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The Firefighters’ Pension Scheme (Wales) Regulations 2015

Type Welsh-Statutory-Instrument

Publication 2015-03-09

Last updated 2025-09-01

State In force

Jurisdiction Wales

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(b) any employer additional contribution paid by the employer in respect of a higher tier ill health pension which is required by regulation 127(1) (employer additional contribution: ill-health award);

(c) any employer additional contribution paid by the employer in respect of a lower tier ill health pension which is required by regulation 127(3) (employer additional contribution: ill-health award);

(d) any employer additional contribution paid by the employer in respect of an employer initiated retirement which is required by regulation 129(1) (employer additional contribution: employer initiated retirement);

(e) any member contributions paid under regulation 119 (member contributions), regulation 119A (member contributions from 1 September 2025), regulation 120 (contributions during absence from work due to illness, injury, trade dispute or authorised absence), regulation 121 (contributions during absence from work on reserve forces service leave) or regulation 122 (contributions during child-related leave);

(f) any member contributions for added pension paid under Schedule 1 (payments for added pension);

(g) any club transfer value payment received; and

(h) any transfer value payment received.

Payments to be made from the Firefighters’ Pension Fund

133

The scheme manager must make payments out of the FPF in respect of the following—

(a) any repayment of a member’s contributions and payments required by regulation 125 (refund of all member contributions and payments for additional pension made by member);

(b) any refund of the amount of the employer additional contribution for an ill-health award under regulation 128 (refund of employer additional contribution for ill-health award following review);

(d) any club transfer value payment to be paid in respect of a member’s accrued benefits in this scheme; and

(e) any transfer value payment required to be paid in respect of a member’s accrued benefits in this scheme.

Information to be provided to the Welsh Ministers

134

(1) The scheme manager must for each financial year ending on or after 31 March 2016 (“relevant financial year”) send the following information in writing to the Welsh Ministers—

(a) the total amount that the scheme manager estimates will be payable out of the FPF in that financial year;

(b) the total amount that the scheme manager estimates will be credited to the FPF in that financial year;

(d) the audited accounts relating to the FPF for that financial year;

(e) the total amount paid out of the FPF in that financial year; and

(f) the total amount paid into the FPF in that financial year.

(2) The information in paragraph (1) must be sent in the form specified in writing by the Welsh Ministers.

(3) Subject to paragraph (7), the scheme manager must send the estimate for each relevant financial year to the Welsh Ministers by such date before the start of the relevant financial year as the Welsh Ministers, may, in writing, specify.

(4) If the scheme manager revises any of the information sent in the estimate, the scheme manager must send the revised information (“the revised estimate”) to the Welsh Ministers by such date during the relevant financial year as the Welsh Ministers may, in writing, specify.

(5) The scheme manager must send the un-audited information to the Welsh Ministers by such date after the end of the relevant financial year as the Welsh Ministers may, in writing, specify.

(6) The scheme manager must send the audited information to the Welsh Ministers by such date after the end of the financial year as the Welsh Ministers may, in writing, specify.

(7) In relation to the relevant financial year ending on 31 March 2016 the scheme manager must send the estimate to the Welsh Ministers as soon as reasonably practicable after the start of that financial year.

Estimated deficits

135

(1) Where, having taken into account the estimate and any other relevant information, it appears to the Welsh Ministers that the total amount likely to be payable out of the FPF in the relevant financial year will exceed the total amount likely to be payable into that FPF in that year, the Welsh Ministers must pay an amount to the scheme manager equal to 80% of the likely deficit.

(2) Where, having taken into account any revised estimate and any other relevant information, it appears to the Welsh Ministers that—

(a) the total amount likely to be payable out of the FPF in the relevant financial year will exceed the total amount likely to be paid into the FPF in that year; and

(b) 80% of the likely deficit is more than—

(i) the amount paid or payable by the Welsh Ministers to the scheme manager under paragraph (1) in relation to the relevant financial year, or

(ii) where no such amount was paid or payable by the Welsh Ministers, zero,

the Welsh Ministers may pay to the scheme manager such amount as the Welsh Ministers think fit.

(3) Where the Welsh Ministers have paid an amount to a scheme manager under paragraphs (1) and (2), the total of these amounts must not exceed 80% of the likely deficit of the FPF for that year.

(4) Where the Welsh Ministers pay an amount to a scheme manager under paragraph (2), any amount paid or payable by the scheme manager to the Welsh Ministers in relation to the relevant financial year under regulation 136(1) (estimated surpluses) must not be paid or, if paid, the Welsh Ministers must repay it.

(5) The Welsh Ministers must make the payment to the scheme manager under paragraph (1) before the end of July of the relevant financial year or as soon as reasonably practicable thereafter.

(6) Where the Welsh Ministers make a payment under paragraph (2) or a repayment under paragraph (4), the payment or repayment must be made before the end of the relevant financial year or as soon as reasonably practicable thereafter.

Estimated surpluses

136

(1) Where, having taken into account the estimate and any other relevant information, it appears to the Welsh Ministers that the total amount likely to be paid into the FPF in the relevant financial year will exceed the total amount likely to be payable out of the FPF in that year, the Welsh Ministers must require the scheme manager to pay to the Welsh Ministers an amount equal to 80% of the likely surplus.

(2) Where, having taken into account any revised estimate and any other relevant information, it appears to the Welsh Ministers that—

(a) the total amount likely to be paid into the FPF in the relevant financial year will exceed the total amount likely to be payable out of the FPF in that year; and

(b) 80% of the likely surplus is more than—

(i) the amount paid or payable by the scheme manager to the Welsh Ministers under paragraph (1) in relation to the relevant financial year, or

(ii) where no such amount was paid or payable by the scheme manager, zero,

the Welsh Ministers may require the scheme manager to pay to the Welsh Ministers such amount as the Welsh Ministers may by notice in writing specify.

(3) Where the scheme manager has paid an amount to the Welsh Ministers under paragraphs (1) and (2), the total of these amounts must not exceed 80% of the likely surplus of the FPF for that year.

(4) Where the Welsh Ministers require the scheme manager to pay an amount under paragraph (2), any amount paid or payable by the Welsh Ministers to the scheme manager in relation to the relevant financial year under regulation 135(1) (estimated deficits) must not be paid or, if paid, the scheme manager must repay it.

(5) The Welsh Ministers must give to the scheme manager, on or before 3 March of the relevant financial year, written notice of the amount of any payment or repayment that the Welsh Ministers require the scheme manager to make under paragraph (1), (2) or (4).

(6) Where the scheme manager is required to make a payment under paragraphs (1) or (2) or to make a repayment under paragraph (4), the payment or repayment must be made before the end of the relevant financial year or as soon as reasonably practicable thereafter.

Actual deficits

137

(1) Where, having taken into account the un-audited information and any other relevant information, it appears to the Welsh Ministers that the total amount likely to be payable out of the FPF in the relevant financial year exceeds the total amount likely to be paid or payable into the FPF in that year—

(a) where the likely deficit (“the un-audited deficit”) exceeds the total of any amount paid or payable to the scheme manager in relation to that year under regulation 135(1) or (2) (estimated deficits) (“the regulation 135 total”), the Welsh Ministers must pay to the scheme manager the amount of the un-audited deficit less the regulation 135 total;

(b) where the un-audited deficit is less than the regulation 135 total, the amount of the regulation 135 total less the un-audited deficit is not payable under regulation 135 (1) or (2) and, if already paid, the scheme manager must repay that amount to the Welsh Ministers;

(c) where no amount was paid or payable by the Welsh Ministers to the scheme manager in relation to the relevant financial year under regulation 135(1) or (2), the Welsh Ministers must pay to the scheme manager the amount of the un-audited deficit; and

(d) any amount paid or payable to the Welsh Ministers in relation to that year under regulation 136(1) or (2) is not payable and, if already paid, the Welsh Ministers must repay it to the scheme manager.

