The Police and Firefighters’ Pensions (Amendment) Regulations 2018

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make amendments to various instruments relating to pensions payable in respect of police officers in England and Wales and firefighters in England.

In relation to pensions for police officers these Regulations amend—

(i) the Police Pension Regulations 1987 (“the 1987 Regulations”),

(ii) the Police Pension Regulations 2006 (“the 2006 Police Pension Regulations”),

(iii) the Police (Injury Benefit) Regulations 2006 (“the 2006 Police Injury Regulations”),

(iv) the Police Pension Fund Regulations 2007 (“the 2007 Regulations”), and

(v) the Police Pensions Regulations 2015 (“the 2015 Regulations”).

In relation to pensions for firefighters these Regulations amend—

(i) the Firefighters’ Pension Scheme Order 1992 (“the 1992 Order”),

(ii) the Firefighters’ Pension Scheme (England) Order 2006 (“the 2006 Firefighters’ Order”), and

(iii) the Firefighters’ Pension Scheme (England) Regulations 2014 (“the 2014 Regulations”).

Certain of the regulations make retrospective provision – these are set out in regulation 1(2). The following provisions in the enabling legislation permit regulations made under those provisions to have retrospective effect—

(i) section 12(2) of the Superannuation Act 1972, as applied by section 16(3) of that Act in relation to orders made under section 26 of the Fire Services Act 1947,

(ii) section 1(5) of the Police Pensions Act 1976,

(iii) section 34(3) of the Fire and Rescue Services Act 2004, and

(iv) section 3(3)(b) of the Public Service Pensions Act 2013.

Regulation 2 amends the 1987 Regulations and allows members to request the pension scheme to meet certain tax charges to which they have become liable.

Regulations 4 and 5 amend the 2006 Police Pension Regulations. Regulation 4 removes the requirement for a deceased member and the surviving partner of that member to have completed a nomination form before a survivor’s pension can be paid. Regulation 5 allows members to request the pension scheme to meet certain tax charges to which they have become liable.

The 2006 Police Injury Regulations make provision for payments to police officers who are permanently disabled as a result of an injury received without their own default in the execution of duty as a police officer or, where death results from such an injury, to surviving dependents of the deceased officer. The amendments made by regulations 7 to 22 make technical changes to ensure that the injury benefit scheme continues to work effectively for officers who join the police pension scheme established by the 2015 Regulations. The intention to make these amendments was signified in Home Office Circular 014/2015 published on 21st May 2015(1).

The 2007 Regulations provide for transfers to and from the police fund operated by local policing bodies in England and Wales to the police pension funds that must be established by police pension authorities. Regulations 24 to 29 amend the 2007 Regulations to insert references to the 2015 Regulations to ensure that pension contributions received from and pension benefits paid to police officers under those regulations are properly accounted for.

Regulations 31 to 38 make amendments to the 2015 Regulations to improve the operation of the pension scheme established by those Regulations. Regulation 31 ensures that the opening balances held in pension accounts are revalued according to the changes in prices in the year previous to the date of the opening balance. Regulation 32 has the effect of including service in the National Crime Agency in Northern Ireland within the meaning of a police force in England and Wales for the purposes of the 2015 scheme, so that such service will count towards officers’ membership of the 2015 scheme. Regulation 33 provides for adjustments of accounts to be based on pay earned immediately before certain periods of unpaid leave. Regulation 34 removes the requirement for a deceased member and the surviving partner of that member to have completed a nomination form before a survivor’s pension can be paid. Regulation 35 extends the benefit of death gratuities to active members and makes payment of such gratuities automatic rather than discretionary for members who accrued benefits under previous schemes. Regulation 36 provides that the reference pay on which a member can pay contributions during an absence on unpaid leave is the pay that member received immediately before that leave began. Regulation 37 allows members to request the pension scheme to meet certain tax charges to which they have become liable. Regulation 38 ensures that deferred members of the scheme established under the 2015 Regulations who also accrued benefits under an earlier scheme cannot suffer any detriment when their entitlement to benefits is calculated.

Regulations 40 and 41 make amendments to the 1992 Order. Regulation 40 clarifies that where a firefighter has an entitlement to two pensions under the 1992 Scheme, the amount of the first pension is uprated annually from the date that the firefighter ceased to earn the higher rate of pay. Regulation 41 updates an out of date statutory reference.

Regulations 43 to 45 make amendments to the 2006 Order. Regulation 43 removes the requirement for a deceased member to have completed a nomination form before a survivor’s pension can be paid. Regulation 44 clarifies that where a firefighter has an entitlement to two pensions under the 2006 Scheme, the amount of the first pension is uprated annually from the date that the firefighter ceased to earn the higher rate of pay. Regulation 45 updates an out of date statutory reference. Regulation 46 amends the 2014 Regulations to clarify that protected members of the Scheme constituted by the 1992 Order transferring to England from Scotland, Wales and Northern Ireland continue to be entitled to remain as members of that Scheme.

No impact assessment has been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

(1)

Copies of the circular may be obtained from the Crime, Policing and Fire Group, Home Office, 2 Marsham Street, London, SW1P 4DF or accessed electronically on https://www.gov.uk/government/publications/circular-0142015-the-police-injury-benefit-scheme-consequential-amendments.