The Firefighters’ Pension Scheme (Wales) Regulations 2015

• (4) If a member requests in writing that a statement is provided to them after the end of a scheme year but before 31 August of the following scheme year, the scheme manager must provide an annual benefit information statement as soon as reasonably practicable in accordance with the member’s request, unless the relevant data to enable it to do so is not available.

• (5) The statement provided to active members of this scheme must be in accordance with section 14 of the 2013 Act (information about benefits).

Evidence of entitlement

194

• (1) A scheme manager may by written notice require any person who is in receipt of a pension or may have an entitlement to a pension or a lump sum under this scheme to provide it with such supporting evidence as it may reasonably require to establish—

• (a) the identity of that person; and

• (b) that person’s continuing or future entitlement to the payment of any amount under this scheme.

• (2) A notice under paragraph (1) must specify the date by which the supporting evidence is to be provided.

• (3) Where a person fails to comply with the requirements of a notice given in accordance with paragraph (1), the scheme manager may withhold the whole or part of any amount that it otherwise considers to be payable under this scheme.

Information to be provided to a member before reserve forces service leave

195

The scheme manager must give a member who is about to start on a period of reserve forces service leave a statement stating—

• (a) the assumed pensionable pay for that member whilst on reserve forces service leave;

• (b) the member contribution rate to apply during that period;

• (c) details of any payments to be paid by the employer to the member whilst on reserve forces service leave; and

• (d) the employer contribution which applies during that period.

Transitional provisions

196

Schedule 2 has effect.

Duty to have regard to guidance

197

A scheme manager must have regard to any guidance issued by the Welsh Ministers for the purposes of this Part.

SCHEDULE 1 — Payments for added pension

PART 1 — Interpretation

Interpretation

1

In this Schedule—

• “amount of extra pension” (“swm o bensiwn ychwanegol”) means the amount of accrued added pension at any time;

• “appropriate pay period” (“cyfnod tâl priodol”) means the pay period that the scheme manager considers appropriate;

• “notice of election” (“hysbysiad o ddewisiad”) has the meaning given in paragraph 5;

• “overall limit of extra pension” (“terfyn cyffredinol o bensiwn ychwanegol”) has the meaning given in paragraph 2;

• “period of service” (“cyfnod o wasanaeth”) in relation to this scheme, means a continuous period of pensionable service under this scheme;

• “periodical payment period” (“cyfnod taliadau cyfnodol”) means the period for which periodical payments for added pension payments are payable;

• “the relevant day” (“y diwrnod perthnasol”) means the day on which the lump sum is received by the scheme manager;

• “the relevant scheme year” (“y flwyddyn gynllun berthnasol”) means the scheme year in which the relevant day falls.

Meaning of “overall limit of extra pension”

2

• (1) The overall limit of extra pension is—

• (a) £6,500 for any scheme year ending before 1 April 2016; and

• (b) for any scheme year beginning on or after 1 April 2016—

• (i) the overall limit of extra pension determined by the Treasury in respect of that scheme year as published before the start of that scheme year, or

• (ii) if no such determination is made, the amount calculated under sub-paragraph (2).

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

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

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

Limit on elections

3

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

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

4

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

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

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

PART 2

CHAPTER 1 — Exercising the added pension election

Added pension election exercisable by member

5

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

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

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

• (4) The notice of election must state—

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

• (i) periodical payments, or

• (ii) a lump sum payment;

• (b) whether the member has an added pension account with another employer; and

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

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

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

CHAPTER 2 — Periodical payments for added pension

Application of Chapter

6

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

Member’s election to make periodical payments for added pension

7

• (1) The notice of election must specify—

• (a) the periodical payment period; and

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

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

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

• (b) a fixed sum.

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

Periodical payments

8

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

• (2) The periodical payment period—

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

• (b) ends on the earliest of the date—

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

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

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

• (iv) specified in the notice of election.

