PART BN.I.PERSONAL AWARDS
Ordinary pensionN.I.
13.—(1) Subject to paragraph (2), this article applies to a regular firefighter who retires if he then—
(a)has attained the age of 50; and
(b)he is entitled to reckon at least 25 years’ pensionable service; and
(c)does not become entitled to an ill-health award under article 15.
(2) This article does not apply—
(a)to a chief fire officer who retires before attaining the age of 55, unless his notice of retirement was given with the permission of the Board; or
(b)where immediately before the person’s retirement an election under article 59 not to pay pension contributions had effect.
(3) A person to whom this article applies becomes entitled on retiring to an ordinary pension calculated in accordance with Part I of Schedule 2.
Commencement Information
I1ANNEX Scheme Pt. B art. 13 in operation at 1.4.2006, see art. 1(2)
Short service awardN.I.
14.—(1) This article applies, unless immediately before his retirement an election under article 59 not to pay pension contributions had effect, to a regular firefighter who—
(a)retires on or after normal pension age; and
(b)is not entitled to any other pension or gratuity under this Part.
(2) A person to whom this article applies becomes entitled on retiring—
(a)if he is entitled to reckon at least 2 years’ pensionable service or if a transfer payment in respect of his rights under a personal pension scheme has been made to the scheme, to a short service pension calculated in accordance with Part II of Schedule 2; and
(b)in any other case, to a short service lump sum of an amount equal to the aggregate of his pension contributions.
Commencement Information
I2ANNEX Scheme Pt. B art. 14 in operation at 1.4.2006, see art. 1(2)
Ill-health awardN.I.
15.—(1) This article applies to a regular firefighter who is required to retire under article 11 (compulsory retirement on grounds of disablement) unless, immediately before his retirement, an election under article 59 not to pay pension contributions had effect.
(2) A regular firefighter who is entitled—
(a)to reckon at least 2 years’ pensionable service; or
(b)to an award under the Compensation Scheme,
becomes entitled on retiring—
(i)where paragraph (3) applies, to a lower tier ill-health pension calculated in accordance with paragraph 2 or 3 (as the case may be) of Part III of Schedule 2,
(ii)where paragraph (4) applies, to the pensions referred to in paragraph (5).
(3) This paragraph applies where, in the opinion of a qualified medical practitioner, obtained in accordance with article 65, the firefighter is capable of undertaking regular employment.
(4) This paragraph applies where, in the opinion of a qualified medical practitioner obtained in accordance with article 65, the firefighter is incapable of undertaking regular employment.
(5) The pensions are—
(a)a lower tier ill-health pension calculated in accordance with paragraph 2 or 3 (as the case may be) of Part III of Schedule 2; and
(b)a higher tier ill-health pension determined in accordance with paragraph 4 of that Part.
(6) A firefighter who is not entitled to a pension under paragraph (2), becomes entitled on retiring to a short service lump sum of an amount equal to the aggregate of his pension contributions.
(7) In paragraphs (3) and (4) “regular employment” means employment for at least 30 hours a week on average over a period of not less than 12 consecutive months beginning with the date on which the issue of his capacity for employment arises.
Commencement Information
I3ANNEX Scheme Pt. B art. 15 in operation at 1.4.2006, see art. 1(2)
Deferred pensionN.I.
16.—(1) This article applies to a regular firefighter—
(a)who is entitled to reckon at least 2 years’ pensionable service; or
(b)in respect of whom a transfer value attributable to his rights under a personal pension scheme has been paid into the scheme; or
(c)who is entitled to reckon pensionable service by virtue of both service as a regular firefighter and of a period of other employment which together amount to 2 years or more; or
(d)who has an earlier period of service as a regular firefighter which, disregarding breaks in service of not more than a month, is continuous and which, after deducting from it—
(i)any period during which an election under article 59 not to pay pension contributions had effect, and
(ii)any period of maternity or adoption leave which does not count as pensionable service as a result of article 47 or article 58
and aggregating the remainder with his pensionable service, amounts to 2 years or more.
(2) If a person to whom this article applies ceases to be a member of the fire and rescue service, or elects under article 59 not to pay pension contributions, in circumstances in which—
(a)no transfer value or cash equivalent is payable in respect of him; and
(b)he does not become entitled to any award under articles 13 to 15,
he becomes entitled to a deferred pension calculated in accordance with Part V of Schedule 2.
(3) If—
(a)a person to whom, when he was a regular firefighter, this article applied has been awarded an ill-health pension under article 15; and
(b)that pension is terminated under article 81 otherwise than on his re-deployment by the Board,
he becomes entitled to a deferred pension calculated in accordance with Part V of Schedule 2.