(2) Where, having taken into account the audited information and any other relevant information, it appears to the Welsh Ministers that the total amount paid or payable out of the FPF in the relevant year exceeds the total amount paid or payable into the FPF in that year—

(a) where the difference between those total amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the scheme manager in relation to that year under paragraph (1)(a) or (c) or regulation 135(1) or (2) (“the un-audited total”), the Welsh Ministers must pay to the scheme manager the amount of the audited deficit less the un-audited total;

(b) where the audited deficit is less than the un-audited total, the amount of the un-audited total less the audited deficit is not payable under paragraphs (1)(a) or (c) or regulation 135(1) or (2) and, if already paid, the scheme manager must repay it to the Welsh Ministers;

(c) where no amount was paid or payable by the Welsh Ministers to the scheme manager in relation to the relevant financial year under paragraphs (1)(a) or (c) or regulation 135(1) or (2), the Welsh Ministers must pay to the scheme manager the amount of the audited deficit; and

(d) any amount paid or payable to the Welsh Ministers in relation to the relevant financial year under regulation 136(1) or (2) or regulation 138(1)(a) or (c) is not payable and, if already paid, the Welsh Ministers must repay it to the scheme manager.

(3) Where the Welsh Ministers, or the scheme manager, as the case maybe, are required to make a payment or repayment under paragraph (1), it must be made before the end of July in the financial year following the relevant financial year (“the second year”) or as soon as reasonably practicable thereafter.

(4) Where the Welsh Ministers or the scheme manager, as the case maybe, are required to make a payment or repayment under paragraph (2), it must be made before the end of July in the financial year following the second year or as soon as reasonably practicable thereafter.

Actual surpluses

138

(1) Where, having taken into account the un-audited information and any other relevant information, it appears to the Welsh Ministers that the total amount paid into the FPF in the relevant financial year exceeds the total amount paid out of that FPF in that year—

(a) where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to the Welsh Ministers by the scheme manager in relation to that year under regulation 136(1) or (2) (“the regulation 136 total”), the Welsh Ministers must require the scheme manager to pay to the Welsh Ministers the amount of the un-audited surplus less the regulation 136 total;

(b) where the un-audited surplus is less than the regulation 136 total, the amount of the regulation 136 total less the un-audited surplus is not payable under regulation 136(1) or (2) and, if already paid, the Welsh Ministers must repay it to the scheme manager;

(c) where no amount was paid or payable to the Welsh Ministers by the scheme manager in relation to the relevant financial year under regulation 136(1) or (2), the Welsh Ministers must require the scheme manager to pay to Welsh Ministers the amount of the un-audited surplus; and

(d) any amount paid or payable by the Welsh Ministers to the scheme manager in relation to that year under regulation 135(1) or (2) is not payable and, if already paid, the scheme manager must repay it to the Welsh Ministers.

(2) Where, having taken into account the audited information and any other relevant information, it appears to the Welsh Ministers that the total amount paid into the FPF in the relevant financial year exceeds the total amount payable out of that FPF in that year—

(a) where the difference between those total amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Welsh Ministers by the scheme manager in relation to that year under paragraph (1)(a) or (c) or regulation 136 (1) or (2) (“the un-audited regulation 136 total”), the Welsh Ministers must require the scheme manager to pay to the Welsh Ministers out of the FPF the amount of the audited surplus less the un-audited regulation 136 total;

(b) where the audited surplus is less than the un-audited regulation 136 total, the amount of the un-audited regulation 136 total less the audited surplus is not payable under paragraphs (1)(a) or (c) or regulation 136(1) or (2) and, if already paid, the Welsh Ministers must repay it to the scheme manager;

(c) where no amount was paid or payable to the Welsh Ministers by the scheme manager in relation to the relevant financial year under paragraphs (1)(a) or (c) or regulation 136(1) or (2), the Welsh Ministers must require the scheme manager to pay to the Welsh Ministers the amount of the audited surplus; and

(d) any amount paid or payable by the Welsh Ministers to the scheme manager in relation to that year under regulation 135(1) or (2) or regulation 137(1)(a) or (c) is not payable and, if already paid, the scheme manager must repay it to the Welsh Ministers.

(3) The Welsh Ministers must give to the scheme manager, on or before 3 July in the financial year after the relevant financial year (“the second year”), written notice of the amount of the payment that the Welsh Ministers require the scheme manager to make under paragraph (1)(a) or (c).

(4) Where the Welsh Ministers or the scheme manager, as the case maybe, are required to make a payment or repayment under paragraph (1), it must be made before the end of July in the second year or as soon as reasonably practicable thereafter.

(5) The Welsh Ministers must give to the scheme manager, on or before 3 July in the financial year that is the second financial year after the relevant financial year (“the third year”), written notice of the amount of any payment that the Welsh Ministers require the scheme manager to make under paragraph (2)(a) or (c).

(6) Where the Welsh Ministers or the scheme manager, as the case may be, are required to make a payment or repayment under paragraph (2) of this regulation, it must be made before the end of July in the third year or as soon as reasonably practicable thereafter.

Duty to provide information

139

(1) The scheme manager must provide the Welsh Ministers with such information relevant to the exercise of the Welsh Ministers’ functions under this Part as the Welsh Ministers may, by written notice, require.

(2) The scheme manager must provide the information required within the period of time specified by the Welsh Ministers in that notice or within such additional period as may be allowed by the Welsh Ministers.

PART 10 — Transfers

CHAPTER 1 — Preliminary

Application of this Part

140

This Part—

(a) supplements the rights conferred by or under Chapter 4 of Part 4 of PSA 1993 (transfer values) and is without prejudice to that Chapter; and

(b) supplements the rights conferred by or under Chapter 5 of that Part (early leavers: cash transfer sums and contribution refunds)[^f00062] and is without prejudice to that Chapter.

Interpretation in relation to this Part

141

In this Part—

“cash equivalent” (“cyfwerth ariannol”) means an amount calculated in accordance with regulations made under section 97 of PSA 1993;

“club transfer value” (“gwerth trosglwyddiad clwb”), in relation to an amount of accrued earned pension under this scheme or under another club scheme, means an amount calculated by the scheme manager—in accordance with the club transfer arrangements, andby reference to the guidance and tables provided by the Government Actuary for this purpose that are in use on the date used for the calculation;

“guarantee date” (“dyddiad gwarant”) has the meaning given in regulation 144 (statement of entitlement);

“guaranteed cash equivalent” (“cyfwerth ariannol gwarantedig”), in relation to calculating the transfer value of accrued rights to benefits under this scheme, means the cash equivalent of those benefits as at the guarantee date, as specified in a statement of entitlement;

“statement of entitlement” (“datganiad o hawlogaeth”), in relation to an active or deferred member’s accrued rights to benefits under this scheme, means a statement by the scheme manager of the cash equivalent or club transfer value of those benefits as at the guarantee date; and

“transfer value” (“gwerth trosglwyddiad”) means, for accrued rights to benefits other than accrued earned pension which are the subject of a club transfer—for accrued rights to benefits under this scheme, an amount equal to—the guaranteed cash equivalent of those benefits, orthe guaranteed cash equivalent together with any increase payable under regulation 146 (calculating amount of a transfer value or club transfer value), andfor accrued rights to benefits under another pension scheme, an amount—determined by the scheme actuary of that scheme, andspecified in a statement of accrued rights provided by the scheme manager of that scheme.

CHAPTER 2 — Transfers out

Transfer payments made to other schemes or pension arrangements

142

(1) A transfer payment may only be made in respect of the accrued rights to benefits of an active or deferred member of this scheme.

(2) A transfer payment may only be made to—

(a) a registered pension scheme that is not a connected scheme; or

(b) a pension arrangement that is a qualifying recognised overseas pension scheme for the purposes of Part 4 of FA 2004 (see section 169(2) of that Act)[^f00063].

(3) A transfer payment may not be made in respect of rights that are attributable (directly or indirectly) to a pension credit.

(4) A member may only require the scheme manager to use a transfer payment in a way specified in section 95(2) of PSA 1993[^f00064].

(5) A member may only require the scheme manager to make a club transfer value payment during the period of 12 months beginning with the day on which the member becomes eligible to be an active member of the scheme to which the payment is to be made.

