The Firefighters’ Pensions (Remediable Service) Regulations (Northern Ireland) 2023

• (1) This regulation applies in relation to a person’s (“A’s”) remediable service as a firefighter where an immediate detriment remedy has been obtained in relation to that service by virtue of either of the conditions in section 32(2) and (3) (the “relevant condition”) of PSPJOA 2022 having been met.

• (2) These Regulations and sections 2 to 30 of PSPJOA 2022 apply in relation to A’s remediable service as a firefighter as they apply in relation to an immediate choice member in respect of whose remediable as a firefighter service an immediate choice decision has been made that no section 6 election is to be made.

• (3) Any amount paid by way of benefits or compensation pursuant to the agreement or (as the case may be) determination by virtue of which the relevant condition has been met is to be treated for the purposes of section 14 of PSPJOA as—

• (a) a lump sum benefit, if the amount was paid by way of a lump sum;

• (b) a pension benefit, if the amount was paid otherwise than by way of a lump sum.

PART 9 — Liabilities and payment

CHAPTER 1 — Application of Part 9

Application of Chapters 1, 2 and 3

56

Chapters 1, 2 and 3 apply in relation to a relevant amount[^f00025] owed in respect of the remediable service as a firefighter of a remedy member.

CHAPTER 2 — Interest, compensation and netting off

Interest

57

• (1) The scheme manager must calculate interest on a relevant amount described in direction 15 of the PSP(NI) Directions 2023 in accordance with the provisions of directions 14 and 15 which apply to that description of relevant amount.

• (2) In relation to a relevant amount not described in direction 15 of the PSP(NI) Directions 2023, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated.

• (3) The following provisions of the PSP(NI) Directions 2023 apply in relation to a determination under paragraph (2) as if it were a determination under direction 16(1) of those Directions—

• (a) direction 16(2) (provision of explanation);

• (b) direction 16(3) and (4) (appeals).

Indirect compensation

58

• (1) This regulation applies where, pursuant to an application under regulation 59, the scheme manager determines that an immediate choice member (“M”) has incurred a compensatable loss[^f00026] that is a Part 4 tax loss[^f00027] (a “relevant loss”).

• (2) M is not to be paid an amount under section 23 of PSPJOA 2022 by way of compensation in respect of the relevant loss.

• (3) Instead, the amount of benefit payable under a firefighters’ pension scheme is to be increased to reflect the amount of the relevant loss in such manner as determined by the scheme manager in accordance with direction 10(2) to (4) of the PSP(NI) Directions 2023.

Applications for compensation or indirect compensation

59

• (1) This regulation applies in relation to—

• (a) the payment of a relevant amount by way of compensation under section 23(1) of PSPJOA 2022;

• (b) the increase of benefits by way of indirect compensation under regulation 58.

• (2) The relevant amount is not payable, or (as the case may be) the benefits are not to be increased, except where—

• (a) an application is made in accordance with direction 18(1) and (2) of the PSP(NI) Directions 2023,

• (b) the application is accompanied by such information that the scheme manager by written notice requires the person making the application (“P”) to provide in relation to the proposed compensation which is—

• (i) information within P’s possession, or

• (ii) information which P may reasonably be expected to obtain, and

• (c) the scheme manager makes a determination in accordance with direction 18(3) of those Directions.

• (3) The following apply in relation to a determination under direction 18(3) of the PSP(NI) Directions 2023—

• (a) direction 18(4) (provision of explanation);

• (b) direction 18(5) and (6) (appeals).

Netting off

60

• (1) This regulation applies where—

• (a) relevant amounts owed by and to a person (“P”) fall to be paid at the same time or similar times, and

• (b) the scheme manager has—

• (i) determined the interest (if any) that is to be paid in the relevant amounts in accordance with regulation 57, and

• (ii) reduced the relevant amounts by tax relief amounts in accordance with regulation 61.

• (2) The scheme manager may determine, in accordance with direction 19(2) to (5) of the PSP(NI) Directions 2023, that the relevant amounts (and any interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P.

• (3) The following provisions of the PSP(NI) Directions 2023 apply to a determination under paragraph (2) as if it were a determination under direction 19(1) of those Directions—

• (a) direction 19(6) (provision of explanation) ;

• (b) direction 19(7) and (8) (appeals).

CHAPTER 3 — Reduction and waiver of liabilities

Requirement to reduce liabilities by tax relief amounts

61

• (1) This regulation applies where under section 15, 16 or 17 of PSPJOA 2022—

• (a) a person owes a liability to pay pension contributions in relation to the remediable service as a firefighter of a remedy member, or

• (b) the scheme manager owes a liability to pay compensation in relation to such service.

• (2) The scheme manager must reduce the liability by tax relief amounts—

• (a) determined in accordance with direction 4(5) to (9) of the PSP(NI) Directions 2023, and

• (b) before the liability is netted off in accordance with regulation 60.

