The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023

• (b) for the purposes of paragraphs (3) and (4), the decision under Chapter 4 of Part 5 of the 2015 Regulations by virtue of which it was determined that M was not entitled to a lower tier award or, as the case may be, a higher tier award under the 2015 scheme.

Assessment and reassessment of certain transitional ill-health cases

55

• (1) This regulation applies where—

• (a) a remedy member (“M”) was, immediately before 1 April 2022, not a full protection member of the 1992 scheme or a full protection member of the 2007 scheme,

• (b) an assessment (“the transitional assessment”) of M’s entitlement to an ill-health award under the 2015 scheme began before 1 April 2022, and

• (c) a determination had not been made by the scheme manager in relation to the transitional assessment by the end of 31 March 2022.

• (2) Where the transitional assessment has not been determined before 1 October 2023, the scheme manager must secure that—

• (a) the transitional assessment is undertaken on the basis that M’s normal pension age is 55, and

• (b) any steps taken in relation to the transitional assessment, the outcome of which might have been different had they been taken on the basis that M’s normal pension age is 55, are retaken.

• (3) Paragraph (4) applies where—

• (a) the transitional assessment has been determined before 1 October 2023, and

• (b) it was determined that—

• (i) M was entitled to neither a lower tier award nor a higher tier award in the 2015 scheme, or

• (ii) M was entitled to a lower tier award in the 2015 scheme, but not a higher tier award in that scheme.

• (4) Where this paragraph applies, the scheme manager must secure that—

• (a) M is assessed for entitlement to a relevant award under the 2015 scheme on the basis that M’s normal pension age is 55, and

• (b) M is treated as if the transitional assessment had not been undertaken so far as it relates to the relevant award.

• (5) In this regulation—

• “full protection member of the 1992 scheme” (“aelod diogelwch llawn o gynllun 1992”) means a full protection member of the 1992 scheme within the meaning of paragraph 9 of Schedule 2 to the 2015 Regulations;

• “full protection member of the 2007 scheme” (“aelod diogelwch llawn o gynllun 2007”) means a full protection member of the NFPS within the meaning of paragraph 9 of Schedule 2 to the 2015 Regulations;

• “relevant award” (“dyfarniad perthnasol”) means— where paragraph (3)(b)(i) applies, a lower tier award and a higher tier award; where paragraph 3(b)(ii) applies, a higher tier award.

CHAPTER 2 — Miscellaneous special cases

Payment of annual allowance tax charges and provision of information

56

Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of the Finance Act 2004[^f00020] in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP Directions 2022) because the time limit in section 237BA[^f00021] has passed, direction 7(2) to (6) of the PSP Directions 2022 applies in relation to the remedy member.

PART 8 — Immediate detriment cases

Treatment of immediate detriment cases

57

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

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

• (3) Any amount paid by way of benefits or compensation pursuant to the agreement or (as the case may be) determination by virtue of which the relevant condition has been met is to be treated for the purposes of section 14 of the PSPJOA 2022 as—

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

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

PART 9 — Liabilities and payment

CHAPTER 1 — Application of Part 9

Application of Part 9

58

This Part applies in relation to a relevant amount[^f00022] owed in respect of the remediable service of a remedy member.

CHAPTER 2 — Interest, compensation and netting off

Interest

59

• (1) The scheme manager must calculate interest on a relevant amount described in direction 15 of the PSP Directions 2022 in accordance with the provisions of directions 14 and 15 which apply to that description of relevant amount.

• (2) In relation to a relevant amount not described in direction 15 of the PSP Directions 2022, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated.

• (3) The following provisions of the PSP Directions 2022 apply to a determination under paragraph (2) as if it were a determination under direction 16(1) of those Directions—

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

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

Indirect compensation

60

• (1) This regulation applies where, pursuant to an application under regulation 61, the scheme manager determines that an immediate choice member (“M”) has incurred a compensatable loss[^f00023] that is a Part 4 tax loss[^f00024] (a “relevant loss”).

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

• (3) Instead, the amount of benefit payable under a firefighters’ pension scheme is to be increased to reflect the amount of the relevant loss in such a manner as determined by the scheme manager in accordance with direction 10(2) to (4) of the PSP Directions 2022.

Applications for compensation or indirect compensation

61

• (1) This regulation applies in relation to—

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

• (b) the increase of benefits by way of indirect compensation under regulation 60.

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

• (a) an application is made in accordance with direction 18(1) and (2) of the PSP Directions 2022;

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

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

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

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

• (3) The following apply in relation to a determination under direction 18(3) of the PSP Directions 2022—

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

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

Netting off

62

• (1) This regulation applies where—

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

• (b) the scheme manager has—

• (i) determined the interest (if any) that is to be paid on the relevant amounts in accordance with regulation 59, and

• (ii) reduced the relevant amounts by tax relief amounts in accordance with regulation 63.

