this Scheme at the same time as the Board give the notice under article 65A(13) or article 65B(13) of Part 11 , as the case may be.

• (3) Where an application under paragraph (1) is not made at the time specified in paragraph (2), it shall be made during the period of 12 months beginning with the day on which the Board gave the applicant the notice required by article 65A(13) or article 65B(13), as the case may be.

• (4) Where paragraph (3) applies to the application, the Board shall provide a statement of the amount of service to be treated as special pensionable service if the applicant were to elect to transfer his accrued rights under the Firefighters’ Pension Scheme to his special membership of this Scheme within three months of the date of his application.

• (5) A person who receives a statement under paragraph (2) or (4) may elect to transfer his accrued rights under the Firefighters’ Pension Scheme to his special membership of this Scheme.

• (6) Where the application is made within the time specified in paragraph (2) and the election to transfer his accrued rights in the Firefighters’ Pension Scheme is made at the same time as the election to pay mandatory special period pension contributions under article 66A of Part 11, the period of the applicant’s pensionable service accrued under the Firefighters’ Pension Scheme shall be treated as special pensionable service accrued in this Scheme.

• (7) Where the application is made within the period specified in paragraph (3), a transfer value shall be accepted under the public sector transfer arrangements and the period of special pensionable service which the member shall be entitled to count shall be calculated in accordance with those arrangements.

• (8) An election under paragraph (5) shall be made by giving written notice to the Board and shall take effect on the day on which the notice is received by the Board.

CHAPTER 5 — CONVERTING MEMBERSHIP BETWEEN STANDARD AND SPECIAL MEMBERSHIP

Converting membership from special membership to standard membership

84A

• (1) A person who is a connected special member, or is entitled to join this Scheme as a special firefighter member or a connected special member and is a standard member of this Scheme in respect of service which he would otherwise be able to reckon as special pensionable service may apply in writing to the Board for a statement of the amount of service to be treated as accrued if he converted his special membership to standard membership of this Scheme.

• (2) Any application under paragraph (1) shall be made at the same time as an application under article 65A(5) (purchase of service during the limited period) or article 65B(9) (purchase of service during the extended limited period) of Part 11 as the case may be.

• (3) At the same time as the Board gives the notice under article 65A(13) or article 65B(13) of Part 11 as the case may be, the Board shall provide a statement of the additional service to be treated as pensionable service if he converted his special membership to standard membership.

• (4) For the purpose of calculating the pensionable service that a person would be treated as having accrued in this Scheme as a standard member on the conversion of his accrued rights as a special firefighter member, the Board shall apply the conversion factors set out in the tables in Schedule 2A applying the factors to the age the person was on 6th April 2006.

• (5) Where the applicant elects in writing to convert his special membership to standard membership, the election shall be made at the same time as the election to purchase service during the limited period or the extended limited period under paragraph (1), (3) or (7) article 66A and may not be made at any other time.

• (6) The Board must not accept a person’s election to convert his membership from special membership to standard membership if the aggregate of—

• (a) his pensionable service treated as accrued; and

• (b) his prospective pensionable service, on the assumption that he continues to be a standard member of this scheme until he reaches normal retirement age,

would exceed 40 years by the time of his 60th birthday.

• (7) When the payments required by article 66A(12) of Part 11 have been made—

• (a) the additional pensionable service notified by the Board under paragraph (3) shall be added to his pensionable service as a standard member;

• (b) from the date the Board adds that service, he shall cease to be a special firefighter member.

• (8) An election under paragraph (5) shall be made by giving written notice to the Board and shall take effect on the day on which the notice is received by the Board.

Converting membership from standard membership to special membership

84B

• (1) This article applies—

• (a) to a person who is a special firefighter member, or is entitled to join this Scheme as a special firefighter member or a connected special member and who is a standard member of this Scheme;

• (b) in respect of pensionable service which he would be entitled to treat as special pensionable service.

• (2) A person to whom this article applies may apply to the Board for a statement of the amount of service he would be entitled to treat as special pensionable service if he converted his standard membership to special membership and the amount of the payments required by sub-paragraphs (b) and (c) of paragraph (5).

• (3) An application under paragraph (2) shall be made in writing at the same time as an application under article 65A(5) (purchase of service during the limited period) or article 65B(9) (purchase of service during the extended limited period) of Part 11 as the case may be.

• (4) At the same time as the Board gives the notice under article 65A(13) or article 65B(13) of Part 11 as the case may be, the Board shall provide—

• (a) a statement of the amount of service to be treated as special pensionable service if the applicant were to elect to convert his accrued rights as a standard member to his special membership;

• (b) a statement of the amount of the payments required by paragraph (5).

• (5) Where the member elects to transfer his accrued rights as a standard member of this Scheme to his special membership—

• (a) he may only make his election at the same time as he makes his election to pay mandatory special period pension contributions under article 66A of Part 11;

• (b) he shall pay an amount representing the difference between the pension contribution under article 63(1) of Part 11 which he has paid as a standard member and the pension contribution required to be paid as a special member under paragraph (1A) of that article;

• (c) he shall pay interest on the amount payable under sub-paragraph (b) in accordance with paragraph (13);

• (d) he shall pay those amounts in the same manner in which he chooses to pay mandatory special period pension contributions under article 66A of Part 11.

• (6) When the payments required by paragraph (5) have been paid, and subject to paragraph (7), the member’s pensionable service as a standard member shall be converted to special pensionable service.

• (7) Where a member’s pensionable service includes a period (“the transferred in period”) which the member is entitled to count as pensionable service in accordance with articles 80 and 81 of this Part, the transferred in period shall be converted to special pensionable service in accordance with guidance and tables provided by the Scheme Actuary for the purposes of this paragraph.

