The Firefighters’ Pension Scheme (England) Regulations 2014
PART 1
1Citation and commencement
2Establishment of Firefighters’ Pension Scheme 2015
3Interpretation
PART 2
4Scheme manager
5Delegation
PART 3
CHAPTER 1
6Scheme employment
7Eligible persons
8Service in two or more scheme employments
CHAPTER 2
9Application of Chapter
10Interpretation of Chapter
11Automatic enrolment
12Opting into this scheme
13Automatic re-enrolment
14Opting out of this scheme
15Opting out before the end of the first three months
16Opting out after the first three months
CHAPTER 3
17Pensionable pay
18Meaning of “assumed pensionable pay”
CHAPTER 4
19Active membership
20Deferred membership
21Pension credit member
PART 4
CHAPTER 1
22Description of pension
CHAPTER 2
23Calculation of amount of accrued pension for purpose of deferment or retirement
CHAPTER 3
24Calculation of “retirement index adjustment”
25Calculation of “retirement PIA index adjustment”
26Determination of “the age addition”
27Determination of “the assumed age addition”
CHAPTER 4
28Establishment of pension accounts: general
29Closure and adjustment of pension accounts on transfer out or repayment of balance of contributions
CHAPTER 5
30Application of Chapter
31Establishment of active member’s account
32Receipt of a transfer value payment
33Receipt of a club transfer value payment
34Amount of pension for a scheme year
35Opening balance, index adjustment and age addition
36Ill-health award ceases to be payable
37Closure and re-establishment of active member’s account
CHAPTER 6
38Establishment of added pension account
39Account to specify amount of added pension
40Account to specify opening balance and PIA index adjustment
41Closure and transfer of added pension account
42Ill-health pension ceases to be payable
CHAPTER 7
43Application of chapter
44Establishment of deferred member’s account
45Provisional amount of deferred pension
46Retirement amount of deferred pension
47Adjustment of account after early payment of deferred pension ceases
48Account established after ill-health award ceases to be payable
49Closure of deferred member’s account after gap in pensionable service not exceeding five years
CHAPTER 8
50Establishment of retirement account and other adjustments
51Account to specify amount of retirement pension (active members)
CHAPTER 9
52Establishment of survivor member’s account
53Amount of pension payable to survivor member
CHAPTER 10
54Establishment of pension credit member’s account
55Other pension accounts
PART 5
CHAPTER 1
56Application of Part
57Qualifying service
CHAPTER 2
58Entitlement to retirement pension
59Annual rate of retirement pension (active members)
60Annual rate of retirement pension (deferred members)
61Early payment reduction
62Employer initiated retirement
CHAPTER 3
63Exercise of partial retirement option
64Annual rate of retirement pension after exercise of partial retirement option
CHAPTER 4
65Entitlement to lower tier ill-health pension and higher tier ill-health pension
66Annual rate of ill-health awards
67Early payment of retirement pension to deferred member
68Review of ill-health award or early payment of retirement pension
69Consequences of review
CHAPTER 5
70Commencement of pensions
71Option to commute part of pension
CHAPTER 6
72Allocation election
73Making an allocation election
74Effect of allocation
75Adjustment of allocated benefit
PART 6
CHAPTER 1
76Meaning of “surviving partner”
77Meaning of “initial period”
CHAPTER 2
78Surviving partner’s pension payable on death of active member
79Surviving partner’s pension payable on death of deferred member
80Surviving partner’s pension payable on death of pensioner member
81Bereavement pension: surviving partner
82Reduction in pensions in cases of wide age disparity
83Survivor’s guaranteed minimum pensions
CHAPTER 3
84Eligible child’s pension
85Meaning of “eligible child”
86Eligible child’s pension on death of active member
87Eligible child’s pension payable on death of deferred member
88Eligible child’s pension payable on death of pensioner member
89Specified proportion
90Increase in eligible child’s pension where there is no surviving partner
91Increase in eligible child’s pension where member was pension debit member
92Bereavement pension: eligible child
CHAPTER 4
93Meaning of “final pay”
94Meaning of “annualised final pay”
95Person to whom lump sum death benefit payable
96Lump sum payable on death of active member
97Lump sum payable on death of pensioner member
98Lump sum payable on death in certain cases
99Lump sum payable on death of pension credit member
CHAPTER 5
100Payment of pensions under this Part
101Surviving partner’s pensions and eligible child’s pensions: suspension and recovery
102Provisional awards of eligible child’s pensions: later adjustments
103Adjustment of eligible child’s awards consequent on re-instatement of pension benefits
104Adjustment of benefits to comply with FA 2004 where members die over 75
PART 7
105Entitlement to pension credit members’ pension
106Annual rate of pension credit member’s pension
107Reduction in pension debit member’s benefits
108Pension credit member’s rights
109Commutation of part of pension
PART 8
CHAPTER 1
110Member contributions
111Contributions during absence from work due to illness, injury, trade dispute or authorised absence
112Contributions during absence from work on reserve forces service leave
113Contributions during child-related leave
114Deduction and payment of contributions
115Schedule 1 (payments for added pension)
CHAPTER 2
116Refund of all member contributions and payments for extra pension made by member
CHAPTER 3
117Employer contributions
118Employer additional contribution: ill-health award
119Refund of employer additional contribution for ill health award following review
120Employer additional contribution: employer initiated retirement
PART 9
121Interpretation of Part