(6) The whole of the transfer payment must be made in accordance with the provisions of this regulation.

(7) If section 96(2) of PSA 1993 (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the member’s other rights) applies[^f00065], benefits attributable to the following may be excluded from the transfer payment—

(a) the member’s accrued rights to a guaranteed minimum pension; and

(b) the member’s accrued rights attributable to service in contracted-out employment, within the meaning of Part 3 of PSA 1993, on or after 6 April 1997.

Application for a statement of entitlement

143

(1) This regulation applies in relation to an active or deferred member of this scheme (P) who requires a transfer payment to be made in respect of P’s accrued rights to benefits under this scheme.

(2) Before requesting a transfer payment, P must apply for a statement of entitlement by written notice to the scheme manager.

(3) P may withdraw the application by written notice to the scheme manager at any time before the statement is provided.

(4) P may make a second application in the period of 12 months beginning with the date of the first application.

Statement of entitlement

144

(1) The scheme manager must specify in the statement of entitlement the date by reference to which the cash equivalent or club transfer value is calculated (“the guarantee date”).

(2) Unless paragraph (4) applies, the guarantee date must fall within both the following periods—

(a) the three months beginning with the date of the member’s application for the statement of entitlement (“the three month period”); and

(b) the 10 days ending with the date on which the member is provided with that statement (“the 10 day period”).

(3) In counting the 10 day period, Saturdays, Sundays, Christmas Day, New Year’s Day and Good Friday are excluded.

(4) The scheme manager may specify in the statement of entitlement a guarantee date that falls within the six months beginning with the date of the member’s application for the statement of entitlement if—

(a) for reasons beyond the control of the scheme manager, the information needed to calculate the amount of the cash equivalent or club transfer value cannot be obtained before the end of the three month period; and

(b) the scheme manager considers it reasonable to specify a guarantee date that falls outside the three month period.

Request for transfer payment to be made

145

(1) An active or a deferred member of this scheme who is provided with a statement of entitlement may request a transfer payment to be made in respect of the member’s accrued rights to benefits under this scheme.

(2) The request for transfer payment must be made by written notice to the scheme manager and specify the pension scheme or other pension arrangement to which the transfer payment is to be made.

(3) A deferred member must exercise the right to apply for the payment of a club transfer value on or before the earlier of the day before the deferred member attains the deferred pension age and the end of the period of 12 months beginning with the date on which the deferred member ceased to be an active member of the scheme.

(4) A deferred member must exercise the right to apply for the payment of a transfer value on or before the day before the deferred member attains the deferred pension age.

(5) Subject to paragraph (6), the member by written notice to the scheme manager may withdraw the request at any time before the transfer payment is made.

(6) The member may not withdraw the request if an agreement for the use of the whole or part of the transfer payment has already been entered into with a third party.

Calculating the amount of a transfer value or club transfer value

146

(1) Subject to paragraphs (2) and (3), the amount of the transfer value is to be calculated in accordance with actuarial guidance as at the guarantee date.

(2) If a transfer value is paid later than six months after the guarantee date, the amount of the guaranteed cash equivalent must be increased in accordance with regulations made under section 97 (calculation of cash equivalents) of PSA 1993[^f00066].

(3) If a club transfer value is paid later than six months after the guarantee date, the amount of the club transfer value as specified in the statement of entitlement must be increased if necessary so that it is equal to the amount it would have been if the guarantee date had been the date on which the payment is made.

(4) If the transfer value or club transfer value is less than the minimum transfer value, the amount of the transfer value or club transfer value must be increased so that it is equal to the amount of the minimum transfer value.

(5) In this regulation—

“the minimum transfer value” (“y lleiafswm gwerth trosglwyddo”) means the total of—the sum of all member contributions and added pension payments made by the member; andthe sum of all transfer payments received by this scheme in relation to the member.

Effect of transfers-out

147

If a transfer payment is made under this Chapter in respect of a member’s accrued rights to benefits under this scheme, those rights are extinguished.

CHAPTER 3 — Transfers in

Application of Chapter

148

This Chapter applies in relation to an active member of this scheme who has accrued rights under another pension scheme (P).

Interpretation of Chapter

149

In this Chapter—

“another pension scheme” (“cynllun pensiwn arall”) means—another occupational pension scheme that is a registered pension scheme but is not a connected scheme,a qualifying recognised overseas pension scheme for the purposes of Part 4 of FA 2004, ora personal pension scheme;

“club transfer value statement” (“datganiad gwerth trosglwyddiad clwb”) means a statement under regulation 153 (club transfer value statement) of the amount of club transfer earned pension;

“transfer date” (“dyddiad trosglwyddo”) means the earlier of—if the scheme manager has provided a transfer statement or a club transfer value statement, the last day of the period of two months beginning with the date of the statement, orthe day on which the transfer payment is received by the scheme manager;

“transfer payment request” (“cais am daliad trosglwyddo”) means a request to the scheme manager under this Chapter that a transfer payment be accepted from another pension scheme; and “transfer statement” (“datganiad trosglwyddo”) means a statement under regulation 151 (transfer statement).

Request for acceptance of a transfer payment

150

(1) P may by written notice to the scheme manager request that a transfer payment be accepted in respect of some or all of P’s accrued rights under another pension scheme.

(2) A transfer payment request—

(a) must specify—

(i) the pension scheme from which the transfer payment is requested to be made, and

(ii) the anticipated amount of the transfer payment; and

(b) subject to paragraph (3), must be made before the beginning of the period of one year ending with the date on which the member reaches normal pension age.

(3) A request that a transfer payment be accepted from a non-occupational pension scheme must be made during the period of one year beginning with the day on which the member becomes an active member or such longer period as the scheme manager may allow.

(4) On receiving a transfer payment request, the scheme manager may accept the transfer payment.

Transfer statement

151

(1) This regulation applies in relation to—

(a) a request for a transfer payment to be accepted from another pension scheme that is not a club scheme; and

(b) a request for a transfer payment in respect of added pension to be accepted from another club scheme.

(2) The scheme manager may require that, before making a transfer payment request, P must ask the scheme manager of the other scheme to provide a statement of the amount of transferred pension, calculated in accordance with actuarial guidance, that P will be entitled to count under regulation 152 (amount of transferred pension) provided that the transfer date falls within the period of two months beginning with the date of that statement.

Amount of transferred pension

152

(1) This regulation applies in relation to—

(a) any transfer payment received in relation to P from another pension scheme that is not a club scheme; and

(b) any transfer payment in respect of added pension received in relation to P from another club scheme.

(2) For the scheme year in which the transfer date falls, the amount of transferred pension which P is entitled to count in respect of the transfer payment is—

(a) the amount specified in the transfer statement; or

(b) if such a statement is not provided or is not calculated in accordance with actuarial guidance, an amount calculated by the scheme manager in accordance with actuarial guidance.

Club transfer value statement

153

(1) This regulation applies in relation to a request for a club transfer value payment to be accepted from another club scheme.

(2) The scheme manager may require that, before making the transfer payment request, P must ask the scheme manager of the sending scheme to provide a statement of the amount of club transfer earned pension, calculated in accordance with actuarial guidance, that P will be entitled to count under regulation 154 (amount of club transfer earned pension) provided that the transfer date falls within the period of two months beginning with the date of that statement.

(3) The statement must specify the basis on which an amount of accrued earned pension is revalued under the sending scheme while a member is in pensionable service under that scheme.

Amount of club transfer earned pension

154

(1) This regulation applies in relation to a club transfer value payment received from another club scheme.

(2) For the scheme year in which the transfer date falls, the amount of club transfer earned pension which P is entitled to count is—

(a) the amount specified in the club transfer value statement; or

(b) if such a statement is not provided or is not calculated in accordance with actuarial guidance, an amount calculated by the scheme manager in accordance with actuarial guidance.