• (8) Subject to paragraph (9), where article 66A(3) (election to purchase service during the limited period or the extended limited period) of Part 11 applies, and the member does not within the period specified in that paragraph pay a lump sum equivalent to the balance of the payment referred to in paragraph (5)(b), ascertained in accordance with tables provided by the Scheme Actuary, the period of service as a standard member converted to special pensionable service shall be treated as if it were the period ascertained in accordance with the formula—

$$A×(B/C)$where—A is the period of service as a standard member which he elected to convert,B is the period of that service in respect of which the payment referred to in paragraph (5)(b) has been paid, andC is the period of that service in respect of which the payment referred to in paragraph (5)(b) would have been paid in accordance with his election.$

• (9) Where the special member dies before the payment referred to in paragraph (5)(b) has been made in full, it shall be treated as having been made in full and the period of service as a standard member which he had elected to convert shall be special pensionable service.

• (10) This paragraph applies where a special member’s pensionable service as a standard member has been converted to special pensionable service in accordance with this article and—

• (a) where the member is required to make the payment referred to in paragraph (5)(b) by lump sum, the lump sum has not been paid within six months of his election under paragraph (5) or such longer period as the Board may notify in writing to the person; or

• (b) where the member is required to make the payment by periodic contribution, three or more consecutive periodic contributions have not been paid and the amount remains outstanding.

• (11) Where paragraph (10) applies in the circumstances referred to in paragraph (10)(a)—

• (a) the election to convert shall be treated as having been revoked; and

• (b) any contributions that the member has paid shall be credited against the mandatory special period pension contributions payable by the member.

• (12) Where paragraph (10) applies in the circumstances referred to in paragraph (10)(b)—

• (a) the Board shall, by written notice, require the member to pay the outstanding amount within a period of 28 days beginning with the date the notice is served on the member, and to resume the periodical contributions;

• (b) if payment of the outstanding amount is not made within that period, or if a subsequent periodic contribution is not made within 28 days of it being due, the election to convert shall be treated as revoked; and

• (c) any contributions that the member has paid shall be credited against the mandatory special period pension contributions payable by the member.

• (13) Interest on the amount referred to in paragraph (5)(b) (“the relevant amount”) is calculated as follows—

• (a) for the purposes of this paragraph, it shall be assumed that the pension contributions due under article 63(1A) of Part 11 (pension contributions) were payable at the same time as the contributions which the member paid under article 63(1) of that Part;

• (b) interest starts to accrue on the relevant amount from the beginning of the period of pensionable service which is to be treated as special pensionable service in accordance with this article and ceases to accrue on the calculation date;

• (c) where the relevant amount is to be paid by lump sum, interest shall be calculated by applying the past interest rate to that amount compounded monthly between the month each contribution under article 63(1A) of Part 11 would have been made in accordance with sub-paragraph (a) until the calculation date;

• (d) where the relevant amount is to be paid by periodic contribution—

• (i) interest shall be calculated as for a lump sum payment under sub-paragraph (c);

• (ii) the amount of interest payable shall then be adjusted in accordance with tables provided by the Scheme Actuary so as to allow for interest at the future interest rate in relation to the period from the calculation date to the date that the contribution is paid, so as to discharge liability over a period of ten years;

• (e) for the purpose of this article—

• “calculation date” means—in the case of a lump sum contribution, the date when the lump sum is paid; andin the case of payment of the relevant amount by periodic contribution, the date when the member joined this Scheme as a special member;

• “future interest rate” is a rate equivalent to 1.5% plus the FTSE Actuaries UK Gilt 10 years yield index less the average of the FTSE Actuaries UK Index-linked Gilt 5 to 15 years index with assumed inflation rates of 0% and 5%;

• “past interest rate” is a rate equivalent to the interest available on the most recent issue of five-year fixed interest savings certificates from National Savings and Investments available on the 15th day of each month which would have been applicable to the period in question.

• (14) An election under paragraph (5) shall be made by giving written notice to the Board and shall take effect on the day on which the notice is received by the Board.

Converting membership from standard membership to special membership – special pensioner members

84C

• (1) This article applies—

• (a) to a person who is a special pensioner member, or is entitled to be a special pensioner member and who is in receipt of an ordinary pension, a higher tier ill-health pension or a lower tier ill-health pension;

• (b) in respect of pensionable service which he would be entitled to treat as special pensionable service.

• (2) A person to whom this article applies may apply to the Board for a statement of the amount of pensionable service which he would be entitled to treat as special pensionable service and the amount of the payments required by required by sub-paragraphs (b) and (c) of paragraph (5).

• (3) An application under paragraph (2) shall be made in writing at the same time as an application under article 65A(5) (purchase of service during the limited period) or article 65B(9) (purchase of service during the extended limited period) of Part 11 as the case may be.

• (4) At the same time as the Board give the notice under article 65A(13) or article 65B(13) of Part 11 as the case may be, the Board shall provide—

• (a) a statement of the amount of pensionable service which may be treated as special pensionable service; and

• (b) a statement of the amount of the payments required by paragraph (5).

• (5) Where the member elects to have his pensionable service treated as special pensionable service—

• (a) he may only make his election at the same time as he makes his election to pay mandatory special period pension contributions under article 66A of Part 11;

• (b) he shall pay an amount representing the difference between the pension contribution under article 63(1) of Part 11 which he has paid as a standard member and the pension contribution required to be paid as a special member under paragraph (1A) of that article;

• (c) he shall pay interest on the amount payable under sub-paragraph (b) in accordance with paragraph (12);

• (d) he shall pay that amount by lump sum payment.

• (6) When the payment required by paragraph (5) has been paid, and subject to paragraph (7)—

• (a) the member’s pensionable service as a standard member shall be treated as special pensionable service;

• (b) the member shall continue to receive his ordinary or ill-health pension in respect of his pensionable service as a standard member;

• (c) the member shall, in addition, receive his special member’s ordinary pension or ill-health pension in respect of his special pensionable service as a special member but the special member’s ordinary pension or ill-health pension in respect of his special pensionable service shall be reduced in accordance with tables produced by the Scheme Actuary so that the total amount of pension that the member receives in accordance with sub-paragraphs (b) and this sub-paragraph does not exceed the amount he would have received as a special member if—

• (i) the had not been an ordinary member of the Scheme; and

• (ii) all of his service from the start of the mandatory special period to the date that the member’s special member’s ordinary pension or ill-health pension, as the case may be, becomes payable and which is eligible to be treated as special pensionable service, was treated as special pensionable service.