(4) A deferred pension becomes payable—
(a)from the 60th birthday of the person entitled to it; or
(b)from any earlier date on which he becomes permanently disabled for engaging in firefighting and performing any other duties appropriate to his former role as a firefighter, and no payment in respect of the pension shall be made for any earlier period.
(5) A person who under article 49(7)(b) relinquishes his entitlement to a deferred pension ceases to be entitled to it.
Commencement Information
I4ANNEX Scheme Pt. B art. 16 in operation at 1.4.2006, see art. 1(2)
Repayment of aggregate pension contributionsN.I.
17.—(1) This article applies to a regular firefighter, with less than 2 years’ pensionable service, who ceases to be a regular member of the fire and rescue service or elects under article 59 not to pay pension contributions, in circumstances in which—
(a)no transfer value or cash equivalent is payable in respect of him; and
(b)he does not become entitled to any award under articles 13 to 16 or article 78.
(2) A person to whom this article applies becomes entitled to the repayment of his aggregate pension contributions.
(3) Where aggregate pension contributions are repaid under paragraph (2), the Board shall transfer from its Firefighters’ Pension Fund to any other fund maintained by it an amount equal to the aggregate of the amounts that it has paid by way of employer’s contributions under article 57(4) in respect of the firefighter concerned.
Commencement Information
I5ANNEX Scheme Pt. B art. 17 in operation at 1.4.2006, see art. 1(2)
Commutation — general provisionN.I.
18.—(1) This article applies to an ordinary, short service, ill-health or deferred pension under this Part; in relation to a deferred pension, it has effect as if references to retirement and to the date of retirement were references respectively to the pension becoming payable and to the date of its coming into payment.
(2) Subject to paragraph (3), a person entitled or prospectively entitled to a pension to which this article applies may commute for a lump sum a portion of the pension (“the commuted portion”).
(3) A person who retires with an ill-health award may not commute any portion of a higher-tier ill-health pension.
(4) The lump sum is the actuarial equivalent of the commuted portion at the date of retirement, calculated from tables prepared by the Government Actuary.
(5) The commuted portion must not in any case exceed a quarter of the full amount of the pension.
(6) In the case of an ordinary pension, unless—
(a)when the person retires he is entitled to reckon at least 30 years’ pensionable service; or
(b)he retires at normal pension age (see article 9 (normal pension age);
the commuted portion must not be such that the lump sum exceeds two and a quarter times the full amount of the pension.
(7) The full amount of a pension is its amount as calculated under Part I, II, III or V of Schedule 2, disregarding any reduction under any other provision of this Scheme.
(8) In order to commute a portion of a pension a person must, not earlier than 4 months before his intended retirement nor later than the day before the pension comes into payment, give the Board written notice of commutation specifying the portion.
(9) Notice of commutation takes effect on the date of the person’s retirement.
(10) When a person’s notice of commutation takes effect the Board shall—
(a)reduce the pension, as from the effective date, by the commuted portion; and
(b)within three months of the date of his retirement, pay him the lump sum; but where payment of the pension had commenced before commutation, that sum shall be reduced by the difference between the aggregate payments made in respect of the pension and the aggregate payments that would have been made in respect of it if it had been reduced from the date of retirement.
(11) Where—
(a)notice of commutation relating to an ill-health pension has taken effect; and
(b)the pension is terminated under article 81; and
(c)the person later becomes entitled to another pension, other than an injury pension, for the purposes of which he is entitled to reckon the period of pensionable service that was reckonable for the purposes of the ill-health pension;
the other pension shall be reduced by the amount by which the ill-health pension would have been reduced if it had not been terminated.
(12) Where paragraph (11)(c) applies and notice of commutation is given in respect of the other pension, the portion of it that may be commuted is reduced by the amount of the reduction under paragraph (11).
(13) For the purposes of this article no account shall be taken of any increase under article 69(3) or rule 2 or 3 or Part 7 of the Compensation Scheme in an award to a serviceman.
Commencement Information
I6ANNEX Scheme Pt. B art. 18 in operation at 1.4.2006, see art. 1(2)
Commutation - small pensionsN.I.
19.—(1) Where the amount of any pension payable under this Part to a person who has attained state pensionable age, together with any pension to which he is entitled under article 74 and any increase under the Pensions (Increase) Act (Northern Ireland) 1971(1), does not exceed the commutation limit specified for the purposes of Part I of Schedule 29 to the Finance Act 2004 (lump sum rule)(2).