CHAPTER 4 — Transfer of pension account entries to another scheme manager

Requirement for scheme manager to provide a certificate

155

(1) A scheme manager must provide an active member who has ceased to be employed by one employer in scheme employment and has taken up scheme employment with another authority with a certificate stating—

(a) the entries in the pension account, or pension accounts if more than one, at the date of the certificate;

(b) the period of pensionable service in the scheme employment, or employments, with the employer; and

(2) Where a deferred member has taken up scheme employment with another authority after a gap in pensionable service not exceeding five years, the member must request the scheme manager in relation to the earlier period of pensionable service to provide the member with a certificate stating—

(a) the entries in the pension account, or pension accounts if more than one, at the date of the certificate;

(b) the period of pensionable service in the scheme employment, or employments, with that employer;

(d) the date on which the certificate is given.

(3) Where a scheme manager is required to provide a certificate under paragraph (1) and the scheme manager had established an added pension account for that member, the scheme manager must provide the member with a certificate stating—

(a) the entries in the added pension account at the date of the certificate;

(b) the date on which the certificate is given; and

(4) Where a scheme manager is required to provide a certificate under paragraph (2), or where a deferred member intends to make an added pension election having taken up scheme employment after a gap in pensionable service exceeding five years, and the scheme manager in relation to a previous period of pensionable service had established an added pension account, the scheme manager must provide the member with a certificate, where the member requests one, stating—

(a) the entries in the pension account at the date of the certificate;

(b) the date on which the member had ceased to be employed in scheme employment by that employer; and

(5) Where an active member has two or more active member’s accounts with two or more different scheme managers, and the member intends to make, or has made, an added pension election, the member may request a certificate from the scheme manager who established the added pension account in order that that certificate may be provided to another scheme manager (B) in respect of a different active member’s account so that the entries may be transferred to an added pension account established by B.

(6) The scheme manager must provide a certificate under this regulation—

(a) within three months after the date on which the active member leaves scheme employment; or

(b) within three months after the date on which the deferred member notifies the scheme manager of the new scheme employment.

Request to confirm details on certificate

156

Where a member has been provided with a certificate under regulation 155 (requirement for scheme manager to provide a certificate) and is dissatisfied with the information stated on the certificate, the member may, within the period of three months commencing on the date on which the certificate was received, request the scheme manager who provided the certificate to confirm the accuracy of the information contained in it or to provide an amended certificate.

Appeal concerning entries on the certificate

157

(1) Where a member (P) is not satisfied with the entries on the certificate, or amended certificate, after P has made a request under regulation 156 (request to confirm details on certificate), P may, by written notice given to the scheme manager who provided the certificate within 28 days of the notification date, require the scheme manager to deal with the disagreement by means of arrangements implemented by the scheme manager pursuant to the requirements of section 50 of the Pensions Act 1995[^f00067] (resolution of disputes) and the Occupational Pension Schemes (Internal Dispute Resolution Procedures Consequential and Miscellaneous Amendments) Regulations 2008[^f00068].

(2) In paragraph (1), “the notification date” (“y dyddiad hysbysu”) is the date on which P is treated as having received from the scheme manager confirmation of the certificate provided under regulation 155 or provision of an amended certificate following P’s request under regulation 156 (request to confirm details on certificate).

Transfer of pension account entries

158

(1) A member who has been provided with a certificate under paragraph (1), (2), (3) or (4) of regulation 155 (requirement for scheme manager to provide a certificate) must give the certificate to the member’s new scheme employer.

(2) The new scheme employer must request the scheme manager who gave the certificate to confirm that the member has provided certificates in respect of all pension accounts for which that employer was the scheme manager.

(3) The scheme manager who gave the certificate must confirm to the new employer that the member has provided certificates in respect of all pension accounts for which that employer was the scheme manager.

(4) After the confirmation has been provided by the scheme manager, the new scheme employer must transfer the appropriate entries from the certificate to the new active member’s pension account which has been established under regulation 40 (establishment of active member’s account) and, where the member had an added pension account, transfer the appropriate entries from the certificate provided in respect of that account to the new added pension account established under regulation 47 (establishment of added pension account).

(5) When the transfer of entries has been completed under paragraph (4), the new scheme manager must inform the former scheme manager that the transfer has taken place and the former scheme manager must close all pension accounts relating to the certificates provided in respect of the member.

(6) If the number of pension accounts in respect of which details have been provided by the former scheme manager under paragraph (1) or (2) of regulation 155 (requirement for scheme manager to provide a certificate) is greater than the number of active member’s accounts established by the new scheme manager, the member must decide, following consultation with the new scheme manager, from which pension account entries must be transferred to the new active member’s account or accounts and notify the former scheme manager.

(7) Where paragraph (6) applies and there are one or more pension accounts from which entries are not transferred, those accounts must be closed and the former scheme manager must establish a deferred member’s account in respect of each of those accounts.

(8) Where a member has taken up scheme employment with two or more employers and intends to make an added pension election, the member may choose to which scheme manager the certificate provided under paragraph (3) or (4) of regulation 155 (requirement for scheme manager to provide a certificate) is to be given.

(9) The scheme manager is not required to make any payment to the new scheme manager in connection with the transfer of a pension account.

PART 11 — Actuarial valuations

Appointment of scheme actuary and actuarial valuations

159

(1) The Welsh Ministers must appoint an individual to provide a consulting service on actuarial matters in relation to this scheme and any connected scheme.

(2) The scheme actuary is responsible for—

(a) carrying out valuations of this scheme and any connected scheme; and

(b) preparing reports on the valuations.

(3) Before appointing an individual as scheme actuary the Welsh Ministers must be satisfied that the individual is appropriately qualified to carry out valuations of this scheme and any connected scheme in accordance with Treasury directions made under section 11 of the 2013 Act (“the Treasury directions”).

(4) A scheme manager 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.

(5) A valuation of the scheme and any connected scheme and the preparation of a report on the valuation must be carried out in accordance with the Treasury directions.

(6) Valuations of the scheme must be carried out within a time-frame which enables requirements in the Treasury directions regarding dates which are applicable to the valuation to be met.

Employer cost cap

160

(1) The employer cost cap for this scheme is 17.1% of pensionable earnings of members of this scheme.

(2) Where the cost of this scheme, calculated following a valuation in accordance with the Treasury directions, is more than the margins specified in regulations made under section 12(5) of the 2013 Act[^f00069] (“the Cost Cap Regulations”) above or below the employer cost cap, the Welsh Ministers must follow the procedure specified in paragraph (3) for reaching agreement with the scheme managers, employers and members (or representatives of employers and members) as to the steps required to achieve the target cost specified in the Cost Cap Regulations.

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

(4) If, following such consultation, agreement is not reached within 3 months of the end of the consultation period, the Welsh Ministers must take steps to adjust the rate at which benefits accrue under regulation 43 (amount of pension for a scheme year) so that the target cost for this scheme is achieved.

PART 12 — Determinations and appeals

CHAPTER 1 — Determinations and role of IQMP

Determinations by the scheme manager

161

The scheme manager must determine whether a person is entitled to an award or to retain an award.

Role of IQMP in determinations by the scheme manager

162

(1) In making a determination as to whether a person is entitled to an award, or to retain an award, where the determination as to entitlement depends in part on the ill-health or capacity of the person who would be so entitled, the scheme manager must obtain the written opinion of the IQMP on any issue which is wholly or partly of a medical nature.

(2) The scheme manager must request an IQMP to provide an opinion on the following issues for the purpose of determining any question arising under this scheme—

(a) whether a person is incapable of performing any duties of the role in which that person was last employed because of incapacity of mind or body;

(b) whether the incapacity in sub-paragraph (a) above is likely to continue until normal pension age , deferred pension age or where regulation 74(2B) (entitlement to lower tier ill-health pension and higher tier ill-health pension) applies such other age as specified by the scheme manager, as the case may be;

(c) whether a person has become capable of performing any duties of the role from which that person retired on grounds of ill-health;

(d) whether a person is or has become capable of undertaking regular employment; or

(e) any other issue wholly or partly of a medical nature.

(3) Subject to paragraph (6), the IQMP must certify under paragraph (2) that—

(a) the IQMP has not previously advised, or given an opinion on, or otherwise been involved in, the particular case for which the opinion has been requested; and

(b) the IQMP is not acting, and has not at any time acted, as the representative of the member, the scheme manager, or any other party in relation to the same case.