• (3) The following provisions of the PSP(NI) Directions 2023 apply where the scheme manager makes a determination under direction 4(8)—

• (a) direction 4(10) (provision of explanation);

• (b) direction 4(11) and (12) (appeals).

Power to reduce or waive amounts owed by a person to the scheme manager

62

• (1) The scheme manager may reduce or waive an amount owed by a person to the scheme under—

• (a) section 14, 15, 16 or 17 (“the corrections provisions”) of PSPJOA 2022, or

• (b) these Regulations.

• (2) When reducing or waiving an amount under paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSP(NI) Directions 2023 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 65).

Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

63

• (1) This regulation applies where the scheme manager owes a liability to pay compensation to a person (“P”) under section 16(3) of PSPJOA 2022.

• (2) The scheme manager and P may agree to waive the liability.

• (3) Such agreement—

• (a) must be in writing,

• (b) may be rescinded with the agreement of the scheme manager and P, and

• (c) in any event ceases to apply where—

• (i) the end of the section 10 election period in relation to the remediable service as a firefighter in respect of which compensation is payable has passed, and

• (ii) no section 10 election has been made (or deemed to have been made) in relation to that service.

• (4) Where an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).

CHAPTER 4 — Payment of net liabilities

Application of Chapter 4

64

This Chapter applies in respect of a relevant amount (together with any interest on that amount) which will be payable after taking into account the effect, if any, of regulations 57 to 63 (in this Chapter called “a net liability”).

Payment of amounts owed to the scheme manager

65

• (1) This regulation applies where a person (“P”) owes a net liability to the scheme manager.

• (2) The scheme manager must send notice in writing to P setting out—

• (a) how the net liability has been calculated,

• (b) an explanation of the circumstances in which the net liability may be reduced or waived under regulation 62,

• (c) where the net liability has been calculated by reference to an amount by way of compensation under section 16(3) of PSPJOA 2022, an explanation of the agreement that may be made under regulation 63,

• (d) when and how the net liability must be paid, and

• (e) the consequences of not paying the net liability.

• (3) Where—

• (a) the scheme manager has sent a notice under paragraph (2), and

• (b) the amount of the net liability is subsequently adjusted,

the scheme manager must send another notice in writing to P under paragraph (2).

• (4) P must pay the amount of the net liability to the scheme manager—

• (a) where the net liability relates to the remediable service as a firefighter of—

• (i) an immediate choice member, before the end of the period of six months beginning with the day after the day on which P receives the most recent notice under paragraph (2);

• (ii) a deferred choice member, in accordance with paragraph (5),

• (b) where the net liability includes an amount by way of corrections to pension contributions that are owed by virtue of an opted-out service election, in accordance with an agreement under paragraph (6), or

• (c) in accordance with an agreement under paragraph (8).

• (5) Where paragraph (4)(a)(ii) applies, P must pay the full amount of the net liability—

• (a) before the end of the period of three months beginning with the day on which any remediable service statement is provided under regulation 4(2)(a) or (b) in relation to the remediable service as a firefighter in respect of which the net liability is owed,

• (b) where paragraph (4)(b) also applies, in accordance with an agreement under paragraph (6), or

• (c) in any event, before benefits become payable in relation to the remediable service as a firefighter in respect of which the net liability is owed.

• (6) Where paragraph (4)(b) applies, P and the scheme manager may agree that the net liability is to be paid in full by way of instalments over the period—

• (a) beginning on a date specified in the agreement (“the start date”), and

• (b) ending on the earlier of—

• (i) the day 14 years after the start date;

• (ii) the day before it is reasonably expected that, if a section 10 election were made in relation to the remediable service as a firefighter to which the net liability relates, reformed scheme benefits would become payable to or in respect of that member.

• (7) The amount of each instalment to be paid in accordance with an agreement under paragraph (6) is to be determined having consulted the scheme actuary.

• (8) P and the scheme manager may agree that the net liability is to be paid in part or in full by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under a firefighters’ pension scheme.

• (9) P and the scheme manager may agree to vary an agreement under paragraph (6) or (8).

• (10) Where P does not pay any part of a net liability by the time specified in paragraph (4)(a)(i) or (5)(a), or in accordance with an agreement under paragraph (6) or (8), the scheme manager may deduct such sums from benefits payable to P under a firefighters’ pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability.

• (11) P has no liability to pay any amount on account of the net liability until the time for payment arises in accordance with this regulation or an agreement under this regulation, and until that time the scheme manager has no cause of action for the recovery of any such amount (whether for the purposes of the Limitation (Northern Ireland) Order 1989[^f00028] or otherwise).

Payment of amounts owed to a person

66

• (1) This regulation applies where the scheme manager owes a net liability to a person (“P”).

• (2) The scheme manager must pay the amount of the net liability to P—

• (a) as soon as reasonably practicable after the scheme manager determines the amount of the net liability, or

• (b) where the scheme manager requires P to provide information in accordance with paragraph (3), as soon as reasonably practicable after receipt of that information.

