The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007

ANNEX N.I. THE NEW FIREFIGHTERS’ PENSION SCHEME (NORTHERN IRELAND)

PART 1 N.I. CITATION AND INTERPRETATION

Citation N.I.

1.  This Scheme may be cited as the New Firefighters’ Pension Scheme (Northern Ireland).

Commencement Information

I1 ANNEX Scheme art. 1 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Interpretation N.I.

2.—(1) In this Scheme—

“the 2007 Scheme” means the Firefighters’ Pension Scheme 2007(1);

“the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993(2);

“the 1999 Act” means the Welfare Reform and Pensions Act 1999(3);

“the 1999 Order” means the Welfare Reform and Pensions Order (Northern Ireland) 1999(4);

“adoption leave” means leave under Article 107A of the Employment Rights (Northern Ireland) Order 1996(5); and “ordinary adoption leave” and “additional adoption leave” shall be construed accordingly;

“amount”, in relation to a pension, means the annual amount of the pension;

“award” means a pension or lump sum under this Scheme, or the refund of pension contributions;

“Board-initiated early retirement” means retirement before normal retirement age under article 16;

“cash equivalent” and “part-cash equivalent” have the respective meanings given by sections 90 and 94(1) of the 1993 Act;

“child”, in relation to a scheme member, means—

(a)

a child who is financially dependent on him, and is—

(i)

a natural child, step-child or adopted child of his; or

(ii)

otherwise related to him; or

(iii)

the child of his spouse, civil partner or nominated partner; and

(b)

any child of his—

(i)

who is born after his death; and

(ii)

with whom the child’s mother was pregnant at the date of the member’s death;

“Compensation Scheme” means the Firefighters’ Compensation Scheme (Northern Ireland) out in Schedule 1 to the Firefighters’ Compensation Order (Northern Ireland)(6)

“contracted–out”, in relation to an employment or scheme, has the same meaning as in section 8 of Chapter 1 of Part III of the 1993 Act;

“contributions equivalent premium” has the meaning given by section 51(2) of the 1993 Act and any reference to a case in which a contributions equivalent premium has been paid includes a reference to a case in which such a premium is payable;

“contributions election” means an election under article 8(1) not to make pension contributions;

“deferred member” has the meaning given by article 4(3);

“disabled” and “disablement” have the meanings given by article 3;

“eligibility condition” means any of the conditions set out in article 5(1);

“final pensionable pay” shall be construed in accordance with article 62;

“firefighter member” has the meaning given by article 4(1);

“guaranteed minimum” is the amount determined for the purposes of sections 9 to 13 of the 1993 Act, and “guaranteed minimum pension” has the same meaning as in that Act; any reference to the guaranteed minimum in relation to a pension under a pension scheme at a particular time is a reference to the amount certified as that minimum at that time;

“higher tier ill–health pension” has the meaning given by article 12(3);

“ill-health retirement” means retirement under article 12;

“independent qualified medical practitioner” means a medical practitioner holding a diploma in occupational medicine or an equivalent or higher qualification issued by a competent authority in an EEA State, or being an Associate, a Member or a Fellow of the Faculty of Occupational Medicine(7) or an equivalent institution of an EEA State; and for the purposes of this definition “a competent authority” has the meaning given by the General and Specialist Medical Practice (Education, Training and Qualifications) Order 2003(8);

“injury” means any injury or disease, whether of body or mind;

“lower tier ill-health pension” has the meaning given by article 12(2);

“maternity leave” means leave under Article 103 of the Employment Rights (Northern Ireland) Order 1996; and “ordinary maternity leave” and “additional maternity leave” shall be construed accordingly;

“member-initiated early retirement” means retirement before normal retirement age under article 15;

“nominated partner” has the meaning given by article 4(6);

“normal benefit age” is 60;

“normal retirement age” is 65;

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave (Northern Ireland) Regulations 2002(9);

“pension”, unless a contrary intention appears, means a pension under this Scheme;

“pensionable pay” shall be construed in accordance with article 61;

“pensionable retained or volunteer service”, in relation to a retained or volunteer firefighter and any period, means the same proportion of whole-time service as that which has actual pensionable pay for that period bears to his reference pay for that period;

“pensionable service” shall be construed in accordance with articles 56 to 59;

“pension credit” means a credit under Article 26(1)(b) of the 1999 Order or section 29(1)(b) of the 1999 Act;

“pension credit benefit” has the meaning given by section 97B of the 1993 Act(10);

“pension credit member” has the meaning given by Article 121(1) of the Pensions (Northern Ireland) Order 1995(11);

“pension credit rights” has the meaning given by section 97B of the 1999 Act;

“pension debit” means a debit under Article 26(1)(a) of the 1999 Order or section 29(1)(a) of the 1999 Act;

“pension debit member” means a person whose benefits or future benefits under this Scheme have been reduced under Article 28 of the 1999 Order or section 31 of the 1999 Act;

“pensioner”, except in the definition of “pensioner member”, means a person who is in receipt of a pension;

“pensioner member” has the meaning given by article 4(4);

“pension sharing order” means an order or provision mentioned in Article 25(1) of the 1999 Order or section 28(1) of the 1999 Act;

“personal pension scheme” has the meaning given by section 1 of the 1993 Act;

“qualifying service” has the meaning given by article 55;

“reference pay”, in relation to the pay of a retained or volunteer firefighter over any period or 12 consecutive months, means the whole-time equivalent pensionable pay over that period of a regular firefighter employed in a similar role and with equivalent qualifying service;

“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 the person’s capacity for employment arises;

“regular firefighter” means a person employed (whether whole-time or part-time) by the Board—

(c)

as a firefighter, but not as a retained or volunteer firefighter,

(d)

on terms under which he is, or may be, required to engage in fire-fighting or, without a break in continuity of such employment, may be required to perform other duties appropriate to his role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting); and

(e)

otherwise than in a temporary capacity;

“retained firefighter” and “volunteer firefighter” mean a person employed by the Board—

(a)

as a firefighter, but not as a regular firefighter;

(b)

on terms under which he is, or may be, required to engage in fire-fighting or, without a break in continuity of such employment, may be required to perform other duties appropriate to his role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting);

(c)

otherwise than in a temporary capacity; and

(d)

who is obliged to attend at such times as the officer in charge considers necessary, and in accordance with the orders that he receives;

and “retained or volunteer firefighter” shall be construed accordingly;

“role”, in relation to a firefighter, except in article 4(1), means the role in which he is for the time being employed, being a role set out in “Fire and Rescue Services Rolemaps” issued by the National Joint Council for Local Authority Fire and Rescue Services in August 2005(12);

“state pensionable age” means pensionable age as determined in accordance with the articles in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995(13)

“survivor’s pension” means a pension under article 23; and

“transfer value payment” means a payment to another pension scheme or arrangement in respect of rights to benefits that have accrued to, or in respect of, a member under this Scheme.

(2) Where this Scheme requires anything to be done within a specified period after or from a specified day or event, the period begins immediately after the specified day or, as the case may be, the day on which the specified event occurs.

Commencement Information

I2 ANNEX Scheme art. 2 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Disablement N.I.

3.—(1) References in this Scheme to a person’s being permanently disabled are references to his being disabled at the time when the question arises for decision and to his disablement being at that time likely to be permanent.

(2) Disablement—

(a) in relation to a firefighter member, means such incapacity, occasioned by infirmity of mind or body, as makes him unable to perform any duties of the role in which he was last employed;

(b) in relation to a child, means such incapacity, occasioned by infirmity of mind or body, as makes him unable to earn a living.

(3) In determining whether a person’s disablement is permanent, the Board shall have regard—

(a) in every case, to whether the disablement will continue until the person’s normal retirement age; and

(b) in relation to a person who has taken a deferred pension, to whether the disablement will continue until his normal benefit age.

(4) Where—

(a) a person has left the Scheme with deferred entitlement to benefits before becoming disabled; and

(b) the date on which he becomes disabled cannot be ascertained,

the date shall be taken to be that on which the claim that he is disabled is first made known to the Board.

Commencement Information

I3 ANNEX Scheme art. 3 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 2 N.I. SCHEME MEMBERSHIP, CESSATION AND RETIREMENT

Scheme membership N.I.

4.—(1) Subject to paragraph (2), a person of any of the following descriptions is a firefighter member of this Scheme—

(a) a person who, on or after 6th April 2006, takes up employment with the Board as a firefighter, and whose role on taking up that employment includes—

(i) resolving operational incidents; or

(ii) leading and supporting others in the resolution of operational incidents; or

(b) a person who—

(i) having taken up employment as a firefighter before 6th April 2006;

(ii) having continued in such employment until the date of his election; and

(iii) having been a member of the 2007 Scheme,

elects to become a member of this Scheme; and

(c) a person to whom article 4(3) of the Firefighters’ Pension Scheme (Northern Ireland) Order 2007 refers (persons taking up employment on or after 6th April 2006 and before that Order comes into operation).

(2) A person may not be a firefighter member of this Scheme if he makes a contributions election (but he may again become a firefighter member by virtue of article 9(3).

(3) A person is a deferred member of this Scheme if he is entitled to a deferred pension under article 13.

(4) A person is a pensioner member of the Scheme if he is in receipt of a pension or any other benefits under the Scheme in respect of his pensionable service or by any reason of service credited to the Scheme under Part 12.

(5) A person is a dependant member of this Scheme if he is—

(a) the spouse or civil partner of a deceased firefighter member;

(b) the nominated partner of a deceased firefighter member;

(c) a pension credit member in relation to a firefighter member;

(d) the child of a person who is a member of the Scheme by virtue of sub-paragraph (a) or (b), whose dependency on that person satisfies the conditions specified in paragraph 15(2) and (3) of Schedule 28 to the Finance Act 2004; or

(e) is in receipt of a portion of the firefighter’s pension allocated under article 21.

(6) For the purposes of paragraph (5), a firefighter may, subject to paragraph (8), nominate a person (“a nominated partner”) who—

(a) has been living with the firefighter member, otherwise than as his spouse or civil partner, in a long-term relationship; and

(b) at the date on which the question of the person’s status in relation to the firefighter member falls to be considered—

(i) is not the spouse or civil partner of any other person;

(ii) is registered with the scheme administrator as the firefighter member’s nominated partner; and

(iii) is financially dependent on the firefighter member or is, with the firefighter member, in a state of mutual financial dependency.

(7) In paragraph (6)—

(a) “long-term relationship” means a relationship that has continued, to the exclusion of any other relationship, for the period of two years ending with the date on which the question of the person’s status in relation to the firefighter member falls to be considered, or such shorter period as the Board may in any particular case think fit; and

(b) “scheme administrator” has the meaning given by section 270 of the Finance Act 2004(14).

(8) A firefighter member may not make a nomination for the purposes of this Scheme if he is prohibited by law from marrying or, as the case may be, becoming the civil partner of the person he wishes to nominate.

(9) A nomination ceases to have effect if the firefighter member or the person nominated marries or enters into a civil partnership (whether with each other or with another person).

Commencement Information

I4 ANNEX Scheme art. 4 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Eligibility conditions N.I.

5.—(1) A firefighter member is eligible for a pension under this Scheme if—

(a) he has at least three months’ qualifying service; or

(b) he transfers into the Scheme with personal pension rights which qualify him for benefits under the Scheme; or

(c) he reaches normal retirement age.

Commencement Information

I5 ANNEX Scheme art. 5 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Normal retirement age and normal benefit age N.I.

6.—(1) The normal retirement age of firefighter members is 60.

(2) The normal benefit age of firefighter members is 65.

Commencement Information

I6 ANNEX Scheme art. 6 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Last day of membership N.I.

7.—(1) Subject to paragraph (2), where a firefighter member leaves the Scheme his last day of membership shall be taken to be—

(a) where he leaves on retirement at normal retirement age, his last day of service; and

(b) in any other case, the last day on which he pays contributions.

(2) Where a firefighter member is on unpaid absence or absent without permission on the day on which he leaves the Scheme, his last day of membership shall be taken to be such date as may be agreed with the Board.

Commencement Information

I7 ANNEX Scheme art. 7 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Election not to make pension contributions N.I.

8.—(1) A firefighter member may at any time, by giving notice in writing to the Board, elect to make no further pension contributions (referred to in this Scheme as a “contributions election”).

(2) Subject to paragraph (3)—

(a) a contributions election takes effect on the day on which begins the first pay period falling after the date on which the notice is received; and

(b) the membership of the Scheme of a firefighter member making a contributions election ceases on the day on which the election takes effect.

(3) A person who makes a contributions election within three months of joining the Scheme shall be treated as if he had never been a member of it.

(4) A person whose membership of the Scheme ceases as mentioned in paragraph (2)(b) remains entitled to any deferred benefits accrued while he was a member.

Commencement Information

I8 ANNEX Scheme art. 8 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Rejoining the Scheme N.I.

9.—(1) Subject to paragraphs (2) and (3), a person who has made a contributions election may cancel it by giving written notice to the Board.

(2) Paragraph (1) does not apply where the person—

(a) is entitled to reckon 40 or more years of pensionable service for the purposes of the Scheme; or

(b) has previously given notice under this article, unless the Board have declined to accept it.

(c) The Board may resolve that a person’s election may not be cancelled unless he has undergone a medical examination, at his own expense, and satisfied it as to his good health.

(3) Where a contributions election is cancelled—

(a) the person shall resume the making of pension contributions; and

(b) shall again be a firefighter member of the Scheme,

with effect from the first day on which begins the pay period falling after the date on which the notice under paragraph (1) is received.

Commencement Information

I9 ANNEX Scheme art. 9 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Scheme Cessation N.I.

10.  This Scheme ceases to apply on the day on which a Scheme is brought into operation under paragraph 6(2)(b) of Schedule 1 to the Fire and Rescue Services (Northern Ireland) Order 2006.

Commencement Information

I10 ANNEX Scheme art. 10 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 3 N.I. PERSONAL AWARDS

Ordinary pension N.I.

11.—(1) Subject to paragraph (2), this article applies to a person who satisfies an eligibility condition and retires, having reached normal retirement age, or state pensionable age.

(2) This article does not apply to a firefighter member whose notice of retirement states that he is retiring for the purpose of taking up employment with a fire and rescue service authority in England, Scotland or Wales.

(3) A person to whom this article applies becomes entitled on retiring to an ordinary pension calculated, subject to paragraph (4), by multiplying his pensionable service by his final pensionable pay and dividing the resultant amount by 60.

(4) Where a person to whom this article applies becomes entitled on retiring to a pension in respect of service as a retained or volunteer firefighter, his ordinary pension shall be calculated by multiplying his final pensionable pay by his pensionable retained or voluntary service and dividing the resultant amount by 60.

(5) Where a firefighter member is entitled to more than one ordinary pension, those pensions shall not be aggregated unless article 17(6) applies.

Commencement Information

I11 ANNEX Scheme art. 11 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Award on ill-health retirement N.I.

12.—(1) — This article applies to a firefighter member who leaves his employment by reason of permanent disablement(15) (referred to in this Scheme as “ill–health retirement”).

(2) Every firefighter member to whom this article applies and who satisfies an eligibility condition is entitled, on retiring, to a lower tier ill–health pension calculated in accordance with paragraph 1 of Schedule 1.

(3) A firefighter member—

(a) who is entitled to a lower tier ill–health pension;

(b) who has at least five years of qualifying service; and

(c) in respect of whom a qualified medical practitioner, has expressed the opinion, obtained in accordance with article 46(2), that he is permanently disabled from undertaking regular employment,

is also entitled, on retiring, to a higher tier ill–health pension calculated in accordance with paragraph 2 or 3 of Schedule 1, as his circumstances require.

Commencement Information

I12 ANNEX Scheme art. 12 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Deferred pension N.I.

13.—(1) This article applies to a firefighter member who—

(a) satisfies an eligibility condition; and

(b) before reaching normal retirement age—

(i) resigns or is dismissed from the fire and rescue service; or

(ii) makes a contributions election.

(2) A person to whom this article applies is entitled to a deferred pension which, subject to paragraph (4) and article 15 becomes payable from normal benefit age.

(3) A deferred pension shall be calculated by multiplying the person’s pensionable service by his final pensionable pay and dividing the resultant amount by 60.

(4) Subject to article 53 (withdrawal of early payment of deferred pension), where—

(a) a person to whom this article applies gives to the Board notice in writing requesting early payment of his deferred pension; and

(b) the Board is satisfied, having obtained the opinion of a qualified medical practitioner in accordance with article 46, that the person is permanently disabled from undertaking regular employment,

the Board shall pay the deferred pension from the date of the person’s disablement or, if that date cannot be ascertained, the date of his request for early payment.

(5) Where a deferred pension is paid early in accordance with paragraph (4), it shall be subject to review under article 49(2) (review of ill-health pension).

(6) A person who cancels his deferred pension under article 14 ceases to be entitled to it.

Commencement Information

I13 ANNEX Scheme art. 13 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Cancellation of deferred pension N.I.

14.—(1) Where—

(a) a deferred pension awarded under article 13 is not being paid; and

(b) the person entitled to it is again employed by the Board in a role which entitles him to rejoin this Scheme; and

(c) he rejoins the Scheme,

he may, at any time before leaving the Board’s employment, by notice in writing given to the Board, instruct the Board to cancel his deferred pension.

(2) Where the Board cancels a deferred pension, it shall add to the pensionable service used for the calculation of the pension to which the person becomes entitled on leaving the service the pensionable service used for the calculation of the deferred pension.

(3) Where a person is entitled to a deferred pension from a fire and rescue authority in England, Scotland or Wales (“the first authority”), and he is subsequently employed by the Board, he must by written notice to the first authority instruct it—

(a) to cancel the deferred pension; and

(b) to make arrangements with the Board for the transfer of his pensionable service in accordance with Part 12.