(4) An IQMP’s opinion under paragraph (2) is binding on the scheme manager unless it is superseded by the IQMP’s response under regulation 163(2) (review of medical opinion) or the outcome of an appeal under regulation 164 (appeals against determinations based on medical evidence).

(5) The IQMP’s response under regulation 163 (review of medical opinion) or the outcome of an appeal under regulation 164 (appeals against determinations based on medical evidence), as the case may be, is binding on the scheme manager.

(6) Where, in consequence of an opinion given under paragraph (2), a member has retired on the grounds of ill-health, the IQMP who gave the opinion may, if so requested by the scheme manager for the purposes of a review under regulation 77(1) (review of ill-health award or early payment of retirement pension), give a further opinion.

(7) If—

(a) a person wilfully or negligently fails to submit to medical examination by the IQMP selected by the scheme manager; and

(b) the IQMP is unable to give an opinion on the basis of the medical evidence available,

the scheme manager may make a determination on the issue on such other medical evidence as the scheme manager thinks fit, or without medical evidence.

(8) Within 14 days of making a determination under these Regulations, the scheme manager must—

(a) give written notice of it to the person concerned; and

(b) in the case of a determination on an issue wholly or partly of a medical nature, unless paragraph (7) applies, supply that person with a copy of the opinion obtained under paragraph (2).

Review of medical opinion

163

(1) Where—

(a) new evidence on an issue wholly or partly of a medical nature is presented to the scheme manager by a member (P) in respect of whom a determination has been made under these Regulations;

(b) the scheme manager receives that evidence—

(i) where a copy of an opinion was supplied in accordance with regulation 162(8) (role of IQMP in determinations by the scheme manager), within 28 days of the receipt by P of that copy, and

(ii) in any other case, within 28 days of the receipt by P of notice of the scheme manager’s determination; and

(c) the scheme manager and P agree that the IQMP must be given the opportunity of reviewing that opinion in the light of the new evidence,

the scheme manager must send a copy of the new evidence to the IQMP and invite the IQMP to reconsider that opinion.

(2) An IQMP’s response to an invitation under paragraph (1) must be in writing.

(3) An IQMP’s response under paragraph (2) is binding on the scheme manager unless it is superseded by the outcome of an appeal under regulation 164 (appeals against determinations based on medical evidence).

(4) As soon as reasonably practicable after receiving a response under paragraph (2), the scheme manager must reconsider its determination.

(5) Within 14 days of that reconsideration, the scheme manager must—

(a) give written notice to P that it has confirmed its determination or revised its determination (as the case may be);

(b) if it has revised its determination, supply P with written notice of the revised determination; and

CHAPTER 2 — Appeals to Board of Medical Referees

Appeals against determinations based on medical evidence

164

(1) A member (P) who wishes to appeal against a scheme manager’s determination on an issue of a medical nature may do so to a board of medical referees in accordance with the provisions of regulations 165 (notice of appeal) to 172 (notices etc).

(2) Subject to paragraph (3), where a determination is—

(a) made with regard to an opinion obtained under regulation 162(2) (role of IQMP in determinations by the scheme manager) or medical evidence relied on as mentioned in regulation 162(7); or

(b) reconsidered under regulation 163(4) (review of medical opinion) with regard to a response under paragraph (2) of that regulation,

the scheme manager must, within 14 days of making, confirming or revising the determination (as the case may be), send to P the documents mentioned in paragraph (4).

(3) Nothing in paragraph (2) requires the supply of documents that have already been supplied under regulation 162(8) or 163(5).

(4) The documents are—

(a) a copy of the opinion, response or evidence (as the case may be);

(b) an explanation of the procedure for appeals under this Chapter; and

(c) a statement that if P wishes to appeal against the scheme manager’s determination on an issue of a medical nature, P must give written notice to the scheme manager, stating P’s name and address and the grounds of appeal, not later than 28 days after P receives the last of the documents required to be supplied under this paragraph, or within such longer period as the scheme manager may allow.

Notice of appeal

165

(1) Subject to paragraph (2), written notice of appeal against a determination on an issue of a medical nature stating—

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

(b) the grounds of the appeal,

must be given to the scheme manager within 28 days of the date on which P receives the documents referred to in regulation 164(4) (appeals against determinations based on medical evidence); and where P receives those documents on different dates, they are to be treated for this purpose as received on the later or latest of those dates.

(2) Where—

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

(b) the scheme manager is of the opinion that P’s failure to give it within that period was not due to P’s own default,

the scheme manager may extend the period for giving notice for such length, not exceeding six months from the date mentioned in paragraph (1), as the scheme manager considers appropriate.

Reference of appeal to the board

166

(1) On receiving a notice of appeal, the scheme manager must supply the Welsh Ministers with three copies of—

(a) the notice of appeal;

(b) the notice of the relevant determination;

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

(2) The Welsh Ministers must refer an appeal to a board of medical referees (“the board”).

(3) The board is to consist of not less than three medical practitioners appointed by, or in accordance with arrangements made by, the Welsh Ministers.

(4) One member of the board must be a specialist in a medical condition relevant to the appeal.

(5) One member of the board must be appointed as chairman.

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

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

(8) The board must arrange for one of their number to review those documents (‘the reviewing member’).

(9) As soon as reasonably practicable after concluding the review, the reviewing member must give written notice to the Welsh Ministers—

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

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

(10) On receipt of the reviewing member’s notice the Welsh Ministers must—

(a) where the reviewing member has notified the Welsh Ministers of the desirability of obtaining other information, require the scheme manager to use its best endeavours to obtain that information; and

(b) where the notice contains an opinion of the description mentioned in paragraph (9)(b), send a copy of it to the scheme manager.

(11) A scheme manager which receives a copy of a reviewing member’s opinion must, as soon as reasonably practicable—

(a) send a copy of it to P; and

(b) by written notice to P—

(i) advise P that if P’s appeal is unsuccessful, P may be required to pay the scheme manager’s costs, and

(ii) require P to notify it within 14 days of the date of the notice whether P intends to pursue or withdraw the appeal.

(12) A scheme manager which notifies P under paragraph (11)(b) must inform the Welsh Ministers of P’s response to the notice under sub-paragraph 11(b); and the Welsh Ministers must notify the board accordingly.

Procedure where appeal to be pursued

167

(1) Where an appeal is to be pursued, the board must secure that the appellant (P) and the scheme manager (“the parties”) have been informed—

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

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

(2) Subject to paragraph (5), the board—

(a) must interview and medically examine P at least once; and

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

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

(4) P must attend at the time and place appointed for any interview and medical examination by the board or any member of the board or any person appointed by the board for that purpose.

(5) If—

(a) P fails to comply with paragraph (4); and

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

the board may dispense with the interview and medical examination and may determine the appeal on such information as is then available.

(6) Any interview under this regulation may be attended by persons appointed for the purpose by the scheme manager or by P or by each of them.

(7) Where either party intends to submit written evidence or a written statement at an interview held under paragraph (2), the party must, subject to paragraph (8), submit the evidence or statement to the board and to the other party not less than 28 days before the date appointed for the interview.

(8) Where any written evidence or statement has been submitted under paragraph (7) less than 28 days before the date appointed for the interview, any written evidence or statement in response may be submitted by the other party to the board and the party submitting the first-mentioned evidence or statement at any time up to, and including, that date.

(9) Where any written evidence or statement is submitted in contravention of paragraph (7), the board may postpone the date appointed for the interview and require the party who submitted the evidence or statement to pay such reasonable costs of the board and of the other party as arise from the postponement.

The board’s report

168

(1) The board must supply the Welsh Ministers with—

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

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

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

Reconsideration by the board

169

(1) Where—

(a) the parties have received a copy of the report supplied under regulation 168 (the board’s report), and

(b) the parties agree that the board has made an error of fact which materially affects the board’s decision,

the scheme manager must within 28 days of receipt of the report, supply the Welsh Ministers with two copies of a statement agreed between the parties.

(2) The agreed statement must set out—

(i) the error of fact,

(ii) the correct fact, and

invite the board to reconsider its decision.