• (3) Before paying the amount of a net liability owed to P, the scheme manager may, by written notice given as soon as reasonably practicable after the scheme manager determines the amount of the net liability, require P to provide information in relation to the payment of the net liability which is—

• (a) information within P’s possession, or

• (b) information which P may reasonably be expected to obtain.

SCHEDULE — Eligible decision-makers for deceased members

Interpretation

1

• (1) In this Schedule—

• “beneficiary” means a person who has become entitled to receive any death benefit;

• “child”, except in the term “eligible child”, means a person under the age of 18;

• “death benefit” means a benefit payable under a firefighters’ pension scheme in relation to a member of that scheme who has died;

• “election” means an opted-out service election, an immediate choice decision or a deferred choice decision;

• “eligible decision-maker” means the person who may make— an opted-out service election in accordance with regulation 6(2)(b); an immediate choice decision in accordance with regulation 8(2)(b); a deferred choice decision in accordance with regulation 12(2)(b).

• “surviving partner” has the meaning given in regulation 84 of the 2015 Regulations.

• (2) In this Schedule, a reference to—

• (a) a beneficiary is a reference to—

• (i) a person who is a beneficiary of death benefits in relation to M’s remediable service as a firefighter, or

• (ii) where the benefits in relation to M’s remediable service as a firefighter are legacy scheme benefits, a person who would be a beneficiary of death benefits in relation to M’s remediable service as a firefighter if the benefits in relation to that service were reformed scheme benefits;

• (b) an eligible child is a reference to an eligible child of M;

• (c) M is a reference to the remedy member in respect of whose remediable service as a firefighter an election may be made;

• (d) a surviving partner is a reference to a surviving partner in relation to M.

Sole beneficiary: an adult

2

Where a person is—

• (a) the sole beneficiary, and

• (b) an adult,

the eligible decision-maker is that person.

Sole beneficiary: a child

3

Where a person (“C”) is—

• (a) the sole beneficiary, and

• (b) a child,

the eligible decision-maker is C’s parent or guardian.

Sole beneficiary: a body

4

Where a body (whether corporate or unincorporate) is the sole beneficiary, the eligible decision-maker is—

• (a) M’s personal representative, or

• (b) where M has no personal representative, the scheme manager.

Sole beneficiary: M’s estate

5

Where M’s estate is the sole beneficiary, the eligible decision-maker is M’s personal representative.

Multiple beneficiaries: including a surviving partner

6

Where—

• (a) two or more adults are the only beneficiaries, and

• (b) one of those adults is a surviving partner (“A”),

the eligible decision-maker is A.

Multiple beneficiaries: including adult eligible children

7

• (1) Where—

• (a) two or more adults are the only beneficiaries,

• (b) none of those adults is a surviving partner, and

• (c) two or more of those adults are eligible children,

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) The eligible decision-maker is—

• (a) the person agreed upon by the adult eligible children, or

• (b) where no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manager.

Multiple beneficiaries: nominated individuals only

8

• (1) Where—

• (a) two or more adults (the “nominated adults”) are beneficiaries of a lump sum death benefit, and

• (b) none of the following are beneficiaries—

• (i) a surviving adult, or

• (ii) an eligible child (whether or not an adult),

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) The eligible decision-maker is—

• (a) M’s personal representative;

• (b) where M has no personal representative, the person agreed upon by the nominated adults;

• (c) where—

• (i) M has no personal representative, and

• (ii) no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager,

the scheme manager.

Multiple beneficiaries: non-adult eligible children

9

Where the only beneficiaries are children, two or more of which are eligible children, the eligible decision-maker is—

• (a) where one person has parental responsibility for all the eligible children, that person;

• (b) otherwise—

• (i) M’s personal representative, or

• (ii) where M has no personal representative, the scheme manager.

Multiple beneficiaries: nominated children only

10

Where the only beneficiaries of lump sum death benefits are two or more children who are not eligible children, the eligible decision-maker is—

• (a) where one person has parental responsibility for all the children, that person;

• (b) otherwise—

• (i) M’s personal representative, or

• (ii) where M has no personal representative, the scheme manager.

Multiple beneficiaries: one or more adults and one or more children

11

• (1) Where the beneficiaries include one or more adults and one or more children—

• (a) M’s personal representative is the eligible decision-maker;

• (b) where M has no personal representative, and—

• (i) one of the beneficiaries is a surviving partner, that surviving partner is the eligible decision-maker;

• (ii) none of the beneficiaries is a surviving partner and—

• (aa) one or more of the beneficiaries is an eligible child, or

• (bb) none of the beneficiaries is an eligible child,

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) Where sub-paragraph (1)(b)(ii) applies, and—

• (a) all relevant children are under 18 and—

• (i) have the same guardian, the eligible-decision maker is that guardian;

• (ii) do not have the same guardian, the eligible decision-maker is the scheme manager;

• (b) all relevant children are 18 or over, the eligible decision-maker is—

• (i) the person agreed upon by those relevant children, or

• (ii) where no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manger;

• (c) one or more relevant children are under 18 and one or more of the relevant children are 18 or over, the eligible decision-maker is the person agreed upon by—

• (i) the relevant children who are 18 or over, and

• (ii) the guardian (or guardians) of the relevant children who are under 18.