• (7) Where a member’s pensionable service includes a period (“the transferred in period”) which the member is entitled to count as pensionable service in accordance with articles 80 and 81 of this Part, the transferred in period shall be converted to special pensionable service in accordance with guidance and tables provided by the Scheme Actuary for the purposes of this paragraph.

• (8) Subject to paragraph (9), where article 66(5) or (9) (election to purchase service during the limited period or the extended limited period) of Part 11 applies, and the member does not within the period specified in that paragraph pay a lump sum equivalent to the balance of the payment referred to in paragraph (5)(b), ascertained in accordance with tables provided by the Scheme Actuary, the period of service as a standard member converted to special pensionable service shall be treated as if it were the period ascertained in accordance with the formula—

$$A×(B/C)$where—A is the period of service as a standard member which he elected to convert,B is the period of that service in respect of which the payment referred to in paragraph (5)(b) has been paid, andC is the period of that service in respect of which the payment referred to in paragraph (5)(b) would have been paid in accordance with his election.$

• (9) Where the special member dies before the payment referred to in paragraph (5)(b) has been made in full, it shall be treated as having been made in full and the period of service as a standard member which he had elected to convert shall be special pensionable service.

• (10) This paragraph applies where—

• (a) a member’s pensionable service as a standard member has been converted to special pensionable service in accordance with this article; and

• (b) the lump sum due in respect of the amount payable in accordance with paragraph (5)(b) has not been paid within six months of his election under paragraph (5) or such longer period as the Board may notify in writing to the person.

• (11) Where paragraph (10) applies—

• (a) the election to convert shall be treated as having been revoked; and

• (b) any amount that the member has paid in respect of the amount due under paragraph (5)(b) shall be credited against the mandatory special period pension contributions payable by the member.

• (12) Interest on the amount referred to in paragraph (5)(b) (“the relevant amount”) is calculated as follows—

• (a) for the purposes of this paragraph, it shall be assumed that the pension contributions due under article 63(1A) of Part 11 (pension contributions) were payable at the same time as the contributions which the member paid under article 63(1) of that Part;

• (b) interest starts to accrue on the relevant amount from the beginning of the period of pensionable service which is to be treated as special pensionable service in accordance with this article and ceases to accrue on the calculation date;

• (c) where the relevant amount is to be paid by lump sum, interest shall be calculated by applying the past interest rate to that amount compounded monthly between the month each contribution under article 63(1A) of Part 11 would have been made in accordance with sub-paragraph (a) until the calculation date;

• (d) where the relevant amount is to be paid by periodic contribution—

• (i) interest shall be calculated as for a lump sum payment under sub-paragraph (c);

• (ii) the amount of interest payable shall then be adjusted in accordance with tables provided by the Scheme Actuary so as to allow for interest at the future interest rate in relation to the period from the calculation date to the date that the contribution is paid, so as to discharge liability over a period of ten years;

• (e) for the purpose of this article—

• “calculation date” means—in the case of a lump sum contribution, the date when the lump sum is paid; andin the case of payment of the relevant amount by periodic contribution, the date when the member joined this Scheme as a special member;

• “future interest rate” is a rate equivalent to 1.5% plus the FTSE Actuaries UK Gilt 10 years yield index less the average of the FTSE Actuaries UK Index-linked Gilt 5 to 15 years index with assumed inflation rates of 0% and 5%;

• “past interest rate” is a rate equivalent to the interest available on the most recent issue of five-year fixed interest savings certificates from National Savings and Investments available on the 15th day of each month which would have been applicable to the period in question.

• (13) An election under paragraph (5) shall be made by giving written notice to the Board and shall take effect on the day on which the notice is received by the Board.

9A

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

Special membership

4A

• (1) Subject to paragraphs (2) to (5) and (15), a firefighter member of any of the following descriptions is also a special firefighter member of this Scheme—

• (a) a person who—

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

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

• (iii) having elected, within the period required by article 66B(1), or 66B(12) as the case may be, of Part 11, to pay the mandatory special period pension contributions;

• (b) a person who—

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

• (ii) having continued in such employment until a date on or after 6th April 2006;

• (iii) having, immediately after the termination of such employment, taken up employment as a regular firefighter and continued in that employment until the date of his election; and

• (iv) having elected, within the period required by article 66B(1) or 66B(12) as the case may be, of Part 11, to pay the mandatory special period pension contributions.

• (2) Where a special firefighter member makes a contributions election in respect of his special membership and ceases to be a special member, he may again become a firefighter member (but not a special member) by virtue of article 9 of this Part, which shall apply to him with the omission of the word “again”.

• (3) A special firefighter member who is treated as having ceased to make mandatory special period pension contributions in accordance with article 66B(5)(c) of Part 11 ceases to be a special firefighter member and becomes a special deferred member.

• (4) A special firefighter member who is entitled to reckon a period as special pensionable service pursuant to article 59 of Part 10 and resumes service immediately after that period remains a special firefighter member.

• (5) A special firefighter member who would be entitled to reckon a period as special pensionable service pursuant to article 58 of Part 10 (reckoning of unpaid period of absence) if he elected to purchase additional service during that period under article 58(1) of that Part and subsequently paid the special pension contribution in respect of that period, but does not so elect or pay that special pension contribution, remains a special firefighter member if he resumes service immediately after that period.

• (6) Subject to paragraph (15), a person who satisfies the conditions in paragraph (7) is a special deferred member of this Scheme.

• (7) The conditions are that he—

• (a) took up employment as a retained firefighter before 6th April 2006;

• (b) was employed as a retained firefighter on or after 7th April 2000;

• (c) resigned or was dismissed from that employment before the date that his election under article 66A of Part 11 to pay the mandatory special period pension contributions took effect;

• (d) was younger than 55 on the date of the resignation or dismissal;

• (e) is not entitled to an ill-health award under article 12 or 12A of Part 3; and

• (f) has elected, within the period required by article 66B(1) or 66B(12) as the case may be, of Part 11 to pay the mandatory special period pension contributions.