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

Discontinuance of periodical payments

9

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

Periodical payments during periods of assumed pensionable pay

10

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

• (a) stop the periodical payments; or

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

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

• (a) stop the periodical payments; or

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

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

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

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

Amount of added pension for a scheme year

11

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

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

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

CHAPTER 3 — Lump sum payments for added pension

Application of Chapter

12

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

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

13

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

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

Amount of added pension to be credited to added pension account

14

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

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

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

SCHEDULE 2 — Transitional provisions

PART 1 — General

Interpretation

1

In this Schedule—

• “active member of an existing public body pension scheme” (“aelod actif o gynllun pensiwn corff cyhoeddus presennol”) has the meaning given in paragraph 7;

• “active member of an existing scheme” (“aelod actif o gynllun presennol”) has the meaning given in paragraph 6;

• “active member of the 1992 Scheme or the NFPS” (“aelod actif o Gynllun 1992 neu o CPNDT”) has the meaning given in paragraph 5;

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

• “eligible to be an active member of the NFPS” (“cymwys i fod yn aelod actif o CPNDT”) has the meaning given in paragraph 4;

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

• “existing public body pension scheme” (“cynllun pensiwn corff cyhoeddus presennol”) means a public body pension scheme to which section 31 of the 2013 Act applies;

• “full protection member” (“aelod diogelwch llawn”), in relation to the 1992 Scheme or the NFPS, has the meaning given in paragraph 9;

• “fully protected member” (“aelod a ddiogelir yn llawn”) of an existing scheme or an existing public body pension scheme means a person in respect of whom an exception applies, which exception is one to which section 18(6) of the 2013 Act[^f00090] (or that section as applied by section 31(4) of that Act) applies for the purposes of that scheme;

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

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

• “scheme closing date” (“dyddiad cau’r cynllun”) means 31 March 2015;

• “tapered protection closing date” (“dyddiad cau diogelwch taprog”), in relation to a tapered protection member of an existing scheme, has the meaning given in paragraph 3;

• “tapered protection member” (“aelod diogelwch taprog”), in relation to the 1992 Scheme or the NFPS, has the meaning given in paragraph 15;

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

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

Meaning of “continuity of service”

2

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

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

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

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

Meaning of “tapered protection closing date”

3

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

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

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

• (a) 31 March 2022; or

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

• (4) In the case of a tapered protection member of the NFPS who is a special member of the NFPS, the tapered protection closing date is the date found by applying the relevant date in column 3 of the 1992 Scheme table in Part 4 of this Schedule to the birthday referred to in column 1 and column 2.

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

4

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

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

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

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

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

5

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

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

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

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

Meaning of “active member of an existing scheme”

6

• (1) For the purpose of this Schedule, a person (P) is an active member of an existing scheme[^f00091] (other than the 1992 Scheme or the NFPS) on a given date if on that date P is—

• (a) in pensionable service under that scheme; or

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

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

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

7

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

• (a) in pensionable service under that scheme; or

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

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

Commencement of active membership of this scheme

8

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

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

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

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

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

Full protection members of the 1992 Scheme or the NFPS

9

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

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

• (a) on 31 March 2022; or

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

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

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

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

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

• (4) This sub-paragraph applies if P returns to service which is pensionable under the NFPS—

• (a) otherwise than from service which is pensionable under an existing scheme or an existing public body pension scheme; and

• (b) after a gap in service not exceeding five years.

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

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

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

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

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

Exception for full protection member during protection period

10

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

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

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

• (2) During the protection period—

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

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

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

Full protection member not eligible to join this scheme

11

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

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

12

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

• (2) This sub-paragraph applies if—

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

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

• (c) if P—

• (i) is an active member of the 1992 Scheme, P would, unless P dies, reach normal pension age under the 1992 Scheme[^f00092] on or before 1 April 2022; or

• (ii) is an active member, or eligible to be an active member, of the NFPS, P would, unless P dies, reach normal pension age under the NFPS[^f00093] on or before 1 April 2022.

