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The Firefighters’ Pensions (Remediable Service) Regulations (Northern Ireland) 2023

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Point in time view as at 01/10/2023.

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Payment of amounts owed to the scheme manager N.I.

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65.—(1) This regulation applies where a person (“P”) owes a net liability to the scheme manager.

(2) The scheme manager must send notice in writing to P setting out—

(a)how the net liability has been calculated,

(b)an explanation of the circumstances in which the net liability may be reduced or waived under regulation 62,

(c)where the net liability has been calculated by reference to an amount by way of compensation under section 16(3) of PSPJOA 2022, an explanation of the agreement that may be made under regulation 63,

(d)when and how the net liability must be paid, and

(e)the consequences of not paying the net liability.

(3) Where—

(a)the scheme manager has sent a notice under paragraph (2), and

(b)the amount of the net liability is subsequently adjusted,

the scheme manager must send another notice in writing to P under paragraph (2).

(4) P must pay the amount of the net liability to the scheme manager—

(a)where the net liability relates to the remediable service as a firefighter of—

(i)an immediate choice member, before the end of the period of six months beginning with the day after the day on which P receives the most recent notice under paragraph (2);

(ii)a deferred choice member, in accordance with paragraph (5),

(b)where the net liability includes an amount by way of corrections to pension contributions that are owed by virtue of an opted-out service election, in accordance with an agreement under paragraph (6), or

(c)in accordance with an agreement under paragraph (8).

(5) Where paragraph (4)(a)(ii) applies, P must pay the full amount of the net liability—

(a)before the end of the period of three months beginning with the day on which any remediable service statement is provided under regulation 4(2)(a) or (b) in relation to the remediable service as a firefighter in respect of which the net liability is owed,

(b)where paragraph (4)(b) also applies, in accordance with an agreement under paragraph (6), or

(c)in any event, before benefits become payable in relation to the remediable service as a firefighter in respect of which the net liability is owed.

(6) Where paragraph (4)(b) applies, P and the scheme manager may agree that the net liability is to be paid in full by way of instalments over the period—

(a)beginning on a date specified in the agreement (“the start date”), and

(b)ending on the earlier of—

(i)the day 14 years after the start date;

(ii)the day before it is reasonably expected that, if a section 10 election were made in relation to the remediable service as a firefighter to which the net liability relates, reformed scheme benefits would become payable to or in respect of that member.

(7) The amount of each instalment to be paid in accordance with an agreement under paragraph (6) is to be determined having consulted the scheme actuary.

(8) P and the scheme manager may agree that the net liability is to be paid in part or in full by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under a firefighters’ pension scheme.

(9) P and the scheme manager may agree to vary an agreement under paragraph (6) or (8).

(10) Where P does not pay any part of a net liability by the time specified in paragraph (4)(a)(i) or (5)(a), or in accordance with an agreement under paragraph (6) or (8), the scheme manager may deduct such sums from benefits payable to P under a firefighters’ pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability.

(11) P has no liability to pay any amount on account of the net liability until the time for payment arises in accordance with this regulation or an agreement under this regulation, and until that time the scheme manager has no cause of action for the recovery of any such amount (whether for the purposes of the Limitation (Northern Ireland) Order 1989(1) or otherwise).

Commencement Information

I1Reg. 65 in operation at 1.10.2023, see reg. 1

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