(3) The Welsh Ministers must within 14 days of receipt of the statement supply a copy of it to the board.

(4) As soon as reasonably practicable after receiving the statement, the board must reconsider its decision.

(5) Within 14 days of that reconsideration the board must—

(a) give written notice to the Welsh Ministers that it has confirmed its decision or revised its decision (as the case may be); and

(b) if it has revised its decision, supply the Welsh Ministers with a written report of its revised decision.

(6) The Welsh Ministers must supply to the parties a copy of the written notice confirming the board’s decision or a copy of the written report of the board’s revised decision (as the case may be).

Fees and allowances payable to the board

170

(1) There must be paid to the board and the reviewing member—

(a) such fees and allowances (including those payable to the reviewing member for work undertaken on the review of documents under regulation 166(8) (reference of appeal to the board)) as are determined in accordance with arrangements made by the Welsh Ministers; or

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

(2) The fees and allowances payable under paragraph (1) must—

(a) be paid by the scheme manager; and

(b) be treated for the purposes of regulation 171 (expenses of each party) as part of the scheme manager’s expenses.

Expenses of each party

171

(1) Subject to regulation 167(9) (procedure where appeal to be pursued) and paragraphs (2) to (5) below, the expenses of each party to the appeal must be borne by that party.

(2) Where the board—

(a) determines an appeal in favour of the scheme manager; and

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

the scheme manager may require the appellant (P) to pay it such sum, not exceeding the total amount of the fees and allowances payable to the board and the reviewing member under regulation 170(1)(fees and allowances payable to the board), as the scheme manager considers appropriate.

(3) Where—

(a) P gives notice to the board—

(i) withdrawing the appeal, or

(ii) requesting cancellation of, postponement of, or adjournment of the date appointed for an interview or medical examination under regulation 167(3), and

the notice is given less than 22 working days before the date appointed under regulation 167(3); or

(b) P’s acts or omissions cause the board to cancel, postpone or otherwise adjourn the date appointed under regulation 167(3) less than 22 working days before the date appointed,

the scheme manager may require P to pay it such sum, not exceeding the total amount of the fees and allowances payable to the board under regulation 170(1) (fees and allowances payable to the board), as the scheme manager considers appropriate.

(4) Where the board—

(a) determines an appeal in favour of P; and

(b) does not otherwise direct,

the scheme manager must refund to P the amount specified in paragraph (5).

(5) The amount is the total of—

(a) any personal expenses actually and reasonably incurred by P in respect of any interview under regulation 167(2); and

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

(6) For the purposes of paragraphs (2) and (4), any question arising as to whether the board’s determination is in favour of the scheme manager or of P is to be decided by the board or, in default, by the Welsh Ministers.

Notices etc.

172

Any notice, information or document which an appellant (P) is entitled to receive for any purpose of regulations 164 (appeals against determinations based on medical evidence) to 171 (expenses of each party) is, unless the contrary is proved, to be treated as having been received by P if it was posted in a letter addressed to P at P’s last known place of residence.

CHAPTER 3 — Appeals on other issues

Appeals on other issues

173

Where—

(a) a member (P) disagrees with a scheme manager’s determination under regulation 161 (determinations by the scheme manager); and

(b) the disagreement does not involve an issue of a medical nature,

P may, by written notice given to the scheme manager within 28 days of receipt of the determination, require the scheme manager to deal with the disagreement by means of the arrangements implemented by it pursuant to the requirements of section 50 of the Pensions Act 1995[^f00070] (requirement for dispute resolution arrangements) and the Occupational Pension Schemes (Internal Dispute Resolution Procedures Consequential and Miscellaneous Amendments) Regulations 2008[^f00071].

PART 13 — Supplementary

CHAPTER 1 — Payment of pensions

Late payment of retirement index adjustment

174

Nothing in these Regulations requires any part of a pension attributable to a retirement index adjustment to be paid before the end of the last active scheme year.

Recovery of overpayment of benefits

175

(1) This regulation applies in respect of a financial year for which a percentage decrease in earnings is specified in an order made under section 9 of the 2013 Act[^f00072].

(2) The scheme manager must recover any overpayment of benefits that has occurred as a result of the application of the retirement index adjustment for that year.

(3) When this regulation applies, the scheme manager must notify the member in writing that the amount of the overpayment is to be recovered by reducing the amount of each instalment of pension until the amount of the overpayment is recovered or by omitting to pay any increase in the amount of any pension due until the amount of the overpayment is recovered.

Guaranteed minimum pension

176

(1) If a member has a guaranteed minimum in relation to benefits under this scheme—

(a) nothing in these Regulations permits or requires anything that would cause requirements made by or under PSA 1993 in relation to such a member and such a member’s rights under this scheme not to be met in the case of the member;

(b) nothing in these Regulations prevents anything from being done which is necessary or expedient for the purposes of meeting such requirements in the case of the member; and

(2) If apart from this regulation—

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

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

a pension at a weekly rate equal to the guaranteed minimum is payable to the member for life from the date on which the member reaches GMP age or, as the case may be, pensions the aggregate weekly rate of which is equal to the guaranteed minimum are so payable.

(3) Subject to paragraph (4), if—

(a) on reaching GMP age the member is still in employment (whether or not it is scheme employment); and

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

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

(4) If the member continues in employment for a further five years after reaching GMP age and does not then leave employment, the member is entitled from the end of that period to so much of the member’s pension under Part 5 (retirement benefits) and Part 7 (benefits for pension credit members) as equals the member’s guaranteed minimum (or, as the case may be, to so much of the member’s pensions under Part 5 and Part 7 as together have a weekly rate equal to the member’s guaranteed minimum), unless the member consents to a further postponement of the entitlement.

(5) In the circumstances provided for in paragraph (3) or (4), the amount of the guaranteed minimum to which the member is entitled under this regulation is increased in accordance with section 15 (increase of guaranteed minimum where commencement of guaranteed minimum pension postponed) of PSA 1993.

(6) If—

(a) before reaching the age of 65 the member becomes entitled to the immediate payment of a pension; and

(b) the member has a guaranteed minimum in relation to the whole or part of a pension as a result of receipt by this scheme of a transfer payment from another pension scheme in respect of which the member had such a guaranteed minimum,

the weekly rate of the pension, so far as attributable to that service, must not be less than the guaranteed minimum, multiplied by such factor as is indicated in tables included in actuarial guidance for a person of the member’s age and sex at the date on which the pension becomes payable.

(7) This paragraph applies if a person has ceased to be in employment that is contracted-out employment, within the meaning of Part 3 of PSA 1993 (certification of pension schemes and effects on members’ state scheme rights and duties), by reference to this scheme and either—

(a) a transfer payment in respect of all the person’s rights to benefits under this scheme, except the person’s rights in respect of the person’s guaranteed minimum or rights under section 9(2B)(requirements for certification of schemes: general) of PSA 1993[^f00073] (“the person’s contracting-out rights”), has been made; or

(b) the person has no rights to benefits under this scheme apart from the person’s contracting-out rights.

(8) If paragraph (7) applies—

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

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

but a person falling with paragraph (7) is not to be regarded as a pensioner member for the purposes of Part 6 (death benefits).

(9) Paragraphs (2) to (8) do not apply to a pension—

(a) that is forfeited—

(i) as a result of a conviction for treason, or

(ii) in a case where the relevant offence under regulation 181 (forfeiture: offences committed by members, surviving partners or eligible children) falls under paragraph (b) of the definition in that regulation of “relevant offence” ...;

(b) where that pension is commuted under regulation 177 (commutation of small pensions) and where the conditions in regulation 60 of the Occupational Pension Schemes (Contracting-out) Regulations 1996[^f00074] are met,

and if any other provision of this scheme is inconsistent with this regulation, this regulation prevails.

(10) In this regulation, references to the amount of a pension are to its amount after the subtraction of the commutation amount, if any (but before the subtraction of the allocation amount, if any).

Commutation of small pensions

177

(1) This regulation applies if the pension entitlement of a member of the scheme or the pension entitlement of a member’s beneficiary does not exceed the small pensions commutation maximum.