• (8) Subject to paragraph (15) a person who—

• (a) satisfies the requirements of paragraph (1)(a);

• (b) has joined this Scheme as a standard member in respect of service which he would otherwise be entitled to treat as special pensionable service before electing to join this Scheme as a special member; and

• (c) does not elect to convert his standard membership to his special membership

is a special deferred member of this Scheme.

• (9) A person who was a special firefighter member of this Scheme immediately before paragraph (1) of article 13 of Part 3 applied to him is then a special deferred member of this Scheme.

• (10) Subject to paragraph (15), a person who satisfies all of the conditions in paragraph (11) and who satisfies at least one of the conditions in paragraph (12) is a special pensioner member of this Scheme.

• (11) The conditions are that he—

• (a) took up employment as a retained firefighter before 6th April 2006;

• (b) was employed as a retained firefighter on or after 7th April 2000;

• (c) retired from that employment before the date that his election under article 66A of Part 11 to pay the mandatory special period pension contributions took effect;

• (d) has elected, within the period required by article 66B(1) or 66B(12) as the case may be, of Part 11, to pay the mandatory special period pension contributions.

• (12) The conditions are that he—

• (a) retired having attained the age of 55;

• (b) was dismissed or retired by reason of permanent disability and the conditions of article 12A of Part 3 (retrospective award on ill-health retirement) are capable of being satisfied; or

• (c) has attained the age of 60.

• (13) Subject to paragraph (15), a person of any of the following descriptions is also a special pensioner member of this Scheme—

• (a) a person who was a special firefighter member of this Scheme immediately before he retired and to whom article 11A of Part 3 applies;

• (b) a person who was a special deferred member of this Scheme immediately before he retired and who satisfies the requirements of paragraph (4) of article 13 of Part 3;

• (c) a person who was a special firefighter member of this Scheme immediately before he left his employment by reason of permanent disablement and is entitled under article 12 (award on ill-health retirement) of Part 3 (personal awards) to a lower tier ill-health pension or a higher tier ill-health pension.

• (14) A person who was a special deferred member of this Scheme immediately before his 60th birthday is a special pensioner member after that date.

• (15) A person who was employed as a retained firefighter and to whom paragraph (1) of rule 2 of Part 8 of the Compensation Scheme applies (award to or in relation to a retained or volunteer firefighter) may not be a special member of this Scheme.

Cessation of firefighter membership and special firefighter membership

4B

A person ceases to be a firefighter member or a special firefighter member of this scheme—

• (a) where the member is not a full protection member of this Scheme or a tapered protection member of this Scheme, on the scheme closing date;

• (b) where the member is a tapered protection member of this Scheme on the tapered protection closing date, or if earlier, on the date on which the member ceases to be a tapered protection member;

• (c) where the member is a full protection member of this Scheme on the date on which the member retires from scheme employment in the 2015 Scheme, or if earlier on the date on which the member ceases to be a full protection member of this Scheme.

Standard membership of this Scheme after the transition date

4C

• (1) In the case of a standard member of this Scheme to whom article 4B applies and who joins the 2015 Scheme with continuity of service—

• (a) if that person (P) remains in pensionable service in that Scheme, P is a connected member of this Scheme in respect of the membership to which paragraph (4) applies;

• (b) if P opts out of pensionable service in the 2015 Scheme or leaves scheme employment in the 2015 Scheme before reaching normal retirement age, P is a deferred member of this Scheme;

• (c) if P opts into the 2015 Scheme or takes up scheme employment in the 2015 Scheme and paragraph (2) applies, P is again a connected member of this Scheme.

• (2) This paragraph applies if P re-enters pensionable service under the 2015 Scheme after a gap in pensionable service not exceeding 5 years.

• (3) In the case of a standard member of this Scheme to whom article 4B applies and who joins the 2015 Scheme with a gap in pensionable service of more than 5 years, that member is a deferred member of this Scheme.

• (4) This paragraph applies in relation to the active member’s account of the 2015 Scheme to which the qualifying service of the membership of this Scheme was added for the purposes of regulation 66 (qualifying service) of the 2015 Regulations or, if the entries from the account were transferred to another active member’s account under regulation 157 (transfer of pension account entries) of those Regulations, to that active member’s account.

Special membership of this Scheme after the transition date

4D

• (1) In the case of a special member of this Scheme to whom article 4B applies—

• (a) if that person (S) was a special firefighter member of this Scheme who joins the 2015 Scheme immediately after article 4B applied to S, or who had joined this Scheme as a special member on or after the date on which article 4B applied to S, S is a connected special member of this Scheme in respect of the membership to which paragraph (2) applies;

• (b) if that person (D) was a special firefighter member of this Scheme who joins the 2015 Scheme with a gap in pensionable service after article 4B applied to D, or who had joined this Scheme as a special member with a gap in pensionable service after the date on which article 4B applied to D, D is a special deferred member of this Scheme in respect of the membership to which paragraph (2) applies;

• (c) if S opts out of pensionable service in the 2015 Scheme or leaves scheme employment under the 2015 Scheme before reaching normal retirement age, S is a special deferred member of this Scheme.

• (2) This paragraph applies in relation to the active member’s account of the 2015 Scheme to which the qualifying service of the membership of this Scheme was added for the purposes of regulation 66 (qualifying service) of the 2015 Regulations or, if the entries from the account were transferred to another active member’s account under regulation 157 (transfer of pension account entries) of those Regulations, to that member’s account.

Membership of this Scheme where ill-health award paid from 2015 Scheme

4E

• (1) A person who is entitled to the payment of an equivalent amount to the NFPS lower tier ill-health pension under the 2015 Scheme continues to be a connected member, or connected special member, of this Scheme.

• (2) A person who was entitled to an ill-health award under this Scheme or under the 2015 Scheme and who accepts an offer of employment referred to in article 50 of Part 9 of this Scheme or referred to in regulation 77(3)(b) of the 2015 Regulations, continues to be a connected member, or a connected special member, of this Scheme.