Commencement Information

I14 ANNEX Scheme art. 14 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Pension on member-initiated early retirement N.I.

15.—(1) This article applies to a firefighter member who—

(a) satisfies an eligibility condition; and

(b) before reaching normal benefit age is awarded a deferred pension.

(2) A person to whom this article applies may, on or after his 55th birthday, by notice in writing to the Board request early payment of his deferred pension.

(3) The Board may refuse a request under paragraph (2) if the rate of the pension (after the actuarial reduction mentioned in paragraph (4)(b) or, as the case may be, paragraph (5)(b)), is likely to be less than the guaranteed minimum pension that would be payable from state pensionable age.

(4) A deferred pension paid before normal benefit age to a firefighter member whose service is as a regular firefighter shall be calculated by—

(a) multiplying his pensionable service by his final pensionable pay and dividing the resultant amount by 60; and

(b) applying to the amount ascertained in accordance with sub-paragraph (a) the appropriate actuarial reduction factor notified by the Scheme Actuary.

(5) A deferred pension paid before normal benefit age to a firefighter member whose service is as a retained or volunteer firefighter shall be calculated by—

(a) multiplying his pensionable retained service by his final pensionable pay as in article 62(6) and dividing the resultant amount by 60; and

(b) applying to the amount ascertained in accordance with sub-paragraph (a) the appropriate actuarial reduction factor notified by the Scheme Actuary.

Commencement Information

I15 ANNEX Scheme art. 15 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Pension on Board-initiated early retirement N.I.

16.—(1) The Board may, having regard to—

(a) the economical, effective and efficient management of its functions; and

(b) the costs likely to be incurred in the particular case,

determine that a firefighter member who is aged 55 but under normal retirement age should be retired from the service.

(2) The pension of a person in respect of whom a determination is made under paragraph (1) shall be calculated in accordance with article 11.

Commencement Information

I16 ANNEX Scheme art. 16 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Entitlement to two pensions N.I.

17.—(1) Subject to paragraph (7), a firefighter member who—

(a) (i) satisfies an eligibility condition; and

(b) on taking up a different role within the fire and rescue service or becoming entitled to a different rate of pay in his existing role, suffers a reduction in the amount of his pensionable pay such that the amount to be taken into account in the calculation of the pension to which he will be entitled at normal retirement age is less than it would otherwise have been,

is entitled to two pensions.

(2) The pensions shall be calculated as mentioned in paragraphs (3) and (4) and shall become payable as mentioned in paragraph (5).

(3) The amount of the first pension is that found by multiplying the member’s pensionable service up to (but not including) the day on which paragraph (1) first applies to him by the final pensionable pay to which he would have been entitled had he retired on that day, and dividing the resultant amount by 60.

(4) The amount of the second pension is that found by multiplying the member’s pensionable service on and after the day on which paragraph (1) first applies to him by the final pensionable pay to which he is entitled on that day, and dividing the resultant amount by 60.

(5) Subject to paragraph (6), the pensions become payable on the date on which a pension would have become payable to the member in whichever of the circumstances referred to in articles 11, 12, 13, 15 and 16 applies in his case.

(6) A member who is entitled to two pensions under this article may, by notice in writing to the Board, before leaving that employment, instruct the Board to make a single award which shall calculated in accordance with paragraph (7).

(7) The single award under paragraph (6) shall be calculated by—

(a) multiplying the aggregate of the periods of pensionable service used for the purposes of paragraphs (3) and (4) by the final pensionable pay used for the purposes of paragraph (4), and

(b) dividing the resultant amount by 60.

(8) If the member makes a contributions election, he shall be entitled to a single pension, calculated as mentioned in paragraph (3); and that pension shall be treated for the purposes of article 13(4) to (6) and article 14 as if it were a deferred pension to which he was entitled under article 13.

Commencement Information

I17 ANNEX Scheme art. 17 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Refund of aggregate pension contributions N.I.

18.—(1) A firefighter member who—

(a) leaves the Board’s employment without satisfying an eligibility condition; or

(b) remains in the that employment but makes a contributions election before he has accrued three months’ qualifying service,

is entitled to a refund of his aggregate pension contributions less—

(i) the amount of any tax and national insurance premium required to be deducted; and

(ii) such part of any contributions equivalent premium paid in respect of the member as is permitted by or under section 57 of the 1993 Act.

(2) In paragraph (1), “aggregate pension contributions” means all of the payments made by the member to the Board by way of pension contributions.

Commencement Information

I18 ANNEX Scheme art. 18 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Commutation: general N.I.

19.—(1) Subject to paragraphs (3) and (4), a person entitled or prospectively entitled to any pension under this Part may commute a portion of it (“the commuted portion”) for a lump sum.

(2) The lump sum shall be calculated by multiplying by 12 the amount of the person’s pension represented by the commuted portion at the date of retirement.

(3) A person taking ill–health retirement may not commute any portion of a higher tier ill–health pension.

(4) The commuted portion must not exceed—

(a) in a case to which paragraph (4) or (5) of article 15 applies, one quarter of the amount of the pension calculated in accordance with that paragraph;

(b) in any other case, one quarter of the amount to which he is entitled by way of pension.

(5) In order to commute a portion of a pension a person must—

(a) not earlier than four months before the date on which he intends to retire; but

(b) not later than the day before the pension comes into payment,

give the Board written notice of commutation specifying the commuted portion.

(6) Notice of commutation takes effect on the day of the person’s retirement (“the effective date”).

(7) The Board shall—

(a) from the effective date, reduce the person’s pension by the commuted portion; and

(b) as soon as reasonably practicable after the effective date, pay the lump sum.

(8) In relation to a deferred pension, a pension on member-initiated early retirement, a pension on Board-initiated early retirement, or either or both of the two pensions referred to in article 17, paragraphs (6) and (7) have effect as if references to the day of retirement and the effective date were references to the date on which the pension comes into payment.

(9) For the purposes of this article—

(a) the pension of a pension debit member shall be taken to be the amount of the pension after reduction in accordance with article 22; and

(b) no account shall be taken of any increase under article 2 or 3 of Part 7 of the Compensation Scheme in an award to a serviceman.

Commencement Information

I19 ANNEX Scheme art. 19 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Commutation: small pensions N.I.

20.—(1) Where the amount of any pension payable under this Part to a member who has attained state pensionable age, together with any pension to which he is entitled under article 37 and any increase under the Pensions (Increase) Act (Northern Ireland) 1971(16), does not exceed the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule)(17), the Board may commute the pension for a lump sum.

(2) The amount of a lump sum under this article is the actuarial equivalent of the pension, calculated from tables prepared by the Scheme Actuary.

(3) (a) Where a member is entitled to more than one pension under this Part, the pensions shall be treated as one for the purposes of this article.

(4) On the day on which a pension is commuted under this article, all other entitlements of the member under this Part are extinguished.

Commencement Information

I20 ANNEX Scheme art. 20 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Allocation of pension N.I.

21.—(1) A firefighter member may, in accordance with paragraphs (6) and (7), but subject to—

(a) section 214 of the Finance Act 2004 and paragraphs (4) and (5); and

(b) where he is over 74, to paragraphs 16A to 16C of Schedule 28 to the Finance Act 2004(18),

allocate up to one–third of any pension to which he is entitled or prospectively entitled under this Part.

(2) The persons to whom a portion of a pension may be allocated are—

(a) the firefighter member’s spouse, civil partner or nominated partner; or

(b) with the consent of the Board, any other person who is substantially dependent on the firefighter member.

(3) The Board may withhold consent under paragraph (2)(b) if it is not satisfied that the person is substantially dependent on the firefighter member.

(4) For the purposes of paragraph (1), the Board shall disregard any increase under article 2 or 3 of Part 7 of the Compensation Scheme (awards to, or on death of, servicemen) in—

(a) awards to—

(i) reservists; or

(ii) reservists who do not resume service with the Board; and

(b) awards paid under the Compensation Scheme.

(5) Where more than one portion of a particular pension is allocated under this article, the total of the allocated portions of that pension must not exceed the portion of that pension retained by the firefighter member.

(6) The firefighter member must—

(a) satisfy the Board that he is in good health and has a normal life expectancy; and

(b) give the Board written notice of allocation specifying—

(i) the portion;

(ii) the name and address of the intended beneficiary; and

(iii) the sex of the beneficiary.

(7) The notice of allocation, which may be sent by post, must be given—

(a) if the pension is a deferred pension, not earlier than two months before the pension comes into payment;

(b) in any other case, not earlier than two months before the firefighter member’s intended retirement.

(8) Where the Board is satisfied that—

(a) the firefighter member has complied with paragraphs (6) and (7); and

(b) the allocation proposed by him can be made without contravening section 214 of the Finance Act or, as the case may be, paragraphs 16A to 16C of Schedule 28 to that Act,

it shall, as soon as reasonably practicable after receiving the member’s notice of allocation, notify him in writing that it has accepted his proposal.

(9) Where a proposal is accepted, the notice of allocation only takes effect—

(a) if it refers to a deferred pension, where the pension comes into payment within two months of the date of receipt of the notice;

(b) in any other case, where the firefighter member entitled to the pension retires within two months of the date of receipt of the notice.

(10) If a notice of allocation takes effect, it does so on the day on which the pension comes into payment or, as the case may be, on the day on which the member retires.

(11) Where—

(a) a notice of allocation has taken effect;

(b) the pension to which it relates has become payable; and

(c) the beneficiary survives the pensioner,

the Board shall, from the date of the pensioner’s death, pay the beneficiary a pension which is the actuarial equivalent of the allocated portion.

(12) Where more than one portion has been allocated under this article, a separate calculation shall be made under paragraph (13) in respect of each allocation.

(13) The actuarial equivalent of an allocated portion shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the notice of allocation takes effect; and in the calculation shall be made by reference to the ages of the pensioner and the beneficiary at the date on which the notice of allocation was given.

(14) Where—

(a) a notice of allocation has taken effect; and

(b) the beneficiary pre–deceases the pensioner,

the Board shall pay to the pensioner (distinguishing it from any other pension payable to him) the portion of pension that he had allocated (“the failed allocation pension”).

(15) Where paragraph (14) applies, the pensioner is not entitled to recover from the Board the amount of any deduction made in respect of the failed allocation pension.

Commencement Information

I21 ANNEX Scheme art. 21 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Pension debit members N.I.

22.  Where a pension debit member is entitled to an award under this Part—

(a) the award shall be 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 Scheme Actuary; and

(b) articles 19 to 21 have effect accordingly.

Commencement Information

I22 ANNEX Scheme art. 22 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 4 N.I. SURVIVORS’ PENSIONS

CHAPTER 1 N.I. SPOUSES, CIVIL PARTNERS AND NOMINATED PARTNERS

Pensions for surviving spouses, civil partners and nominated partners N.I.

23.—(1) Subject to the following provisions of this article, a pension is payable on the death of—

(a) a firefighter member who satisfies an eligibility condition and dies while employed by the Board; or

(b) a former firefighter member who—

(i) has been awarded a deferred pension under article 13 which has not come into payment;

(ii) is in receipt of a deferred pension under that article; or

(iii) is in receipt of a pension under any of articles 11, 12, 14, 15 and 16,

to the deceased’s spouse, civil partner or nominated partner for the remainder of their life (a “survivor’s pension”).

(2) Subject to paragraph (4), a survivor’s pension is not payable if the deceased’s spouse, civil partner or nominated partner (as the case may be) is convicted of the murder of the deceased.

(3) Subject to paragraph (5), where the deceased’s spouse, civil partner or nominated partner (as the case may be) is convicted of the manslaughter of the deceased, the Board may, as it thinks fit, withhold the survivor’s pension—

(a) in whole or in part; and

(b) permanently or temporarily.

(4) Where a conviction of the description mentioned in paragraph (2) is quashed on appeal—

(a) a survivor’s pension shall be payable from the day after that on which the deceased died; and

(b) the Board shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued.

(5) Where—

(a) a conviction of the description mentioned in paragraph (3) is quashed on appeal, and

(b) the Board has withheld any part of the survivor’s pension,

the Board’s decision under paragraph (3) shall be treated as revoked and it shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued from the day after that on which the deceased died.

(6) Nothing in paragraph (4) or (5) shall affect the application of paragraph (2) or (3) if the person whose conviction is quashed is subsequently convicted of the murder or manslaughter of the deceased.

Commencement Information

I23 ANNEX Scheme art. 23 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Amount of survivor’s pension: general N.I.

24.—(1) Subject to article 25, the amount of a survivor’s pension—

(a) in respect of a firefighter member who satisfies an eligibility condition and dies while employed by the Board, is half of the higher tier ill–health pension to which he would have been entitled under article 12(3) had he retired with the benefit of an ill–health award;

(b) in any other case, subject to paragraphs (2) and (3), is half of the pension to which the deceased was entitled.

(2) Where a portion of the deceased’s pension had been commuted under article 19, the amount of the survivor’s pension is half of the deceased’s pension after commutation.

(3) Where the deceased had taken member-initiated early retirement, the amount of the survivor’s pension is—

(a) half of the amount of the pension which the deceased would have received if there had been no actuarial reduction; or

(b) where a portion of the deceased’s pension had been commuted, the amount found by dividing by 2 the product of A and B, where—

A is the amount which the deceased would have received if there had been no actuarial reduction; and

B is the fraction which represents the uncommuted portion of A expressed as a fraction of A.

Commencement Information

I24 ANNEX Scheme art. 24 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Amount of survivor’s pension: special cases N.I.

25.—(1) Subject to paragraph (2), where the person entitled to a survivor’s pension under article 23 is more than twelve years younger than the deceased on the day on which he dies, a reduction of 2.5 per cent for each year by which the survivor’s age exceeds, by more than twelve years, that of the deceased, shall be applied to the article 24 amount.

(2) Where the application of paragraph (1) would result in the payment of a survivor’s pension of less than 50 per cent of the article 24 amount, the survivor’s pension shall be 50 per cent of the article 24 amount.

(3) Where—

(a) a pension debit member satisfies an eligibility condition and dies while employed by the Board;

(b) a survivor’s pension is payable under article 23 on his death; and

(c) a pension sharing order or, in the case of a surviving civil partner, an order to similar effect, had effect on the day on which the pension debit member died,

the amount of the survivor’s pension shall be ascertained with regard to the terms of that order.

(4) In paragraphs (1) and (2), “the article 24 amount” means the amount that would have been ascertained in accordance with article 24 if that article were not subject to paragraphs (1) and (3) of this article.

(5) For the purposes of paragraph (1), a part of a year shall be treated as a whole year.

Commencement Information

I25 ANNEX Scheme art. 25 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Bereavement pension: survivors N.I.

26.—(1) Subject to paragraph (2), a person entitled to a survivor’s pension under article 23 is also entitled, in respect of each of the 13 weeks following the death, to a bereavement pension of an amount equal to the difference between the weekly rate at which the survivor’s pension is paid and—

(a) if the deceased was a firefighter member when he died, the weekly rate of his pensionable pay when he died;

(b) in any other case, the weekly rate of his pension or pensions (including any increase under the Pensions (Increase) Act (Northern Ireland) 1971) when he died.

(2) No entitlement arises under paragraph (1) where—

(a) a contributions election had effect at the date of the deceased’s death; or

(b) the deceased was entitled to a deferred pension that had not come into payment.

(c) Commutation of survivor’s pension

Commencement Information

I26 ANNEX Scheme art. 26 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

27.—(1) A pension payable under this Chapter may, if the person entitled to it so requests, be commuted for a lump sum if, after commutation, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

(2) The amount of the lump sum shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the commutation takes effect.

(3) On the day on which a pension is commuted under this article, all other entitlements under this Scheme of the person entitled to the pension are extinguished to the extent that they derive from the deceased member.

Commencement Information

I27 ANNEX Scheme art. 27 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

CHAPTER 2 N.I. CHILDREN’S PENSIONS

Child’s pension N.I.

28.  Subject to article 29, a child is eligible for a child’s pension if he is the child of—

(a) a firefighter member who satisfies one of the eligibility conditions and dies while employed by the Board;

(b) a pensioner member who is in receipt of a pension under this Scheme when he dies; or

(c) a deferred member who is entitled to a deferred pension under this Scheme which is not in payment when he dies.

Commencement Information

I28 ANNEX Scheme art. 28 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Child’s pension: limitations and duration N.I.

29.—(1) Subject to paragraphs (2) and (3), a child is not eligible if—

(a) he is 18 or older;

(b) he has ceased full-time education and is in paid employment; or

(c) he is married or has entered into a civil partnership.

(2) A child aged 18 but not more than 23 is eligible if he is in full–time education or attending a course of at least one year’s duration.

(3) A child aged 18 or more is eligible if, when the scheme member dies, he is dependent on him by reason of permanent disability.

(4) Subject to paragraph (6), a child is not eligible if he is convicted of the murder of the deceased.

(5) Subject to paragraph (7), where the child is convicted of the manslaughter of the deceased, the Board may, as it thinks fit, withhold the child’s pension—

(a) in whole or in part; and

(b) permanently or temporarily.

(6) Where a conviction of the description mentioned in paragraph (4) is quashed on appeal—

(a) a child’s pension shall be payable from the day after that on which the deceased died; and

(b) the Board shall, as soon as reasonably practical after the conviction is quashed, pay the arrears of pension accrued.

(7) Where—

(a) a conviction of the description mentioned in paragraph (5) is quashed on appeal; and

(b) the Board has withheld any part of the child’s pension,

the Board’s decision under paragraph (5) shall be treated as revoked and it shall, as soon as reasonably practical after the conviction is quashed, pay the arrears of pension accrued from the day after that on which the deceased died.

(8) Nothing in paragraph (6) or (7) shall affect the application of paragraph (4) or (5) if the child whose conviction is quashed is subsequently convicted of the murder or manslaughter of the deceased.