• (2) The scheme manager may determine, in accordance with direction 19(2) to (5) of the PSP Directions 2022, that the relevant amounts (and any interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P.

• (3) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2) as if it were a determination under direction 19(1) of those Directions—

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

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

CHAPTER 3 — Reduction and waiver of liabilities

Requirement to reduce liabilities by tax relief amounts

63

• (1) This regulation applies where—

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

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

under section 15, 16 or 17 of the PSPJOA 2022.

• (2) The scheme manager must reduce the liability by tax relief amounts[^f00025]—

• (a) determined in accordance with direction 4(5) to (9) of the PSP Directions 2022, and

• (b) before the liability is netted off in accordance with regulation 62.

• (3) Where the scheme manager makes a determination under direction 4(8) of the PSP Directions 2022 pursuant to paragraph (2)(a) of this regulation, the following apply in relation to that determination—

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

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

Waiver of amounts owed by a relevant survivor to the scheme manager

64

• (1) The scheme manager must waive an amount owed by a relevant survivor to the scheme under—

• (a) section 14 of the PSPJOA 2022, or

• (b) these Regulations.

• (2) A “relevant survivor” for the purposes of paragraph (1) is any person, other than a person (“D”) specified in regulation 10(2)(b) and 14(2)(b) (eligible decision-makers in respect of a deceased member’s remediable service), who becomes liable to pay an amount to the scheme as a result of—

• (a) a decision made by D in accordance with—

• (i) regulation 10(2)(b) (immediate choice decision for 2015 scheme or legacy scheme benefits),

• (ii) regulation 14(2)(b) (deferred choice decision for 2015 scheme or legacy scheme benefits: general),

• (b) a deemed election in accordance with—

• (i) regulation 12(3) (immediate choice decision: deemed election), or

• (ii) regulation 18(3) (deferred choice decision: deemed election).

Waiver of amounts owed by a relevant separated person to the scheme manager

65

• (1) The scheme manager must waive an amount owed by a relevant separated person to the scheme under—

• (a) section 14 of the PSPJOA 2022, or

• (b) these Regulations,

where the amount is related to an arrangement on divorce, annulment or dissolution other than a pension sharing order.

• (2) A “relevant separated person” is a person—

• (a) who is subject to an arrangement on divorce, annulment or dissolution other than a pension sharing order, and

• (b) whose liability for an amount mentioned under paragraph (1) relates to another person’s remediable service.

• (3) A “pension sharing order” has the same meaning as in Part 4 of these Regulations.

• (4) “Remediable service”, for the purposes of paragraph (2)(b) does not include remediable service which is mixed service within the meaning of section 19 of the PSPJOA 2022.

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

66

• (1) The scheme manager may reduce or waive an amount owed by a personal representative of a deceased remedy member to the scheme under—

• (a) section 15 of the PSPJOA 2022, or

• (b) these Regulations.

• (2) When reducing or waiving an amount under paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSP Directions 2022 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of the PSPJOA 2022” is to be read as a reference to regulation 71).

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

67

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

• (2) The scheme manager must inform P, by notice in writing—

• (a) of P’s entitlement under section 16(3) of the PSPJOA 2022,

• (b) that if, in due course, P makes a section 10 election for 2015 scheme benefits, P will be liable to repay a sum equivalent to that which was received as compensation pursuant to section 16(3) of the PSPJOA 2022, with interest calculated in accordance with this Part, and

• (c) that P can agree with the scheme manager to waive the scheme manager’s liability.

• (3) The scheme manager must agree to waive the liability if—

• (a) P makes a written request to the scheme manager to waive the liability, and

• (b) such request is made within 12 months of issuing a notice under paragraph (2).

• (4) Such an agreement—

• (a) must be made in writing, and

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

• (5) If no agreement is made under paragraph (4), P’s entitlement to waive the liability lapses.

• (6) An agreement under paragraph (4) is rescinded or otherwise ceases to apply where—

• (a) the end of the section 10 election period in relation to P has passed, and

• (b) no deferred choice election is made, or deemed to have been made, in relation to P’s remediable service.

• (7) Where no agreement is made in accordance with paragraph (4) or an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).

CHAPTER 4 — Payment of net liabilities

Application and interpretation of Chapter 4

68

This Chapter applies in respect of a relevant amount (together with any interest on that relevant amount) owed after taking into account the effect, if any, of regulations 59 to 67 (“a net liability”).

Payment of amounts owed to the scheme manager

69

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

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

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

• (b) an explanation of the circumstances in which the net liability may be reduced or waived under regulations 64 to 66,

• (c) where the net liability is calculated by reference to an amount by way of compensation under section 16(3) of the PSPJOA 2022, an explanation of the agreement that may be made under regulation 67,

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

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

• (3) Where—

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

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

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

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

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

• (i) an immediate choice member, before the end of the period of 6 months beginning with the day after the day on which P receives the most recent notice under paragraph (2);

• (ii) a deferred choice member, before the day on which benefits become payable in relation to the member’s remediable service, or

• (b) in accordance with an agreement under paragraph (5), and within a period of 10 years beginning on the date of such an agreement.

