This section has no associated Policy Notes
2. In Part B (personal awards)—
(a)in rule B1 (ordinary pension), after paragraph (3) add—
“(4) Paragraph (2)(b) shall not apply to a Chief Officer appointed after 28th October 2018.”;
(b)in rule B2 (short service award)—
(i)in paragraph (1) for “retires on or after normal pension age” substitute “retires at or after normal pension age”; and
(ii)in paragraph (2)(a) for “Part II of schedule 2;” substitute “Part 2 of schedule 2;”;
(c)in rule B3 (ill health awards)—
(i)in paragraph (1) for “is required to retire under rule A15 (compulsory retirement on grounds of disablement)” substitute “retires by reason of permanent disablement()”;
(ii)for paragraph (2) substitute—
“(2) A regular firefighter who is entitled—
(a)to reckon at least 2 years’ but less than 5 years’ pensionable service becomes entitled on retiring to a lower tier ill health pension calculated in accordance with paragraph 2 of Part 3 of schedule 2; or
(b)to reckon at least 5 years’ pensionable service becomes entitled on retiring—
(i)where paragraph (3) applies, to a lower tier ill health pension calculated in accordance with paragraph 2 of Part 3 of schedule 2; or
(ii)where paragraph (4) applies, to the pensions referred to in paragraph (5) (“the higher tier ill health award”).”;
(iii)in paragraph (5)(a) omit “or 3 (as the case may be)”; and
(iv)in paragraph (7) for “the issue of his capacity for employment began” substitute “the question of his disablement arose for decision”;
(d)in rule B5 (deferred pension)—
(i)after paragraph (1)(d)(i)(bb) insert—
“(cc)any period of absence from duty without pay, not reckonable as pensionable service under rule F2(3); and”; and
(ii)omit paragraph (5);
(e)in rule B5A (entitlement to two pensions)—
(i)in paragraph (2), for “The amounts” substitute “Subject to paragraph (4A), the amounts”; and
(ii)after paragraph (4) insert—
“(4A) Where a firefighter is entitled to—
(a)a lower tier ill-health pension where rule B3(3) applies;
(b)a higher tier ill-health pension where rule B3(4) applies; or
(c)a deferred pension under rule B5,
the amount of the first and second pension shall be calculated in accordance with Part 3 or Part 6 (as the case may be) of this schedule with the formula in paragraph (4B).
(4B) For the purpose of the calculation in paragraph (4A)—
(a)the amount of the first pension is that found by applying the formula—
;
(b)the amount of the second pension is that found by applying the formula—
;
(c)in sub-paragraphs (a) and (b) A, B, and C have the same meaning as in paragraph (3), E and F have the same meaning as in paragraph (4) and G is the amount of the single pension that the firefighter would otherwise have been awarded.”;
(f)in rule B5B (additional pension benefit: long service increment)—
(i)in paragraph (2), for the words after the formula substitute—
“where—
A is the number in years (counting part of a year as the appropriate fraction) by which the firefighter’s continuous pensionable service in the employment of a fire and rescue authority and subsequent continuous pensionable service in the employment of another fire and rescue authority in Scotland up to and including 30th June 2007, exceeds 15 but does not exceed 20; and
B is the number in years (counting part of a year as the appropriate fraction) by which his continuous pensionable service in the employment of a fire and rescue authority and subsequent continuous pensionable service in the employment of another fire and rescue authority in Scotland up to and including 30th June 2007, exceeds 20 but does not exceed 30.”;
(ii)in paragraph (3), for “Where” substitute “Until 11th April 2018, where”;
(iii)after paragraph (3), insert—
“(3A) On and after 9th April 2018, the amount of additional pension benefit (as calculated in accordance with paragraph (2) and paragraph (3) and, if applicable, paragraph (3B) and this paragraph) shall be increased on the first Monday of the following relevant tax year by the same amount as any increase which would have applied if that additional pension benefit were a pension to which the Pensions (Increase) Act 1971() applied and the beginning date for that pension were 1st July of the tax year immediately before the relevant tax year.