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

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

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

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

Full protection: members of an existing scheme

13

This paragraph applies if—

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

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

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

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

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

Full protection: members of an existing public body pension scheme

14

This paragraph applies if—

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

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

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

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

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

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

Tapered protection members of the 1992 Scheme or the NFPS

15

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

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

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

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

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

• (3) This sub-paragraph applies if—

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

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

• (4) This sub-paragraph applies if—

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

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

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

Exception for tapered protection members during protection period

16

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

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

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

• (2) During the protection period—

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

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

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

Tapered protection member not eligible to join this scheme

17

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

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

18

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

• (2) This sub-paragraph applies if—

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

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

• (c) if P—

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

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

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

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

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

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

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

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

Tapered protection: members of an existing scheme

19

This paragraph applies if—

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

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

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

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

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

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

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

Tapered protection: members of an existing public body pension scheme

20

This paragraph applies if—

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

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

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

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

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

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

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

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

21

This paragraph applies if—

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

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

PART 4 — 1992 Scheme

Date of birth from	Date of birth to	Date of end of protection
02/04/1967	01/05/1967	31/03/2022
02/05/1967	01/06/1967	06/02/2022
02/06/1967	01/07/1967	14/12/2021
02/07/1967	01/08/1967	23/10/2021
02/08/1967	01/09/1967	29/08/2021
02/09/1967	01/10/1967	06/07/2021
02/10/1967	01/11/1967	15/05/2021
02/11/1967	01/12/1967	21/03/2021
02/12/1967	01/01/1968	28/01/2021
02/01/1968	01/02/1968	05/12/2020
02/02/1968	01/03/1968	11/10/2020
02/03/1968	01/04/1968	22/08/2020
02/04/1968	01/05/1968	28/06/2020
02/05/1968	01/06/1968	07/05/2020
02/06/1968	01/07/1968	14/03/2020
02/07/1968	01/08/1968	21/01/2020
02/08/1968	01/09/1968	28/11/2019
02/09/1968	01/10/1968	05/10/2019
02/10/1968	01/11/1968	13/08/2019
02/11/1968	01/12/1968	20/06/2019
02/12/1968	01/01/1969	28/04/2019
02/01/1969	01/02/1969	05/03/2019
02/02/1969	01/03/1969	10/01/2019
02/03/1969	01/04/1969	22/11/2018
02/04/1969	01/05/1969	29/09/2018
02/05/1969	01/06/1969	07/08/2018
02/06/1969	01/07/1969	14/06/2018
02/07/1969	01/08/1969	22/04/2018
02/08/1969	01/09/1969	27/02/2018
02/09/1969	01/10/1969	04/01/2018
02/10/1969	01/11/1969	12/11/2017
02/11/1969	01/12/1969	19/09/2017
02/12/1969	01/01/1970	29/07/2017
02/01/1970	01/02/1970	04/06/2017
02/02/1970	01/03/1970	11/04/2017
02/03/1970	01/04/1970	21/02/2017
02/04/1970	01/05/1970	29/12/2016
02/05/1970	01/06/1970	06/11/2016
02/06/1970	01/07/1970	13/09/2016
02/07/1970	01/08/1970	23/07/2016
02/08/1970	01/09/1970	29/05/2016
02/09/1970	01/10/1970	05/04/2016
02/10/1970	01/11/1970	13/02/2016
02/11/1970	01/12/1970	20/12/2015
02/12/1970	01/01/1971	29/10/2015
02/01/1971	01/02/1971	05/09/2015
02/02/1971	01/03/1971	12/07/2015
02/03/1971	01/04/1971	24/05/2015
Date of birth from	Date of birth to	Date of end of protection
---	---	---
02/04/1962	01/05/1962	31/03/2022
02/05/1962	01/06/1962	06/02/2022
02/06/1962	01/07/1962	14/12/2021
02/07/1962	01/08/1962	23/10/2021
02/08/1962	01/09/1962	29/08/2021
02/09/1962	01/10/1962	06/07/2021
02/10/1962	01/11/1962	15/05/2021
02/11/1962	01/12/1962	21/03/2021
02/12/1962	01/01/1963	28/01/2021
02/01/1963	01/02/1963	05/12/2020
02/02/1963	01/03/1963	11/10/2020
02/03/1963	01/04/1963	23/08/2020
02/04/1963	01/05/1963	30/06/2020
02/05/1963	01/06/1963	09/05/2020
02/06/1963	01/07/1963	15/03/2020
02/07/1963	01/08/1963	23/01/2020
02/08/1963	01/09/1963	30/11/2019
02/09/1963	01/10/1963	06/10/2019
02/10/1963	01/11/1963	15/08/2019
02/11/1963	01/12/1963	22/06/2019
02/12/1963	01/01/1964	30/04/2019
02/01/1964	01/02/1964	07/03/2019
02/02/1964	01/03/1964	12/01/2019
02/03/1964	01/04/1964	22/11/2018
02/04/1964	01/05/1964	29/09/2018
02/05/1964	01/06/1964	07/08/2018
02/06/1964	01/07/1964	14/06/2018
02/07/1964	01/08/1964	22/04/2018
02/08/1964	01/09/1964	27/02/2018
02/09/1964	01/10/1964	04/01/2018
02/10/1964	01/11/1964	12/11/2017
02/11/1964	01/12/1964	19/09/2017
02/12/1964	01/01/1965	29/07/2017
02/01/1965	01/02/1965	04/06/2017
02/02/1965	01/03/1965	11/04/2017
02/03/1965	01/04/1965	21/02/2017
02/04/1965	01/05/1965	29/12/2016
02/05/1965	01/06/1965	06/11/2016
02/06/1965	01/07/1965	13/09/2016
02/07/1965	01/08/1965	23/07/2016
02/08/1965	01/09/1965	29/05/2016
02/09/1965	01/10/1965	05/04/2016
02/10/1965	01/11/1965	13/02/2016
02/11/1965	01/12/1965	20/12/2015
02/12/1965	01/01/1966	29/10/2015
02/01/1966	01/02/1966	05/09/2015
02/02/1966	01/03/1966	12/07/2015
02/03/1966	01/04/1966	24/05/2015