• (5) P and the scheme manager may agree that the net liability is to be paid in part or in full by way of—

• (a) a lump sum, or

• (b) where the net liability is £100 or more, instalments.

• (6) If, during the period of an agreement under paragraph (4), P—

• (a) retires on any grounds, or

• (b) dies,

the balance owing under the agreement may be paid by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under a firefighters’ pension scheme.

• (7) Where P does not pay any amount that falls due by virtue of paragraph (4) or an agreement under paragraph (5), the scheme manager may deduct such sums from benefits payable to P under a firefighters’ pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability.

Payments of amounts owed to a person

70

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

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

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

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

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

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

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

SCHEDULE — Eligible decision-makers for deceased members

Interpretation

1

• (1) In this Schedule—

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

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

• “eligible adult survivor” (“goroeswr sy’n oedolyn cymwys”) means— a “surviving partner” within the meaning given in regulation 85(1) and (2) of the 2015 Regulations, or a “child” within the meaning given in regulation 94(1) of the 2015 Regulations and who is 18 years of age or older;

• “eligible child survivor” (“goroeswr sy’n blentyn cymwys”) means an “eligible child” (“plentyn cymwys”)within the meaning given in regulation 94(2) of the 2015 Regulations and who is under the age of 18;

• “eligible decision-maker” (“penderfynwr cymwys”) means the person who may make— an opted-out service election as mentioned in regulation 6; an immediate choice election as mentioned in regulation 10; a deferred choice election decision as mentioned in regulation 14.

Sole beneficiary: eligible adult survivor

2

Where a person is—

• (a) the sole beneficiary, and

• (b) an eligible adult survivor,

the eligible decision-maker is that person.

Sole beneficiary: eligible child survivor

3

Where a person (“C”) is—

• (a) the sole beneficiary, and

• (b) an eligible child survivor,

the eligible decision-maker is a parent or guardian of C.

Multiple beneficiaries: eligible adult survivors

4

• (1) This paragraph applies where two or more eligible adult survivors are the beneficiaries.

• (2) Where one of the eligible adult survivors is—

• (a) a spouse,

• (b) a civil partner, or

• (c) a cohabiting partner

of the deceased, the eligible decision-maker is that person.

• (3) Where none of the eligible adult survivors is a person mentioned in sub-paragraph (2), the eligible decision-maker is—

• (a) the person agreed upon between them, in accordance with paragraph 6 below, who must be one of them, or

• (b) if no agreement is reached, the scheme manager.

Multiple beneficiaries: eligible child survivors

5

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

• (a) where all the eligible child survivors live in the same household, a parent or guardian of the eligible children;

• (b) where the eligible child survivors live in different households, the person agreed upon by the parents or guardians of the eligible child survivors, in accordance with paragraph 6 below, who must be one of them, or

• (c) if no agreement is reached, the scheme manager.

Multiple beneficiaries: additional requirements

6

• (1) This paragraph applies where, under paragraphs 4(3)(a) and 5(b), the eligible decision-maker is to be agreed upon either by multiple eligible adult survivors, or, as the case may be, multiple parents or guardians of eligible child survivors (“the potentially eligible decision-makers”).

• (2) The scheme manager must—

• (a) seek to identify all such potentially eligible decision-makers and inform them of the need to agree who is the eligible-decision maker in respect of the deceased in accordance with this paragraph, and

• (b) provide a notice in respect of the deceased to each potentially eligible decision-maker, setting out—

• (i) the information that would be required to be provided under regulation 4, if the notice were a remediable service statement, and

• (ii) an explanation of the process set out at sub-paragraph (3).

• (3) The potentially eligible decision-makers must—

• (a) unanimously agree upon the eligible decision-maker (“the agreed eligible decision-maker”), and

• (b) communicate the identity of the agreed eligible decision-maker to the scheme manager collectively, in writing, within 6 months of receiving the notice mentioned at sub-paragraph (2)(b).

• (4) If the scheme manager does not receive notice in accordance with sub-paragraph (3)(b) above, the scheme manager becomes the eligible decision-maker immediately after the date for notice in that sub-paragraph expires.

Other cases

7

In any case not covered by paragraphs 2 to 6, the eligible decision-maker is the scheme manager.