(9) A child’s pension ceases to be payable—

(a) unless paragraph (2) or (3) applies, on his 18th birthday or the occurrence of an event referred to in paragraph (b) or (c), whichever first occurs;

(b) where paragraph (2) applies, on his 23rd birthday or on the day on which his full–time education ceases, whichever first occurs;

(c) where paragraph (3) applies, when the Board is satisfied—

(i) that the child is no longer permanently disabled; or

(ii) that the child’s pension should not have been awarded.

(10) Unless paragraph (9)(c) applies, a pension for which a child is eligible as mentioned in paragraph (3) is payable for life.

Commencement Information

I29 ANNEX Scheme art. 29 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Amount of child’s pension N.I.

30.—(1) The amount payable by way of a child’s pension under this Chapter is—

(a) where the deceased died while employed as a firefighter member by the Board and there is one eligible child, one quarter of the ill–health pension to which the member would have been entitled under article 12 had he retired with the benefit of a higher tier ill–health award on the day after that on which he died;

(b) where the deceased died while employed as a firefighter member by the Board and there is more than one eligible child, one half of the ill–health pension to which the member would have been entitled under article 12 had he retired with the benefit of a higher tier ill–health award on the day after that on which he died, divided by the number of eligible children;

(c) in any other case, subject to paragraphs (2) and (3)—

(i) if there is one eligible child, one quarter of the pension to which the deceased was entitled on the day he died (whether or not, in the case of a deferred pension, the pension had come into payment);

(ii) if there is more than one eligible child, one half of the pension to which the deceased was entitled on the day he died (whether or not, in the case of a deferred pension, the pension had come into payment) divided by the number of eligible children.

(2) Where a portion of the deceased’s pension had been commuted under article 19, the amount is—

(a) if there is one eligible child, one quarter of the uncommuted portion;

(b) if there is more than one eligible child, one half of the uncommuted portion, divided by the number of eligible children.

(3) Where the deceased had taken member-initiated early retirement, the amount is—

(a) if there is one eligible child, one quarter of the amount of the pension which the deceased would have received if there had been no actuarial reduction;

(b) if there is more than one eligible child, one half of the amount of the pension which the deceased would have received if there had been no actuarial reduction, divided by the number of eligible children;

(c) where a portion of the deceased’s pension had been commuted, and there is one eligible child, the amount found by dividing by 4 the product of A and B.

(d) where a portion of the deceased’s pension had been commuted, and there is more than one eligible child, the amount found by dividing the product of A and B by 2 and then dividing the resultant amount by the number of eligible children.

(4) In paragraph (3)(c) and (d)—

A is the amount which the deceased would have received if there had been no actuarial reduction; and

B is the fraction which represents the uncommuted portion of A expressed as a fraction of A.

Commencement Information

I30 ANNEX Scheme art. 30 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Bereavement pension: children N.I.

31.—(1) Where—

(a) no person is entitled to a survivor’s pension under article 23; and

(b) a child of the deceased is eligible for a child’s pension (“eligible child”),

the Board shall, subject to paragraph (3), pay to the eligible child the amount referred to in paragraph (2), in respect of each of the 13 weeks following the deceased’s death or, if shorter, each complete week of the period beginning on the day after the deceased’s death and ending on the day on which the child’s pension ceases to be payable.

(2) The amount is equal to that which the Board would have paid under paragraph (1) of article 26 (bereavement pension: survivors) had a survivor’s pension been payable.

(3) Where there is more than one eligible child, the amount ascertained in accordance with paragraph (2) shall be divided equally between the eligible children; but—

(a) a child’s share shall cease to be paid to him as soon as his child’s pension ceases to be payable; and

(b) the share to which he would otherwise have been entitled shall be distributed equally among any remaining eligible children.

(4) Where a person in receipt of a survivor’s bereavement pension dies before the end of the period for which that pension is payable (“the 13 week period”), the Board shall, subject to paragraph (6), pay to the eligible child (if any) a bereavement pension, in respect of each complete week of whichever is the shorter of—

(a) the period beginning on the day after the survivor’s death and ending at the end of the 13 week period; and

(b) the period beginning on the day after the survivor’s death and ending on the day on which the child’s pension ceases to be payable.

(5) The amount of a bereavement pension under paragraph (4) is equal to that which the Board would have paid under paragraph (1) of article 26 had a survivor’s bereavement pension been payable for the part of the 13 week period that falls after the survivor’s death.

(6) Where there is more than one eligible child, the amount ascertained in accordance with paragraph (5) shall be divided equally between the eligible children; but—

(a) a child’s share shall cease to be paid to him as soon as his child’s pension ceases to be payable; and

(b) the share to which he would otherwise have been entitled shall be distributed equally among any remaining eligible children.

Commencement Information

I31 ANNEX Scheme art. 31 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Pension for child where no survivor’s pension paid N.I.

32.—(1) Where—

(a) no person is entitled to a pension under article 23 as a survivor of the deceased; and

(b) a child of the deceased is eligible for a child’s pension under article 28,

the Board shall pay to the child, for so long as he is an eligible child, the amount that would have been paid by way of a survivor’s pension under article 24 if, in paragraph (1) of that article, the words “Subject to article 25” had been omitted.

(2) Where there is more than one eligible child, the amount referred to in paragraph (1) shall be divided equally between the eligible children; but—

(a) a child’s share shall cease to be paid as soon as his child’s pension ceases to be payable; and

(b) the share to which he would otherwise have been entitled shall be distributed equally among any remaining children.

Commencement Information

I32 ANNEX Scheme art. 32 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Child’s pension in respect of pension debit member N.I.

33.  Where a pension debit member dies leaving a child, the reduction in his rights under this Scheme by virtue of Article 28 of the 1999 Order shall be disregarded for the purposes of calculating any pension payable under this Chapter.

Commencement Information

I33 ANNEX Scheme art. 33 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Commutation of child’s pension N.I.

34.—(1) A pension payable under this Chapter may be commuted for a lump sum—

(a) with the consent of the child’s remaining parent or, if he has none, the child’s guardian or, if he has none, the child himself if he is over 18; and

(b) if, when commuted, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

(2) The amount of the lump sum shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the commutation takes effect.

(3) On the day on which a pension is commuted under this article, all other entitlements of the child under this Scheme are extinguished to the extent that they derive from the deceased member.

Commencement Information

I34 ANNEX Scheme art. 34 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 5 N.I. AWARDS ON DEATH

Death grant N.I.

35.—(1) On the death of a person while serving as a firefighter member, the Board shall pay a death grant of an amount ascertained in accordance with the following provisions of this article (whether or not a pension is payable under any other Part).

(2) Subject to paragraphs (3) to (5) and, where paragraph (8) applies, paragraph (9), the amount is three times that of the deceased’s pensionable pay at the time of his death, expressed as an annual rate.

(3) Where—

(a) the deceased was a whole-time firefighter member at the time of his death;

(b) had he lived, the deceased would have been entitled to two pensions under article 17; and

(c) the product of the following formula is greater than three times that of the deceased’s pensionable pay at the time of his death, expressed as an annual rate—

, where

A is the amount of the deceased’s pensionable pay on his last day of service that would have been used in the calculation of his pension under article 17(3);

B is the deceased’s pensionable service that would have been used in that calculation;

C is the deceased’s qualifying service;

D is the deceased’s pensionable service that would have been used in the calculation of his pension under article 17(4); and

E is the deceased’s pensionable pay at the time of his death,

the amount of the death grant is that greater amount.

(4) Where the deceased was a part–time firefighter member at any time during his period of service (whether or not he was a whole-time firefighter member for part of that period), the amount of the death grant is the greater of—

(a) three times his pensionable pay at the time of his death (which, if he was then employed part–time, would be calculated at the part–time rate), expressed as an annual rate; and

(b) the product of the formula—

, where

F is the deceased’s pensionable service;

G is the deceased’s qualifying service; and

H is the pensionable pay that he would have received if, throughout his period of service, he had been a whole–time firefighter of equivalent role and length of service.

(5) Where the deceased—

(a) had become entitled to two pensions under article 17(1) at the time of his death; and

(b) had been a part–time firefighter member during the period of service in respect of which he was entitled to a second pension under article 17(4) (whether or not he had been a whole-time firefighter member for part of that period),

the amount is whichever is the greatest of—

(i) three times his pensionable pay at the time of his death, expressed as an annual rate;

(ii) the product of the formula specified in paragraph (3); and

(iii) the product of the formula specified in paragraph (4).

(6) Where the deceased was absent from duty without pay immediately before the day on which he died, his pensionable pay for the purposes of this article, subject to paragraph (8), shall be taken to be the amount, expressed as an annual rate, of the pay appropriate to his role and conditioned hours on the last occasion that he received it.

(7) In paragraph (6), “conditioned hours” means the number of hours that the deceased was required to work each week under the terms of his contract of employment.

(8) The pensionable pay of a person who—

(a) had made an election under article 58 (reckoning of unpaid period of absence), and

(b) dies before making any payment under paragraph (2) of that article,

shall be taken to be the amount, expressed as an annual rate, of the pensionable pay that would have been paid if the period of the person’s absence from duty without pay had reckoned as pensionable service.

(9) Where paragraph (8) applies, the death grant shall be abated by the amount due to the Board under article 58(1).

(10) Subject to paragraph (11), the death grant may be paid, in whole or in part to such person or persons as the Board thinks fit.

(11) Subject to paragraph (12), the Board must not pay any part of a death grant to a person who is convicted of the murder or manslaughter of the deceased.

(12) Where a conviction of the description mentioned in paragraph (11) is quashed on appeal, the Board may, if it has not then paid the death grant in full, pay part of it to the person whose conviction is quashed.

Commencement Information

I35 ANNEX Scheme art. 35 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Post-retirement death grant N.I.

36.—(1) Where—

(a) a pension under any of articles 11 to 13, 15 or 16 is in payment; and

(b) the pensioner dies within five years of the pension coming into payment,

the Board shall pay, by way of post retirement death grant, an amount equal to the difference between—

(i) the amount that it would have paid to the pensioner in that five year period, disregarding any increase in the pension that might have become payable after his death; and

(ii) the amount paid to him before his death, including any lump sum that he may have received on commutation under article 19 or 20.

(2) Paragraphs (9) to (12) of article 35 shall apply in relation to a grant under this article as they apply in relation to a death grant.

Commencement Information

I36 ANNEX Scheme art. 36 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 6 N.I. PENSION SHARING ON DIVORCE

Pension credit member’s entitlement to pension N.I.

37.—(1) A pension credit member is entitled to a pension for life which becomes payable—

(a) when he attains the age of 65; or

(b) if it is later, when the pension sharing order under which he is entitled to the pension credit takes effect.

(2) The pension must be of such an amount that its actuarial value is equal to the member’s pension credit, as calculated from tables prepared by the Scheme Actuary and in accordance with regulations made under paragraph 5(b) of Schedule 5 to the 1999 Order.

Commencement Information

I37 ANNEX Scheme art. 37 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Commutation of whole of pension credit benefits N.I.

38.—(1) In the circumstances described in regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 2000(19) (commutation of pension credit benefit: small pensions), the Board may with the agreement of the pension credit member, commute for a lump sum the whole of the pension to which a pension credit member is entitled under article 37 if, after commutation, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

(2) The lump sum commuted under paragraph (1) is the actuarial equivalent of the pension at normal benefit age, calculated from tables prepared by the Scheme Actuary.

Commencement Information

I38 ANNEX Scheme art. 38 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Commutation of part of pension credit benefits N.I.

39.—(1) Subject to paragraph (3), a pension credit member may commute for a lump sum a portion of the pension to which he is entitled or prospectively entitled to under article 37 (“the commuted portion”).

(2) The commuted portion must not exceed—

(a) one quarter of the amount of the pension; or

(b) the annual rate of the pension for the year that it is payable, disregarding—

(i) the reduction resulting from the application of this article; and

(ii) any reduction resulting from the application of another provision of this Scheme.

(3) Paragraph (1) does not apply if the pension debit member from whose rights the pension credit member’s pension credit is derived has received a lump sum under article 19 (commutation: general) before the date on which the pension sharing order takes effect.

(4) A person who wishes to commute a portion of a pension under paragraph (1) must give the Board written confirmation of the commutation, not later than the day before the pension comes into payment and not earlier than four months before—

(a) the date on which the person attains normal benefit age; or

(b) the date on which the pension sharing order takes effect,

whichever is the later.

(5) Notice of commutation must specify the commuted portion.

(6) A person’s notice of commutation takes effect on the date on which the pension under article 37 becomes payable.

(7) When a person’s notice of commutation takes effect, the Board shall—

(a) reduce the pension by the commuted portion;

(b) calculate the lump sum by multiplying by 12 the amount of the person’s pension represented by the commuted portion at the date of retirement; and

(c) pay him the lump sum as soon as reasonably practicable after—

(i) the date on which he attains normal benefit age; or

(ii) the date on which the pension sharing order takes effect,

whichever is the later.

Commencement Information

I39 ANNEX Scheme art. 39 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Application of general rules N.I.

40.—(1) The provisions of this Scheme specified in paragraph (2) apply to pension credit members and awards payable to or in respect of them; but except where other provision is made by this Part or a contrary intention appears—

(a) this Scheme shall not apply to pension credit members and benefits payable to or in respect of them, except if and to the extent that they are also members of this Scheme in another capacity or they are also dependants of a member; and

(b) benefits payable to or in respect of a pension credit member may not be aggregated with benefits payable to or in respect of him—

(i) in any other capacity; or

(ii) as a pension credit member, deriving from any other pension debit member.

(2) The provisions are—

(a) article 46 (determinations and decisions by the Board);

(b) article 54 (withdrawal of pension on conviction of certain offences);

(c) article 95 (deduction of tax and lifetime allowance);

(d) article 96 (payment of awards);

(e) article 98 (payments for minors and persons incapable of managing their affairs); and

(f) article 99 (payment of awards: further supplementary provision).

Commencement Information

I40 ANNEX Scheme art. 40 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Post-retirement death grant: pension credit members N.I.

41.—(1) Where—

(a) a pension credit member dies within five years of the pension under article 37 coming into payment and before his 75th birthday; and

(b) there is a difference between—

(i) the amount that is five times the pension, calculated at the annual rate effective on the day that it came into payment; and

(ii) the aggregate of—

(aa) the instalments of pension that have been paid; and

(bb) any lump sum received on commutation under article 39.

the Board shall pay a post-retirement death grant of the amount of that difference.

(2) The grant may be paid, in whole or in part, to such person or persons as the Board thinks fit.

(3) For the purposes of paragraph (1), any increases which, if the pension had continued in payment, would have been taken into account, shall be disregarded.

Commencement Information

I41 ANNEX Scheme art. 41 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 7 N.I. RESERVISTS

Interpretation of Part N.I.

42.  In this Part—

“the 1996 Act” means the Reserve Forces 1996(20);

“forces period” means the period during which a person undertakes relevant service in the reserve forces;

“qualifying injury” means an injury, received by a person in the performance of his duties as a firefighter, which is not wholly or mainly due to his own serious and culpable negligence or misconduct;

“relevant service in the reserve forces” means service in the forces specified in section 1(2) of the 1996 Act—

(a)

in pursuance of a training obligation under Part 3 of that Act; or

(b)

by virtue of a call out for permanent service or a recall under the Reserve Forces Act 1980(21) or Part 7 of the 1996 Act; and

“reservist” means a person who, immediately before a forces period, was a firefighter.

Commencement Information

I42 ANNEX Scheme art. 42 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Continuity of employment N.I.

43.—(1) For the purposes of this Scheme, a reservist shall be treated as having continued, throughout his forces period—

(a) to be a firefighter; and

(b) subject to paragraph (2), for the purposes of his pensionable service under Part 10, employed by the Board.

(2) Where, before his forces period, a reservist had elected to purchase additional service under Chapter 2 of Part 11 by periodical contributions, his forces period is not reckonable as pensionable service unless the contributions payable in respect of it have been paid (whether during his forces period or, if the Board has agreed that contributions may be discontinued as mentioned in paragraph (2) of article 68 (discontinuance period not exceeding six months), in accordance with that paragraph).

(3) For the purposes of calculating the amount of a reservist’s pension contributions under article 63—

(a) the pay that he would have received from the Board during his forces period shall be regarded as his pay for that period (his “notional pay”); and

(b) in respect of any period during his forces period in which the aggregate of—

(i) his actual pay; and

(ii) any payments he receives under section 4 of the 1996 Act,

is less than his notional pay for that first-mentioned period, he shall be treated as having no pensionable pay (and, accordingly, no liability to make pension contributions).

Commencement Information

I43 ANNEX Scheme art. 43 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Awards on death or permanent disablement N.I.

44.—(1) A reservist who, at the end of his forces period, is permanently disabled(22) for performing the duties of a firefighter by reason of an infirmity that—

(a) is unrelated to any injury received during his forces period; and

(b) is not a qualifying injury,

is entitled to an award under article 12 (award on ill-health retirement).

(2) Where a reservist dies—

(a) during his forces period;

(b) from the effects of an injury which rendered him incapable of performing the duties of a firefighter; or

(c) while receiving a pension under this Scheme,

an award shall be payable in accordance with paragraph (3) and (4).

(3) Where the reservist’s death—

(a) is not the result of a qualifying injury; and—

(b) occurs during his forces period,

a survivor’s pension under Chapter 1 of Part 4 is payable to his spouse, civil partner or nominated partner (as the case may be) as if the reservist were a former firefighter member entitled as mentioned in article 23(1)(a).

(4) Where the reservist’s death occurs during his forces period and is not the result of a qualifying injury—

(a) a child’s pension is payable under Chapter 2 of Part 4 as if—

(i) the reservist were a firefighter member who died while employed by the Board; and

(ii) paragraphs (1)(c), (2) and (3) of article 30 were omitted; and

(b) a death grant is payable under article 35.