Signed

Leighton Andrews — Minister for Public Services, one of the Welsh Ministers — 9 March 2015

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

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

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

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

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

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

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

Part 7 provides for benefits for pension credit members.

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

Part 9 provides for payments to be made into and out of the Firefighters’ Pension Fund.

Part 10 provides for making and receiving transfer payments.

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

Part 12 provides for the determinations of questions and appeals.

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

Schedule 1 makes provision for payments for added pension.

Schedule 2 makes transitional provision.

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

Footnotes

[^f00001]: See also section 1(3) and Schedule 1.

[^f00002]: Coming into force on 1 April 2015.

[^f00003]: See also section 8(2)(a) and (4).

[^f00004]: Subsection (5A) was inserted by the Pensions Act 2014 (c. 19), section 52.

[^f00005]: 2013 c. 25.

[^f00006]: See paragraph 6 of Schedule 1 to the Public Service Pensions Act 2013 for the definition of “fire and rescue workers”.

[^f00007]: S.I. 1992/129. The name of the scheme was changed to the Firefighters’ Pension (Wales) Scheme by S.I. 2004/2918 (W. 257). Other amendments made are not relevant to these Regulations.

[^f00008]: 2004 c. 12.

[^f00009]: S.I. 2007/1072 (W. 110); Schedule 1 is the subject of amendments not relevant to these Regulations.

[^f00010]: 1971 c. 56.

[^f00011]: 1993 c. 48.

[^f00012]: 1999 c. 30.

[^f00013]: 1996 c. 18; section 75B was inserted by the Employment Act 2002 (c. 22), section 3.

[^f00014]: Section 73 was substituted by the Employment Relations Act 1999 (c. 26), section 7 and Schedule 4.

[^f00015]: S.I. 2010/1055.

