The Firefighters’ Pension (Wales) Scheme (Amendment) Order 2014

2.  In Part B (personal awards)—

(a) in rule B1 (ordinary pension), after paragraph (3) add—

“(4) Paragraph (2)(b) does not apply to a chief fire officer appointed after 1st July 2013.”;

(b) in rule B2 (short service award)—

(i) in paragraph (1)(a), for “retires on or after normal pension age” substitute “retires at or after normal pension age”; and

(ii) in paragraph (2)(a), for “Part II of Schedule 2; and” substitute “for Part 2 of Schedule 2;”;

(c) in rule B3 (ill health awards)—

(i) in paragraph (1), for “who is required to retire under rule A15 (compulsory retirement on grounds of disablement)” substitute “who retires by reason of permanent disablement(1)”;

(ii) for paragraph (2) substitute—

“(2) A regular firefighter who is entitled—

(a) to reckon at least two years but less than five years pensionable service becomes entitled on retiring to a lower tier ill-health pension calculated in accordance with paragraph 2 of Part 3 of Schedule 2; or

(b) to reckon at least five years’ pensionable service becomes entitled on retiring—

(i) where paragraph (3) applies, to a lower tier ill-health pension calculated in accordance with paragraph 2 of Part 3 of Schedule 2, or

(ii) where paragraph (4) applies, to the pensions referred to in paragraph (5).”;

(iii) in paragraph (5)(a), omit “or 3 (as the case may be)”; and

(iv) in paragraph (7), for “the issue of his capacity for employment arises” substitute “the question of the firefighter’s disablement arises for decision”;

(d) in rule B5 (deferred pension)—

(i) after paragraph (1)(d)(i)(bb) insert—

“(cc) any period of absence from duty without pay, not reckonable as pensionable service under rule F2(3), and”; and

(ii) omit paragraph (5);

(e) in rule B5A (entitlement to two pensions)—

(i) in paragraph (2), for “The amounts” substitute “Subject to paragraph (4A), the amounts”; and

(ii) after paragraph (4) insert—

“(4A) Where a firefighter is entitled to—

(a) a lower tier ill-health pension where rule B3(3) applies,

(b) a higher tier ill-health pension where rule B3(4) applies, or

(c) a deferred pension under rule B5,

the amount of the first and second pension is to be calculated in accordance with Part 3 or Part 6 (as the case may be) of Schedule 2 with the formula in this rule as modified by paragraph (4B).

(4B) For the purpose of the calculation in paragraph (4A)—

(a) the amount of the first pension is that found by applying the formula—

;

(b) the amount of the second pension is that found by applying the formula—

;

(c) in sub-paragraphs (a) and (b) A, B and C have the same meaning as in paragraph (3), E and F have the same meaning as in paragraph (4) and G is the amount of the single pension that the firefighter would otherwise have been awarded.”;

(f) in rule B5B (additional pension benefit: long service increment)—

(i) in paragraph (2), for the words after the formula substitute—

“where—

• A is the number in years (counting part of a year as the appropriate fraction) by which the firefighter’s continuous pensionable service in the employment of a fire and rescue authority and subsequent continuous pensionable service in the employment of another fire and rescue authority in Wales up to and including 30th June 2007, exceeds 15 but does not exceed 20; and

• B is the number in years (counting part of a year as the appropriate fraction) by which the firefighter’s continuous pensionable service in the employment of a fire and rescue authority and subsequent to continuous pensionable service in the employment of another fire and rescue authority in Wales up to and including 30th June 2007, exceeds 20 but does not exceed 30.”;

(ii) in paragraph (3), for “Where” substitute “Until 11th April 2011, where”;

(iii) after paragraph (3), insert—

“(3A) On and after 11th April 2011, the amount of additional pension benefit (as calculated in accordance with paragraph (2) and paragraph (3) and, if applicable, paragraph (3B) and this paragraph) must be increased on the first Monday of the following relevant tax year by the same amount as any increase which would have applied if that additional pension benefit were a pension to which the Pensions (Increase) Act 1971 applied and the beginning date for that pension were 1st July of the tax year immediately before the relevant tax year.