Eligibility conditions

Special eligibility conditions

5A

• (1) A special firefighter member is eligible for a special member’s ordinary pension or a pension under article 12 (award on ill-health retirement) or article 13 (deferred pension) of Part 3 as a special member under this Scheme if—

• (a) he pays the special pension contribution; and

• (b) an eligibility condition is satisfied.

• (2) A special deferred member or a special pensioner member is eligible for a special member’s ordinary pension or a pension under article 12 (award on ill-health retirement) or article 12A (retrospective award on ill-health retirement) of Part 3 if an eligibility condition is satisfied.

• (3) A special deferred member who was a special firefighter member immediately before he satisfied the requirements of paragraph (1) of article 13 of Part 3 and in respect of whom an eligibility condition is satisfied is entitled to a special member’s ordinary pension.

Normal retirement age and normal benefit age

Last day of membership

Election not to make pension contributions

Rejoining the Scheme

Scheme Cessation

Special member’s ordinary pension

11A

• (1) Subject to paragraph (2), this article applies to a member of this Scheme who is a special member and who satisfies one of the special eligibility conditions and retires or has retired.

• (1A) Subject to paragraph (2), this article applies to a connected special member of this Scheme who satisfies a special eligibility condition and retires from scheme employment in the 2015 Scheme having reached normal retirement age.

• (2) This article does not apply to a special firefighter member whose notice of retirement states that he is retiring for the purpose of taking up employment as a firefighter with a fire and rescue authority in England, Scotland or Wales.

• (3) Where a special member to whom this article applies—

• (a) is not entitled to an ill health award under article 12 or 12A;

• (b) attains or has attained the age of 55; and

• (c) retires,

he is entitled to a special member’s ordinary pension.

• (4) A special member who is not entitled to a special member’s ordinary pension under paragraph (3) or an ill health award under article 12 or 12A is entitled to a deferred pension.

• (5) Where a special member to whom this article applies becomes entitled to a special member’s ordinary pension in respect of service as a retained firefighter, his special member’s ordinary pension shall be calculated by multiplying his final pensionable pay by his special pensionable retained service and dividing the resultant amount by 45.

• (6) Where a special member to whom this article applies has special pensionable service as a regular firefighter accrued whilst he was a special member, he becomes entitled on retiring to a special member’s ordinary pension calculated by multiplying that part of his special pensionable service which is attributable to his service as a regular firefighter by his final pensionable pay and dividing the resultant amount by 45.

• (7) Where paragraph (6) applies, the amount calculated under that paragraph shall be added to the amount calculated under paragraph (5).

• (8) Where a person joins this Scheme as a special pensioner member and is entitled to a pension under this article, the Board shall pay to him a lump sum equal to the value, together with interest, of the pension payments (“the past pension payments”) he would have received up to the date of payment of the lump sum if at the date of his retirement he had been a member of this Scheme who had made contributions equivalent to his contributions under article 66A and 66B of Part 11 and shall thereafter pay him a special member’s ordinary pension.

• (9) The interest payable in accordance with paragraph (8) is payable as follows—

• (a) for the purposes of calculating interest under this paragraph it shall be assumed that the past pension payments were payable from the date that the member reached normal retirement age;

• (b) interest starts to accrue from the date that the first past pension payment would have been made in accordance with sub-paragraph (a) and ceases to accrue on the date of payment of the lump sum in accordance with paragraph (8);

• (c) interest shall be calculated by applying the past interest rate to the past pension payment compounded monthly between the month each past pension payment would have been made in accordance with sub-paragraph (a) until the date of payment of the lump sum,

and for the purposes of this article “past interest rate” is a rate equivalent to the interest available on the most recent issue of five-year fixed interest savings certificates from National Savings and Investments available on the 15th day of each month which would have been applicable to the period when the past pension payment in question would have been made in accordance with sub-paragraph (a).

Continued pension

11B

Where a connected member, or connected special member, is entitled to an equivalent amount to the NFPS lower tier ill-health pension under regulation 73(4)(a) (entitlement to lower tier ill-health pension and higher tier ill-health pension) of the 2015 Regulations and that member reaches normal retirement age under this Scheme, that member is entitled to a continued pension of an amount equal to the annual rate of the equivalent amount to the NFPS lower tier ill-health pension.

Award on ill-health retirement

Retrospective award on ill-health retirement

Deferred pension

Cancellation of deferred pension

Pension on member-initiated early retirement

Pension on Board-initiated early retirement

Entitlement to two pensions

Additional pension benefit: long service

Additional pension benefit

Additional pension benefit: supplementary provisions

Refund of aggregate pension contributions

Commutation: general

Commutation: small pensions

Allocation of pension

Pension debit members

Reckoning of special pensionable service

56A

• (1) Subject to paragraph (6), for the purposes of this Scheme, the special pensionable service of a special member accrues as special pension contributions or mandatory special period pension contributions are paid, and consists of—

• (a) any period in respect of which he has paid special pension contributions as a special firefighter member;

• (b) subject to paragraph (4), any period during the limited period or extended limited period which he is entitled to reckon as special pensionable service under article 66A (election to purchase service during the limited period or extended limited period) of Part 11;

• (c) any period which he is entitled to reckon as special pensionable service under article 59 (reckoning of maternity, paternity , parental bereavement and adoption leave, etc) of this Part or articles 65 and 66 to 69 of Part 11;

• (d) any period of special pensionable service taken into account for the purposes of a lower tier ill-health award under article 12 of Part 3 where—

• (i) the award is cancelled under article 50 of Part 9; and

• (ii) he remains a member of this Scheme;

• (e) where the special member has transferred-in pensionable service from another pension scheme, the period of special pensionable service calculated in accordance with article 81(1) (calculation of transferred-in pensionable service ) of Part 12;

• (f) where the person was a member of the Firefighters’ Pension Scheme, and the period of service used for determining his eligibility to an award under that Scheme, was transferred to his special membership of this Scheme under article 81A of Chapter 3A of Part 12, that period of service;

• (g) where the person was a standard member of this Scheme and converted the pensionable service accrued as a standard member of this Scheme to his membership of this Scheme as a special member, the special pensionable service that person is treated as having accrued under article 84B or 84C of Part 12;

• (h) where a member has two pensions with special pensionable service in relation to the second pension under article 17 of Part 3 (entitlement to two pensions), the period of special pensionable service taken into account in calculating the first pension under that article;

• (i) any period of absence without pay in respect of which he has paid special pension contributions in accordance with article 58 of Part 10.