• (3) In sub-paragraph (2), a relevant child is—

• (a) where sub-paragraph (1)(b)(ii)(aa) applies, an eligible child;

• (b) where sub-paragraph (1)(b)(ii)(bb) applies, a person who meets one of the conditions in regulation 93(3) to (5) of the 2015 Regulations.

Other cases

12

In any case not covered by paragraphs 2 to 11, the eligible decision-maker is the scheme manager.

Signed

Sealed with the Official Seal of the Department of Health on 7th September 2023.

La’Verne Montgomery — A senior officer of the — Department of Health

The Department of Finance consents to the foregoing Regulations.

Sealed with the Official Seal of the Department of Finance on 7th September 2023.

Patrick Neeson — A senior officer of the — Department of Finance

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

The Public Service Pensions Act (Northern Ireland) 2014 (c. 2) (“PSPA(NI) 2014”) makes provision, and confers powers to make further provision (in the form of “scheme regulations” as defined in section 1 of PSPA(NI) 2014) about the establishment of public service pension schemes. The Firefighters’ Pension Scheme Regulations (Northern Ireland) 2015 (S.R. 2015 No. 78) (“the 2015 Regulations”) are the scheme regulations establishing the successor firefighters’ pension scheme (“the reformed scheme”) to the schemes established by the Firefighters’ Pension Scheme Order (Northern Ireland) 2007 (S.R. 2007 No. 144) and the New Firefighters’ Pension Scheme Order (Northern Ireland) 2007 (S.R. 2007 No. 215) (“the legacy schemes”). The 2015 Regulations provided for transitional protection for certain cohorts of legacy scheme members. Transitional protection of this sort was subsequently found to unlawfully discriminate between legacy scheme members on the basis of age.

The Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”), at Chapter 1, makes provision, and confers powers for scheme regulations under PSPA(NI) 2014 to make further provision, in relation to specified service (“remediable service” as defined in section 1 of PSPJOA 2022) of members who had the benefit from transitional protection, and of members who did not benefit from transitional protection only by reason of their age. Section 27 of PSPJOA 2022 requires certain powers to make scheme regulations to be exercised in accordance with Treasury directions. In respect of these scheme regulations section 38(1) of the PSPJOA 2022 provides that Treasury Directions means Directions given by the Department of Finance in Northern Ireland.

These Regulations are scheme regulations under PSPA(NI) 2014 and in accordance with PSPJOA 2022 in relation to a member’s remediable service in a firefighters’ pension scheme. They are, to the extent required by section 27 of PSPJOA 2022, made in accordance with directions under that section (in the form of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023). These Regulations have retrospective effect, which is authorised by section 3(3)(b) of PSPA(NI) 2014.

Part 2 of these Regulations makes provision about when and to whom a remediable service statement is to be provided by the scheme manager, as well as the contents of the remediable service statement.

Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service—

• (a) Chapter 1 makes provision about when and how an election may be made for service in respect of which a member opted-out of a firefighters’ pension scheme to be reinstated and treated as remediable service;

• (b) Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of a pensioner or deceased member (an “immediate choice member”) is to be treated as service in the member’s legacy scheme or in the reformed scheme;

• (c) Chapter 3 makes provision similar to Chapter 2, but in relation to the remediable service of an active or deferred member (a “deferred choice member”).

Part 4 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner—

• (a) Chapter 1 makes provision about sharing the value of such rights under a pension sharing order where they are subject to a pension debit under article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)). It provides, in particular, for the calculation or, where appropriate, the re-calculation of the value of a pension debit and a pension credit in relation to the rights;

• (b) Chapter 2 makes provision about the calculation of the value of rights for the purposes of sharing those rights under an arrangement other than a pension sharing order.

Part 5 makes provision about lump sum voluntary contributions paid by a member during the period of their remediable service, and periodical contributions paid by a member under an arrangement which commenced during the period of their remediable service, to secure further pension rights—

• (a) regulation 27 makes provision under which compensation is to be paid in relation to voluntary contributions used to secure rights to reformed scheme added pension during the period of their remediable service;

• (b) regulation 28 makes provision under which compensation is to be paid in relation to voluntary contributions used to secure rights legacy scheme added years during the period of their remediable service where the benefits to be paid in relation to a member’s remediable service are reformed scheme benefits;

• (c) regulation 29 makes provision under which a member who has remediable service in the reformed scheme may elect to enter into a retrospective arrangement to secure added years in the member’s legacy scheme in respect of that remediable service.