Signed

Hannah Blythyn — Deputy Minister for Social Partnership, under the authority of the Minister for Social Justice, one of the Welsh Ministers — 4 September 2023

We consent

Scott Mann — Stuart Anderson — Two of the Lords Commissioners of His Majesty’s Treasury — 31 August 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

The Public Service Pensions Act 2013 (“PSPA 2013”) makes provision and confers powers to make further provision (in the form of “scheme regulations” as defined in section 1 of PSPA 2013) about the establishment of public service pension schemes. The Firefighters’ Pension Scheme (Wales) Regulations 2015 (“the 2015 scheme”) are the scheme regulations establishing the successor firefighters’ pension scheme (“the reformed scheme”) to the schemes established by the Firemen’s Pension Scheme Order 1992 and the Firefighters’ Pension Scheme (Wales) Order 2007 (“the legacy schemes”). The 2015 scheme provided for transitional protection for certain cohorts of members of legacy schemes, which were found to unlawfully discriminate between members on the basis of age.

The Public Service Pensions and Judicial Offices Act 2022 (“the PSPJOA 2022”), at Chapter 1, makes provision, and confers powers for scheme regulations under PSPA 2013 to make further provision, in relation to specified service (“remediable service” as defined in section 1 of the PSPJOA 2022) of members who had the benefit from transitional protection, and of members who did not benefit from transitional protection only by reason of their age. Section 27 of the PSPJOA 2022 requires certain powers to make scheme regulations to be exercised in accordance with Treasury directions.

These Regulations are scheme regulations under PSPA 2013 and in accordance with the PSPJOA 2022 in relation to a member’s remediable service in a firefighters’ pension scheme. They are, to the extent required by section 27 of the PSPJOA 2022, made in accordance with Treasury directions under that section (in the form of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022). These Regulations have retrospective effect, for which see section 3(3)(b) of PSPA 2013.

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

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

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

• (b) Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of a pensioner or deceased member (an “immediate choice member”) is to be treated as service in the member’s legacy scheme or in the 2015 scheme;

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

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

• (a) Chapter 1 makes provision about sharing the value of such rights under a pension sharing order where they are subject to a pension debit under section 29 of the Welfare Reform and Pensions Act 1999. It provides, in particular, for the calculation or, where appropriate, the re-calculation of the value of a pension debit and a pension credit in relation to the rights;

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

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

• (a) regulation 30 makes provision under which compensation is to be paid in relation to voluntary contributions used to secure rights to 2015 scheme added pension during the period of their remediable service;

• (b) regulation 31 makes provision under which compensation is to be paid in relation to voluntary contributions used to secure rights to legacy scheme added years during the period of their remediable service where the benefits to be paid in relation to a member’s remediable service are 2015 scheme benefits;

• (c) regulation 32 makes provision under which a member who has remediable service in the 2015 scheme may elect to enter into a retrospective arrangement to secure added years in the member’s legacy scheme in respect of that remediable service.

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

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

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

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

• (d) Chapter 4 makes provision for—

• (i) transfers into the 2015 scheme in respect of rights secured by virtue of remediable service to be treated as being transferred into the member’s legacy scheme where the benefits which become payable in respect of the member’s remediable service are legacy scheme benefits;

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

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

Part 7 makes provision about ill-health retirement—

• (a) regulation 53 makes provision about the cases in which a member who met the requirements for an ill-health retirement award in one firefighters’ pension scheme is to be deemed as meeting the requirements in their alternative firefighters’ pension scheme;

• (b) regulation 54 makes provision under which a member who has received an ill-health retirement award under the Firemen’s Pension Scheme Order 1992 is to be assessed for eligibility for a higher tier award in the 2015 scheme.

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

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

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

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

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

The 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 Fire Services Branch, Welsh Government, Rhydycar, Merthyr Tydfil, CF48 1UZ.

Footnotes

[^f00001]: 2013 c. 25. Section 3(1) was amended by section 94(2) of the PSPJOA 2022, and section 3(2)(c) was inserted by section 94(3) of that Act.

[^f00002]: 2022 c. 7.

[^f00003]: S.I. 1992/129. The name of the scheme was changed to the Firefighters’ Pension (Wales) Scheme by S.I. 2004/2918 (W. 257). Further amended by S.I. 2014/3242 (W. 329) and 2015/1016 (W. 71). Other amendments made are not relevant to these Regulations.

[^f00004]: S.I. 2007/1072 (W. 110), to which there are amendments not relevant to these Regulations.

[^f00005]: S.I. 2015/622 (W. 50); relevant amending instruments are S.I. 2015/1016 (W. 71), 2018/576 (W. 103) and 2022/343 (W. 85).

[^f00006]: Made on 14 December 2022. Published on 15 December 2022 and accessible online at www.gov.uk. A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London, SW1A 2HQ.

[^f00007]: See section 4 of the PSPJOA 2022 for the meaning of “the relevant Chapter 1 legacy scheme”.

[^f00008]: See section 1 of the PSPJOA 2022 for the meaning of “remediable service”.

[^f00009]: See section 109(3) of the PSPJOA 2022 for the meaning of “pensioner member”.

[^f00010]: See section 29(10) of the PSPJOA 2022 for the meaning of “the relevant date”.

[^f00011]: See section 109(2) of the PSPJOA 2022 for the meaning of “active member”.

[^f00012]: See section 109(4) of the PSPJOA for the meaning of “deferred member”.