Commencement Information

I44 ANNEX Scheme art. 44 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Reservists who do not resume employment with the Board N.I.

45.  A reservist who does not resume employment with the Board within one month of the end of his forces period shall be treated as having left the Board’s employment at the end of his forces period.

Commencement Information

I45 ANNEX Scheme art. 45 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 8 N.I. DETERMINATION OF QUESTIONS AND APPEALS

Determinations and decisions of the Board N.I.

46.—(1) The question whether a person is entitled to any and if so what awards shall be determined in the first instance by the Board.

(2) Subject to paragraph (3), before deciding, for the purpose of determining that question or any other question arising under this Scheme—

(a) whether a person has been disabled;

(b) whether any disablement is likely to be permanent;

(c) whether the person would be able to undertake regular employment;

(d) whether a person has become incapable of performing the duties of a regular firefighter; or

(e) any other issue wholly or partly of a medical nature,

the Board shall obtain the written opinion of at least one qualified medical practitioner selected by it and the opinion of the qualified medical practitioner shall be binding on the Board.

(3) If by reason of the person’s refusal or wilful or negligent failure to submit to medical examination by the practitioner or practitioners selected by it the Board is unable to obtain the opinion mentioned in paragraph (2), it may—

(a) on such other medical evidence as it thinks fit; or

(b) without medical evidence,

give such decision on the issue as it may choose to give.

(4) The Board shall, within fourteen days of making a decision or determination under this article;

(a) give written notice of the decision or determination to the person concerned; and

(b) in the case of a decision on an issue wholly or partly of a medical nature, unless paragraph (3) applies, supply him with a copy of the opinion obtained under paragraph (2).

Commencement Information

I46 ANNEX Scheme art. 46 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Appeal against opinion on a medical issue N.I.

47.—(1) Where—

(a) an opinion of the kind mentioned in article 46(2) has been obtained; and

(b) within 14 days of his being notified of the Board’s decision on the issue the person concerned applies to it for a copy of the opinion,

the Board shall supply him with a copy, together with a statement informing the person concerned that, if he wishes to appeal against the opinion, he must give the Board written notice of his grounds of appeal, together with his name and address, within 14 days of the date on which he is so supplied.

(2) If the person concerned is dissatisfied with the opinion which has been supplied to him under paragraph (1), he may appeal against it by giving notice to the Board in accordance with paragraph 1 of Schedule 2.

(3) The Board shall be bound by any decision on a medical issue duly given on an appeal under this article. A decision given under this article overrules that of the medical practitioner selected by the Board under article 46.

(4) In this article, “medical issue” means any issue referred to in article 46.

(5) Further provisions as to appeals under this article are contained in Schedule 2.

Commencement Information

I47 ANNEX Scheme art. 47 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Appeals on other issues N.I.

48.—(1) Where a person claims that he is entitled to an award or to any payment in respect of an award and the Board—

(a) does not admit the claim at all; or

(b) does not admit the claim to its full extent,

the Board shall reconsider the case if he applies to it to do so.

(2) If he is dissatisfied with any determination given by the Board on reconsidering the case he may, within 2 months of being informed by the Board of the decision, appeal to the Department against the decision of the Board.

(3) The Department shall, unless it appears to it that the case is of such a nature that it can properly be determined without taking oral evidence, arrange for the hearing of the appeal, and at any such hearing the appellant shall be entitled to have an opportunity of submitting statements relating to the subject matter of the appeal, calling witnesses, giving evidence and making such representations as he desires, and shall be entitled to have the assistance in presenting his case of a person selected by himself.

(4) After considering in accordance with the foregoing provisions of this article all the circumstances of the case the Department shall either allow the claim to such extent as it thinks fit or dismiss the appeal.

(5) Nothing in this paragraph shall authorise the Department to:-

(a) control or restrict the exercise of any discretion which is by this Scheme vested in the Board other than the discretion so vested by article 54; or

(b) reopen any medical issue decided on appeal under article 47.

(6) The decision of the Department on an appeal under paragraph (2) shall be final and binding on both parties.

Commencement Information

I48 ANNEX Scheme art. 48 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 9 N.I. REVIEW, WITHDRAWAL AND FORFEITURE OF AWARDS

Review of ill-health pension N.I.

49.—(1) So long as a person—

(a) has been in receipt of an ill–health pension for less than 10 years; and

(b) is under state pensionable age,

the Board shall consider, at such intervals as it thinks proper, whether he has become capable—

(i) of performing any duty appropriate to the role from which he retired on grounds of ill–health; and

(ii) of undertaking regular employment.

(2) The Board shall, at such intervals as it thinks proper, consider in relation to a person whose deferred pension is being paid early by virtue of article 13(4) (early payment of deferred pension on permanent disablement), the same matters as they are required to consider in relation to persons of the description mentioned in paragraph (1).

Commencement Information

I49 ANNEX Scheme art. 49 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Consequences of review N.I.

50.—(1) If, on such consideration as is mentioned in article 49(1), it is found that a person who is in receipt of a higher tier ill–health pension has become capable of undertaking regular employment, his entitlement to that pension shall cease with immediate effect.

(2) Subject to paragraph (3), a lower tier ill–health pension shall continue to be paid to a person who ceases to be entitled to a higher tier ill–health pension.

(3) If—

(a) on such consideration as is mentioned in article 49(1), it is found that a person who is in receipt of a lower tier ill–health pension has become capable of performing the duties appropriate to the role from which he retired on grounds of ill–health; and

(b) the Board make him an offer of employment in that role (“a paragraph (3)(b) offer”),

his entitlement to a lower tier ill–health pension shall cease, with immediate effect, whether or not he accepts or declines the offer.

(4) A person who accepts or declines a paragraph (3)(b) offer becomes entitled to a deferred pension under article 13.

(5) If, on such consideration as is mentioned in article 49(2), it is found that a person whose deferred pension is being paid early has become capable of undertaking regular employment his entitlement to early payment of the deferred pension shall cease with immediate effect.

Commencement Information

I50 ANNEX Scheme art. 50 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Reduction of award in case of default N.I.

51.—(1) Subject to paragraph (2), where a person—

(a) is permanently disabled; and

(b) has brought about or contributed to his infirmity by his own serious and culpable negligence or misconduct,

the Board may reduce any ill-health award payable to him by it to not less than half its full amount.

(2) Where—

(a) a pension has been reduced under paragraph (1); and

(b) then the person attains the age of 60 the amount of the reduced pension is less than that of the notional deferred pension,

the amount of the reduced pension shall be increased to that of the notional deferred pension.

(3) The notional deferred pension is the deferred pension that would have been payable if the person had become entitled to one on the date of his ceasing to serve.

Commencement Information

I51 ANNEX Scheme art. 51 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Withdrawal of pension during service as firefighter N.I.

52.—(1) Subject to paragraph (2), the Board may withdraw the whole or any part of the pension for any period during which the person entitled to it is again employed as a firefighter by the Board, or by any fire authority in England, Scotland or Wales.

(2) Where a person who is entitled to pensions under this Scheme in respect of both whole–time and retained or volunteer service—

(a) resumes whole-time service, but does not resume retained or volunteer service; or

(b) resumes retained or volunteer service, but does not resume whole–time service,

paragraph (1) applies only as regards the pension referable to his previous retained or volunteer service or, as the case may be, his whole-time service.

(3) The Board may abate a pension to which a person is entitled under Part 3 so long as he is employed (in whatever capacity) by it, or by any fire authority in England, Scotland or Wales.

(4) A person who—

(a) is entitled to a pension under Part 3; and

(b) accepts an offer of employment with a fire authority in England, Scotland or Wales (in whatever capacity),

shall, as soon as reasonably practicable after accepting that offer, give notice in writing to the Board, specifying the name of his employing fire authority.

Commencement Information

I52 ANNEX Scheme art. 52 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Withdrawal of early payment of deferred pension N.I.

53.  A person who, on dismissal from the Board’s employment, becomes entitled to a deferred pension under article 13, shall not be entitled to early payment of the deferred pension before reaching the age of 65, unless the Board determines otherwise.

Commencement Information

I53 ANNEX Scheme art. 53 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Withdrawal of pension on conviction of certain offences N.I.

54.—(1) Where paragraph (2) applies the Board may withdraw the pension in whole or in part and permanently or temporarily as it thinks fit.

(2) This paragraph applies where—

(a) the pensioner has been convicted of an offence referred to in paragraph (3), and, in the case of a pension under Part 4, that the offence was committed after the death on which the pensioner became entitled to it; or

(b) that the pensioner has been convicted of an offence, committed in connection with his employment by the Board, which is certified by a Minister of the Crown—

(i) as gravely injurious to the interests of the State; or

(ii) as likely to lead to serious loss of confidence in the public service.

(3) The offences mentioned in paragraph (2)(a) are—

(a) an offence of treason; and

(b) one or more offences under the Official Secrets Acts 1911 to 1989(23) for which the pensioner has been sentenced, on the same occasion—

(i) to a term of imprisonment of at least 10 years; or

(ii) to two or more consecutive terms amounting in aggregate to at least 10 years.

(4) The Board may, at any time and to such extent as it thinks fit—

(a) apply for the benefit of any dependant of the pensioner; or

(b) restore to the pensioner,

so much of any pension as has been withdrawn under this article.

Commencement Information

I54 ANNEX Scheme art. 54 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 10 N.I. QUALIFYING SERVICE AND PENSIONABLE SERVICE

Qualifying service N.I.

55.—(1) For the purposes of this Scheme, the following periods are periods of a person’s qualifying service—

(a) the period during which the person is a firefighter member of the scheme and for which he receives pensionable pay;

(b) any period during which the person—

(i) is a firefighter member of the Scheme;

(ii) is on unpaid absence other than unauthorised absence;

(iii) has made an election under article 58(1); and

(iv) has paid such contributions as are required to be paid under that article in respect of that period;

(c) in relation to the second pension under article 17 (entitlement to two pensions), the period of qualifying service taken into account in calculating the first pension under that article;

(d) any period of additional service purchased under Part 11;

(e) a period credited on acceptance of a transfer under Part 12;

(f) where the person was a member the 2007 Scheme, the period of service used for determining his eligibility for an award under that Scheme;

(g) any period of service that may be credited to the scheme member resulting from maternity, paternity or adoption leave.

Commencement Information

I55 ANNEX Scheme art. 55 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Reckoning of pensionable service N.I.

56.—(1) Subject to paragraph (5), for the purposes of this Scheme, a person’s pensionable service accrues as pension contributions are paid, and consists of—

(a) any period in respect of which he has paid pension contributions as a member of this Scheme;

(b) any period of service taken into account for the purposes of an award under article 13 (deferred pension) or article 17 (entitlement to two pensions) where, on again taking up employment with the Board—

(i) he becomes a member of the Scheme; and

(ii) in accordance with article 14 (cancellation of deferred pension) the award under article 13 or article 17 is cancelled;

(c) any period which he is entitled to reckon as pensionable service under article 58 (reckoning of unpaid period of absence) or article 59 (reckoning of maternity, paternity and adoption leave, etc) or under any of articles 65 to 69;

(d) any period of pensionable service taken into account for the purposes of an ill–health award under article 12 of this Scheme (award on ill–health retirement) other than any period included by way of enhancement, where—

(i) the award is cancelled under article 50; and

(ii) he remains a member of this Scheme;

(e) if he rejoins this Scheme, on again taking up employment with the Board, any period of service as a former member of the Scheme, in respect of which—

(i) no pension has been paid;

(ii) no refund of pension contributions has been made; and

(iii) no transfer value payment has been made; and

(f) any period of service credited to the Scheme as pensionable service on acceptance of a transfer into the Scheme under Part 12.

(2) The pensionable service of a firefighter may not exceed 45 years.

(3) A person may not—

(a) buy additional service if that would increase his pensionable service to more than 40 years by normal retirement age; or

(b) transfer service into the Scheme if the aggregate of—

(i) that service;

(ii) his prospective service to normal retirement age; and

(iii) any service already accrued in the Scheme,

would exceed 40 years by normal retirement age.

(4) Any additional period of service purchased or in the process of being purchased under Part 11 is reckonable as pensionable service; but where only a portion of the pension contributions payable in respect of a period of additional service have been paid, only the equivalent portion of the period is reckonable as pensionable service.

(5) Subject to paragraph (6), an additional period of service purchased or in the process of being processed under Part 11 is to be taken into account for the purposes of determining—

(a) the amount of pension payable to the firefighter member or to his survivors; and

(b) the amount of service a firefighter member has or may accrue in the Scheme.

(6) An additional period of service is not to be taken into account in assessing—

(a) the amount of the higher tier ill-health pension included in a higher tier ill–health award under Part 3; or

(b) the amount of a death grant under Part 5.

Commencement Information

I56 ANNEX Scheme art. 56 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Non-reckonable service N.I.

57.  The following periods are not reckonable as pensionable service—

(a) any period of unpaid leave, other than a period that is reckonable by virtue of article 58;

(b) any period of service that has been taken into account for the purposes of a pension under article 13 (deferred pension) that has not been cancelled under article 14;

(c) any period of absence resulting from sickness or injury attributable to the person’s misconduct which the Board determine should be unpaid absence;

(d) any period of additional maternity, or adoption leave in respect of which the person entitled has declined to pay the required contributions; and

(e) any period of service that is pensionable service by virtue of any other provision of this Part.

Commencement Information

I57 ANNEX Scheme art. 57 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Reckoning of unpaid period of absence N.I.

58.—(1) A firefighter member may reckon as pensionable service all or part of a period of absence without pay if he elects to pay the pension contributions that he and the Board would have paid in accordance with Part 11 in respect of that period if it had been a period of absence with pay.

(2) An election under paragraph (1) is to be made by notice in writing given to the Board not later than six months from the end of the period of unpaid leave for which contributions are due.

(3) The Board may pay the employer’s pension contributions that would otherwise fall to be paid by the employee as a result of his election.

(4) Contributions falling to be paid by the employee under this article must be paid within six months of the date on which the notice under paragraph (2) is given.

Commencement Information

I58 ANNEX Scheme art. 58 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Reckoning of maternity, paternity and adoption leave, etc N.I.

59.—(1) A female firefighter member is entitled to reckon as pensionable service any period of—

(a) paid maternity leave;

(b) unpaid ordinary maternity leave; and

(c) unpaid maternity leave in respect of which she has paid pension contributions in accordance with article 64.

(2) A firefighter member is entitled to reckon as pensionable service any period of—

(a) paternity leave;

(b) ordinary adoption leave;

(c) paid additional adoption leave; and

(d) unpaid additional adoption leave in respect of which he has paid pension contributions in accordance with article 64.

(3) Where there is a period of pensionable service both before and after a period of maternity or adoption leave in respect of which a person is entitled to pay pension contributions but does not do so, those periods shall be treated for the purposes of this Scheme as if they were continuous.

Commencement Information

I59 ANNEX Scheme art. 59 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Calculation of pensionable service N.I.

60.—(1) Paragraphs (3) to (5) are subject to article 56(2) and (3).

(2) For the purposes of paragraphs (3) and (4), a period which comprises 365 completed days including 29th February shall be treated as a completed year.

(3) The pensionable service of a whole-time firefighter member shall be calculated in accordance with the formula—

; where—

A is the number of completed years in the period; and

B is the number of completed days in any remaining part of a year.

(4) The pensionable service of a part-time regular firefighter member shall be calculated as a proportion of whole-time service by applying the formula—

; where—

A is the person’s weekly contractual hours;

B is the weekly whole-time equivalent conditioned hours; and

C is the period of his part-time service in years (calculated in accordance with the formula in paragraph (1), and with regard to paragraph (2)).

(5) The pensionable service of a retained or volunteer firefighter member for any year or part of a year of his service shall be assessed as a proportion of whole-time service in accordance with the formula—

, where

A is the actual pensionable pay received in that year, and

B is his reference pay for that year.

(6) Where, for the purpose of calculating an award payable to or in respect of a firefighter member—

(a) it is necessary to determine his pensionable service reckonable by reason of service or employment before or after a particular date (“the material date”); and

(b) by virtue of the receipt by the Board of a transfer value payment, he is entitled to reckon a period of pensionable service (“the credited period”) by reason of employment for a period (“the previous employment period”) which includes that date,

the credited period counts as pensionable service reckonable by reason of employment before and after the material date in the same proportion as that between the parts of the previous employment period falling before and after the material date.

Commencement Information

I60 ANNEX Scheme art. 60 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 11 N.I. PENSIONABLE PAY, PENSION CONTRIBUTIONS AND PURCHASE OF ADDITIONAL SERVICE

CHAPTER 1 N.I. PENSIONABLE PAY AND PENSION CONTRIBUTIONS

Pensionable pay N.I.

61.—(1) Subject to paragraph (3) and article 63(3) the pensionable pay of a firefighter member, is the aggregate of—

(a) his pay in relation to the performance of the duties of his role, other than any allowance or emoluments that are paid to him on a temporary basis; and

(b) his permanent emoluments (including, in the case of a retained firefighter, any retaining allowance).

(2) Where a firefighter member surrenders the right to receive part of his pensionable pay in exchange for the provision by the Board of any non–cash benefit, the amount forgone shall continue to be treated as part of his pensionable pay for all purposes of this Scheme (including determining pension contributions and calculating awards).

(3) A firefighter member’s pensionable pay in any tax year shall be taken not to include and amount in excess of the permitted maximum for that year.

(4) For the purposes of this article and article 62, the permitted maximum for a tax year is £108,600; but in relation to a tax year other than the tax year ending in 2007, this is subject to paragraph (5).

(5) Where the retail price index for the month of December in the tax year preceding the tax year in question is higher that it was for the previous December, the permitted maximum for the tax year in question shall be the amount arrived at—

(a) by increasing the permitted maximum for the previous tax year by the same percentage as the percentage increase in the retail price index; and

(b) if the result is not a multiple of £600, by rounding it up to the nearest amount which is a multiple of £600.