[^f00016]: Section 228 was substituted by the Finance Act 2011 (c. 11), Schedule 17, paragraphs 1 and 4 and was amended by the Finance Act 2013 (c. 29), section 49.

[^f00017]: Section 227 was amended by Finance Act 2011, sections 65 and 66, Schedule 16, paragraph 45 and Schedule 17, paragraphs 1 and 3.

[^f00018]: 2004 c. 21.

[^f00019]: Section 8(2) was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), section 1(5) and the WRPA 1999 (c. 30), section 39(1) and (4). Section 8(2) of PIA 1971 may be applied subject to such modifications, adaptations and exceptions as may be specified in regulations under section 5(3) of that Act.

[^f00020]: Section 14 was amended by the Pensions Act 1995 (c. 26), Schedule 5, paragraph 27 and Schedule 7, Part 3; the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c. 2), Schedule 1, paragraph 38; and the Proceeds of Crime Act 2002 (c. 29), Schedule 11, paragraphs 1 and 22.

[^f00021]: Section 17 was amended by the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c. 2), Schedule 1, paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c. 19), Schedule 5, paragraph 1 and Schedule 9, Part 3; the Pensions Act 2004 (c. 35), section 284(2); the Pensions Act 2007 (c. 22), section 14(2); the Marriage (Same Sex Couples) Act 2013 (c. 30), Schedule 4, paragraphs 18 and 20; and S.I. 2005/2050 and 2014/560.

[^f00022]: Section 109 was amended by the Pensions Act 1995 (c .26), section 55 and S.I. 2005/2050.

[^f00023]: Section 15A was inserted by the Welfare Reform and Pensions Act 1999 (c. 30), section 32(1) and (3).

[^f00024]: Under section 9 of the 2013 Act the change in earnings to be applied in a period is the percentage increase or decrease as a Treasury order under that section may specify in relation to the period.

[^f00025]: 1983 c. 54; the definition of “competent authority” was inserted by S.I. 2007/3101.

[^f00026]: Relevant amendments were made to section 1 by the Pensions Act 2004 (c. 35), section 239 and by S.I. 2007/3014.

[^f00027]: Section 75A was inserted by the Employment Act 2002 (c. 22), section 3. It was amended by the Children and Families Act 2014 (c. 6), sections 118, 121 and 122 and the Work and Families Act 2006 (c. 18), Schedule 1, paragraph 33.

[^f00028]: Section 71 was substituted by the Employment Relations Act 1999. It was amended by section 118 of the Children and Families Act 2014 (c. 6), the Work and Families Act 2014 (c. 18), Schedule 1, paragraph 31 and the Employment Act 2002 (c. 22), section 17.

[^f00029]: S.I. 1999/3312 to which there are amendments not relevant to these Regulations.

[^f00030]: S.I. 2002/2788. Regulations 4 and 8 were amended by S.I. 2005/1114 and 2014/2112.

[^f00031]: 1995 c. 26. There are amendments to section 124(1) of that Act which are not relevant to these Regulations.

[^f00032]: See section 18(2) of the 2013 Act for the meaning of “existing scheme”.

[^f00033]: Section 28 was amended by the Civil Partnerships Act 2004 (c. 33), Schedule 27, paragraph 159 and Schedule 30, paragraph 1; the Children and Families Act 2014 (c. 6), section 18 and the Pensions Act 2008 (c. 30), section 128.

[^f00034]: 1996 c. 14.

[^f00035]: Section 27 was amended by the Armed Forces Act 2006 (c. 52), Schedule 17, paragraph 1.

[^f00036]: A copy is available at http://www.local.gov.uk/c/document_library/get_file?uuid=326723e9-8192-4798-89bb-d152fb05fa5f&groupId=10180.

[^f00037]: 1992 c. 4. Section 171ZL was inserted by the Employment Act 2002 (c.22), section 4 and was amended by the Children and Families Act 2014 (c. 6), section 21 and by S.I. 2006/2012.