[^f00013]: In accordance with section 29(9) of the PSPJOA 2022, only one request under regulation 4(2)(b)(ii) may be made during any period of 12 months.

[^f00014]: See sections 5(7) (read with section 4) and 36 of the PSPJOA 2022 for the meaning of relevant opted-out service in relation to a Chapter 1 legacy scheme (such as the 1992 and the 2007 schemes).

[^f00015]: See section 7(2) of the PSPJOA 2022 for the meaning of “the end of the section 6 election period”.

[^f00016]: In accordance with section 110(1) of the PSPJO 2022, “WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30).

[^f00017]: See section 19(7) of the PSPJOA 2022 for the meanings of “pension debit” and “pension credit”.

[^f00018]: See section 33 of the PSPJOA 2022 for the meaning of “Chapter 1 scheme”.

[^f00019]: S.I. 2009/1171. Regulation 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00020]: 2004 c. 12. Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).

[^f00021]: Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).

[^f00022]: See section 26(3) of the PSPJOA 2022 for the meaning of “relevant amounts”.

[^f00023]: See section 23 of the PSPJOA 2022 and direction 11 of the PSP Directions 2022 for the meaning of “compensatable loss”.

[^f00024]: See section 23(9) of the PSPJOA 2022 for the meaning of “Part 4 tax loss”.

[^f00025]: See section 18(4) of the PSPJOA 2022 for the meaning of “tax relief amounts” for the purposes of a liability mentioned in regulation 53(1)(a), and section 18(7) of that Act for the meaning of that term for the purposes of a liability mentioned in regulation 53(1)(b).

Editorial notes

[^key-0eb53b2b2075226b36fbed90c5336231]: Reg. 1 in force at 1.10.2023, see reg. 1(3)

[^key-75979cb24197833823e553538cc954fe]: Reg. 2 in force at 1.10.2023, see reg. 1(3)

[^key-b07b733a9d9ec174a26cab1dc6cd804d]: Reg. 3 in force at 1.10.2023, see reg. 1(3)

[^key-345cb11420291c7e822c586e159a5590]: Reg. 4 in force at 1.10.2023, see reg. 1(3)

[^key-b0362981e56a919eee531f4931846f2d]: Reg. 5 in force at 1.10.2023, see reg. 1(3)

[^key-7a83488a35e71f1fede6c9542a75e51f]: Reg. 6 in force at 1.10.2023, see reg. 1(3)

[^key-54a3d73b7a9e15c61b3a7f4800e4591f]: Reg. 7 in force at 1.10.2023, see reg. 1(3)

[^key-a729c17e2b160451aa6afa0b0533ba4b]: Reg. 8 in force at 1.10.2023, see reg. 1(3)

[^key-982a98f877b537ba2e11c4ad2c61bb3c]: Reg. 9 in force at 1.10.2023, see reg. 1(3)

[^key-6f04c2ef5b379c17f58a2a2634bc7aca]: Reg. 10 in force at 1.10.2023, see reg. 1(3)

[^key-3c0a979d5dc1537b33b99469b315f96c]: Reg. 11 in force at 1.10.2023, see reg. 1(3)

[^key-28c3e2096ff66d9f34a2fe8f8c541c3b]: Reg. 12 in force at 1.10.2023, see reg. 1(3)

[^key-42151e73b3b834b5465677249de2cd0a]: Reg. 13 in force at 1.10.2023, see reg. 1(3)

[^key-b6842667dcc1715d469ea60269491dc4]: Reg. 14 in force at 1.10.2023, see reg. 1(3)

[^key-ff84296f413aaaa1b70d16d700f182b8]: Reg. 15 in force at 1.10.2023, see reg. 1(3)

[^key-ffc1229aa9aa7ba61d82e7b1981669cf]: Reg. 16 in force at 1.10.2023, see reg. 1(3)

[^key-51d5315e14d38fa4ebcc10dde74ccb95]: Reg. 17 in force at 1.10.2023, see reg. 1(3)

[^key-e63160b80656c1cd28df4591cb984230]: Reg. 18 in force at 1.10.2023, see reg. 1(3)

[^key-70bf1858d8a5ebbfc28953aac424b8ab]: Reg. 19 in force at 1.10.2023, see reg. 1(3)

[^key-0ea478572e3fa6da45cabacaa1bcb650]: Reg. 20 in force at 1.10.2023, see reg. 1(3)

[^key-62f65eed8bd647fabea7ee39e458e618]: Reg. 21 in force at 1.10.2023, see reg. 1(3)

[^key-c201389e0df4adec2e61bdc3109aec5d]: Reg. 22 in force at 1.10.2023, see reg. 1(3)

[^key-80e330f23f7d9fa18e7cb6239b36a810]: Reg. 23 in force at 1.10.2023, see reg. 1(3)

[^key-9b4e311c28700182f5f098eaff01977c]: Reg. 24 in force at 1.10.2023, see reg. 1(3)