• (2) Subject to paragraph (3), the special pensionable service of a special member may not exceed 30 years.

• (3) A special firefighter member may not buy additional service, except service during the limited period or extended limited period, if that service would increase his special pensionable service to more than 30 years by normal retirement age.

• (4) Any additional period of service purchased or in the process of being purchased under Part 11 is reckonable as special pensionable service where the appropriate special pension contributions are paid; but where only a portion of the special pension contributions payable in respect of a period of additional service have been paid, only the equivalent portion of the period is reckonable as special pensionable service.

• (5) Subject to paragraph (6), an additional period of service purchased under Part 11 is to be taken into account for the purposes of determining—

• (a) the amount of pension payable to the special firefighter member or to his survivors; and

• (b) the amount of service a special firefighter member has or may accrue in the Scheme.

• (6) An additional period of service purchased under article 65 of Part 11 is not to be taken into account in assessing—

• (a) the amount of the higher tier ill-health pension included in a higher tier ill-health award under Part 3; or

• (b) the amount of a death grant under article 35 of Part 5.

• (7) Subject to article 84C of Part 12 (converting membership from standard membership to special membership – special pension members), a period of service which is reckonable as special pensionable service is not reckonable as pensionable service under article 56 of Part 10.

Non-reckonable service

Period after transition date

57A

A period of service or of leave or unpaid leave after a person’s transition date is not reckonable as pensionable service or as special pensionable service under this Scheme.

Reckoning of unpaid period of absence

Reckoning of maternity, paternity and adoption leave, etc

Calculation of pensionable service

Actuarial valuations

103A

Where the scheme actuary is carrying out a valuation of the 2015 Scheme and is required to carry out a valuation of this Scheme, the Board must provide the scheme actuary with any data that the scheme actuary requires in order to carry out a valuation and prepare a report on the valuation.

Death of retained or volunteer firefighter before New Firefighters’ Pension Scheme (Northern Ireland) Order 2007 in operation

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

Schedule ZA — Commuted portion: special members

Years	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day	Age in years and completed months on relevant day
Years	0	1	2	3	4	5	6	7	8	9	10	11
Below50	21.9	21.9	21.9	21.9	21.9	21.9	21.9	21.9	21.9	21.9	21.9	21.9	21.9
50	21.9	21.9	21.8	21.8	21.8	21.8	21.7	21.7	21.7	21.7	21.7	21.6
51	21.6	21.6	21.6	21.5	21.5	21.5	21.5	21.4	21.4	21.4	21.3	21.3
52	21.3	21.3	21.2	21.2	21.2	21.2	21.1	21.1	21.1	21.1	21.0	21.0
53	21.0	20.9	20.9	20.9	20.9	20.8	20.8	20.8	20.7	20.7	20.7	20.6
54	20.6	20.6	20.6	20.5	20.5	20.5	20.4	20.4	20.4	20.4	20.3	20.3
55	20.3	20.2	20.2	20.2	20.1	20.1	20.1	20.0	20.0	20.0	19.9	19.9
56	19.9	19.8	19.8	19.8	19.7	19.7	19.7	19.6	19.6	19.6	19.5	19.5
57	19.5	19.4	19.4	19.4	19.3	19.3	19.3	19.2	19.2	19.2	19.1	19.1
58	19.1	19.0	19.0	18.9	18.9	18.9	18.8	18.8	18.8	18.7	18.7	18.7
59	18.6	18.6	18.6	18.5	18.5	18.5	18.4	18.4	18.3	18.3	18.3	18.2
60	18.2	18.2	18.1	18.1	18.1	18.0	18.0	17.9	17.9	17.9	17.8	17.8
61	17.8	17.7	17.7	17.7	17.6	17.6	17.5	17.5	17.5	17.4	17.4	17.4
62	17.3	17.3	17.3	17.2	17.2	17.1	17.1	17.1	17.0	17.0	17.0	16.9
63	16.9	16.8	16.8	16.8	16.7	16.7	16.6	16.6	16.6	16.5	16.5	16.5
64	16.4	16.4	16.3	16.3	16.3	16.2	16.2	16.2	16.1	16.1	16.0	16.0
65	16.0

Schedule AB1 — Pension contributions for special members

1

The rate of the pension contribution mentioned in article 63(1A) of Part 11 is that specified in the Table below by reference to the amount of the pensionable pay of the special firefighter member in the first column of the Table and by reference to the appropriate period.

2

The amount of pensionable pay of a retained firefighter for the purpose of the first column of the Table shall be that firefighter’s reference pay.

3

The amount of pensionable pay of a part-time regular firefighter for the purpose of the first column of the Table shall be the amount of pensionable pay of a whole-time regular firefighter of equivalent role and length of service.

4

Where there has been a permanent material change to the terms and conditions of a firefighter member’s employment which affects his pensionable pay, from the date of that change pensionable pay shall be calculated by reference to the revised amount.

5

In relation to any period before 1st July 2014, pensionable pay in the first column of the Table below does not include any payments made to a special firefighter member by the Board in respect of his continual professional development, but those payments shall be included in his pensionable pay for the purposes of the application of the rate specified in the second or third column, as the case may be.

6

In relation to any period which commences on or after 1st July 2014, pensionable pay in the first column of the Table below does not include any payments made to a special firefighter member by the Board in respect of any benefits which are pensionable under article 17B(1) of Part 3, but those payments shall be included in his pensionable pay for the purposes of the application of the rate specified in the second or third column, as the case may be.