[^f00038]: Section 164 was amended by the Employment Act 2002 (c. 22), section 20(b), Schedule 8, paragraph 1 and Schedule 7, paragraph 6 and the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 1, paragraph 12.

[^f00039]: Sections 171ZA and 171ZB were inserted by the Employment Act 2002, section 2. Subsections (1) of those sections were amended by the Work and Families Act 2006 (c. 18), Schedule 1, paragraphs 12 and 13.

[^f00040]: Sections 171ZEA and 171ZEB were inserted by the Work and Families Act 2006 (c. 18), sections 6 and 7.

[^f00041]: 1992 c. 52.

[^f00042]: S.I. 1996/1172. Regulation 55(2) was amended by S.I. 2014/560.

[^f00043]: See section 4(6) of the 2013 Act which sets out when statutory pension schemes are “connected”.

[^f00044]: See section 5(6) of the Public Service Pensions Act 2013 for definitions of these terms.

[^f00045]: See section 5(5) of the Public Service Pensions Act 2013 for the meaning of “conflict of interest”.

[^f00046]: 2004 c. 35. Section 90A was inserted by the Public Service Pensions Act 2013, Schedule 4, paragraph 14.

[^f00047]: See section 7(5) of the Public Service Pensions Act 2013 for the meaning of “conflict of interest”.

[^f00048]: S.I. 2010/772. Regulation 12 was amended by S.I. 2012/215.

[^f00049]: See section 37 of the 2013 Act for the meaning of “pensionable service”.

[^f00050]: 2008 c. 30.

[^f00051]: Regulation 125 provides for extinguishment of rights following the refund of all member contributions and payments for added pension made by the member. Regulation 147 (effect of transfers-out) provides for extinguishment of rights following the making of a transfer payment.

[^f00052]: Part 4A was inserted by the Welfare Reform and Pensions Act 1999 (c. 30), section 37.

[^f00053]: Rule F1 of the 1992 Scheme as it has effect in Wales has been amended by S.I. 2006/1672 (W. 160), 2007/1074 (W. 112) and 2014/3242 (W. 329).

[^f00054]: Regulation 162 (role of IQMP in determinations by the scheme manager) requires the scheme manager to obtain the opinion of the IQMP in certain circumstances.

[^f00055]: See section 241 of the Finance Act 2004. That section was amended by the Finance Act 2011 (c. 11), Schedule 16, paragraph 74 and the Finance Act 2006 (c. 25), Schedule 21, paragraph 9.

[^f00056]: Paragraph 15(2) was amended by the Finance Act 2005 (c. 7), Schedule 10, paragraph 26 and S.I. 2005/3229.

[^f00057]: Section 167 was amended by the Finance Act 2007 (c. 11), Schedule 20, paragraph 22; the Finance Act 2011 (c. 11), Schedule 16, paragraph 11 and the Finance Act 2014 (c.26), section 41(2). See also Part 2 of Schedule 28 to the Finance Act 2011 for the meaning of expressions used in section 167.

[^f00058]: Section 17 was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 1, paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c. 19), Schedule 5, paragraph 1 and Schedule 9, Part 3; the Pensions Act 2004 (c. 35), section 284(2); the Pensions Act 2007 (c. 22), section 14(2); the Marriage (Same Sex Couples) Act 2013 (c. 30), Schedule 4, paragraphs 18 and 20; and S.I. 2005/2050 and 2014/560.

[^f00059]: S.I. 1996/1172. Regulation 60 was substituted by S.I. 2006/744 and amended by S.I.2006/1337, 2009/2930 and 2010/499.

[^f00060]: 1951 c. 65.

[^f00061]: Section 205 was amended by the Finance Act 2013 (c. 29) Schedule 46, paragraph 121 and S.I. 2010/536.

[^f00062]: Chapter 5 of Part 4 of PSA 1993 was inserted by section 264 of the Pensions Act 2004 (c. 35).

[^f00063]: Section 169(2) was amended by the Finance Act 2013 (c. 29), section 53(3).