(3B) For the avoidance of doubt, the increase of additional pension benefit in the tax year 2017/2018 shall be increased by the same percentage as the percentage increase in the Consumer Prices Index in September 2017 with effect from Monday 9th April 2018.”;
(iv)in paragraph (4), for “paragraph (3)” substitute “paragraphs (3) and (3A)”; and
(v)in paragraph (5)—
(aa)before the definition of “relevant tax year” insert—
““the beginning date” means the date on which the pension is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act 1971;
“following relevant tax year” means the tax year after the relevant tax year, in relation to which the member is not in receipt of a pension under this Scheme or entitled to a deferred pension under rule B5;”; and
(bb)in sub-paragraph (b) of the definition of “relevant tax year”, for “rule B3” substitute “rule B5”;
(g)for rule B5C (additional pension benefit: continual professional development), substitute—
“Additional pension benefit
B5C.—(1) Where a fire and rescue authority determines that the benefits listed in paragraph (5) are pensionable, and in any additional pension benefit year pays any such pensionable benefits to a regular firefighter, the authority shall credit the firefighter with an amount of additional pension benefit in respect of that year.
(2) Subject to paragraph (3), the amount of additional pension benefit in respect of that year shall be determined on 1st July immediately following the year in question in accordance with guidance and tables provided by the Scheme Actuary.
(3) The amount of additional pension benefit determined in accordance with paragraph (2) shall be increased on the first Monday of the following relevant tax year by the same amount as any increase which would have applied if that additional pension benefit were a pension to which the Pensions (Increase) Act 1971 applied and the beginning date for that pension were 1st July of the tax year immediately before the relevant tax year.
(4) For the avoidance of doubt, the increase of additional pension benefit in the tax year 2017/2018 shall be increased by the same percentage as the percentage increase in the Consumer Prices Index in September 2017 with effect from Monday 9th April 2018.
(5) The benefits referred to in paragraph (1) are—
(a)any allowance or supplement to reward additional skills and responsibilities that are applied and maintained outside the requirements of the firefighter’s duties under the contract of employment but are within the wider functions of the job;
(b)the amount (if any) paid in respect of a firefighter’s continual professional development;
(c)the difference between the firefighter’s basic pay in his day to day role and any pay received whilst on temporary promotion or where he is temporarily required to undertake the duties of a higher role; and
(d)any performance related payment which is not consolidated into his standard pay.
(6) In this rule—
“additional pension benefit year” means the period of 12 months beginning with 1st July in which a firefighter is in receipt of any of the benefits listed in paragraph (5);
“the beginning date” means the date on which the pension is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act 1971;
“following relevant tax year” means the tax year after the relevant tax year, in relation to which the member is not a pensioner member or entitled to a deferred pension under rule B5;
“relevant tax year” means a tax year in relation to which—
(a)
the amount of a firefighter’s pension benefits determined under this rule for the purposes of this Scheme is taken into account for tax purposes; and
(b)
the firefighter is not in receipt of a pension under this Scheme or entitled to a deferred pension under rule B5; and
“tax year” means the period of 12 months beginning with 6th April.”;
(h)in rule B5D (additional pension benefit: supplementary provisions)—
(i)in paragraph (2), for “paragraphs (4) and (5)” substitute “paragraph (4)”; and
(ii)in paragraph (3) omit “(rule A15)”;
(i)in rule B7 (commutation - general provision)—
(i)in paragraph (3), for “Government Actuary” substitute “Scheme Actuary”; and
(ii)in paragraph (11)—
(aa)omit “rule 12(3)”; and
(bb)for “serviceman” substitute “reservist”;
(j)in rule B8 (commutation-small pensions)—
(i)in paragraph (2), for “Government Actuary” substitute “Scheme Actuary”; and
(ii)after paragraph (3), add—
“(4) On the day on which the pension is commuted under this rule, all other entitlements to a pension under this Scheme are extinguished.”;
(k)in rule B9 (allocation)—
(i)in paragraph (7), for “the date on which he intends to retire” substitute “the day before the pension comes into payment”;
(ii)in paragraph (13), for “Government Actuary” substitute “Scheme Actuary”; and
(iii)in paragraph (16), for “serviceman” substitute “reservist”; and
(l)in rule B12 (pension debit members), in paragraph (a) for “Government Actuary” substitute “Scheme Actuary”.