(2) Unless the member has reached deferred pension age, this regulation does not apply if the pension entitlement of the member or the member’s beneficiary is equal to or exceeds the member’s guaranteed minimum.

(3) The scheme manager may pay the member, surviving partner or eligible child a lump sum of an amount as represents the cash value of the pension calculated in accordance with actuarial guidance if—

(a) the person consents to receipt of a lump sum in respect of the pension; and

(b) the requirements of the commutation provisions that apply in the circumstances are met.

(4) The payment of a lump sum under this regulation in place of a pension discharges all liabilities under this scheme in respect of that pension.

(5) In this regulation—

“the commutation provisions” (“y darpariaethau cymudo”) means the provisions permitting the commutation of pensions set out in—regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997[^f00075],paragraph 7 of Schedule 29 (authorised lump sums-supplementary) to FA 2004 (which defines trivial commutation lump sums for the purposes of Part 4 of that Act)[^f00076] and, in relation to a pension payable under Part 6 (death benefits), paragraph 20 of that Schedule (which defines trivial commutation lump sum death benefit for the purposes of Part 4 of that Act)[^f00077], andregulation 3 of the Pension Sharing (Pension Credit Benefit) Regulations 2000[^f00078]; and

“the small pensions commutation maximum” (“yr uchafswm cymudo pensiynau bach”) means the amount that is permitted to be commuted, having regard to the commutation provisions that apply in the circumstances.

Payments for persons incapable of managing their affairs

178

If it appears to the scheme manager that a person other than an eligible child is entitled to payment of benefits under this scheme but is, by reason of mental incapacity or otherwise, incapable of managing their affairs—

(a) the scheme manager may pay the benefits or any part of them to a person having the care of the person entitled, or such other person as the scheme manager may determine, to be applied for the benefit of the person entitled; and

(b) in so far as the scheme manager does not pay the benefits in that manner, the scheme manager may apply them in such manner as the scheme manager may determine, for the benefit of the person entitled, or any beneficiaries of the person entitled.

Payments due in respect of deceased persons

179

(1) Paragraph (2) applies if, when a person dies, the total amount due to that person’s personal representatives under this scheme (including anything due at that person’s death) does not exceed the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act 1965[^f00079] and applying in relation to that person’s death.

(2) A scheme manager may pay the whole or part of the amount due to—

(a) a person’s personal representatives; or

(b) any person or persons appearing to the scheme manager to be beneficially entitled to the estate,

without the production of probate or letters of administration of the person’s estate.

Limitation on assignment of benefits

180

An assignment of an award under these Regulations is void to the extent that it is in favour of a person other than a dependant of the person entitled to the award.

CHAPTER 2 — Forfeiture

Forfeiture: offences committed by members, surviving partners or eligible children

181

(1) If a member, surviving partner or eligible child is convicted of a relevant offence, the scheme manager may, to such extent and for such duration as it considers appropriate, withhold pensions payable under this scheme to—

(a) the member;

(b) any person in respect of the member;

(d) an eligible child.

(2) Where a surviving partner’s or an eligible child’s pension under Part 6 (death benefits) is to be withheld under paragraph (1) as a result of a relevant offence falling under sub-paragraph (a) or (b) of the definition of that expression in paragraph (5), the offence must have been committed after the death on which the person became entitled to the surviving partner’s or eligible child’s pension, as the case may be.

(3) The scheme manager may only withhold that part of a person’s pension that exceeds any guaranteed minimum to which the person is entitled under—

(a) section 14 of PSA 1993 (earner’s guaranteed minimum); or

(b) section 17 (minimum pensions for widows and widowers)[^f00080] of that Act.

(4) The scheme manager may, at any time and to such extent and for such duration as it thinks fit—

(a) apply for the benefit of any dependant of the member; or

(b) restore to the member,

so much of any pension as has been withheld under this regulation.

(5) In this regulation—

“forfeiture certificate” (“tystysgrif fforffedu”) means a certificate stating that the Welsh Ministers consider that the offence—has been gravely injurious to the interests of the State, oris liable to lead to serious loss of confidence in the public service;

“relevant offence” (“trosedd berthnasol”) means—an offence of treason,an offence under the Official Secrets Acts 1911 to 1989[^f00081] , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion—to a term of imprisonment of at least 10 years, orto two or more consecutive terms amounting in the aggregate to at least 10 years, oran offence—committed in connection with the member’s scheme employment; andin respect of which the Welsh Ministers have issued a forfeiture certificate.

Forfeiture of pensions: offences committed by other persons

182

(1) If a person (“P”) is convicted of the murder of a member, the scheme manager must withhold all of any surviving partner’s or eligible child’s pension otherwise payable to P in respect of the member under Part 6 (death benefits).

(2) If P is convicted of a relevant offence, the scheme manager may, to such extent as it considers appropriate, withhold any surviving partner’s or eligible child’s pension payable to P in respect of a member under Part 6 (death benefits).

(3) If paragraph (1) applies, Part 6 (death benefits) applies as if P had died before the member.

(4) Under paragraph (2) the scheme manager may only withhold such part of P’s pension as exceeds any guaranteed minimum to which P is entitled under section 17 of PSA 1993[^f00082].

(5) If P is convicted of the murder of a member and the conviction is subsequently quashed on appeal, any surviving partner’s or eligible child’s pension withheld is to be payable from the day after that on which the member died, and the scheme manager must, as soon as reasonably practicable after the conviction is quashed, pay the arrears of the pension accrued.

(6) If P is convicted of a relevant offence and the conviction is subsequently quashed on appeal, any decision under paragraph (2) is to be treated as revoked and the scheme manager must, as soon as reasonably practicable after the conviction is quashed, pay the arrears of the pension accrued from the day after that on which the member died.

(7) Nothing in paragraphs (5) or (6) is to affect the application of paragraphs (1) or (2) if the person whose conviction is quashed is subsequently convicted of the murder of the member or of a relevant offence.

(8) In this regulation, “relevant offence” (“trosedd berthnasol”) means—

(a) the manslaughter of the member; or

(b) any other offence, apart from murder, of which the unlawful killing of the member is an element.

Forfeiture of lump sum death benefit: offences committed by other persons

183

(1) If a person is convicted of a relevant offence, the scheme manager must withhold all of any lump sum death benefit payable to that person in respect of a member under Chapter 4 of Part 6 (death benefits).

(2) In this regulation, “relevant offence” (“trosedd berthnasol”) means—

(a) the murder of the member;

(b) the manslaughter of the member; or

(3) If paragraph (1) applies and the scheme manager withholds all benefits, Part 6 (death benefits) applies as if that person had died before the member.

(4) If a person is convicted of a relevant offence and the conviction is subsequently quashed on appeal, the scheme manager may, to such extent and for such duration as it thinks fit, restore to that person so much of any benefit as has been withheld under this regulation.

(5) Nothing in paragraph (4) is to affect the application of paragraph (1) if the person whose conviction is quashed is subsequently convicted of a relevant offence.

Forfeiture: relevant monetary obligations and relevant monetary losses

184

(1) If a member (P) has a relevant monetary obligation or has caused a relevant monetary loss the scheme manager may, to such extent and for such duration as it considers appropriate, withhold benefits payable to P under this scheme.

(2) The scheme manager may withhold benefits to the extent the scheme manager considers appropriate but may only withhold that part of P’s pension as exceeds any guaranteed minimum to which P is entitled under section 14 of PSA 1993.

(3) The scheme manager may not withhold more than the lesser of—

(a) the amount of the relevant monetary obligation or relevant monetary loss; and

(b) the value of P’s entitlement to benefits.

(4) The scheme manager may only withhold benefits if—

(a) there is no dispute as to the amount of the relevant monetary obligation or relevant monetary loss; or

(b) the relevant monetary obligation or relevant monetary loss is enforceable as follows—

(i) under an order of a competent court, or

(ii) in consequence of an award of an arbitrator.