(6) The temporary allowances and emoluments referred to in (1)(a) shall include any allowances paid in relation to short-term non-contracted deputising, “acting up”, to a role higher than that to which the firefighter member is contracted, but shall not include any allowances paid in relation to contracted periods of temporary promotion to such roles.

Commencement Information

I61 ANNEX Scheme art. 61 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Final pensionable pay N.I.

62.—(1) For the purpose of calculating pensions under this Scheme, the final pensionable pay of a firefighter member is the aggregate of pensionable pay received in respect of the 365 pensionable pay days ending with the relevant date, but this is subject to the following paragraphs.

(2) Subject to paragraph (3), “the relevant date” for the purposes of paragraph (1)—

(a) in relation to a firefighter member who is entitled to two pensions under article 17, means—

(i) as regards the first pension, the date on which he was last paid at the higher rate (before changing roles and accepting a reduction in pensionable pay);

(ii) as regards the second pension the last day of his membership of the Scheme(24) or, if he dies in service, the date of his death;

(b) in any other case, means the date of the firefighter member’s last day of pensionable service ,or if he dies in service, the date of his death.

(3) Where a firefighter member’s final pensionable pay would have been more than the amount calculated in accordance with paragraph (1) if the relevant date had occurred on the corresponding day in either of the two periods of 365 pensionable pay days preceding the first day of the period of 365 pensionable pay days ending with the relevant date (as defined in paragraph (2) without reference to this paragraph), that corresponding day in whichever of those periods produces the higher amount shall be treated as the relevant date for the purposes of paragraph (1).

(4) Subject to paragraph (7), where a firefighter member is entitled to count only part of a year as a period of membership of the Scheme (“the membership period”), his final pensionable pay is the amount of pensionable pay received in the membership period multiplied by 365 and divided by the number of days in the membership period.

(5) For the purposes of paragraph (1), any reduction of pensionable pay as a result of—

(a) sick leave;

(b) stoppage of pay by way of punishment;

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

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

(e) unpaid periods in respect of which the firefighter member has paid pension contributions; or

(f) unpaid additional maternity leave or additional adoption leave in respect of which pension contributions have been paid,

shall be disregarded.

(6) The final reference pay of a retained or volunteer firefighter shall be determined by reference to the equivalent whole–time rate of pay for a regular firefighter of similar service, role and experience.

(7) A firefighter member’s final pensionable pay in any tax year shall be taken not to include any amount in excess of the figure which is the permitted maximum for that year.

Commencement Information

I62 ANNEX Scheme art. 62 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Pension contributions N.I.

63.—(1) A firefighter member shall pay pension contributions to the Board at the rate of 8.5% of his pensionable pay.

(2) The contributions payable under paragraph (1) may be deducted by the Board from each instalment of pensionable pay as it becomes due, but this is subject to any other method of payment that may be agreed between the Board and the member.

(3) For the purposes of this article, the pensionable pay of a firefighter member during a period of maternity, paternity or adoption leave shall be the pay that the person receives for that period including the value of any statutory maternity, paternity or adoption pay under the Social Security Contributions and Benefits (Northern Ireland) Act 1992(25).

Commencement Information

I63 ANNEX Scheme art. 63 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Optional pension contributions during maternity and adoption leave N.I.

64.—(1) A firefighter member who−

(a) is on maternity or adoption leave, which would not otherwise count as pensionable service under article 62; and

(b) who, for the whole or part of the leave period, is not entitled to receive pay (including any statutory maternity or adoption pay under the Social Security Contributions and Benefits (Northern Ireland) Act 1992),

may elect to pay pension contributions in respect of that leave period.

(2) The contributions shall be calculated by applying article 63 to the pensionable pay (including any statutory maternity or adoption pay under the Social Security Contributions and Benefits (Northern Ireland) Act 1992) received immediately before the start of the unpaid period in question.

(3) Subject to paragraph (6), an election must be made by giving notice in writing to the Board before the expiry of the period of 30 days (or such longer period as the Board may allow) beginning with−

(a) the day on which he returns to work; or

(b) if he does not return to work after the leave period, the day he ceases to be employed by the Board.

(4) On receipt of the notice, the Board shall calculate the amount of contributions due and shall give notice in writing of that amount to the person concerned.

(5) Where the full amount of contributions due has not been paid within six months of the date of the notice given under paragraph (4), the person concerned shall be entitled to reckon as pensionable service such proportion of the period in respect of which contributions were due as the amount of contributions paid bears to the total amount of contributions due.

(6) Where a person dies before the end of the period of 30 days referred to in paragraph (3) without having given the required notice—

(a) he shall be deemed to have given the notice; and

(b) the Board—

(i) shall give to his personal representatives a statement of the amount of contributions due; and

(ii) may collect the contributions by deducting the amount of contributions due from the amount of the death grant payable under Part 5.

Commencement Information

I64 ANNEX Scheme art. 64 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

CHAPTER 2 N.I. PURCHASE OF ADDITIONAL SERVICE

Purchase of additional service N.I.

65.—(1) A person who satisfies the conditions specified in paragraph (2) may, in accordance with this Chapter, purchase additional service for the purpose of securing increased benefits under this Scheme.

(2) The conditions are that the person—

(a) is a firefighter member of the Scheme;

(b) is not a pension credit member; and

(c) would be entitled to reckon less than 40 years’ pensionable service at normal retirement age.

(3) Additional service may be purchased as years or part of a year, but the aggregate of—

(a) the period purchased;

(b) the person’s pensionable service up to the date of the purchase; and

(c) his prospective service from that date to normal retirement age,

must not exceed 40 years.

(4) Additional service may be purchased—

(a) by payment of a lump sum calculated in accordance with tables provided by the Scheme Actuary; or

(b) subject to paragraphs (5) and (6), by deduction from the person’s pensionable pay of periodical contributions of such percentage of that pay as shall be determined by the Scheme Actuary.

(5) The Board may permit a person who is a part–time regular firefighter to purchase additional service by periodical contributions at a rate that bears to the percentage determined by the Scheme Actuary the same proportion as his pensionable pay bears to the pensionable pay of a full–time regular firefighter serving in the same role.

(6) The Board may permit a retained or volunteer firefighter to purchase additional service by periodical contributions; and in such a case it shall calculate the amount of the contributions by applying the rate determined by the Scheme Actuary to the firefighter’s reference pay.

Commencement Information

I65 ANNEX Scheme art. 65 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Election to purchase additional service N.I.

66.—(1) An election to pay a lump sum—

(a) must be made by notice in writing given to the Board not later than 12 months after the date on which the person last became employed by the Board as a firefighter; and

(b) if the sum is not paid within three months after the date on which notice was given, shall be treated as not having been made.

(2) An election to pay periodical contributions must be made by notice in writing given to the Board at least two years before the person’s normal retirement age, but no such election may be made where he and the Board have agreed that he will leave the scheme with an entitlement under any of articles 11, 12, 13, 15 and 16.

(3) Unless paragraph (1)(b) applies, an election under this article—

(a) takes effect on the day on which the written notice is received by the Board; and

(b) is irrevocable once the lump sum has been paid or, as the case may be, the first contribution has been deducted.

Commencement Information

I66 ANNEX Scheme art. 66 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Duration of periodical contributions and premature cessation N.I.

67.—(1) Subject to paragraph (2), where a person has elected under article 66 to pay periodical contributions, they are payable from his next birthday and continue to be payable until normal retirement age.

(2) Paragraph (1) ceases to apply to a person who leaves his employment before normal retirement age—

(a) where he is entitled to a pension under article 13 (deferred pension), on his last day of service;

(b) where he becomes entitled to a second pension under article 17 (entitlement to two pensions), on his last day of service in the second period of employment;

(c) on the date on which he ceases to be employed by the Board; and

(d) on the date on which any contributions election takes effect.

(3) Where a sub-paragraph of paragraph (2) applies, the period of additional service purchased up to the date referred to in that sub-paragraph shall be treated as if it were the period ascertained in accordance with the formula—

, where

A is the number of 60ths of additional service which he elected to purchase;

B is the period in respect of which contributions have been made; and

C is the period in respect of which contributions would, but for the cessation of his employment, have been made in accordance with the election.

(4) The period of additional service calculated in accordance with paragraph (3) shall be treated—

(a) where the person qualifies for an ordinary pension (article 11), as part of the pensionable service on which the ordinary pension is calculated;

(b) where he qualifies for a deferred pension (article 13), as part of the pensionable service on which the deferred pension is calculated;

(c) where he takes member-initiated early retirement (article 15), as part of the award to which the actuarial reduction is applied;

(d) where he takes Board-initiated early retirement (article 16), as part of his pensionable service;

(e) where, on commencing a second period of employment with the Board, he becomes entitled to two pensions (article 17)—

(i) to the extent that it is attributable to the first period of employment, as part of the service on which the first pension is calculated; and

(ii) to the extent that it is attributable to the second period of employment, as part of the service on which the second pension is calculated.

(5) The period of additional service calculated in accordance with paragraph (3) shall not be treated as part of the pensionable service on which—

(a) the amount of any higher tier ill-health pension is calculated under article 12; or

(b) the notional ill-health pension where a survivor’s pension is awarded on his death in service is calculated (article 23).

(6) Additional service purchased by the payment of periodical contributions shall accrue annually in accordance with the contributions paid.

Commencement Information

I67 ANNEX Scheme art. 67 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Discontinuance and resumption of periodical contributions N.I.

68.—(1) The Board may—

(a) at the request of a firefighter member who has elected to purchase additional service by the payment of periodical contributions; and

(b) solely on the grounds of his financial circumstances,

agree to discontinue the making of deductions from his pay by way of such contributions.

(2) Where the firefighter member and the Board agree that deductions should be discontinued for a period not exceeding six months (“the discontinuance period”), the Board shall resume the making of deductions as soon as reasonably practicable after the end of that period or, at the request of the firefighter member, at such time before the end of that period as may be agreed.

(3) Where the firefighter member and the Board agree that deductions should be discontinued for a period of six months or more, the member’s election under article 66 shall be treated as cancelled with effect from the date of the agreement.

(4) The period of additional service purchased up to the date on which the last contribution was deducted shall be treated as if it were the period ascertained in accordance with the formula—

, where

A is the number of 60ths of additional service which the firefighter member elected to purchase;

B is the period in respect of which contributions have been made; and

C is the period in respect of which contributions would have been made in accordance with the election (disregarding for this purpose any deemed cancellation under paragraph (3)).

(5) Subject to paragraph (6), where—

(a) deductions were discontinued under paragraph (2); and

(b) the firefighter member wishes to purchase additional service referable to the discontinuance period,

a deduction of an amount equal to the aggregate of the contributions that would otherwise have been made in respect of that period shall be made on the same occasion as the first resumed deduction is made.

(6) Where the firefighter member’s rate of pay at the end of the discontinuance period is less than at the beginning of that period, deductions in respect of the discontinuance period shall be made at the rate that would have applied if deductions had been made from his salary during that period.

Commencement Information

I68 ANNEX Scheme art. 68 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Periodical contributions in respect of periods of unpaid service or absence N.I.

69.—(1) A firefighter member who—

(a) has elected to purchase additional service in respect of a period of unpaid service or unpaid leave which falls within the period in respect of which contributions are payable in accordance with article 68(1); and

(b) complies with the requirements of paragraph (2),

is entitled to require the Board to treat that period of unpaid service or unpaid leave as a period of pensionable service.

(2) The requirements of this paragraph are that the firefighter member must, not later than one month after the end of the period of unpaid service or leave (as the case may be), require the Board to deduct from his pay an amount equal to the aggregate of the contributions that would have been made in respect of that period if it had been a period of paid service.

(3) In paragraphs (1) and (2) “unpaid leave” means adoption leave, additional adoption leave, additional maternity leave or ordinary maternity leave or other absence without pay (including absence while participating in a strike).

(4) Contributions payable under paragraph (2) may be paid—

(a) during the unpaid leave period; or

(b) within six months of returning to duty after the end of that period; or

(c) within such longer period as the Board may allow.

Commencement Information

I69 ANNEX Scheme art. 69 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Effect of purchasing additional service by lump sum payment N.I.

70.—(1) Subject to paragraph (2), where a period of additional service has been purchased by way of a lump sum payment, the firefighter member’s pensionable service shall be increased by that period as regards any award payable to him under this Scheme.

(2) A period of additional service purchased by way of a lump sum payment shall not be treated as part of the pensionable service on which the amount of any higher tier ill-health pension is calculated under article 12.

(3) If the firefighter member takes member-initiated early retirement the period of additional service shall be part of the total to which the actuarial reduction is applied under article 15.

(4) If the firefighter member takes Board-initiated early retirement, the period of additional service shall be part of the pensionable service on which the pension is calculated under article 16.

Commencement Information

I70 ANNEX Scheme art. 70 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 12 N.I. TRANSFERS INTO AND OUT OF THE SCHEME

CHAPTER 1 N.I. INTERPRETATION OF PART 12 AND ENTITLEMENT TO TRANSFER VALUE PAYMENT

Interpretation of Part 12 N.I.

71.  In this Part—

“guaranteed cash equivalent transfer value payment” means a payment of the description mentioned in article 74(2); and

“public sector transfer arrangements” means arrangements approved by HM Treasury as providing reciprocal arrangements for the payment and receipt of transfer values between this Scheme and other occupational pension schemes.

Commencement Information

I71 ANNEX Scheme art. 71 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Entitlement to transfer value payment N.I.

72.—(1) This Part supplements the rights conferred by Chapter IV of Part IV of the 1993 Act (transfer values) (“Chapter IV”).

(2) A firefighter member or deferred member—

(a) to whom Chapter IV applies(26); and

(b) who is not a pension credit member or pensioner member of this Scheme,

is entitled to require the payment of a transfer value in respect of the rights to benefit that have accrued to or in respect of him under this Scheme.

(3) Subject to the provisions of this Part, any former firefighter member, other than a pensioner member, is entitled to require such a payment as if such rights had accrued to or in respect of him by reference to the pensionable service he is entitled to count under this Scheme (and references in this Part to his accrued rights or benefits are to be read accordingly).

(4) Paragraph (3) does not apply if the contributions the former member has paid during the period of service ending with his ceasing to be a firefighter member are refunded under article 18 and, where applicable, in accordance with Chapter V of Part IV of the 1993 Act.

(5) Paragraphs (2) and (3) do not apply to rights that are directly attributable to a pension credit.

Commencement Information

I72 ANNEX Scheme art. 72 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

CHAPTER 2 N.I. TRANSFERS OUT OF THE SCHEME

Applications for statements of entitlement N.I.

73.—(1) A member who requires a transfer value payment to be made must apply in writing to the Board for a statement of the amount of the cash equivalent of the member’s accrued benefits under the Scheme at the guarantee date (“a statement of entitlement”).

(2) In this Chapter, “the guarantee date” means any date that—

(a) falls within the required period;

(b) is chosen by the Board;

(c) is specified in the statement of entitlement; and

(d) is within the period of thirty days ending with the date on which the member is provided with the statement of entitlement.

(3) In counting the period of thirty days referred to in paragraph (2)(d), Saturdays, Sundays, Christmas Day, New Year’s Day and Good Friday are excluded.

(4) In paragraph (2) “the required period” means—

(a) the period of three months beginning with the date of the member’s application for a statement of entitlement; or

(b) such longer period (not exceeding six months beginning with that date) as may reasonably be required if, for reasons beyond the control of the Board, the requisite information cannot be obtained to calculate the amount of the cash equivalent.

(5) The member may withdraw the application for a statement of entitlement by notice in writing at any time before the statement is provided.

(6) Where, in any period of twelve consecutive months, a member—

(a) has made, and not withdrawn, two applications for a statement of entitlement; and

(b) makes a third (or subsequent) application;

the Board shall not be required to entertain the application if it is not accompanied by a payment of such amount as the Board may reasonably require.

Commencement Information

I73 ANNEX Scheme art. 73 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Applications for transfer value payments N.I.

74.—(1) A member who has applied for and received a statement of entitlement under article 73 may apply in writing to the Board for a transfer value payment to be made.

(2) On making such an application a member becomes entitled to payment of an amount equal, or amounts equal in aggregate, to the amount specified in the statement of entitlement (or such other amount as may be payable by virtue of paragraph (9)).

(3) An application under paragraph (1) must be made before the end of the period of three months beginning with the guarantee date, and the payment must be made no later than—

(a) six months after that date; or

(b) if it is earlier, the date on which the member reaches normal benefit age.

(4) The application must specify the pension scheme or other arrangement to which the payment or payments should be applied.

(5) Subject to paragraph (6), an application by a person who is entitled to apply for a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only be made before—

(a) the beginning of the period of one year ending with the date on which the member reaches normal benefit age; or

(b) the end of the period of six months beginning with the day after that on which the member’s pensionable service ends, provided that service ends at least one year before normal benefit age,

whichever is the later.

(6) An application for a transfer value payment to be made under public sector transfer arrangements may only be made—

(a) before the first anniversary of the day on which the member becomes eligible to be an active member of the scheme to which the transfer is to be made; and

(b) before the member reaches normal benefit age.

(7) An application by a person who is not entitled to apply for a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only be made—

(a) on or before the first anniversary of the day on which the applicant ceases to be an active member of this Scheme; and

(b) before the member reaches normal benefit age.

(8) An application under this article may be withdrawn by notice in writing, unless an agreement for the application of the whole or part of the guaranteed cash equivalent transfer value payment has been entered into with a third party before the notice is given.