[^key-87361e89bdb6ee6f36ca5869258ad4ae]: Reg. 25 in force at 1.10.2023, see reg. 1(3)

[^key-ed28162e32a8e7e5366af33b97ea947b]: Reg. 26 in force at 1.10.2023, see reg. 1(3)

[^key-70e473b508b39e0fd74d78b4fb6a793c]: Reg. 27 in force at 1.10.2023, see reg. 1(3)

[^key-238f53357f0f0a43747f48c1a1ec8fab]: Reg. 28 in force at 1.10.2023, see reg. 1(3)

[^key-8a058c0d199ad6bd060643453a26e520]: Reg. 29 in force at 1.10.2023, see reg. 1(3)

[^key-119dee900e796c8e9f6a871c199fbae3]: Reg. 30 in force at 1.10.2023, see reg. 1(3)

[^key-ce7d562916aeb3165a2cb472f50e000a]: Reg. 31 in force at 1.10.2023, see reg. 1(3)

[^key-8036317c23987bd00b02a9a1d273df98]: Reg. 32 in force at 1.10.2023, see reg. 1(3)

[^key-77f12ef37404aebfbe73365ebb28e299]: Reg. 33 in force at 1.10.2023, see reg. 1(3)

[^key-e1aa15a9020c97e4f946535e33ac77b6]: Reg. 34 in force at 1.10.2023, see reg. 1(3)

[^key-adb13e2b6ebe481ecf5b81acad483559]: Reg. 35 in force at 1.10.2023, see reg. 1(3)

[^key-087db4b21c81e5e6ba331d515a57a870]: Reg. 36 in force at 1.10.2023, see reg. 1(3)

[^key-eaf84097a952caa6b1ef026aa092c948]: Reg. 37 in force at 1.10.2023, see reg. 1(3)

[^key-811b9ce4ae686c3573b6c294a9cea152]: Reg. 38 in force at 1.10.2023, see reg. 1(3)

[^key-9303b931cd4544c4471daa01064dbe0f]: Reg. 39 in force at 1.10.2023, see reg. 1(3)

[^key-986226f5abde9ecdf033a32522cd2ad7]: Reg. 40 in force at 1.10.2023, see reg. 1(3)

[^key-3c11b87306d15f6fa5a8377aa869c2b0]: Reg. 41 in force at 1.10.2023, see reg. 1(3)

[^key-dd6860034ec953a5efd1241824a97894]: Reg. 42 in force at 1.10.2023, see reg. 1(3)

[^key-ba4c49bdeda2824b4a3e34f188282a5f]: Reg. 43 in force at 1.10.2023, see reg. 1(3)

[^key-19edc46b3dfdfbc40b60924f3dd88f41]: Reg. 44 in force at 1.10.2023, see reg. 1(3)

[^key-37c6c336b49d8e24340a34d2533cd595]: Reg. 45 in force at 1.10.2023, see reg. 1(3)

[^key-46ce63f015285a330bc45ac8ac4e7b94]: Reg. 46 in force at 1.10.2023, see reg. 1(3)

[^key-c3305330bbb480c376625247406fe3cf]: Reg. 47 in force at 1.10.2023, see reg. 1(3)

[^key-922f0a3438627b56c5a35d678cfcf007]: Reg. 48 in force at 1.10.2023, see reg. 1(3)

[^key-f590fa6a6af88cd21f4a4f7aec94a435]: Reg. 49 in force at 1.10.2023, see reg. 1(3)

[^key-61e34875cdf0052bd072f7616b3be5c1]: Reg. 50 in force at 1.10.2023, see reg. 1(3)

[^key-4d1b9db9f372eb9f8b62006c5f87efd0]: Reg. 51 in force at 1.10.2023, see reg. 1(3)

[^key-bac01464192f26280e9eafa4fdb2a548]: Reg. 52 in force at 1.10.2023, see reg. 1(3)

[^key-902fde70f4e528856effb7677d00a0c9]: Reg. 53 in force at 1.10.2023, see reg. 1(3)

[^key-bd1d162db7c3006a9856bcfc3a0fe6d5]: Reg. 54 in force at 1.10.2023, see reg. 1(3)

[^key-c565635c64f6d5a6b453da463c052d75]: Reg. 55 in force at 1.10.2023, see reg. 1(3)

[^key-3e4a7730cac2119e5d6aca7bae4dab39]: Reg. 56 in force at 1.10.2023, see reg. 1(3)

[^key-032f48ffbbc32b3012673bc0a179df7b]: Reg. 57 in force at 1.10.2023, see reg. 1(3)

[^key-10a93f0077c057f120af72eeaf623b01]: Reg. 58 in force at 1.10.2023, see reg. 1(3)

[^key-ceb9a70558761d549a6220717dd8d972]: Reg. 59 in force at 1.10.2023, see reg. 1(3)