122Establishment of Firefighters’ Pension Fund
123Payments into the Firefighters’ Pension Fund
124Payments to be made from the Firefighters’ Pension Fund
125Information to be provided to the Secretary of State
126Estimated deficits
127Estimated surpluses
128Actual deficits
129Actual surpluses
130Duty to provide information
PART 10
CHAPTER 1
131Application of Part
132Interpretation in relation to Part
CHAPTER 2
133Transfer payments made to other schemes or pension arrangements
134Application for a statement of entitlement
135Statement of entitlement
136Request for transfer payment to be made
137Calculating the amount of a transfer value or club transfer value
138Effect of transfers-out
CHAPTER 3
139Application of Chapter
140Interpretation of Chapter
141Request for acceptance of a transfer payment
142Transfer statement
143Amount of transferred pension
144Club transfer value statement
145Amount of club transfer earned pension
CHAPTER 4
146Requirement for scheme manager to provide a certificate
147Request to confirm details on certificate
148Appeal concerning entries on the certificate
149Transfer of pension account entries
PART 11
150Appointment of scheme actuary and actuarial valuations
PART 12
CHAPTER 1IQMP
151Determinations by the scheme manager
152Role of IQMP in determinations by the scheme manager
153Review of medical opinion
CHAPTER 2
154Appeals against determinations based on medical evidence
155Notice of appeal
156Reference of appeal to the board
157Procedure where appeal to be pursued
158The board’s report
159Reconsideration by the board
160Fees and allowances payable to the board
161Expenses of each party
162Notices etc
CHAPTER 3
163Appeals on other issues
PART 13
CHAPTER 1
164Late payment of retirement index adjustment
165Recovery of overpayment of benefits
166Guaranteed minimum pension
167Commutation of small pensions
168Payments for persons incapable of managing their affairs
169Payments due in respect of deceased persons
170Limitation on assignment of benefits
CHAPTER 2
171Forfeiture: offences committed by members, surviving partners or eligible children
172Forfeiture of pensions: offences committed by other persons
173Forfeiture of lump sum death benefit: offences committed by other persons
174Forfeiture: relevant monetary obligations and relevant monetary losses
175Set-off
176Forfeiture and set-off: procedure
CHAPTER 3
177Scheme administrator for the purposes of the Finance Act 2004
178Payment on behalf of members of lifetime allowance charge
179Reduction of benefits where lifetime allowance charge payable
180Information about payment of annual allowance charge
181Reduction of benefits where annual allowance charge paid by scheme manager
CHAPTER 4
182Calculation of periods of membership and service
183Annual benefit information statements
184Evidence of entitlement
185Information to be provided to a member before reserve forces service leave
186Transitional provisions
187Duty to have regard to guidance
SCHEDULES
SCHEDULE 1Payments for added pension
PART 1Interpretation
1Interpretation
2Meaning of “overall limit of extra pension”
3Limit on elections
4Amount of accrued added pension may not exceed overall limit of extra pension
PART 2
CHAPTER 1Exercising the added pension election
5Added pension election exercisable by member
CHAPTER 2Periodical payments for added pension
6Application of Chapter
7Member’s election to make periodical payments for added pension
8Periodical payments
9Discontinuance of periodical payments
10Periodical payments during periods of assumed pensionable pay
11Amount of added pension for a scheme year
CHAPTER 3Lump sum payments for added pension
12Application of Chapter
13Member’s election to make a lump sum payment for added pension
14Amount of added pension to be credited to added pension account
SCHEDULE 2Transitional provisions
PART 1General
1Interpretation
2Meaning of “continuity of service”
3Meaning of “tapered protection closing date”
4Meaning of “eligible to be an active member” of the NFPS
5Meaning of “active member of the 1992 Scheme or the NFPS”
6Meaning of “active member of an existing scheme”
7Meaning of “active member of an existing public body pension scheme”
8Commencement of active membership of this scheme
PART 2Full protection members of the 1992 Scheme or the NFPS
9Full protection members of the 1992 Scheme or the NFPS
10Exception for full protection member during protection period
11Full protection member not eligible to join this scheme
12Full protection: members of the 1992 Scheme or the NFPS on scheme closing date
13Full protection: members of an existing scheme
14Full protection: members of an existing public body pension scheme
PART 3Exceptions to section 18(1) of the 2013 Act: tapered protection members of the 1992 Scheme or the NFPS
15Tapered protection members of the 1992 Scheme or the NFPS
16Exception for tapered protection members during protection period
17Tapered protection member not eligible to join this scheme
18Tapered protection: members of the 1992 Scheme or the NFPS on scheme closing date
19Tapered protection: members of an existing scheme
20Tapered protection: members of an existing public body pension scheme
21Tapered protection members of an existing scheme or an existing public body pension scheme
PART 4

2014 No. 2848

Public Service Pensions, England

The Firefighters’ Pension Scheme (England) Regulations 2014

Made

Laid before Parliament

Coming into force

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 1(1) and (2)(f)1, 2(1), 3(1), (2), (3)(a) and (c), 4(5) and (6) as read with section 4(1)2, 8(1)(a)3, 18(5), (5A)4, (6) and (7), paragraph 6(a) of Schedule 2, and Schedule 3 to the Public Service Pensions Act 20135.

In accordance with section 21 of that Act, the Secretary of State has consulted the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.