Pensionable pay	Contribution rate from 1st April 2012 to 31st March 2013 (percentage of pensionable pay)	Contribution rate from 1st April 2013 to 31st March 2014 (percentage of pensionable pay)	Contribution rate from 1st April 2014 to 31st March 2015 (percentage of pensionable pay)
Up to and including £15,000	11.0%	11.0%	11.0%
More than £15,000 and up to and including £21,000	11.6%	11.9%	12.2%
More than £21,000 and up to and including £30,000	11.6%	12.9%	14.2%
More than £30,000 and up to and including £40,000	11.7%	13.2%	14.7%
More than £40,000 and up to and including £50,000	11.8%	13.5%	15.2%
More than £50,000 and up to and including £60,000	11.9%	13.7%	15.5%
More than £60,000 and up to and including £100,000	12.2%	14.1%	16.0%
More than £100,000 and up to and including £120,000	12.5%	14.5%	16.5%
More than £120,000	13.0%	15.0%	17.0%
Pensionable Pay	Contribution rate from 1st April 2015 to 31st March 2016 (percentage of pensionable pay)
---	---
Up to and including £15,150	11.0%
More than £15,150 and up to and including £21,210	12.2%
More than £21,210 and up to and including £30,300	14.2%
More than £30,300 and up to and including £40,400	14.7%
More than £40,400 and up to and including £50,500	15.2%
More than £50,500 and up to and including £60,600	15.5%
More than £60,600 and up to and including £101,000	16.0%
More than £101,000 and up to and including £121,200	16.5%
More than £121,200	17.0%
Pensionable Pay	Contribution rate from 1st April 2016 to 31st March 2017 (percentage of pensionable pay)
---	---
Up to and including £15,301	11.0%
More than £15,301 and up to and including £21,422	12.2%
More than £21,422 and up to and including £30,603	14.2%
More than £30,603 and up to and including £40,804	14.7%
More than £40,804 and up to and including £51,005	15.2%
More than £51,005 and up to and including £61,206	15.5%
More than £61,206 and up to and including £102,010	16.0%
More than £102,010 and up to and including £122,412	16.5%
More than £122,412	17.0%
Pensionable Pay	Contribution rate from 1st April 2017 to 31st March 2018 (percentage of pensionable pay)
---	---
Up to and including £15,454	11.0%
More than £15,454 and up to and including £21,636	12.2%
More than £21,636 and up to and including £30,909	14.2%
More than £30,909 and up to and including £41,212	14.7%
More than £41,212 and up to and including £51,515	15.2%
More than £51,515 and up to and including £61,818	15.5%
More than £61,818 and up to and including £103,030	16.0%
More than £103,030 and up to and including £123,636	16.5%
More than £123,636	17.0%
Pensionable Pay	Contribution rate from 1st April 2018 (percentage of pensionable pay)
---	---
Up to and including £15,609	11.0%
More than £15,609 and up to and including £21,852	12.2%
More than £21,852 and up to and including £31,218	14.2%
More than £31,218 and up to and including £41,624	14.7%
More than £41,624 and up to and including £52,030	15.2%
More than £52,030 and up to and including £62,436	15.5%
More than £62,436 and up to and including £104,060	16.0%
More than £104,060 and up to and including £124,872	16.5%
More than £124,872	17.0%

4

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

5

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

6

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

7

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

Schedule 2A — Converting membership from special membership to standard membership

Age at entry	Age 55 or under	Age 56	Age 57	Age 58	Age 59	Age 60
25 and below	140%	139%	138%	136%	135%	133%
26	138%	139%	138%	136%	135%	133%
27	136%	137%	138%	136%	135%	133%
28	133%	135%	136%	136%	135%	133%
29	130%	132%	133%	134%	135%	133%
30	127%	129%	130%	132%	133%	133%
31	124%	126%	128%	129%	130%	131%
32	120%	123%	125%	126%	127%	129%
33	116%	119%	121%	123%	125%	126%
34	112%	115%	118%	120%	122%	123%
35	107%	111%	114%	116%	118%	120%
36	107%	106%	109%	112%	115%	117%
37	107%	106%	105%	108%	111%	113%
38	107%	106%	105%	103%	106%	109%
39	107%	106%	105%	103%	102%	105%
40 and above	107%	106%	105%	103%	102%	100%
	Age 55 or under	Age 56	Age 57	Age 58	Age 59	Age 60
---	---	---	---	---	---	---
	107%	106%	105%	103%	102%	100%

Commutation of survivor’s pension

Election to purchase service: provisional enrolment

66C

• (1) Subject to paragraph (3), a person who satisfies the conditions in paragraph (2) joins this Scheme as a provisionally enrolled member on 31st March 2015.

• (2) The conditions are that—

• (a) on or before 31st March 2015—

• (i) the person has been notified by the Board, that he may be entitled to join this Scheme as a special member, pursuant to article 65A(4); or

• (ii) the Board, referred to at article 65A(4), has received from the person an application for a statement of service, pursuant to article 65A(5).

• (3) A person cannot become a provisionally enrolled member if, on or before 31st March 2015, the person—

• (a) has become a special member of this Scheme;

• (b) has informed the Board that they do not want to elect to join this Scheme as a special member; or

• (c) has been notified by the Board that they are no longer eligible to join this Scheme as a special member.

• (4) On or before 31st May 2015, the Board must give a provisionally enrolled member a notice as referred to under article 65A(13), unless the Board has already provided the person with such a notice.

• (5) Subject to article 66B(12), if a provisionally enrolled member—

• (a) gives the Board written notice of their election to pay mandatory special period pension contributions in respect of their service during the mandatory special period under article 66A, the election takes effect on the day on which the notice of election is received by the Board, and the person ceases to be a provisionally enrolled member of this Scheme and becomes a special member of this Scheme;

• (b) does not give the Board written notice on or before 30th September 2015 of their election to pay mandatory special period pension contributions in respect of their service during the mandatory special period under article 66A, the person ceases to be a provisionally enrolled member of this Scheme.