[^f00064]: Section 95(2) was amended by S.I. 2001/3649.

[^f00065]: Section 96(2) was amended by the Pensions Act 2007 (c. 22), Schedule 7, paragraph 1; the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 13, paragraph 1; the Pensions Act 1995 (c. 26), Schedule 5, paragraph 63(a) and S.I. 2011/1730.

[^f00066]: Section 97 was amended by the Pensions Act 1995 (c. 26), Schedule 6, paragraph 4, and the Child Support, Pensions and Social Security Act 2000 (c. 19), Schedule 5, paragraph 8.

[^f00067]: 1995 c. 26. Section 50 was substituted by the Pensions Act 2004 (c. 35), section 273. Section 273 of the 2004 Act was amended, before coming into effect, by the Pension Act 2007 (c. 22), section 16.

[^f00068]: S.I. 2008/649.

[^f00069]: See regulation 3 of S.I. 2014/575.

[^f00070]: 1995 c. 26. Section 50 has been substituted by virtue of section 273 of the Pensions Act 2004 ( c. 35).

[^f00071]: S.I. 2008/649.

[^f00072]: Under section 9 of the 2013 Act the change in earnings to be applied in a period is the percentage increase or decrease as a Treasury order under that section may specify in relation to the period.

[^f00073]: Subsection (2B) was inserted by the Pensions Act 1995 (c. 26), section 136(3) and amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c .2), Schedule 1, paragraph 35.

[^f00074]: S.I. 1996/1172. Regulation 60 was substituted by S.I. 2006/744 and amended by 2006/1337, 2009/2930 and 2010/499.

[^f00075]: S.I. 1997/785. Regulation 2 was amended by S.I. 2002/681, 2005/706, 2006/744, 2006/778 and 2009/2930.

[^f00076]: Paragraph 7 was amended by the Finance Act 2011 (c. 11), Schedule 16, paragraphs 23 and 29 and Schedule 18, paragraphs 1, 3, and 4; the Finance Act 2014 (c. 26), section 42(1); and S.I.2006/572.

[^f00077]: Paragraph 20 was amended by the Finance Act 2011 (c. 11), Schedule 16, paragraphs 32 and 39 and Schedule 18, paragraphs 1, 3 and 6.

[^f00078]: S.I. 2000/1054. Regulation 3 was amended by S.I. 2009/2930.

[^f00079]: 1965 c. 32; there are amendments to section 6 which are not relevant to this instrument.

[^f00080]: Section 17 was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 1, paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c. 19), Schedule 5, paragraph 1 and Schedule 9, Part 3; the Pensions Act 2004 (c. 35), section 284(2); the Pensions Act 2007 (c. 22) section 14(2); the Marriage (Same Sex Couples) Act 2013 (c. 30), Schedule 4, paragraphs 18 and 20; and S.I. 2005/2050 and 2014/560.

[^f00081]: 1989 c. 6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”.

[^f00082]: Pension Schemes Act 1993 (c. 48).

[^f00083]: Section 124(1) was amended by the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 12, paragraphs 43 and 61, the Child Support, Pensions and Social Security Act 2000 (c. 19), Schedule 5, paragraph 8, the Pensions Act 2004 (c. 35), section 7(2), Schedule 12, paragraphs 34, 43 and 69 and Schedule 13, Part 1 and S.I. 2005/2053, 2006/745 and 2014/560.

[^f00084]: Section 91(5)(d) was amended by the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 12, paragraphs 43 and 57. See S.I. 1997/785 which prescribes the transfer credits.

[^f00085]: S.I. 2006/569; amended by S.I. 2013/1114.

[^f00086]: Section 216(1) was amended by the Finance Act 2005 (c. 7), Schedule 10, paragraphs 31 and 42; the Finance Act 2006 (c. 25), Schedule 23, paragraph 30; the Finance Act 2008 (c. 9), Schedule 29, paragraphs 1(3) and 5; and the Finance Act 2011 (c. 11), Schedule 16, paragraphs 43 and 73(2).