(3B) For the avoidance of doubt, the increase of additional pension benefit in the tax year 2010/2011 must be increased by the same percentage as the percentage increase in the Consumer Prices Index in September 2010 with effect from Monday 11th April 2011.”;

(iv) in paragraph (4) for “(3)” substitute “(3) and (3A)”; and

(v) in paragraph (5)—

(aa) before the expression “relevant tax year” insert—

““the beginning date” means the date on which the pension is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act 1971;

“following relevant tax year” means the tax year after the relevant tax year, in relation to which the member is not in receipt of a pension under this Scheme or entitled to a deferred pension under rule B5;”;

(bb) in sub-paragraph (b) of the definition of “relevant tax year”, for “rule B3” substitute “rule B5; and

(g) for rule B5C (additional pension benefit: continual professional development), substitute—

“B5C Additional pension benefit

(1) Where a fire and rescue authority determines that the benefits listed in paragraph (5) are pensionable, and in any additional pension benefit year pays any such pensionable benefits to a regular firefighter, the authority must credit the firefighter with an amount of additional pension benefit in respect of that year.

(2) Subject to paragraph (3), the amount of additional pension benefit in respect of that year must be determined on 1st July immediately following the year in question in accordance with guidance and tables provided by the Scheme Actuary.

(3) The amount of additional pension benefit determined in accordance with paragraph (2) must be increased on the first Monday of the following relevant tax year by the same amount as any increase which would have applied if that additional pension benefit were a pension to which the Pensions (Increase) Act 1971 applied and the beginning date for that pension were 1st July of the tax year immediately before the relevant tax year.

(4) For the avoidance of doubt, the increase of additional pension benefit in the tax year 2010/2011 must be increased by the same percentage as the percentage increase in the Consumer Prices Index in September 2010 with effect from Monday 11th April 2011.

(5) The benefits referred to in paragraph (1) are—

(a) any allowance or supplement to reward additional skills and responsibilities that are applied and maintained outside the requirements of the firefighter’s duties under the contract of employment but are within the wider functions of the job;

(b) the amount (if any) paid in respect of a firefighter’s continual professional development;

(c) the difference between the firefighter’s basic pay in his or her day to day role and any pay received whilst on temporary promotion or where the firefighter is temporarily required to undertake the duties of a higher role;

(d) any performance related payment which is not consolidated into his or her standard pay.

(6) In this rule—

“additional pension benefit year” means the period of 12 months beginning with 1st July in which a firefighter is in receipt of any of the benefits listed in paragraph (5).

“the beginning date” means the date on which the pension is treated as beginning for the purposes of section 8(2) of the Pensions (Increase) Act 1971;

“following relevant tax year” means the tax year after the relevant tax year, in relation to which the member is not a pensioner member or entitled to a deferred pension under rule B5;

“relevant tax year” means a tax year in relation to which—

(a)

the amount of a firefighter’s pension benefits determined under this rule for the purposes of this Scheme is taken into account for tax purposes, and

(b)

the firefighter is not in receipt of a pension under this Scheme or entitled to a deferred pension under rule B5; and

“tax year” means the period of 12 months beginning with 6th April.”;

(h) in rule B5D (additional pension benefits: supplementary provisions)—

(i) in paragraph (2), for “paragraphs (4) and (5)” substitute “paragraph (4)”; and

(ii) in paragraph (3), omit “(rule A15)”;

(i) in rule B7 (commutation — general provision)—

(i) in paragraph (3), for “Government Actuary” substitute “Scheme Actuary”;

(ii) in paragraph (5), for “In the case of” substitute “Subject to paragraph (5A), in the case of”;

(iii) after paragraph (5), insert—

“(5A) Subject to paragraph (4), a fire and rescue authority may, having regard to—

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

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

pay a lump sum in excess of two and a quarter times the full amount of the pension.”; and

(iv) in paragraph (11), for “serviceman” substitute “reservist”;

(j) in rule B8 (commutation — small pensions)—

(i) in paragraph (2), for “Government Actuary” substitute “Scheme Actuary”; and

(ii) after paragraph (3) add—

“(4) On the day on which the pension is commuted under this rule, all other entitlements to a pension under this Scheme are extinguished.”;

(k) in rule B9 (allocation)—

(i) in paragraph (7), for “the date on which he intends to retire” substitute “the day before the pension comes into payment”;

(ii) in paragraph (13), for “Government Actuary” substitute “Scheme Actuary”;

(iii) in paragraph (16), for “serviceman” substitute “reservist”; and

(l) in rule B12 (pension debit members), in sub-paragraph (a), for “Government Actuary” substitute “Scheme Actuary”.

(1)

Within the meaning of rule A10 (disablement).