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The Firefighters’ Pensions (Remediable Service) Regulations 2023
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Information provided on or after 1st October 2023: calculation of pension credits and debitsE+W
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24.—(1) This regulation applies where D is—
(a)a deferred choice member and no pension benefits have become payable in relation to D’s remediable service as a firefighter, or
(b)an immediate choice pensioner member, and—
(i)the end of the section 6 election period in relation to D has not passed, and
(ii)no immediate choice decision has been made in relation to D’s remediable service as a firefighter.
(2) For the purpose of calculating the appropriate amount, the scheme manager must determine—
(a)the cash equivalent of D’s remediable relevant benefits on the valuation day as if those remediable relevant benefits were in D’s legacy scheme (“the legacy scheme cash equivalent”), and
(b)the cash equivalent of those benefits on valuation day as if they were in the reformed scheme (“the reformed scheme cash equivalent”).
(3) For the purpose of calculating the pension credit and the pension debit, the scheme manager must use the greater of—
(a)the legacy scheme cash equivalent, or
(b)the reformed scheme cash equivalent.
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