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The Firefighters' Pension Scheme Regulations (Northern Ireland) 2015

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PART 11 N.I.Actuarial valuations

Appointment of scheme actuary and actuarial valuationsN.I.

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

(2) The scheme actuary is responsible for—

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

(b)preparing reports on the valuations.

(3) Before appointing an individual as scheme actuary the Department must be satisfied that the individual is appropriately qualified to carry out valuations of this scheme and any connected scheme in accordance with Department of Finance and Personnel directions made under section 11 of the 2014 Act (the “Department of Finance and Personnel directions”).

(4) The scheme manager must provide the scheme actuary with any data that the scheme actuary requires in order to carry out a valuation and prepare a report on the valuation.

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

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

Employer cost capN.I.

159.—(1) The employer cost cap for this scheme is 18.3% of pensionable earnings of members of this scheme.

(2) Where the cost of this scheme, calculated following a valuation in accordance with Department of Finance and Personnel directions under section 11 of the 2014 Act is more than the margins specified in regulations made under section 12(5) of the 2014 Act M1 (“the cost Cap Regulations”) above or below the employer cost cap, the Department must follow the procedure specified in paragraph (3) for reaching agreement with scheme managers, employers and members (or representatives of employers and members) as to the steps required to achieve the target cost specified in the cost cap Regulations.

(3) The procedure specified for the purposes of section 12(6)(a) of the 2014 Act is consultation for such period as the Department considers appropriate with the Firefighters' Pension Scheme Advisory Board with a view to reaching an agreement endorsed by all members of that Board.

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

Marginal Citations

M1See Regulation 3 of S.R. 2015/12.

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