Part 6 makes provision about transfers in and out of a firefighter’s pension scheme of pension rights during the period of a member’s remediable service—

• (a) Chapter 1 makes provision about, among other things, the provision of a remediable service statement to a person who has transferred out rights in respect of remediable service and in respect of whom a remediable service statement is not otherwise required to be provided;

• (b) Chapter 2 makes provision about transfers in and out of a firefighters’ pension scheme on a cash equivalent basis, including provision about the calculation (and, where appropriate, the recalculation) of the value of a cash equivalent transfer value, and the making and accepting of payments in relation to the transfer value of rights secured by virtue of remediable service;

• (c) Chapter 3 makes provision similar to Chapter 2, but in relation to transfers in and out of a firefighters’ pension scheme on a club basis;

• (d) Chapter 4 makes provision for—

• (i) transfers into the reformed scheme in respect of rights secured by virtue of remediable service to be treated as being transferred into the member’s legacy scheme where the benefits which become payable in respect of the member’s remediable service are legacy scheme benefits;

• (ii) the conferring or variation of rights in a member’s legacy scheme to reflect a change in the value of those rights by virtue of PSPJOA 2022 and these Regulations;

• (iii) financial corrections of any pension benefits paid in respect of the transferred-in rights of an immediate choice member.

Part 7 makes provision about special cases—

• (a) Chapter 2 makes provision about ill-health retirement—

• (i) regulation 50 makes provision about the cases in which a member who met the requirements for an ill-health retirement award in one firefighters’ pension scheme is to be deemed as meeting the requirements in their alternative firefighters’ pension scheme;

• (ii) regulation 51 makes provision about assessing the eligibility of a member for an ill-health award under the reformed scheme where that member has been granted an ill-health award under the FPS

• (iii) regulation 52 makes provision about cases where an ill-health retirement application was made before 1st April 2022, but is not determined until after that date;

• (b) Chapter 2 makes provision about—

• (i) protecting the amount of any child pension which is already in payment so that it will not be reduced as a result of the PSPJOA 2022 or these Regulations;

• (ii) the payment of annual allowance tax charges.

Part 8 makes provision in relation to cases in which a person has already obtained a remedy in relation to their remediable service. Such persons are treated for the purposes of PSPJOA 2022 and these Regulations as if they were an immediate choice member who has elected to receive legacy scheme benefits in relation to their remediable service.

Part 9 makes provision about any amounts (“relevant amounts”) owed to or by a person as a result of PSPJOA 2022 or these Regulations—

• (a) Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person;

• (b) Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the scheme manager to reduce or waive relevant amounts owed by a person to a scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service;

• (c) Chapter 4 makes provision about when and how relevant amounts must be paid.

The Schedule specifies the relevant decision makers for deceased members.

A full impact assessment has not been produced for these Regulations as no impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: Formerly the Department of Health, Social Services and Public Safety, see 2016 c.5 (N.I.).

[^f00002]: 2014 c.2. (NI). Section 3 was amended by section 94(12) of the Public Service Pensions and Judicial Offices Act 2022 (c. 7) and section 3(2)(c) was inserted by section 94(13) of that Act.

[^f00003]: 2022 c.7.

[^f00004]: Formerly the Department of Finance and Personnel, see 2016 c.5 (N.I.).

[^f00005]: S.I. 1999/3147 (N.I. 11)

[^f00006]: S.R. 2007 No. 144, amended by S.R 2008 No. 382, S.R. 2012 No. 161, S.R. 2013 No. 85, S.R. 2014 No. 56 and No. 169, S.R. 2015 No 8, No. 11, No. 420 and No. 421, S.R. 2019 No. 109 and S.R. 2022 No. 155.

[^f00007]: S.R. 2007 No. 215, amended by S.R. 2008 No. 381, S.R. 2012 No. 162, S.R. 2013 No. 84 and No. 172, S.R. 2014 No. 57 and No. 168, and S.R. 2015 No. 9 and No. 10, S.R. 2015 No. 420, No. 422 and S.R. 2022 No. 155.

[^f00008]: S.R. 2015 No. 78, amended by S.R. 2015 No. 420 and S.R. 2022 No. 155.

[^f00009]: Published on 26 January 2023 and accessible at https://www.finance-ni.gov.uk/sites/default/files/publications/dfp/The-Public-Service-Pensions-Exercise-of-Powers-Compensation-and-Information-Directions-Northern-Ireland-2023.PDF

[^f00010]: See section 4 of PSPJOA 2022 for the meaning of “relevant Chapter 1 legacy scheme”.

[^f00011]: See section 34 of the PSPJOA 2022 for the meaning of “new scheme benefits”.

[^f00012]: See section 1 of PSPJOA 2022 for the meaning of “remediable service”.

[^f00013]: See section 110(1) of PSPJOA 2022 for the meaning of “pensionable service”.