[^f00087]: S.I. 2006/567; regulation 14A was inserted by regulations 2 and 8 of S.I. 2011/1797. It was amended by the Taxation of Pensions Act 2014 (c. 30), section 1 and Schedule 1, paragraph 88.

[^f00088]: Section 238 was amended by the Finance Act 2011 (c. 11), Schedule 17, paragraph 16.

[^f00089]: 2004 c. 12; section 237B was inserted by the Finance Act 2011 (c. 11), Schedule 17, paragraph 15 and was amended by the Finance Act 2013 (c. 29), Schedule 46, paragraphs 119 and 129.

[^f00090]: Section 18(6) was amended by the Pensions Act 2014 (c. 19), section 52(3).

[^f00091]: See section 18(2) of the 2013 Act for the meaning of “existing scheme”.

[^f00092]: S.I. 1992/129: rule A13 provides that normal pension age is 55 and rule B1 enables regular firefighters over the age of 50 to retire once they have reckoned pensionable service of at least 25 years. Rule A13 as it has effect in Wales was substituted by S.I. 2006/1672. Rule B1 as it has effect in Wales has been amended by S.I. 2005/566 and 2014/3242.

[^f00093]: S.I. 2007/1072 (W. 110): rule 3(1) of Part 2 provides that normal retirement age of firefighter members is 60.

Option to commute part of an equivalent amount

80A

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

• (2) The option may only be exercised—

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

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

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

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

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

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

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

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

22

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

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

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

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

• (2) If this paragraph applies—

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

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

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

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

• (b) an amount payable under regulation 74 (entitlement to lower tier ill-health pension and to higher tier ill-health pension).

• (4) Where the member meets the conditions for a higher tier ill-health pension under this scheme, the adjusted lower tier ill-health pension in regulation 75(4) (annual rate of ill-health awards) includes the amount in sub-paragraph (3)(b) for the purposes of the calculation of the annual rate of the higher tier ill-health pension.

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

• (6) In this paragraph—

• “relevant scheme employment” (“cyflogaeth gynllun berthnasol”) means the continuous period of pensionable service in scheme employment in relation to the active member’s account to which the qualifying service for that connected member of the NFPS, or connected special member of the NFPS, was added for the purposes of regulation 66 (qualifying service).

Transition member who reaches normal pension age under the NFPS

23

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

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

• (a) the equivalent amount to the NFPS lower tier ill-health pension specified under regulation 68(2)(ba) (annual rate of retirement pension (active members)) ceases to be payable under this scheme; and

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

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

24

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

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

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

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

• (2) If this paragraph applies—

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

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

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

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

• (b) an amount payable under regulation 74(4) (entitlement to lower tier ill-health pension and to higher tier ill-health pension).

• (4) If the member meets the conditions for a higher tier ill-health pension under this scheme, the adjusted lower tier ill-health pension in regulation 75(4) (annual rate of ill-health awards) includes the amount in sub-paragraph (3)(b) for the purposes of the calculation of the annual rate of the higher tier ill-health pension.

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

• (6) In this paragraph—

• “relevant scheme employment” (“cyflogaeth gynllun berthnasol”) means the continuous period of pensionable service in scheme employment in relation to the active member’s account to which the pensionable service in the 1992 Scheme was added for the purposes of regulation 66 (qualifying service).

Transition member who reaches normal pension age under the 1992 Scheme

25

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

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

• (a) the member ceases to be entitled to the immediate payment of the equivalent amount to the 1992 Scheme lower tier ill-health pension under regulation 74(4)(b) (entitlement to lower tier ill-health pension and to higher tier ill-health pension) under this scheme; and

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

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

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

26

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

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

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

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

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

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

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

27

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

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

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

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

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

28

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

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

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

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

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

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

29

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

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

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

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

30

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

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

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

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

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

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

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

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

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

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

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

Pensionable service under the NFPS

31

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

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

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

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

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

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

32

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

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

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

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

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

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