(9) If the payment is made later than six months after the guarantee date, the amount of the payment to which the member is entitled must be increased by—

(a) the amount by which the amount specified in the statement of entitlement falls short of the amount it would have been if the guarantee date had been the date on which the payment is made; or

(b) if it is greater and there was no reasonable excuse for the delay in payment, interest on the amount specified in the statement of entitlement, calculated on a daily basis over the period from the guarantee date to the date when the payment is made at an annual rate of one per cent above base rate.

(10) In this article—

“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in descending order of sequence of seven, is fourth in the sequence; and

“the reference banks” means the seven largest persons for the time being who—

(a)

have permission under Part IV of the Financial Services and Markets Act 2000 (permission to carry on regulated activities)(27) to accept deposits;

(b)

are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and

(c)

quote a base rate in sterling,

and for the purpose of this definition the size of a person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in Article 4 of the Companies (Northern Ireland) Order 1986 (“subsidiary”, “holding company” and “wholly owned subsidiary”))(28), as shown in the audited end-of-year accounts last published before that time.

Commencement Information

I74 ANNEX Scheme art. 74 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Ways in which transfer value payments may be applied N.I.

75.—(1) A member who is entitled to a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only require the Board to apply the guaranteed cash equivalent transfer value payment in one or more of the ways permitted under section 91 of that Act.

(2) A member who is not entitled to a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only require the Board to apply the guaranteed cash equivalent transfer value payment in one of the ways permitted under section 91 of that Act.

(3) The whole of the guaranteed cash equivalent transfer value payment must be applied, unless paragraph (3) applies.

(4) The benefits attributable to—

(a) the member’s accrued rights to a guaranteed minimum pension; or

(b) the member’s accrued rights attributable to service in contracted-out employment on or after 6th April 1997,

may be excluded from the guaranteed cash equivalent transfer value payment if section 92(2) of the 1993 Act applies (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the member’s other rights).

(5) A transfer payment may only be made to—

(a) a pension scheme that is registered under Chapter 2 of Part 4 of the Finance Act 2004; or

(b) an arrangement that is a qualifying recognised overseas pension scheme for the purposes of that Part(29).

Commencement Information

I75 ANNEX Scheme art. 75 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Calculating amounts of transfer value payments N.I.

76.—(1) Subject to paragraph (3), the amount of the guaranteed cash equivalent transfer value payment is to be calculated in accordance with guidance and tables provided by the Scheme Actuary for use at the guarantee date.

(2) In preparing those tables the Scheme Actuary must use such factors as he considers appropriate, having regard to section 93 of the 1993 Act and regulations under that Act (whether or not the payment is in respect of a person entitled to a guaranteed cash equivalent transfer value payment under that Act).

(3) If the amount calculated in accordance with paragraph (1) is less than the minimum transfer value, the amount of the guaranteed cash equivalent transfer value payment is to be equal to that value instead.

(4) In paragraph (3) “the minimum transfer value”, in relation to any person, means the sum of—

(a) any transfer value payments that have been made to the Scheme in respect of him; and

(b) any contributions paid by him under article 63.

(5) If the transfer value payment is made under public sector transfer arrangements, the amount of the transfer value payment is calculated—

(a) in accordance with those arrangements rather than paragraphs (1) to (3);and

(b) by reference to the guidance and tables provided by the Scheme Actuary for the purposes of this paragraph that are in use on the date used for the calculation.

Commencement Information

I76 ANNEX Scheme art. 76 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Effect of transfers-out N.I.

77.  Where a transfer value payment is made under this Chapter in respect of a person’s rights under this Scheme, those rights are extinguished.

Commencement Information

I77 ANNEX Scheme art. 77 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

CHAPTER 3 N.I. TRANSFERS INTO THE SCHEME

Applications for acceptance of transfer value payment from another scheme N.I.

78.—(1) Subject to the provisions of this Part, a firefighter member may apply for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of him under—

(a) another occupational pension scheme registered under Chapter 2 of Part 4 of the Finance Act 2004;

(b) an arrangement that is a qualifying recognised overseas pension scheme for the purposes of that Part(30); or

(c) a personal pension scheme,

to be accepted by the Board for the purposes of this Scheme.

(2) Paragraph (1) does not apply to rights that are directly referable to a pension credit.

(3) Paragraph (1) does not apply if the member is on unpaid absence that does not count as pensionable service.

Commencement Information

I78 ANNEX Scheme art. 78 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Procedure for applications under article 78 N.I.

79.—(1) An application under article 78—

(a) must be made in writing;

(b) must specify the scheme or arrangement from which the transfer value payment is to be made and the anticipated amount of the payment; and

(c) subject to paragraphs (2), must be made—

(i) before the beginning of the period of one year ending with the date on which the member reaches normal retirement age; and

(ii) in the case of a transfer value payment from a non-occupational pension scheme, during the period of one year beginning with the day on which the member becomes eligible to be a firefighter member, or such longer period as the Board may allow.

(2) In the case of a transfer value payment to be made under public sector transfer arrangements, the application under article 78—

(a) must be made during the period of one year beginning with the day on which the member becomes eligible to be a firefighter member, or such longer period as the Board may allow; and

(b) must be received by the Board before the applicant reaches the age which is the normal pension age under the scheme by which the transfer value payment is to be made.

Commencement Information

I79 ANNEX Scheme art. 79 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Acceptance of transfer value payments N.I.

80.—(1) Subject to paragraph (3) and paragraphs (2) and (3) of article 56 (reckoning of pensionable service), where an application is duly made by a member under article 78, the Board may accept the transfer value payment.

(2) If the Board accepts the payment, the member is entitled to count the period calculated in accordance with article 81 as pensionable service for the purposes of this Scheme.

(3) The Board may not accept a transfer value payment if—

(a) it would be paid otherwise than under public sector transfer arrangements;

(b) it would be applied in whole or in part in respect of the member’s or the member’s spouse’s or civil partner’s entitlement to a guaranteed minimum pension; and

(c) it is less than the amount required for that purpose, as calculated in accordance with guidance and tables prepared by the Scheme Actuary for the purposes of this paragraph.

Commencement Information

I80 ANNEX Scheme art. 80 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Calculation of transferred-in pensionable service N.I.

81.—(1) Subject to paragraph (3), the period of pensionable service that a member is entitled to count under article 80(2) shall be calculated as at the date on which the transfer value payment is received by the Board and in accordance with guidance and tables provided by the Scheme Actuary for the purpose.

(2) For the purposes of that calculation, the member’s pensionable earnings are to be taken to be the amount of those earnings as at—

(a) two months after the application under article 78 is received; or

(b) the date on which the transfer value payment is received,

whichever is the later; and, in a case where the transfer value payment is received earlier than two months after that application is received, any necessary adjustment shall be made to that calculation to reflect any change in the amount of those earnings.

(3) If the transfer payment is accepted under public sector transfer arrangements, the period that the member is entitled to count shall be calculated—

(a) subject to paragraph (4), in accordance with those arrangements; and

(b) by reference to the guidance and tables provided by the Scheme Actuary for the purposes of this paragraph, that are in use on the date that is used by the transferring scheme for calculating the transfer value payment.

(4) If the period that the member would be entitled to count would be greater if the transfer value payment were accepted otherwise than under public sector transfer arrangements—

(a) those arrangements shall not apply to the extent that they provide for the calculation of the period, and

(b) paragraph (1) shall apply instead.

Commencement Information

I81 ANNEX Scheme art. 81 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

CHAPTER 4 N.I. MIS-SOLD PENSIONS AND RESTITUTION PAYMENTS

Interpretation of Chapter 4 N.I.

82.—(1) In this Chapter—

“calculated amount” means the amount which, in accordance with article 84, the Board calculates would need to be made as a restitution payment in respect of the firefighter concerned;

“methods and assumptions” means the methods and assumptions notified by the Scheme Actuary for the calculation of cash equivalent values for occupational pension schemes; and

“relevant period”, in relation to a firefighter, means the total of any periods of opted-out and, where appropriate, transferred-out service.

(2) For the purposes of this Chapter—

(a) a person shall be taken to have opted out if he had made a contributions election and for any period during which he was a firefighter he instead made contributions to a personal pension scheme; and

(b) a person shall be taken to have transferred out if the Board has made a transfer value payment in respect of him under Chapter 2 of this Part to the administrator of a personal pension scheme.

Commencement Information

I82 ANNEX Scheme art. 82 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Mis-sold pensions N.I.

83.—(1) This article applies to a firefighter who—

(a) has opted out or transferred out, or both; and

(b) has suffered actionable loss as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986 or section 150 of the Financial Services and Markets Act 2000(31) (actions for damages in respect of contraventions of rules etc made under the Act).

(2) A firefighter to whom this article applies who has given notice—

(a) under article 9 cancelling his contributions election; or

(b) under article 59(7) of the 2007 Scheme (cancellation of election not to pay contributions),

may give written notice to the Board that he wishes it to accept a transfer value payment in order to create or restore his pensionable service.

(3) Paragraph (4) or (5) applies where, within twelve months of the date of a notice given under paragraph (2) or such longer period as the Board may allow, the Board has accepted a transfer value payment in relation to the firefighter who gave the notice (whether or not he has ceased to be a firefighter after the date of the notice) not exceeding the calculated amount.

(4) Where the amount of the transfer value payment is equal to the calculated amount—

(a) the whole of the relevant period shall be treated as pensionable service; and

(b) for the purposes of calculating any award under this Scheme, the firefighter who gave the notice shall be treated as having made pension contributions throughout that period.

(5) Where the amount of the transfer value payment is less than the calculated amount—

(a) the Board shall, in accordance with the methods and assumptions, calculate the period of pensionable service that the transfer value payment represents, and treat that period as pensionable service;

(b) for the purposes of calculating any award under this Scheme, the firefighter who gave the notice shall be treated as having made pension contributions throughout that period; and

(c) that period shall be treated as a continuous period with the same final date as the final date of the relevant period.

(6) Where a firefighter who is being credited under paragraph (4) or (5) with a period of pensionable service has previously been credited, in respect of the relevant period, with—

(a) an additional period of pensionable service calculated in accordance with this Part, or

(b) an additional period of reckonable service calculated in accordance with Part 4 of Schedule 6 to the 2007 Scheme (amount of transfer value),

the Board may adjust the amount of the transfer value payment that it accepts under this article to ensure that no part of the additional period of pensionable or reckonable service that was previously credited is included in the period of pensionable service credited under paragraph (4) or (5).

Commencement Information

I83 ANNEX Scheme art. 83 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Calculation of amount of restitution payment N.I.

84.—(1) The Board shall, in accordance with paragraph (2), calculate the restitution payment that would need to be made to it in respect of a person to whom article 83 applies to create or restore his position to what it would have been if he had not opted-out or, where relevant, transferred-out.

(2) The restitution payment is an amount equal to the sum of—

(a) the capitalised value at the material date, determined in accordance with the methods and assumptions, which would produce a service credit equal to his total period of opted-out service, including the capitalised value of any rights under the Pensions (Increase) Act (Northern Ireland) 1971(32) and the Pensions (Increase) (Northern Ireland) Order 1974(33); and

(b) in the case of a firefighter who also transferred out, the greater of—

(i) any transfer value paid by the Board to the administrator of a personal pension scheme in respect of the firefighter’s transferred-out service under Chapter 2 of this Part, increased by interest calculated at a rate approved by the Scheme Actuary over the period from the date of payment of that transfer value to the assumed calculation date; and

(ii) the cash equivalent transfer value that would be payable by the Board in respect of that transferred-out service if it were to pay a cash equivalent transfer value in respect of that service determined in accordance with the methods and assumptions applicable immediately after the assumed calculation date.

(3) In this article—

“assumed calculation date” means the date on which it is assumed, for the purpose of calculating a restitution payment, that a transfer value will be paid to the Board; and

“material date” means the date on which the Board receives a notice under article 83.

Commencement Information

I84 ANNEX Scheme art. 84 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 13 N.I. FIREFIGHTERS’ PENSION FUND

Firefighters’ Pension Fund: payments, receipts and transfers N.I.

85.—(1) The Firefighters’ Pension Fund established and maintained by the Board for the purposes of the 2007 Scheme (“the FPF”), shall be used also for the purposes of payments and receipts required to be made by or under any provision of this Scheme.

(2) Without prejudice to the generality of paragraph (1), there shall be credited to the FPF or, where a transfer is made to the FPF from any other fund maintained by the Board, credited to the FPF and debited to that other fund—

(a) sums receivable from firefighters in respect of periods treated as reckonable by virtue of article 58 (reckoning of periods of unpaid leave or unauthorised absence);

(b) sums receivable under article 79 (receipt of transfer value payments);

(c) sums receivable from an English, Scottish or Welsh fire and rescue authority by way of transfer value payments in respect of persons who take up employment with the Board; and

(d) amounts of the descriptions mentioned in paragraphs (2) and (3) of article 86.

(3) Without prejudice to the generality of paragraph (1), there shall be payable out of the FPF or, if a transfer is made from the FPF to any other fund maintained by the Board, debited to the FPF and credited to that other fund—

(a) sums payable under article 18 (repayment of aggregate of employee’s contributions),

(b) awards payable under any provision of this Scheme (including the commuted portion of a pension to which article 19 (commutation: general) applies); and

(c) sums payable under Chapter 2 of Part 12 by way of transfer value payments.

(4) Every amount paid or repaid to or by the Board under this Part shall be credited or, as the case may be, debited, to their FPF.

(5) In this Part—

(a) references to the total amount payable out of the Board’s FPF do not include references to any amount which the Department required the Board to pay to it under any of articles 89 to 92;

(b) references to the total amount credited to the Board’s FPF do not include references to any amount which the Department pays to the Board for crediting to their FPF under any of articles 89 to 92.

Commencement Information

I85 ANNEX Scheme art. 85 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Payments and transfers into Firefighters’ Pension Fund N.I.

86.—(1) The Board shall make transfers into its FPF in accordance with the following paragraphs.

(2) In each financial year beginning with the financial year ending on 31st March 2007, the Board shall, by transfer to its FPF from any other fund maintained by it, make a contribution towards the discharge of its future liability for the payment of pensions under this Scheme.

(3) The amount of the contribution under paragraph (2) shall be such percentage of the Board’s estimate of the aggregate of the pensionable pay, as regards the year in respect of which the contribution is made, of those firefighters employed by the Board who are required to make pension contributions in that year, as shall have been determined and notified to it for that year by the Department.

(4) In respect of each firefighter employed by the Board who retires with an entitlement to immediate payment of a higher tier ill-health pension under article 12, the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the higher tier ill-health charge applicable in respect of that pension.

(5) In respect of each firefighter employed by the Board who retires—

(a) with an entitlement to immediate payment of a lower tier ill-health pension under article 12; and

(b) with no entitlement to a higher tier ill-health pension,

the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the lower tier ill-health charge applicable in respect of that pension.

(6) The amount to be transferred under paragraph (2) or (3) may be transferred in one complete payment or in three equal instalments.

(7) If the amount to be transferred under paragraph (3) or (4) is to be transferred in one complete payment, the payment shall be transferred-

(a) on the date on which the employee retires; or

(b) if the employee retired before the date on which this Order comes into operation, as soon as reasonably practicable after the date on which it comes into operation.

(8) If the amount to be transferred under paragraph (3) or (4) is to be paid in instalments—

(a) the first instalment shall be transferred—

(i) on the date on which the employee retires; or

(ii) if the employee retired before the date on which this Order comes into operation, as soon as reasonably practicable after the date on which it comes into operation; and

(b) the second instalment shall be transferred on 1st April in the financial year that follows the financial year in which the first instalment was transferred; and

(c) the third instalment shall be transferred on 1st April in the financial year that follows the financial year in which the second instalment was transferred.

(9) Where a pension is paid under article 16 (Board-initiated early retirement), an amount equal to the difference between the amount of the pension paid and the amount that would have been paid had a pension been payable from the same date under article 15 (member-initiated early retirement), shall be transferred to the FPF from any other fund maintained by the Board.

Commencement Information

I86 ANNEX Scheme art. 86 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Transfers from Firefighters’ Pension Fund N.I.

87.—(1) Where, in consequence of a review under article 49—

(a) a higher tier ill-health pension is cancelled before all the instalments of the higher tier ill-health charge in respect of that pension have been transferred in accordance with article 86; and

(b) a lower tier ill-health pension continues to be paid,

the amount referred to in paragraph (2) shall be transferred from the FPF to any other fund maintained by the Board.

(2) The amount is an amount equal to the difference between—

(a) the aggregate of such instalments of the higher tier ill-health charge as have been transferred in accordance with article 86; and

(b) the aggregate amount that would have been transferred if—

(i) the lower tier ill-health charge had always applied in respect of the pension; and

(ii) instalments of that charge had been transferred on the dates on which instalments of the higher tier ill-health charge were transferred.

(3) For the purposes of ascertaining the amount to be transferred in accordance with paragraph (2), the Board shall request the Department to determine the amount of the notional lower tier ill-health charge in respect of the pension concerned.

(4) Where a person declines an offer of employment under article 50(3)(b) and does not again take up employment with the Board—

(a) paragraph (2) or, as the case may be, paragraph (3) of article 86 shall be disregarded in his case (to the extent that it remains to be complied with); and

(b) the Board—

(i) shall not make any transfer into the FPF in respect of him as regards any time after the date on which it receives notice that the offer has been rejected; and

(ii) shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been terminated.

(5) Where—

(a) a higher tier ill-health pension or a lower tier ill-health pension is wholly and permanently withdrawn under Part 9; and

(b) the former recipient of that pension does not again take up employment with the Board,

paragraph (2) or, as the case may be, paragraph (3) of article 86 shall be disregarded in his case (to the extent that it remains to be complied with); and the Board shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been cancelled.

Commencement Information

I87 ANNEX Scheme art. 87 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Excess amounts: information N.I.