[^f00014]: See section 29(10) of the PSPJOA 2022 for the meaning of “the relevant date”.

[^f00015]: In accordance with section 29(9) of the PSPJOA 2022 only one request under regulation 3(2)(b)(ii) may be made during any period of 12 months.

[^f00016]: See sections 5(7) (read with section 4) and 36 of the PSPJOA 2022 for the meaning of relevant opted-out service in relation to a Chapter 1 legacy scheme (such as the FPS and NFPS).

[^f00017]: See section 25(8) of PSPJOA for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00018]: See section 7(2) of the PSPJOA 2022 for the meaning of “the end of the section 6 election period”.

[^f00019]: See section 110(1) of PSPJOA 2022 for the meaning of “voluntary contributions”.

[^f00020]: See section 19(7) of the PSPJOA 2022 for the meanings of “pension debit” and “pension credit”.

[^f00021]: See section 33 of PSPJOA 2022 for the meaning of “Chapter 1 scheme”.

[^f00022]: S.I. 2009/1171. Regulation 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00023]: In accordance with section 110(1) of PSPJOA 2022, “FA 2004” means the Finance Act 2004 (c. 12). Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).

[^f00024]: Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).

[^f00025]: See section 26(3) of PSPJOA 2022 for the meaning of “relevant amounts”.

[^f00026]: See section 23 of PSPJOA 2022 and direction 11 of the PSP(NI) Directions 2023 for the meaning of “compensatable loss”.

[^f00027]: See section 23(9) of PSPJOA 2022 for the meaning of “Part 4 tax loss”.

[^f00028]: 1989 No. 1339 (N.I. 11)

Editorial notes

[^key-507f9ae5ffb5c54c7c5b23ee5bfd04c7]: Reg. 1 in operation at 1.10.2023, see reg. 1

[^key-ba0a8c57d8b1601c57857574adde882b]: Reg. 2 in operation at 1.10.2023, see reg. 1

[^key-85a02c19cd762b8aece28f22249abb7f]: Reg. 3 in operation at 1.10.2023, see reg. 1

[^key-84ba69f19d9a5fcebd82feb680fccfd5]: Reg. 4 in operation at 1.10.2023, see reg. 1

[^key-eac02ac85e0021325a3080ae0260ea06]: Reg. 5 in operation at 1.10.2023, see reg. 1

[^key-f96e09b7009f468e772e641b74e04a5c]: Reg. 6 in operation at 1.10.2023, see reg. 1

[^key-56415b7455a5716bb111c1bd5b196b07]: Reg. 7 in operation at 1.10.2023, see reg. 1

[^key-1345a7e4218ee1918b41f766956078bd]: Reg. 8 in operation at 1.10.2023, see reg. 1

[^key-6e1eec3a3319ba78644985929af53bca]: Reg. 9 in operation at 1.10.2023, see reg. 1

[^key-f6913b1b202b7e39b0dd9d06e4d45074]: Reg. 10 in operation at 1.10.2023, see reg. 1

[^key-10d8c39ef78b96f542be17e10b2fdb98]: Reg. 11 in operation at 1.10.2023, see reg. 1

[^key-8c164573adecb7d29f25f34e252c69f5]: Reg. 12 in operation at 1.10.2023, see reg. 1

[^key-d3841fb74949bdbb024096ed4910756a]: Reg. 13 in operation at 1.10.2023, see reg. 1

[^key-ea0ff21539cb699e2285f9ada2ade281]: Reg. 14 in operation at 1.10.2023, see reg. 1

[^key-6513d32427ceab64ecff547dd6b94058]: Reg. 15 in operation at 1.10.2023, see reg. 1

[^key-fe6e48daec95c0b6939b1e3d939ab2dd]: Reg. 16 in operation at 1.10.2023, see reg. 1

[^key-1b6fa50914a7418be4e0d7821d73c15d]: Reg. 17 in operation at 1.10.2023, see reg. 1

[^key-5a8b3f71bfcb5e194993079f87d94bb6]: Reg. 18 in operation at 1.10.2023, see reg. 1

[^key-4c646731e2d797727a0bfef152108c4c]: Reg. 19 in operation at 1.10.2023, see reg. 1

[^key-35887bd49256db82d8f67e8663a93794]: Reg. 20 in operation at 1.10.2023, see reg. 1

[^key-c088c2c72a78a123661545fea78f9db0]: Reg. 21 in operation at 1.10.2023, see reg. 1

[^key-633d0cab5a9255bf2893d3023fff4da0]: Reg. 22 in operation at 1.10.2023, see reg. 1

[^key-d608ceb05d131c8fd1e1771b7cd80a9e]: Reg. 23 in operation at 1.10.2023, see reg. 1

[^key-70fe1eeb29aa901a8ff1c2034b412570]: Reg. 24 in operation at 1.10.2023, see reg. 1