[^key-b6064388252c6ba0e345454c2fb6d250]: Reg. 60 in force at 1.10.2023, see reg. 1(3)

[^key-13cfc68d230bba13b751ae5968684e1d]: Reg. 61 in force at 1.10.2023, see reg. 1(3)

[^key-d630d4367f12b10f70379c0419e141eb]: Reg. 62 in force at 1.10.2023, see reg. 1(3)

[^key-f41609fae6541baa2b647976c6afb4fa]: Reg. 63 in force at 1.10.2023, see reg. 1(3)

[^key-a6e0ff902b23bf1d3ad21bdad10d0655]: Reg. 64 in force at 1.10.2023, see reg. 1(3)

[^key-65c90b297ac9350016d8bb3b79696f9c]: Reg. 65 in force at 1.10.2023, see reg. 1(3)

[^key-527f3edf203d66fa64864b27dd013eb9]: Reg. 66 in force at 1.10.2023, see reg. 1(3)

[^key-a1d2f9c0e67a184b031e02cd4db4dc1c]: Reg. 67 in force at 1.10.2023, see reg. 1(3)

[^key-e3148a17215be0a4e0666a75bc07c89e]: Reg. 68 in force at 1.10.2023, see reg. 1(3)

[^key-0c31f6ca07b79ce63e7b2112b62cbfbe]: Reg. 69 in force at 1.10.2023, see reg. 1(3)

[^key-7416e0d90e03228ee66c098ae54c6f08]: Reg. 70 in force at 1.10.2023, see reg. 1(3)

[^key-08f5bc235b95e464f48c09b185c6d805]: Sch. para. 1 in force at 1.10.2023, see reg. 1(3)

[^key-abfef3c109b3206bccfb8b72f34076c5]: Sch. para. 2 in force at 1.10.2023, see reg. 1(3)

[^key-a447f6f107c44464285c46234e560da7]: Sch. para. 3 in force at 1.10.2023, see reg. 1(3)

[^key-80f633f2b3b5e2fe3151774d6e86f6ed]: Sch. para. 4 in force at 1.10.2023, see reg. 1(3)

[^key-9044afc7144880f2916d57ade7fe33af]: Sch. para. 5 in force at 1.10.2023, see reg. 1(3)

[^key-7236343740059081d20bf1684259f7a8]: Sch. para. 6 in force at 1.10.2023, see reg. 1(3)

[^key-436109ac849e0d9bff3b821bb2aaadec]: Sch. para. 7 in force at 1.10.2023, see reg. 1(3)

[^key-f4e9c550e1aab1109b4bb040479b9d8b]: Words in reg. 22(2) inserted (21.10.2024) by The Firefighters’ Pension Schemes (Miscellaneous Amendments) (Wales) Regulations 2024 (S.I. 2024/972), regs. 2, 4(2)

[^key-8c0c6016024a2f8358022ce8de411b03]: Words in reg. 29(1)(a) substituted (21.10.2024) by The Firefighters’ Pension Schemes (Miscellaneous Amendments) (Wales) Regulations 2024 (S.I. 2024/972), regs. 2, 4(4)

Enwi, cymhwyso a dod i rym

Dehongli

Dirprwyo

Gofyniad i ddarparu datganiad o wasanaeth rhwymedïol

Cymhwyso a dehongli Pennod 1

Dewisiad mewn perthynas â gwasanaeth a optiwyd allan

Dewisiad gwasanaeth a optiwyd allan: gofynion ychwanegol

Dewisiad gwasanaeth a optiwyd allan: darfod

Cymhwyso a dehongli Pennod 2

Penderfyniad dewis ar unwaith ar gyfer buddion cynllun 2015 neu fuddion cynllun gwaddol

Penderfyniad dewis ar unwaith: gofynion ychwanegol

Penderfyniad dewis ar unwaith: dewis tybiedig

Cymhwyso a dehongli Pennod 3

Penderfyniad dewis gohiriedig ar gyfer buddion cynllun 2015 neu fuddion cynllun gwaddol: cyffredinol

Penderfyniad dewis gohiriedig i’w wneud gan A

Penderfyniad dewis gohiriedig i’w wneud gan berson heblaw A

Penderfyniad dewis gohiriedig: gofynion ychwanegol

Penderfyniad dewis gohiriedig: penderfyniad tybiedig

Penderfyniad dewis gohiriedig: trefniadau trosiannol

ADRAN 1 — Cymhwyso a dehongli Pennod 1

Cymhwyso a dehongli Pennod 1

ADRAN 2 — Gorchmynion rhannu pensiwn: gwybodaeth a ddarparwyd cyn 1 Hydref 2023

Cymhwyso a dehongli Adran 2

Ystyr “swm amgen”