88.—(1) Beginning with the financial year ending on 31st March 2007, the Board shall, in relation to each financial year, send the following information in writing to the Department—

(a) the total amount that the Board estimates will be payable out of its FPF in that year;

(b) the total amount that the Board estimates will be credited to its FPF in that year;

(c) the Board’s un-audited statement of accounts for that year, prepared and approved in accordance with paragraph 15(2) of Schedule 1 to the Fire and Rescue Service (Northern Ireland) Order 2006;

(d) the Board’s statement of accounts for that year, as it is after the Board’s auditor issues his certificate and opinion, including or together with that certificate and opinion;

(e) the total amount payable out of the Board’s FPF in that year; and

(f) the total amount credited to the Board’s FPF in that year.

(2) In relation to the financial year ending on 31st March 2007, the Board shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department six weeks after the coming into operation of this Order (“the initial estimate”).

(3) In relation to each financial year ending on or after 31st March 2008, the Board—

(a) shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department in September in the financial year before the year in question (“the estimate”); and

(b) if the Board revise the information referred to in those sub-paragraphs after it sends the estimate to the Department, may send that revised information to the Department in September during the year in question (“the revised estimate”).

(4) The Board shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Department in July in the financial year following the year in question (“the un-audited information”).

(5) The Board shall send to the Department as soon as reasonably practicable after the Board’s auditor issues his certificate and opinion on the Board’s accounts for the year in question (“the audited information”)—

(a) the information referred to in sub-paragraph (d) of paragraph (1); and

(b) if the Board revise the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Department, that information as revised.

(6) For the purposes of this article, the auditor issues his certificate and opinion when, in accordance with paragraph 15(4) of Schedule 1 to the Fire and Rescue Services (Northern Ireland) Order 2006—

(a) he enters on the Board’s statement of accounts for the relevant year—

(i) a certificate that he has completed the audit; and

(ii) his opinion on the statement; or

(b) where he makes a report to the Board at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.

Commencement Information

I88 ANNEX Scheme art. 88 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Excess amounts: estimated deficits N.I.

89.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year, it shall pay to the Board an amount equal to the likely deficit.

(2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

(a) the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year; and

(b) the likely deficit is more than—

(i) the amount paid or payable by it to the Board by virtue of paragraph (1) in relation to the relevant year; or

(ii) where no such amount was paid or payable by it, zero,

it may pay to the Board such amount as it thinks fit.

(3) The aggregate of the amounts paid to the Board under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely deficit for that year.

(4) Where the Department pays an amount to the Board under paragraph (2), any amount paid or payable to it in relation to the year in question under article 90(1) shall not be payable and, if already paid, the Department shall repay it to the Board.

(5) An amount payable to the Board under paragraph (1) shall be paid in July in the year in question.

(6) Any amount payable or repayable by the Department to the Board under paragraph (2) or (4) shall be paid or repaid before the end of the year in question.

Commencement Information

I89 ANNEX Scheme art. 89 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Excess amounts – estimated surpluses N.I.

90.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of its FPF in that year, it shall require the Board to pay to it an amount equal to the likely surplus.

(2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

(a) the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of the Board’s FPF in that year; and

(b) the difference between those total amounts is more than—

(i) the amount paid or payable by the Board to it under paragraph (1) in relation to the year in question; or

(ii) where no such amount was paid or payable by the Board, zero,

it may require the Board to pay to it such amount as it may by notice specify.

(3) The aggregate of the amounts paid to the Department under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely surplus for that year.

(4) Where the Department requires the Board to pay an amount to it by virtue of paragraph (2), any amount paid or payable by the Department to the Board under article 89(1), shall not be payable and, if already paid, the Board shall repay it to the Department.

(5) The Department shall give to the Board, on or before 3rd March in the year in question, written notice of the amount of any payment that it requires the Board to make under paragraph (1) or (2).

(6) An amount payable or repayable by the Board to the Department under paragraph (1), (2) or (4) shall be paid or repaid in March in the year in question.

Commencement Information

I90 ANNEX Scheme art. 90 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Excess amounts – actual deficits N.I.

91.—(1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question exceeds the total amount likely to be credited to the Board’s FPF in that year—

(a) where the likely deficit (“the un-audited deficit”) exceeds the total of any amounts paid or payable to the Board in relation to that year under article 89(1) or (2) (“the article 89 total”), it shall pay to the Board the amount of the un-audited deficit less the article 89 total;

(b) where the un-audited deficit is less than the article 89 total, the amount of the article 89 total less the un-audited deficit shall not be payable under article 89(1) or (2) and, if already paid, the Board shall repay that amount to the Department;

(c) where no amount was paid or payable by it to the Board in relation to the year in question under article 89(1) or (2), it shall pay to the Board the amount of the un-audited deficit; and

(d) any amount paid or payable to it in relation to that year under article 90(1) or (2), shall not be payable and, if already paid, the Department shall repay it to the Board.

(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount paid or payable out of the Board’s FPF in the year in question exceeds the total amount credited to its FPF in that year—

(a) where the difference between those total amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Board in relation to that year under paragraph (1)(a) or (c) or article 89(1) or (2) (“the un-audited total”), it shall pay to the Board the amount of the audited deficit less the un-audited total;

(b) where the audited deficit is less than the un-audited total, the amount of the un-audited total less the audited deficit shall not be payable under paragraph (1)(a) or (c) or article 89(1) or (2) and, if already paid, the Board shall repay it to the Department;

(c) where no amount was paid or payable by it to the Board in relation to the year in question under paragraph (1)(a) or (c) or article 89(1) or (2), it shall pay to the Board the amount of the audited deficit; and

(d) any amount paid or payable to it in relation to the year in question under article 90(1) or (2) or article 92(1)(a) or (c), shall not be payable and, if already paid, the Department shall repay it to the Board.

(3) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (1), shall be paid or repaid in July in the financial year following the year in question (“the second year”).

(4) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (2), shall be paid or repaid in July in the financial year following the second year.

Commencement Information

I91 ANNEX Scheme art. 91 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Excess amounts – actual surpluses N.I.

92.—(1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount paid out of the Board’s FPF in that year—

(a) where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to it by the Board in relation to that year under article 90(1) or (2) (“the article 90 total”), it shall require the Board to pay to it the amount of the un-audited surplus less the article 90 total;

(b) where the un-audited surplus is less than the article 90 total, the amount of the article 90 total less the un-audited surplus shall not be payable under article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

(c) where no amount was paid or payable to it by the Board in relation to the year in question under article 90 (1) or (2), it shall require the Board to pay to it the amount of the un-audited surplus; and

(d) any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2), shall not be payable and, if already paid, the Board shall repay it to the Department.

(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount payable out of the Board’s FPF in that year—

(a) where the difference between those total amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to it by the Board in relation to that year under paragraph (1)(a) or (c) or article 90 (1) or (2) (“the un-audited article 90 total”), it shall require the Board to pay to it out of its FPF the amount of the audited surplus less the un-audited article 90 total;

(b) where the audited surplus is less than the un-audited article 90 total, the amount of the un-audited article 90 total less the audited surplus shall not be payable under paragraph (1)(a) or (c) or article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

(c) where no amount was paid or payable to it by the Board in relation to the year in question under paragraph (1)(a) or (c) or article 90 (1) or (2), it shall require the Board to pay to it the amount of the audited surplus; and

(d) any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2) or article 91(1)(a) or (c) shall not be payable and, if already paid, the Board shall repay it to the Department.

(3) The Department shall give to the Board, on or before 3rd July in the financial year after the year in question (“the second year”), written notice of the amount of the payment that it requires the Board to make under paragraph (1)(a) or (c).

(4) An amount payable or repayable by the Board to the Department, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.

(5) The Department shall give to the Board, on or before 3rd July in the financial year that is the second financial year after the year in question (“the third year”), written notice of the amount of any payment that it requires the authority to make under paragraph (2)(a) or (c).

(6) An amount payable or repayable by the Board to the Department, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.

Commencement Information

I92 ANNEX Scheme art. 92 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Duty to provide information N.I.

93.—(1) The Board shall provide the Department with such information relevant to the exercise of its functions under this Part as it may, by written notice to the Board, require.

(2) The Board shall respond to a request under paragraph (1) within such period as the Department shall specify in its notice under that paragraph, or such longer period as it may in any particular case allow.

Commencement Information

I93 ANNEX Scheme art. 93 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Duty to have regard to guidance N.I.

94.  The Board shall have regard to such guidance as may be issued by the Department from time to time for the purposes of this Part.

Commencement Information

I94 ANNEX Scheme art. 94 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 14 N.I. PAYMENT OF AWARDS

Deduction of tax and lifetime allowance charge N.I.

95.  Where any payment that the Board is required to make under this Scheme is chargeable to tax or subject to a lifetime allowance charge under the Finance Act 2004(34) it shall deduct the amount of tax charged or to be recovered from the payment.

Commencement Information

I95 ANNEX Scheme art. 95 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Payment of awards N.I.

96.—(1) Subject to paragraph (2), while an award is payable under this Scheme it shall be paid monthly in arrears.

(2) The Board may—

(a) delay payment, in whole or part, to the extent necessary for determining any question as to its liability; and.

(b) where it is of the opinion that, by reason of the amount of the award, its payment monthly in arrears would be impracticable, discharge its liability in respect of it by making payments at such reasonable intervals as it thinks fit.

(3) Lump sums under Part 5 and, subject to paragraphs (4) and (5), pensions under Part 4 are payable from the day after the date of the death.

(4) A pension under Part 4 in respect of a posthumous child is payable from the date of his birth.

(5) Where—

(a) the Board is not informed of the death of a pensioner; and

(b) a pension to which he was entitled has continued in payment,

the Board may recover all or part of the overpayment, as it thinks fit; and may recover it by set-off against any other pension payable under this Scheme in respect of the deceased.

(6) Where a person is entitled under article 18 to the repayment of his aggregate pension contributions, the Board is not obliged to make payment—

(a) until the expiration of a year from the date of his retirement; or

(b) until he requests payment,

whichever is the earlier.

Commencement Information

I96 ANNEX Scheme art. 96 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Pensions under more than one contract N.I.

97.  Where a person is a member of this Scheme in respect of more than one contract of employment, each employment shall be treated separately for pension purposes.

Commencement Information

I97 ANNEX Scheme art. 97 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Payments for minors and persons incapable of managing their affairs N.I.

98.—(1) Any sum payable to a minor in respect of an award may, if the Board thinks fit, be paid to such other person as it may determine, who shall, in accordance with any directions given by the Board, apply it for the minor’s benefit.

(2) If it appears to the Board that a person entitled to payment of an award is, by reason of mental disorder or otherwise, incapable of managing his affairs—

(a) it may pay the award or any part of it to a person having the care of the person entitled, or such other person as it may determine; and

(b) insofar as it does not pay the award in that manner, it may apply it in such manner as it thinks fit for the benefit of the person entitled or his dependants.

Commencement Information

I98 ANNEX Scheme art. 98 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Payment of awards; further supplementary provision N.I.

99.—(1) On the death of a person to whom there was due, in respect of an award, a sum not exceeding the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967(35), the Board may, without requiring the production of probate or any other proof of entitlement—

(a) where only one person appears to be beneficially entitled to the personal estate of the deceased, pay the sum to that person; or

(b) in any other case, either pay the sum to one of the persons appearing to be so entitled or distribute it among all or any of them in such proportions as the Board may determine.

(2) An assignment of, or charge on, an award is void to the extent that it is in favour of a person other than a dependant of the person entitled to the award.

(3) On the bankruptcy of a person entitled to an award, the award does not pass to any trustee or other person acting on behalf of the creditors.

(4) Subject to paragraphs (5) and (6), where as a result of fraud, theft or negligence on the part of a firefighter in connection with his employment, there has been a loss to the funds of the Board, the Board may withhold all or part of any sums becoming due to him from the Board in respect of an award.

(5) The total amount withheld under paragraph (4) must not exceed the amount of the loss; and in the event of any dispute as to the amount of the loss, nothing may be withheld unless the loss has become recoverable from the person entitled to the award under the order of a competent court.

(6) There shall not in any case be withheld any part of a sum due that is not attributable to service as an employee of the Board.

(7) Where an amount is withheld under paragraph (4), the Board shall provide the person entitled to the award with a certificate showing the amount withheld.

Commencement Information

I99 ANNEX Scheme art. 99 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

PART 15 N.I. MISCELLANEOUS PROVISIONS

Guaranteed minimum pensions, etc. N.I.

100.—(1) Subject to paragraph (8), paragraphs (2) to (5) apply where a member has an entitlement to a guaranteed minimum pension under section 10 of the 1993 Act (his “guaranteed minimum”).

(2) If, apart from this article—

(a) no pension would be payable to the member under this Scheme; or

(b) the weekly rate of the pension payable would be less than his guaranteed minimum,

a pension, the weekly rate of which is equal to his guaranteed minimum, is payable to the member for life from the date on which he reaches state pensionable age.

(3) Subject to paragraph (4) if, when the member reaches state pensionable age—

(a) he is still in employment which entitles him to be a member of this Scheme (“scheme employment”); or

(b) where he is not in scheme employment, he consents to a postponement of his entitlement under paragraph (2),

paragraph (2) does not apply until he leaves employment.

(4) If the member—

(a) continues in employment for a further period of five years after reaching state pensionable age; and

(b) does not then leave it,

he is entitled from the end of that period to so much of his pension under this article as equals his guaranteed minimum, unless he consents to a further postponement of the entitlement.

(5) Where paragraph (3) or (4) applies, the amount of the pension to which he is entitled under this article shall be increased in accordance with section 11 of the 1993 Act.

(6) This paragraph applies where a person has ceased to be in employment that is contracted-out by reference to the Scheme, and either—

(a) all his rights to benefits under the Scheme, except his rights in respect of his guaranteed minimum or his rights under section 5(2B) of the 1993 Act(36) (“his contracting-out rights”), have been transferred under Part 12; or

(b) he has no rights to benefits under the Scheme apart from his contracting-out rights.

(7) Subject to paragraph (8), where paragraph (6) applies—

(a) from the date on which the person reaches state pension age, he is entitled to a pension payable for life at a weekly rate equal to his guaranteed minimum; and

(b) from the date on which he reaches normal retirement age he is entitled to a lump sum and pension in respect of his rights under section 5(2B) of the 1993 Act,

but a person falling within paragraph (6) is not to be regarded as a pensioner for the purposes of Part 5 (awards on death).

(8) This article does not apply if—

(a) any part of the person’s pension is withdrawn permanently under article 54 following his conviction of an offence of a description specified in paragraph (3) of that article (treason and certain offences under the Official Secrets Acts 1911 to 1989); or

(b) the pension is commuted under article 20 (commutation: small pensions).

Commencement Information

I100 ANNEX Scheme art. 100 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Survivors’ guaranteed minimum pensions N.I.

101.—(1) Subject to paragraph (3), this article applies in relation to a scheme member’s surviving spouse or civil partner who has a guaranteed minimum pension under section 13 of the 1993 Act in relation to benefits under Chapter 1 of Part 4 of this Scheme in respect of the deceased member.

(2) If apart from this article—

(a) no pension is payable to the surviving spouse or civil partner under this Scheme; or

(b) the weekly rate of the pension payable is less than his guaranteed minimum,

a pension, of which the weekly rate is equal to his guaranteed minimum, is payable to the surviving spouse or civil partner from the date on which the deceased died until the death of the surviving spouse or civil partner.

(3) This article does not apply if—

(a) any part of the scheme member’s pension was withdrawn permanently under article 54 following his conviction of an offence of a description specified in paragraph (3) of that article (treason and certain offences under the Official Secrets Acts 1911 to 1989);

(b) the scheme member’s pension was commuted under article 20 (commutation: small pensions); or

(c) the survivor’s pension under article 23 has been commuted under article 27.

Commencement Information

I101 ANNEX Scheme art. 101 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Information for the Board N.I.

102.—(1) The Board may by notice in writing require any person who is in receipt of a pension or may have been entitled to a pension or a lump sum under this Scheme to provide the Board with such supporting evidence as the Board may reasonably require to establish—

(a) the identity of that person; and

(b) his continuing or future entitlement to the payment of any amount under this Scheme.

(2) A notice under paragraph (1) shall specify the date by which the any supporting evidence is to be provided.

(3) Where a person fails to comply with the requirements of a notice given in accordance with paragraph (1), the Board may withhold the whole or part of any amount that it considers to be payable under the Scheme.

Commencement Information

I102 ANNEX Scheme art. 102 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Annual benefit statements N.I.

103.—(1) The Board shall issue an annual benefit statement to each of their firefighter, deferred and pension credit members.

(2) The first such statements must be issued on or before 1st October 2007, and subsequent statements must be issued on or before each 1st October thereafter.

(3) An annual benefit statement shall contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which—

(a) has been accrued by the member at the relevant date; and

(b) in the case of a firefighter member, is capable of being accrued by him if he remains in the Scheme until his normal retirement date.

(4) The illustration shall be calculated—

(a) in the case of a firefighter member, on the member’s pay (or, in the case of a part-time firefighter member, the whole-time equivalent) for the twelve-month period ending with the relevant date;

(b) in the case of a deferred member, on the member’s final pay; and

(c) in the case of a pension credit member, in accordance with article 37, as if he were to become entitled to the pension on his 65th birthday.

(5) For the purposes of this article, the relevant date—

(a) in the case of a pension credit member, is that of his 65th birthday;

(b) in any other case, is 31st March of the period in respect of which the statement is issued, or such later date as the Board may choose.

Commencement Information

I103 ANNEX Scheme art. 103 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Death of retained or volunteer firefighter before New Firefighters’ Pension Scheme (Northern Ireland) Order 2007 in operation N.I.

104.—(1) This article applies where a retained or volunteer firefighter dies on or after 6th April 2006 and before the New Firefighters’ Pension Scheme (Northern Ireland) Order 2007 comes into operation.