[^key-4f1fc7093dda83165016817e756039f0]: Reg. 25 in operation at 1.10.2023, see reg. 1

[^key-73aebf84eea5cbc5fb7782bbfa4c299e]: Reg. 26 in operation at 1.10.2023, see reg. 1

[^key-6da7403f117fd40e6fc47387178755ca]: Reg. 27 in operation at 1.10.2023, see reg. 1

[^key-93792515b4b1d8832d8e2f31b0544857]: Reg. 28 in operation at 1.10.2023, see reg. 1

[^key-eb9c8d9e286205dbd973996fa03c4aef]: Reg. 29 in operation at 1.10.2023, see reg. 1

[^key-ad9f7119e9ee706cd87dbd5f9e6b5432]: Reg. 30 in operation at 1.10.2023, see reg. 1

[^key-3fc956ffb343cad0547f1336951b6c56]: Reg. 31 in operation at 1.10.2023, see reg. 1

[^key-768ff04eeef3ba6a0694cbf09cff4ac0]: Reg. 32 in operation at 1.10.2023, see reg. 1

[^key-b4f39ab242e7e61d712ec8a78d7c5ef0]: Reg. 33 in operation at 1.10.2023, see reg. 1

[^key-9e517cd727e953518c8d92a7c9fceaf6]: Reg. 34 in operation at 1.10.2023, see reg. 1

[^key-f73428586f64ddd67abaac8fcc38c6c2]: Reg. 35 in operation at 1.10.2023, see reg. 1

[^key-5e94ba9c8fc152503957f45ebd574b50]: Reg. 36 in operation at 1.10.2023, see reg. 1

[^key-31beb4e7545eda7688de8877b574f173]: Reg. 37 in operation at 1.10.2023, see reg. 1

[^key-0815ea59b816bd34eee334248cd5bb73]: Reg. 38 in operation at 1.10.2023, see reg. 1

[^key-0ca32ea222df8532cdf1ff2708808b22]: Reg. 39 in operation at 1.10.2023, see reg. 1

[^key-65c7e404f65ad44de32e956f04a93c68]: Reg. 40 in operation at 1.10.2023, see reg. 1

[^key-016759e6ac558ba519aecc2dd49a0b6e]: Reg. 41 in operation at 1.10.2023, see reg. 1

[^key-c7fcc241c537c1586250053049af6950]: Reg. 42 in operation at 1.10.2023, see reg. 1

[^key-0bc59f7f5138178ed153b6a61e97b4be]: Reg. 43 in operation at 1.10.2023, see reg. 1

[^key-52b6654074c860512a1606790d51deae]: Reg. 44 in operation at 1.10.2023, see reg. 1

[^key-8b4041d45de651a5aa289133d9ff878c]: Reg. 45 in operation at 1.10.2023, see reg. 1

[^key-3fc8f3153133cd9b1e4a161d12929574]: Reg. 46 in operation at 1.10.2023, see reg. 1

[^key-c6f77e5b1e5925dfed5e190fe39a0b1e]: Reg. 47 in operation at 1.10.2023, see reg. 1

[^key-27a68734f70d167eda906a7180ea4233]: Reg. 48 in operation at 1.10.2023, see reg. 1

[^key-6c4e2a449e4a69151348739af65f7a8d]: Reg. 49 in operation at 1.10.2023, see reg. 1

[^key-cc6da8470dc8bb70440adb0d235c2d10]: Reg. 50 in operation at 1.10.2023, see reg. 1

[^key-89662e2c1e87f2a335b7e46b0864939f]: Reg. 51 in operation at 1.10.2023, see reg. 1

[^key-54e359bdb7ffd50a6485671a34c0447a]: Reg. 52 in operation at 1.10.2023, see reg. 1

[^key-2dbccd9e6deeea36e48e68962b595a8e]: Reg. 53 in operation at 1.10.2023, see reg. 1

[^key-21e933d9f850698b17d52c43648ad379]: Reg. 54 in operation at 1.10.2023, see reg. 1

[^key-926ab12e1711f9183a7a8b60b2c8bc52]: Reg. 55 in operation at 1.10.2023, see reg. 1

[^key-cf2220dabd4fd7035125488ac3eec588]: Reg. 56 in operation at 1.10.2023, see reg. 1

[^key-1b7b94f32d3dfde4653be4c2a1aa78bb]: Reg. 57 in operation at 1.10.2023, see reg. 1

[^key-0bd0d9c698ada258a73375294affb790]: Reg. 58 in operation at 1.10.2023, see reg. 1

[^key-d28511ebd3514d89778ac1aa4d0a0ba7]: Reg. 59 in operation at 1.10.2023, see reg. 1

[^key-f7ecf90dc88add0ffa5f8beaa899c620]: Reg. 60 in operation at 1.10.2023, see reg. 1

[^key-324ecbffc1be1eac782d6fb5b41096b8]: Reg. 61 in operation at 1.10.2023, see reg. 1

