PART 5Voluntary contributions
Remediable arrangements to pay voluntary contributions to secure legacy scheme added years 29
1
This regulation applies to a remedy member (“M”) who—
a
is not a deceased member, and
b
was, immediately before 1st April 2022, not a full protection member of the FPS or the NFPS within the meaning of paragraph 9 of Schedule 2 to the 2015 Regulations.
2
M may elect to enter into an arrangement (a “remediable arrangement”) to pay voluntary contributions to M’s legacy scheme for added benefits in accordance with—
a
where M’s legacy scheme is—
i
the FPS;
ii
the NFPS, and
b
this regulation.
3
M may only enter into a remediable arrangement—
a
in respect of a period of M’s remediable service as a firefighter,
b
if the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule, M would, during the period of M’s remediable service as a firefighter, have entered into the same or a similar arrangement,
c
before—
i
the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or
ii
such later time as the scheme manager considers reasonable in all the circumstances, and
d
after an application made in accordance with paragraph (4) is approved by the scheme manager.
4
An application is made in accordance with this paragraph where—
a
it is in writing in a form and manner determined by the scheme manager,
b
it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of—
i
determining the matters mentioned in paragraph (3)(b);
ii
complying with any requirement imposed by the FPS or (as the case may be) the NFPS in connection with making an election to pay voluntary contributions for added benefits, and
c
it is received by the scheme manager—
i
before the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or
ii
such later time as the scheme manager considers reasonable in all the circumstances.
5
Where M enters into a remediable arrangement, M owes to the scheme manager an amount equal to—
a
the aggregate of the voluntary contributions which M would have owed had M entered into the remediable arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less
b
tax relief amounts calculated in accordance with direction 12(2) to (7) of the PSP(NI) Directions 2023.
6
Where a determination is made in accordance with direction 12(6) of the PSP(NI) Directions 2023, the following apply—
a
direction 12(8) (provision of explanation);
b
direction 12(9) and (10) (appeals).