Duration of periodical contributions and premature cessation

Discontinuance and resumption of periodical contributions

Periodical contributions in respect of periods of unpaid service or absence

Effect of purchasing additional service by lump sum payment

3A

Where a special deferred member or a special pensioner member is entitled to a retrospective award on ill-health retirement, paragraph 2 shall apply with the substitution of “45” for “60”, “30” for “40” and “special pensionable service” for “pensionable service”.

3B

• (1) Where the person entitled to a lower tier ill-health pension or a higher tier ill-health pension is a special member, who is not also a standard member, paragraphs 1 and 2 shall apply with the substitution of “45” for “60”, “30” for “40” and “special pensionable service” for “pensionable service”.

• (2) Where a person to whom sub-paragraph (1) of this paragraph applies is a retained firefighter, sub-paragraph (3) of paragraph 1 shall apply with the insertion after “actual annual pensionable pay” of “during his special pensionable service”.

3C

In the case of a person who joined this Scheme as a special pensioner member or a special deferred member his final pensionable pay is the amount determined by the Board and set out in the notice given under article 65A(13) of Part 11 or, if a notice has been given under article 65B(13) of that Part, set out in that notice.

3D

Where a connected member or a connected special member of this Scheme is entitled to the payment of an equivalent amount to a lower tier ill-health pension, that amount shall be calculated in accordance with paragraph (1) of this Schedule.

Reckoning of maternity, paternity , parental bereavement and adoption leave, etc

Death grant for extended limited period

35B

• (1) This article applies where a person—

• (a) was employed as a retained firefighter on or after 7th April 2000; and

• (b) continued in such employment until the person died before 6th April 2006.

• (2) Where the deceased was married, or a member of a civil partnership, at the time of the deceased’s death, their spouse or civil partner may apply in writing to the Board for a death grant and any such application must be made on or before 30th April 2025.

• (3) Subject to paragraph (4), where the deceased was not married, or a member of a civil partnership, at the time of the deceased’s death or where their spouse or civil partner has died since the deceased’s death, a child of the deceased may apply in writing to the Board for a death grant and any such application must be made on or before 30th April 2025.

• (4) A person is not eligible for a child’s death grant under this article if the person would not have been eligible for a child’s pension by virtue of anything in article 29 (child’s pension: limitations and duration) of Part 4 at the time of the death of the deceased.

• (5) The Board may determine the amount of the deceased’s pensionable pay based on —

• (a) information provided by the person making the application in response to a request by the Board;

• (b) if no information is provided, the Board’s records; or

• (c) if no information is provided and no records are available, the assumption that the person’s retained pensionable pay for the period was equal to 25% of the pensionable pay of a whole-time regular firefighter employed in a similar role with equivalent qualifying service.

• (6) Subject to paragraph (15), a death grant under this article consists of—

• (a) the basic death grant, calculated in accordance with paragraph (7); and

• (b) the additional death grant, calculated in accordance with paragraph (8), if the additional death grant is payable under paragraph (9).

• (7) The amount of the basic death grant is a sum equal to the product of 2.5 and the amount of pensionable pay which the Board determine the deceased received in the deceased’s last year of service.

• (8) The amount of the additional death grant must be calculated in accordance with the formula—

$$0.1×A×B$where—A is the amount of pensionable pay which the Board determine the deceased received in their last year of service, andB is the number of completed years (which has the meaning in article 60(2) (calculation of pensionable service) of Part 10) during which the deceased was employed as a retained firefighter in the period before 7th April 2000, as determined by the Board.$

• (9) The additional death grant is payable only where the deceased first took up employment as a retained firefighter before 7th April 2000.

• (10) Where the Board determine that a death grant is payable under this article, the Board must pay the death grant during the period of three months beginning with the date on which the application for a death grant was received.

• (11) Subject to paragraph (12) the Board may pay the death grant, in whole or in part, to such person, or persons as the Board think fit.

• (12) The Board must not pay any part of the death grant to a person who is convicted of the murder or manslaughter of the deceased, but this is subject to paragraph (13).

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

• (14) Where this article applies, there is no entitlement to a death grant under article 35 (death grant) or a post-retirement death grant under article 36 (post-retirement death grant) of this Part or to a survivor’s pension or a bereavement pension or a child’s pension under Part 4 (survivors’ pensions).

• (15) No basic death grant is payable under this article if a death grant has been paid under article 35A (death grant for limited period) of this Part in relation to the deceased.

Additional death grant

35C

• (1) This article applies where a person—

• (a) first took up employment as a retained firefighter before 1st July 2000;

• (b) elected to join this Scheme under article 66A (election to purchase service during the limited period) of Part 11 in respect of the person’s service during the limited period following an application under article 65A (purchase of service during the limited period) of Part 11; and

• (c) died before 30th April 2025 and without making an election under article 66A of Part 11 in respect of their service during the extended limited period following an application under article 65B of Part 11 (purchase of service during the extended limited period).

• (2) Where the deceased was married, or a member of a civil partnership, at the time of the deceased’s death, their spouse or civil partner may apply in writing to the Board for a death grant and any such application must be made on or before 30th April 2025.

• (3) Subject to paragraph (4), where the deceased was not married, or a member of a civil partnership, at the time of the deceased’s death or where their spouse or civil partner has died since the deceased’s death, a child of the deceased may apply in writing to the Board for a death grant and any such application must be made on or before 30th April 2025.

• (4) A person is not eligible for a child’s death grant under this article if the person would not have been eligible for a child’s pension by virtue of anything in article 29 (child’s pension: limitations and duration) of Part 4 at the time of the death of the deceased.

• (5) The Board must determine the amount of the deceased’s pay based on—

• (a) information provided by the person making the application in response to a request by the Board;

• (b) if no information is provided, the Board’s records; or

• (c) if no information is provided and no records are available, the assumption that the person’s retained pensionable pay for the period was equal to 25% of the pensionable pay of a whole-time regular firefighter employed in a similar role with equivalent qualifying service.

• (6) The amount of the death grant payable under this article must be calculated in accordance with the formula—