[^key-c97b9d52df5792045f6b6af04636e3d8]: Reg. 62 in operation at 1.10.2023, see reg. 1

[^key-7893fd2c1da7e6ddbb2eff85611e26f8]: Reg. 63 in operation at 1.10.2023, see reg. 1

[^key-4956b70c1ceb0b29bdf4fbc7aed4ed8c]: Reg. 64 in operation at 1.10.2023, see reg. 1

[^key-49a0454a6e1879782a2aba26c8799b85]: Reg. 65 in operation at 1.10.2023, see reg. 1

[^key-c5f5a9d12dedec37a607c34498b5ed8e]: Reg. 66 in operation at 1.10.2023, see reg. 1

[^key-63003b2d7106cf8b654bc3909143aceb]: Sch. para. 1 in operation at 1.10.2023, see reg. 1

[^key-2c9cc3563a5016b0a126d41575164ded]: Sch. para. 2 in operation at 1.10.2023, see reg. 1

[^key-5cb2dd340c5e2602b3db15e667dacd6d]: Sch. para. 3 in operation at 1.10.2023, see reg. 1

[^key-96cc9d140aabe01c850a17fa2d96f4ca]: Sch. para. 4 in operation at 1.10.2023, see reg. 1

[^key-53e239cdb5ebe7e92694a64664545328]: Sch. para. 5 in operation at 1.10.2023, see reg. 1

[^key-8cf95f38c49950f13ec822499feb40c7]: Sch. para. 6 in operation at 1.10.2023, see reg. 1

[^key-1e438d1138ef46fe0d6e20c27d25c26b]: Sch. para. 7 in operation at 1.10.2023, see reg. 1

[^key-385e6dbb30fecd8ce79f18d0638ab05b]: Sch. para. 8 in operation at 1.10.2023, see reg. 1

[^key-762f755c668dc0f0eb91cb89d366e858]: Sch. para. 9 in operation at 1.10.2023, see reg. 1

[^key-109e1eb44d0a9f8d258b9f17fffb02c9]: Sch. para. 10 in operation at 1.10.2023, see reg. 1

[^key-afb608fb2610768a75cee2d0734acbd3]: Sch. para. 11 in operation at 1.10.2023, see reg. 1

[^key-5d958b1f70678c6fa0846b0a92c7629b]: Sch. para. 12 in operation at 1.10.2023, see reg. 1

[^key-89a208056d2fe6dd1ec14546e97f1f6a]: Word in reg. 12(7)(b) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(2)

[^key-84a4c6a2711d68912db9f2b64fea81b8]: Words in reg. 17(2) omitted (9.1.2025 with effect from 1.10.2023) by virtue of The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(3)(a)

[^key-bcce9128a1d030e783124140510d3b4b]: Words in reg. 17(2) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(3)(b)

[^key-81305e85ceccbe38b3f3faf2f601e1be]: Words in reg. 49 heading omitted (9.1.2025 with effect from 1.10.2023) by virtue of The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(4)(a)

[^key-ad8a4675a3b732bddd55b828b806ca95]: Words in reg. 49 inserted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(4)(b)

[^key-d11a0672899dfd2657c3ba279f350dd3]: Words in reg. 49 substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(4)(b)

[^key-8216cc806b770732460a73c5d13410f2]: Words in reg. 49 substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(4)(c)

[^key-7126b02c65472706921befc796990169]: Words in reg. 49 substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(4)(d)

[^key-4a1fd914e76a04d4d217c57d61bc01b2]: Words in reg. 49 substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(4)(e)

[^key-ff46808e19f2b9ecd0e2e8c56d08264d]: Words in reg. 49 substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(4)(f)

[^key-308576e87031dac16698de909d1c0803]: Reg. 50(1) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(5)

[^key-381792802eabf006517a5cda1bf3b700]: Word in reg. 51 heading substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(6)(a)

[^key-57d7fdcb1251de57ee1fbbea31a254b7]: Words in reg. 51(1)(a) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(6)(b)

[^key-2f57a8075a62c69117c61b82bad80a90]: Word in reg. 51(3)(a) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(6)(c)

[^key-09b8224caae4e7b5492e11073c7a67ff]: Word in reg. 51(4) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(6)(d)

[^key-18c0d70f065677d62b9f946683a16333]: Words in reg. 51(9)(a) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(6)(e)

[^key-d9f6597215e39101e979f6050a51bc81]: Word in reg. 59(2)(b) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(7)

[^key-7eeb65ee5f6999055d967cfe0ac97073]: Words in reg. 60(3)(a) substituted (9.1.2025 with effect from 1.10.2023) by The Firefighters’ Pension Schemes and Compensation Scheme (Amendment) (No. 2) Regulations (Northern Ireland) 2024 (S.R. 2024/218), regs. 1(1)(4), 6(8)

...Interpretation of Chapter 1