(2) The amount of a lump sum under this article is the actuarial equivalent of the pension, calculated from tables prepared by the Government Actuary.
(3) Where a person is entitled to more than one pension, the pensions shall be treated as one for the purposes of this article.
Commencement Information
I7ANNEX Scheme Pt. B art. 19 in operation at 1.4.2006, see art. 1(2)
AllocationN.I.
20.—(1) This article applies to an ordinary, short service, ill-health or deferred pension under this Part.
(2) A person entitled or prospectively entitled to a pension to which this article applies may allocate a portion of the pension in favour of a beneficiary, that is to say—
(a)his spouse or civil partner; or
(b)some other person who the Board is satisfied is substantially dependent on him.
(3) A person who has allocated a portion of an ordinary pension may allocate a further portion of it—
(a)in favour of the same beneficiary; or
(b)if that beneficiary has died, in favour of some other beneficiary.
(4) No more than one third of a pension may be allocated under this article.
(5) In order to allocate a portion of a pension a person must give the Board written notice of allocation specifying—
(a)the portion; and
(b)the beneficiary,
and must have satisfied the Board of his good health.
(6) A person’s notice of allocation, which may be sent by post, must be given before, but not earlier than two months before, the date on which he intends to retire.
(7) Where a person has complied with paragraphs (5) and (6) the Board shall forthwith notify him in writing that it has accepted the notice of allocation.
(8) A notice of allocation which has been accepted takes effect only if the person who gave it retires within 2 months of giving it.
(9) Where a notice of allocation has taken effect and the pension to which it relates has become payable, the pension shall, unless the beneficiary has died, be reduced by the allocated portion as from the date from which the pension is payable, and if the beneficiary survives the pensioner the Board shall, as from the pensioner’s death, pay the beneficiary a pension which is the actuarial equivalent of the allocated portion.
(10) Where the beneficiary dies after a pension, which has been reduced under paragraph (9), becomes payable, that reduction shall cease from the date of the beneficiary’s death.
(11) The actuarial equivalent shall be calculated from tables prepared by the Government Actuary and in force at the time when the notice took effect, which shall take account of the ages of the pensioner and the beneficiary at that time and separate calculations shall be made in respect of separate allocations.
(12) For the purposes of this article no account shall be taken of any increase under article 69(3) or rule 2 or 3 of Part 7 of the Compensation Scheme.
Commencement Information
I8ANNEX Scheme Pt. B art. 20 in operation at 1.4.2006, see art. 1(2)
Limitation of commuted or allocated portion of pensionN.I.
21. A person may not commute under article 18 or allocate under article 20—
(a)so much of any pension that it becomes payable at a rate less than two thirds of the rate at which it would have been payable but for those articles and Parts VI and VII of Schedule 2; or
(b)in the case of a deferred pension in relation to which, when it becomes payable, he has a guaranteed minimum, so much of the pension that its weekly amount, including any increase under the Pensions (Increase) Act (Northern Ireland) 1971, is then less than the guaranteed minimum.
(c)For the purposes of this article no account shall be taken of any increase under article 69(3) or rule 2 or 3 of Part 7 of the Compensation Scheme in an award to a serviceman.
Commencement Information
I9ANNEX Scheme Pt. B art. 21 in operation at 1.4.2006, see art. 1(2)
Deduction of tax and lifetime allowance chargeN.I.
22. The Board shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 2004(3), the amount of tax charged or the amount of charge to be recovered.
Commencement Information
I10ANNEX Scheme Pt. B art. 22 in operation at 1.4.2006, see art. 1(2)
Pension debit membersN.I.
23. Where a pension debit member is entitled to an award under article 13, 14, 15 or 16—
(a)the award is calculated by reference to the member’s rights under this Scheme as reduced by virtue of Article 28 of the 1999 Order and in accordance with such tables and other guidance as are provided for the purpose by the Government Actuary, and
(b)articles 18 to 21 have effect accordingly.
Commencement Information
I11ANNEX Scheme Pt. B art. 23 in operation at 1.4.2006, see art. 1(2)
Part-time membersN.I.
24. Where a person is entitled to an award under this Part and some or all of his service, by virtue of which his pensionable service is reckonable, was part-time service, his award shall be calculated in accordance with Part IV of Schedule 2.
Commencement Information
I12ANNEX Scheme Pt. B art. 24 in operation at 1.4.2006, see art. 1(2)
As to the lump sum rule see section 166 of the Finance Act 2004. As to the commutation limit see paragraph 7(4) of Part I of Schedule 29 to that Act.
See section 214 of the Finance Act 2004 (c.12).