The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

Pensionable pay and average pensionable pay N.I.

56.—(1) Subject to paragraph (2), the pensionable pay of a regular firefighter is the pay he receives (whether as a whole-time or part-time member of the fire and rescue service) in the ordinary course of fulfilling his duties as determined—

(a) in relation to his role; or

(b) in the case of a chief fire officer, deputy chief fire officer or assistant chief fire officer, for the post

during the period used to calculate his average pensionable pay in paragraph (4).

(2) For the purposes of paragraph (1), in the case of a person by whom pension contributions became payable after 31st May 1989 either—

(a) for the first time; or

(b) following any period in respect of which they were not payable,

except where regulation 4 of the Retirement Benefit Schemes (Tax Reliefs on Contributions) (Disapplication of Earnings Cap) Regulations 1990(1) applies his pay shall be taken not to include any excess, in any tax year, over the figure which is the permitted maximum for that year for the purposes of section 594(2) and (3) of the Income and Corporation Taxes Act 1988(2) (that is to say, the figure specified for the year by an order made by the Treasury under section 590C(6) of that Act).

(3) For the purposes of article 58 the pensionable pay of a regular firefighter during a period of maternity, paternity or adoption leave shall be deemed to be the pay to which the person is entitled for that period including any statutory maternity, paternity or adoption pay under the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(4) The average pensionable pay of a regular firefighter is, subject to paragraphs (6) to (8), the aggregate of his pensionable pay for the year ending with the relevant date.

(5) Pay is pensionable pay when it is paid to a regular firefighter at the rate applicable to his role and in the ordinary course of fulfilling his duties under this contract of employment during the relevant period used to determine average pensionable pay.

(6) Subject to paragraphs (7) and (8), if he was in receipt of pensionable pay for part only of the year ending with the relevant date, his average pensionable pay is the aggregate of his pensionable pay for that part multiplied by the reciprocal of the fraction of the year which that part represents.

(7) For the purposes of paragraphs (4) and (6) any reduction of pensionable pay as a result of any-

(a) sick leave;

(b) stoppage by way of punishment;

(c) ordinary maternity, ordinary adoption or paternity leave;

(d) paid additional maternity or additional adoption leave ; or

(e) unpaid additional maternity or additional adoption leave where contributions have been paid under article 58,

shall be disregarded.

(8) If the amount determined in accordance with paragraphs (3) to (6) is less than it would have been if the relevant date had been the corresponding date in whichever of the two preceding years yields the highest amount, that corresponding date shall be taken to be the relevant date.

(9) The relevant date is—

(a) for the purposes of article 29 (spouse’s or civil partner’s award where no other award payable) the date of the person’s last day of service as a regular firefighter; and

(b) for all other purposes of this Scheme, the date of his last day of service in a period during which pension contributions were payable under article 57(1).

(10) A regular firefighter’s average pensionable pay for a week is his average pensionable pay divided by 52 1/6th.

Commencement Information

I1 ANNEX Scheme Pt. G art. 56 in operation at 1.4.2006, see art. 1(2)

(1)

S.I. 1990/586

(2)

1988 c. 1:section 590C was inserted, and section 594 amended, by the Finance Act 1989 (c.26), section 75 and Schedule 6 paragraphs 4 and 6.