(2) Chapters 1 and 2 of Part 4 (survivors’ pensions), article 35 (death grant) and article 63 (pension contributions) shall have effect in respect of him as if—

(a) he had become a member of this Scheme—

(i) where he was employed by the Board immediately before 6th April 2006, on that date;

(ii) in any other case, on the date on which he took up employment with the Board;

(b) he had not made a contributions election; and

(c) his qualifying service and his pensionable service began on whichever is the later of—

(i) the date on which he took up employment; and

(ii) 6th April 2006,

and ended on the date of his death.

(3) Where—

(a) in anticipation of the coming into operation of this Scheme, he nominated a nominated partner; and

(b) the nomination was received and accepted by the Board before he died,

his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

(4) The Board shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under article 63; and article 61 shall have effect for determining his pensionable pay for that purpose.

(5) The Board shall notify the personal representatives of the amount deducted.

Commencement Information

I104 ANNEX Scheme art. 104 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Death on or before 31st March 2007 of retained or volunteer firefighter employed before 6th April 2006 N.I.

105.—(1) This article applies where a retained or volunteer firefighter employed by the Board immediately before 6th April 2006 dies on or before 31st March 2007 without having made an election as to membership of this Scheme.

(2) Chapters 1 and 2 of Part 4 of this Scheme (survivors’ pensions), article 35 of this Scheme (death grant) and article 63 (pension contributions) shall have effect in respect of him as if—

(a) he had elected to become a member of this Scheme on 6th April 2006 and had not made a contributions election, and

(b) his qualifying service and his pensionable service began on 6th April 2006 and ended on the date of his death.

(3) Where—

(a) in anticipation of the coming into operation of this Scheme, he nominated a nominated partner, and

(b) the nomination was received and accepted by the Board before he died,

his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

(4) The Board shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under article 63; and article 61 shall have effect for determining his pensionable pay for that purpose.

(5) The Board shall notify the personal representatives of the amount deducted.

Commencement Information

I105 ANNEX Scheme art. 105 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Article 12(2) and (3)

SCHEDULE 1 N.I. ILL–HEALTH PENSIONS

1.—(1) Except in a case to which sub-paragraph (2) applies, the annual amount of the lower tier ill–health pension to which a person is entitled on ill–health retirement shall be calculated by multiplying his pensionable service by his final pensionable pay and dividing the resultant amount by 60. N.I.

(2) Where a person is subject to ill–health retirement, the annual amount of his lower tier ill–health pension shall be calculated by multiplying his pensionable service by his reference pay and dividing the resultant amount by 60.

(3) For the purposes of sub-paragraph (2)—

(a) “reference pay” means the annual pay that he would have received if he had been a whole-time firefighter of equivalent role and length of service; and

(b) the pensionable service of a retained firefighter is the same proportion of whole-time service as that which his actual annual pensionable pay bears to his reference pay.

Commencement Information

I106 Sch. 1 para. 1 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

2.  The annual amount of the higher tier ill–health pension of a whole-time firefighter shall be calculated in accordance with the formula— N.I.

, where

A is the pensionable service accrued in the Scheme before his ill–health retirement;

B is—

(a)

the pensionable service that he would have accrued from the date of his ill–health retirement until his normal retirement age had he continued to be a contributing member of the Scheme (his “prospective service”); or

(b)

if the aggregate of his actual pensionable service and his prospective service is more than 40 years, the difference between 40 years and his actual pensionable service; and

C is his final pensionable pay.

Commencement Information

I107 Sch. 1 para. 2 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

3.  The annual amount of the higher tier ill–health pension of a member who— N.I.

(a) is or has been a part-time employee; or

(b) is a retained firefighter,

shall be calculated in accordance with the formula—

, where

A is the pensionable service accrued in the Scheme before his ill–health retirement;

B is his qualifying service;

C is the pensionable service that he would have accrued from the date of his ill–health retirement until his normal retirement age had he continued to be a contributing member of the Scheme as a whole-time employee; and

D is—

(i)

in the case of a part-time firefighter, is the final pensionable pay that he would have received if he had been a whole-time employee throughout his period of employment;

(ii)

in the case of a retained or volunteer firefighter, is his final reference pay.

Commencement Information

I108 Sch. 1 para. 3 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Article 47(5)

SCHEDULE 2 N.I. APPEAL TO INDEPENDENT MEDICAL REFEREE

4.—(1) Subject to sub-paragraph (2), written notice of appeal against an opinion of the kind mentioned in article 47 stating— N.I.

(a) the grounds of the appeal; and

(b) the appellant’s name and his address,

must be given to the Board within 28 days beginning with the date on which he is supplied by it with a copy of the opinion.

(2) Where—

(a) notice of appeal is not given within the period specified in sub-paragraph (1); but

(b) the Board is of the opinion that the person’s failure to give it within that period was not due to his own default,

it may extend the period for giving notice to such length, not exceeding 6 months from the date mentioned in sub-paragraph (1), as it thinks fit.

Commencement Information

I109 Sch. 2 para. 4 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

5.—(1) On receiving a notice of appeal the Board shall supply the Department with two copies of— N.I.

(a) the notice of appeal;

(b) the notice of the relevant decision;

(c) the opinion, response or evidence (as the case may be) supplied to the appellant; and

(d) every other document in its possession or under its control which appears to it to be relevant to the subject of the appeal.

(2) The Department shall refer an appeal to an independent medical referee and shall supply him with a copy of the notice and a copy of the opinion.

Commencement Information

I110 Sch. 2 para. 5 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

6.  The independent medical referee shall secure that the appellant and the Board (“the parties”) have been informed— N.I.

(a) that the appeal is to be determined by him; and

(b) of an address to which communications relating to the appeal may be delivered .

Commencement Information

I111 Sch. 2 para. 6 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

7.—(1) Subject to sub-paragraph (4), the independent medical referee— N.I.

(a) shall interview and medically examine the appellant at least once; and

(b) may interview or medically examine him or cause him to be interviewed or medically examined on such further occasions as the independent medical referee thinks necessary for the purpose of deciding the appeal.

(2) The independent medical referee shall—

(a) appoint; and

(b) give the appellant and the Board not less than 21 days’ notice of,

the time and place for every interview and medical examination; if the independent medical referee is satisfied that the appellant is unable to travel, the place shall be the appellant’s place of residence.

(3) The appellant shall attend at the time and place appointed for any interview or medical examination by the independent medical referee.

(4) If—

(a) the appellant fails to comply with sub-paragraph (3); and

(b) the independent medical referee is not satisfied that there was reasonable cause for the failure,

the independent medical referee may dispense with the interview or medical examination required by sub-paragraph (l)(a) or, as the case may be, with any further interview or medical examination required by sub-paragraph (1)(b), and may decide the appeal on such information as is then available.

(5) Any interview under this paragraph may be attended by persons appointed for the purpose by the Board or by the appellant or by each of them.

Commencement Information

I112 Sch. 2 para. 7 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

8.—(1) Where either party to the appeal intends to submit written evidence or a written statement at an interview held under paragraph 4, the party shall, subject to sub-paragraph (2), submit it to the independent medical referee and to the other party not less than 7 days before the date appointed for the interview. N.I.

(2) Where any written evidence or statement has been submitted under sub-paragraph (1) less than 7 days before the date appointed for the interview, any written evidence or statement in response may be submitted by the other party to the independent medical referee and the party submitting the first-mentioned evidence or statement at any time up to, and including, that date.

(3) Where any written evidence or statement is submitted in contravention of sub-paragraph (1), the independent medical referee may postpone the date appointed for the interview and require the party who submitted the evidence or statement to pay such reasonable costs of the independent medical referee and of the other party as arise from the postponement.

Commencement Information

I113 Sch. 2 para. 8 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

9.  The independent medical referee shall supply the Department with a written report of his decision on the relevant medical issues and the Department shall supply a copy of the report to the appellant and to the Board. N.I.

Commencement Information

I114 Sch. 2 para. 9 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

10.—(1) There shall be paid to the independent medical referee— N.I.

(a) such fees as are determined in accordance with arrangements made by the Department; or

(b) where no such arrangements have been made, such fees and allowances as the Department may from time to time determine.

(2) Any fees and allowances payable to the independent medical referee under sub-paragraph (1) shall—

(a) be paid by the Board; and

(b) be treated for the purposes of paragraph 8 as part of the Board’s expenses.

Commencement Information

I115 Sch. 2 para. 10 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

11.—(1) Subject to paragraph 5(3) and sub-paragraphs (2) to (6), the expenses of each party to the appeal shall be borne by that party. N.I.

(2) Where the independent medical referee—

(a) decides in favour of the Board; and

(b) reports that in his opinion the appeal was frivolous, vexatious or manifestly ill-founded,

the Board may require the appellant to pay it such sum, not exceeding the amount of the fees and allowances payable to the independent medical referee under paragraph 7(1), as it thinks fit.

(3) Where the appellant gives notice to the independent medical referee of withdrawing the appeal within 21 working days of the date appointed for an interview by the independent medical referee under paragraph 4(2), the Board may require the appellant to pay it such sum, not exceeding the total amount of fees and allowances payable to the independent medical referee under paragraph 7(1) as it thinks fit.

(4) Where the independent medical referee—

(a) decides in favour of the appellant, and

(b) does not otherwise direct,

the Board shall refund to the appellant the amount specified in sub-paragraph (5).

(5) The amount is the total of—

(a) any personal expenses actually and reasonably incurred by the appellant in respect of any interview under paragraph 4; and

(b) if any such interview was attended by a qualified medical practitioner appointed by the appellant, any fees and expenses reasonably paid by the appellant in respect of such attendance.

(6) For the purposes of sub-paragraphs (2) and (4) any question arising as to whether the independent medical referee’s decision is in favour of the Board or of the appellant shall be decided by the independent medical referee, or in default by the Department.

Commencement Information

I116 Sch. 2 para. 11 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

12.  Any notice, information or document which an appellant is entitled to receive for the purposes of this Part shall be deemed to have been received by him if it was duly posted in a letter addressed to him at his last known place of residence. N.I.

Commencement Information

I117 Sch. 2 para. 12 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

SCHEDULE 3 N.I. TRANSITIONAL ARRANGEMENTS

Regular firefighters who became members of the 2007 scheme on or after 6th April 2006 N.I.

13.—(1) The following provisions of this paragraph apply in relation to regular firefighters who became members of the 2007 Scheme on or after 6th April 2006 and before the coming into operation of this Order.

(2) Where, before the coming into force of this Order, the firefighter made an election under article 59 of the 2007 Scheme (election not to pay pension contributions), that election shall be treated on and after the coming into operation of this Order as an election under article 8 of the New Firefighters’ Pension Scheme (Northern Ireland) (“the new scheme”).

(3) The period of the firefighter’s service as a member of the 2007 Scheme shall be treated as a period of qualifying service under article 55(1)(a) of the new scheme.

(4) The period of the firefighter’s pensionable service accrued under the 2007 Scheme shall be treated as pensionable service accrued under article 56(1)(a) of the new scheme.

(5) Where, before 6th April 2006, the Board accepted a transfer value in respect of the firefighter under article 53 of the 2007 Scheme (receipt of transfer value)—

(a) the amount accepted shall be treated as a transfer value payment accepted under article 80 of the new scheme, irrespective of paragraphs (2) and (3) of article 56, and

(b) article 81 shall apply as if, for paragraph (2), there were substituted—

“(2) For the purposes of that calculation, the member’s pensionable earnings are to be taken to be the amount of those earnings as at the date on which the transfer value payment is received.”.

Commencement Information

I118 Sch. 3 para. 13 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Options for pre-6th April 2006 members of the 2007 Scheme N.I.

14.—(1) Sub-paragraph (2) applies in relation to each person who—

(a) was a member of the 2007 Scheme both before 6th April 2006 and immediately before the coming into operation of this Order; and

(b) was not at any time before the coming into operation of this Order in receipt of a pension or entitled to a deferred pension under that Scheme.

(2) The Board shall, not later than six months after this Order comes into operation give to each person to whom this sub-paragraph applies a written statement—

(a) of the pensionable service that the Board would treat the person as having accrued in the new scheme (calculated in accordance with paragraph 3) if he were to elect to transfer his accrued rights under the 2007 Scheme to the new scheme;

(b) that, if he wishes to make such an election, he must do so by notice in writing to the Board not later than three months after the date of receipt of the Board’s statement; and

(c) that a transfer in accordance with such an election will have effect from 6th April 2006.

(3) A person’s notice under sub-paragraph (1)(b) must state whether he wishes—

(i) to retain his accrued rights in the 2007 Scheme; or

(ii) to transfer those rights, calculated in accordance with paragraph 3, to the new scheme.

(4) The Board must not accept a person’s election to transfer his accrued rights if the aggregate of—

(a) his pensionable service treated as accrued as mentioned in sub-paragraph (2)(a); and

(b) his prospective pensionable service, on the assumption that he continues to be a member of the new scheme until he reaches the age of 60,

would exceed 45 years by the time of his 60th birthday.

(5) Where the Board accepts a person’s election to transfer his accrued rights, the transfer shall have effect from 6th April 2006; and the Board shall—

(a) within 28 days after the date on which it receives his notice under sub-paragraph (2)(b), make all the arrangements necessary to give effect to that election; and

(b) within 28 days of making those arrangements, supply him with a written statement of the pensionable service credited in the new scheme in consequence of the transfer of his accrued rights.

(6) A person whose election to transfer his accrued rights has been accepted shall be treated as having ceased to be a member of the 2007 Scheme on 6th April 2006.

(7) Where a person elects to transfer to the new scheme—

(a) pensionable service that he accrued in the 2007 Scheme on and after that date shall be disregarded for the purposes of the 2007 Scheme;

(b) his pensionable and qualifying service on and after that date shall, insofar as it does not accrue in the new scheme, be treated as having accrued in that scheme; and

(c) the Board shall refund to him the amount of the difference between the pension contributions—

(i) that he made, as a member of the 2007 Scheme, in respect of the period beginning on 6th April 2006 and ending on the date on which all necessary arrangements to give effect to his election have been made; and

(ii) that he would have made, as a member of the new scheme, in respect of that period.

(8) Where a person in relation to whom sub-paragraph (2) applies had elected under article 62 of the 2007 Scheme to purchase increased benefits—

(a) his election under that article shall, notwithstanding paragraph (5)(c) of that article, be treated as revoked with effect from 6th April 2006;

(b) nothing in paragraph (a) shall affect his entitlement to make an election under article 66 of the new Scheme (election to purchase additional service); and

(c) for the purposes of article 65(4), the calculation under sub-paragraph (a) or, as the case may be, the determination under sub-paragraph (b), shall be made on the basis of his age at the time of his election under article 62 of the 2007 Scheme.

Commencement Information

I119 Sch. 3 para. 14 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

Calculation of transferred-in pensionable service N.I.

15.  For the purposes of calculating the pensionable service that a person is treated as having accrued in the new scheme on the transfer of his accrued rights under the 2007 Scheme, the Board shall—

(a) have regard to guidance and tables provided by the Scheme Actuary for the purposes of this Schedule, and

(b) disregard Chapter 3 of Part 12 of the new scheme (transfers into the Scheme).

Commencement Information

I120 Sch. 3 para. 15 in operation at 30.3.2007 (with effect in accordance with art. 2(1)), see art. 2(1)

(1)

S.R. 2007 No. 144

(2)

1993 c.49.

(3)

1999 c.30.

(4)

S.I. 1999/3147 (N.I. 11).

(5)

.S.I. 1996/1919 (N.I. 16) Article 107A was inserted by Article 3 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I.2))

(6)

S.R. 2007 No. 143

(7)

The Faculty of Occupational Medicine is a registered charity no. 1035415

(8)

S.I. 2003/1250.

(9)

S.R. 2002 No. 377.

(10)

Section 97B was inserted by Article 34 of 1999/3147 (N.I. 11).

(11)

S.I. 1995/3213 (N.I. 22) as amended by S.I. 1993/3147 (N.I. 11) Schedule 1 paragraph 50(3).

(12)

The document is accessible at http://www/lge.gov.uk/conditions/firefighters/content/documents/fire service rolemaps.pdf.

(13)

S.I. 1995/3213 (N.I. 22).

(14)

2004 c.12. See also Schedule 36 to the Finance Act 2004, amended by the Finance Act 2005 (c.7). Schedule 10, paragraph 1.

(15)

See article 3.

(16)

1971 c.35 (N.I.).

(17)

As to the “lump sum rule”, see section 166 of the Finance Act 2004 (c.12). As to the commutation limit, see paragraph 7(4) of Part 1 of Schedule 29 to that Act.

(18)

Paragraphs 16A to 16C were inserted by the Finance Act 2005 (c.7), Schedule 10, paragraph 28.

(19)

S.I. 2000/1054, amended by S.I. 2000/2691.

(20)

1996 c. 14

(21)

1980 c. 9.

(22)

See article 3 of Part 1.

(23)

1911 c.28, 1920 c.75, 1939 c.121, 1989 c.6.

(24)

See article 7

(25)

1992 c. 7.

(26)

See section 89(1)(a) of the Pension Schemes (Northern Ireland) Act 1993 (c.49).

(27)

2000 c.8, to which there are amendments not relevant to this Order.

(28)

S.I. 1986/1032 (N.I. 6) Article 4 was substituted by Article 62 of the Companies (No 2) (Northern Ireland) Order 1990 S.I. 1990/1504 (N. I. 10).

(29)

See section 169(2) of that Act

(30)

See section 169(2) of the Finance Act 2004 (c.12).

(31)

2000 c.8, to which there are amendments not relevant to this Order.

(32)

1971 c.35 (N.I.).

(33)

S.I. 1974/1267 (N.I. 2).

(34)

2004 c.12.

(35)

1967 c.5 (N.I.).

(36)

Subsection (2B) was inserted by S.I. 1995/3213 (N.I. 22), Article 133(3).