(5) In this regulation—

“relevant monetary loss” (“colled ariannol berthnasol”) means a monetary loss which—was caused to this scheme, andarose out of P’s criminal, negligent or fraudulent act or omission; and

“relevant monetary obligation” (“rhwymedigaeth ariannol berthnasol”) means a monetary obligation which—was incurred to P’s employer,was incurred after P became an active member of this scheme,arose out of P’s criminal, negligent or fraudulent act or omission, andarose out of or was connected with service in the scheme employment in respect of which P is a member of this scheme.

Set-off

185

(1) The scheme manager may set off a relevant monetary obligation against a member’s entitlement to benefits under this scheme.

(2) In this regulation, a “relevant monetary obligation” (“rhwymedigaeth ariannol berthnasol”) is a monetary obligation owed by a member (P), which satisfies the conditions in paragraphs (3), (4) or (5).

(3) The conditions in this paragraph are that the monetary obligation—

(a) was incurred to P’s employer;

(b) was incurred after P became an active member of this scheme;

(c) arose out of or was connected with service in the scheme employment in respect of which P is a member of this scheme; and

(d) arose out of P’s criminal, negligent or fraudulent act or omission.

(4) The conditions in this paragraph are that the monetary obligation—

(a) was incurred to this scheme; and

(b) arose out of P’s criminal, negligent or fraudulent act or omission.

(5) The conditions in this paragraph are that the monetary obligation—

(a) was incurred to this scheme; and

(b) arose out of a payment made to P in error by the scheme manager.

(6) Paragraph (7) applies if a set-off is to be applied as result of P owing a relevant monetary obligation which satisfies the conditions in paragraph (3).

(7) Where this paragraph applies, the scheme manager may not apply a set-off against that part of P’s entitlement to benefits that represents transfer credits within the meaning of section 124(1) (interpretation of Part 1) of the Pensions Act 1995[^f00083] other than prescribed transfer credits for the purposes of section 91(5)(d) (exceptions from the inalienability of occupational pensions) of that Act [^f00084].

(8) The scheme manager may only apply a set-off against that part of a member’s pension that exceeds any guaranteed minimum to which that member is entitled under section 14 of PSA 1993.

(9) The value of the set-off applied must not exceed the lesser of—

(a) the amount of the relevant monetary obligation; and

(b) the value of P’s entitlement to benefits.

(10) The scheme manager may only set off a relevant monetary obligation against P’s entitlement to benefits if—

(a) there is no dispute as to the amount of the relevant monetary obligation; or

(b) the relevant monetary obligation is enforceable—

(i) under an order of a competent court, or

(ii) in consequence of an award of an arbitrator.

Forfeiture and set-off: procedure

186

(1) If the scheme manager proposes to withhold benefits or apply a set-off against a person’s entitlement to benefits, the scheme manager must notify the person of the proposal in writing.

(2) If the scheme manager withholds benefits under regulation 184 (forfeiture: relevant monetary obligations and relevant monetary losses) or applies a set-off against an entitlement to benefits under regulation 185 (set-off), the scheme manager must give the member a certificate showing—

(a) the amount withheld or set off; and

(b) the effect of the withholding or set-off on the member’s, surviving partner’s or eligible child’s benefits under this scheme.

CHAPTER 3 — Payment and deduction of tax

Scheme administrator for the purposes of the Finance Act 2004

187

The scheme manager is appointed to be responsible for all liabilities and responsibilities connected with the functions conferred or imposed on the scheme administrator by or under Part 4 of FA 2004 which the scheme manager assumes as sub-scheme administrator under regulation 3 of, and Schedule 3 to, the Registered Pension Schemes (Splitting of Schemes) Regulations 2006[^f00085].

Payment on behalf of members of lifetime allowance charge

188

(1) A member may request the scheme administrator to pay on the member’s behalf any amount that is payable by way of the lifetime allowance charge under section 214 of FA 2004 when—

(a) an event that is a benefit crystallisation event listed in the table in section 216(1) of FA 2004 occurs in relation to the member; and

(b) the member and the scheme manager are jointly and severally liable in relation to that event.

(2) Such a request may only be made by notice to the scheme administrator given before the event occurs.

(3) The scheme manager may only comply with such a request if the member—

(a) pays to it the amount in question on or before the date on which the event occurs; or

(b) authorises the deduction of the amount in question from a lump sum becoming payable to the member under this scheme at the same time as the event occurs.

Reduction of benefits where lifetime allowance charge payable

189

(1) This regulation applies if—

(a) an event that is a benefit crystallisation event listed in the table in section 216(1) of FA 2004 (“the table”) occurs in relation to a member[^f00086];

(b) the member and the scheme manager are jointly and severally liable in relation to that event; and

(c) no request has been duly made under regulation 188 (payment on behalf of members of lifetime allowance charge) in relation to the event or, if such a request has been made, the scheme manager is prevented from complying with it by paragraph (3) of that regulation.

(2) If this regulation applies—

(a) the scheme manager must pay the tax payable on the event;

(b) if the event is benefit crystallisation event 8 in the table (transfer to qualifying recognised overseas pension scheme), the amount or value of the sums or assets transferred must be reduced; and

(c) in the case of any other event in that table, the amount or value of the benefits payable to or in respect of the member must be reduced.

(3) The amount or value of the reduction—

(a) must be such that it fully reflects the amount of tax so paid; and

(b) in the case of any reduction to pension benefits, must be calculated according to actuarial guidance.

Information about payment of annual allowance charge

190

(1) If a member’s pension scheme input amount for this scheme for a pension input period exceeds the amount of the annual allowance for the tax year in which the pension input period ends, paragraph (2) applies in respect of the member for that tax year.

(2) The scheme manager must, no later than 6 October after the end of the tax year, provide the member with such information as the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year and with the information required by regulation 14A of the Registered Pension Schemes (Provision of Information) Regulations 2006[^f00087].

(3) In this regulation—

“pension input period” (“cyfnod mewnbwn pensiwn”) has the meaning given in section 238 (pension input period) of FA 2004[^f00088];

“pension scheme input amount” (“swm mewnbwn cynllun pensiwn”) has the meaning given in section 237B(2) (liability of scheme administrator) of FA 2004[^f00089].

Reduction of benefits where annual allowance charge paid by scheme manager

191

(1) This regulation applies where—

(a) a member gives valid notice to the scheme manager of joint and several liability for an annual allowance charge under section 237B(3) of FA 2004; and

(b) the scheme manager satisfies the liability specified in the notice.

(2) The amount or value of the benefits payable to or in respect of the member for the tax year to which the notice relates must be reduced by the scheme manager in accordance with paragraph (3).

(3) Subject to paragraph (4), the amount or value of the reduction of benefits must be—

(a) such that it fully reflects the amount paid by the scheme manager; and

(b) determined in accordance with actuarial guidance.

(4) Benefits may only be reduced under this regulation to the extent that the reduction would not result in the loss of any part of a guaranteed minimum pension to which a person is entitled.

CHAPTER 4 — General

Calculation of periods of membership and service

192

(1) Subject to paragraph (3), for the purposes of this scheme, periods of membership and service must be expressed in the first instance in whole years, and days or fractions of a day, and the initial aggregation of periods that require to be aggregated is done by reference to periods so expressed.

(2) Subject to paragraph (3), if, when all periods of membership or service that require to be aggregated have been aggregated, there is any excess part day over the number of whole days, that excess must be rounded up to a full day.

(3) If membership or service is referred to in these Regulations as membership or service in years—

(a) the days referred to in paragraph (1), and

(b) the full days referred to in paragraph (2),

must be converted into years by dividing the number of days in excess of the period of whole years by 365, and using the result to four decimal places.

(4) If a period of membership or service is less than one year, this regulation applies as if the words “whole years, and” were omitted from paragraph (1) and the words “in excess of the period of whole years” were omitted from paragraph (3).

Annual benefit information statements

193

(1) The scheme manager must provide an annual benefit information statement to each of its members who are not pensioner members in respect of the pension account for which the statement is to be provided.

(2) The first such statements must be provided on or before 31 August 2016.

(3) Subject to paragraph (4), subsequent statements must be provided at least once per year on or before 31 August of each year that follows.

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