Gwybodaeth a ddarperir cyn 1 Hydref 2023: cyfrifo addasiad credyd rhwymedïol

Gwybodaeth a ddarperir cyn 1 Hydref 2023: cymhwyso addasiad credyd rhwymedïol

Gwybodaeth a ddarperir cyn 1 Hydref 2023: ailgyfrifo lleihad buddion D

ADRAN 3 — Gwybodaeth a ddarperir ar 1 Hydref 2023 neu ar ôl hynny

Cymhwyso a dehongli Adran 3

Gwybodaeth a ddarperir ar 1 Hydref 2023 neu ar ôl hynny: cyfrifo credydau a debydau pensiwn

Gwybodaeth a ddarperir ar 1 Hydref 2023 neu ar ôl hynny: ailgyfrifo lleihad buddion D

Trefniadau heblaw gorchymyn rhannu pensiwn: cyfrifo gwerth buddion pensiwn

Trin taliadau pensiwn ychwanegol cynllun 2015

Trin taliadau blynyddoedd ychwanegol cynllun gwaddol

Trefniadau rhwymedïol i dalu cyfraniadau gwirfoddol i sicrhau blynyddoedd ychwanegol cynllun gwaddol

Datgymhwyso’r cyfyngiad ar gyfandaliadau ar gyfer pensiwn ychwanegol cynllun 2015

Dehongli Rhan 6

Datganiadau o wasanaeth rhwymedïol a drosglwyddwyd allan

ADRAN 1 — Trosglwyddiadau cyn 1 Hydref 2023

Trosglwyddiadau allan cyn 1 Hydref 2023

Trosglwyddiadau i mewn cyn 1 Hydref 2023

ADRAN 2 — Trosglwyddiadau ar 1 Hydref 2023 neu ar ôl hynny

Cymhwyso Adran 2

Trosglwyddiadau allan ar 1 Hydref 2023 neu ar ôl hynny

Trosglwyddiadau i mewn o gynllun pensiwn gwasanaeth cyhoeddus ar 1 Hydref 2023 neu ar ôl hynny

ADRAN 1 — Trosglwyddiadau clwb cyn 1 Hydref 2023

Trosglwyddiadau clwb allan cyn 1 Hydref 2023

Trosglwyddiadau clwb i mewn cyn 1 Hydref 2023

ADRAN 2 — Trosglwyddiadau clwb ar 1 Hydref 2023 neu ar ôl hynny

Cymhwyso Adran 2

Trosglwyddiadau clwb allan ar 1 Hydref 2023 neu ar ôl hynny

Trosglwyddiadau clwb i mewn ar 1 Hydref 2023 neu ar ôl hynny

ADRAN 3 — Amrywio cyfnod gwneud cais am drosglwyddiad clwb

Amrywio cyfnod gwneud cais am drosglwyddiad clwb

Cymhwyso a dehongli Pennod 4

Trin gwerth rhwymedïol fel pe bai yn y cynllun gwaddol

Trin hawliau i fuddion a sicrhawyd yn rhinwedd gwerth rhwymedïol

Buddion a dalwyd eisoes mewn perthynas â hawliau rhwymedïol a drosglwyddwyd i mewn

Buddion pensiwn a buddion cyfandaliad mewn perthynas â gwerth rhwymedïol

Cymhwyso a dehongli Rhan 7

Hawlogaeth A i fuddion afiechyd i’w thrin yn gyfartal yng nghynllun amgen A

Hawlogaeth i fuddion afiechyd pan cynllun 1992 yw cynllun gwaddol aelod rhwymedi

Asesu ac ailasesu achosion afiechyd trosiannol penodol

Talu taliadau treth lwfans blynyddol a darparu gwybodaeth

Trin achosion niwed ar unwaith

Cymhwyso Rhan 9

Llog

Digollediad anuniongyrchol

Ceisiadau am ddigollediad neu ddigollediad anuniongyrchol

Netio

Gofyniad i leihau atebolrwyddau yn ôl symiau rhyddhad treth

Hepgor symiau sy’n ddyledus gan oroeswr perthnasol i’r rheolwr cynllun

Hepgor symiau sy’n ddyledus gan berson perthnasol sydd wedi gwahanu i’r rheolwr cynllun

Pŵer i leihau neu hepgor symiau sy’n ddyledus gan gynrychiolydd personol i’r rheolwr cynllun

Cytuno i hepgor atebolrwydd sy’n ddyledus gan y rheolwr cynllun mewn cysylltiad â chywiriad ar unwaith

Cymhwyso a dehongli Pennod 4

Talu symiau sy’n ddyledus i’r rheolwr cynllun

Talu symiau sy’n ddyledus i berson

Dehongli

Unig fuddiolwr: goroeswr sy’n oedolyn cymwys

Unig fuddiolwr: goroeswr sy’n blentyn cymwys

Mwy nag un buddiolwr: goroeswyr sy’n oedolion cymwys

Mwy nag un buddiolwr: goroeswyr sy’n blant cymwys

Mwy nag un buddiolwr: gofynion ychwanegol

Achosion eraill