The Firefighters’ Pension Scheme (England) Regulations 2014

• Citation: S.I. 2014/2848
• Sections: 257

Section 1 Citation and commencement

(1) These Regulations may be cited as the Firefighters’ Pension Scheme (England) Regulations 2014.

(2) These Regulations come into force on 1st April 2015.

Section 2 Establishment of Firefighters’ Pension Scheme 2015

(1) These Regulations establish a scheme for the payment of pensions and other benefits to or in respect of fire and rescue workers who are firefighters in England.

(2) This scheme is to be known as the Firefighters’ Pension Scheme 2015.

Section 3 Interpretation

In these Regulations, unless the context otherwise requires—

“ 1992 Scheme ” means the Firefighters’ Pension Scheme 1992 as set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992 as it has effect in England;

“ 2013 Act ” means the Public Service Pensions Act 2013;

“ FA 2004 ” means the Finance Act 2004 ;

“ NFPS ” means the New Firefighters’ Pension Scheme (England) as set out in Schedule 1 to the Firefighters’ Pension Scheme (England) Order 2006 ;

“ PIA 1971 ” means the Pensions (Increase) Act 1971 ;

“ PSA 1993 ” means the Pension Schemes Act 1993 ;

“ WRPA 1999 ” means the Welfare Reform and Pensions Act 1999 ;

“accrued added pension” has the meaning given in regulation 23(4) (calculation of amount of accrued pension for purpose of deferment or retirement);

“accrued earned pension” has the meaning given in regulation 23(3) (calculation of amount of accrued pension for purpose of deferment or retirement);

“active member” has the meaning given in regulation 19 (active membership);

“active member’s account” means the account established under regulation 31 (establishment of active member’s account);

“actuarial guidance” means actuarial guidance issued by the Secretary of State after consultation with the scheme actuary;

“added pension election” means the election to make added pension payments;

“added pension payments” means periodical payments or a lump sum payment for added pension made to this scheme;

“additional adoption leave” means leave under section 75B of the Employment Rights Act 1996 ;

“additional maternity leave” means leave under section 73 of the Employment Rights Act 1996 ;

...

“adjusted lower tier ill-health pension” has the meaning given in regulation 66(4) (annual rate of ill-health awards);

“age addition” has the meaning given in regulation 26 (determination of “the age addition”);

“allocation amount” means the amount of the pension allocated as a result of making an allocation election;

“allocation election” means an election under regulation 72 (allocation election);

“amount of accrued added pension” has the meaning given in regulation 23(4) (calculation of amount of accrued pension for purpose of deferment or retirement);

“amount of accrued earned pension” has the meaning given in regulation 23(3) (calculation of amount of accrued pension for purpose of deferment or retirement);

“amount of added pension” means the amounts credited to the added pension account under paragraphs 11 or 14 of Schedule 1;

“annual allowance” has the meaning given in section 228 (annual allowance) of FA 2004 ;

“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of FA 2004 ;

“assumed age addition” has the meaning given in regulation 27 (determination of “the assumed age addition”);

“assumed pensionable pay” has the meaning given in regulation 18 (meaning of “assumed pensionable pay”);

“authority” means a fire and rescue authority for an area in England determined in accordance with section 1 of the Fire and Rescue Services Act 2004 ;

“award” means an award of a benefit under these Regulations;

“beginning date”, in relation to a pension not attributable (directly or indirectly) to a pension credit, means the date on which the pension is deemed to begin for the purpose of section 8(2) (meaning of “pension” and other supplementary provisions) of PIA 1971 ;

“child-related leave” means—

ordinary adoption leave,

ordinary maternity leave,

additional maternity or adoption leave,

paternity leave,

...

a period of parental leave; or

shared parental leave;

“closing date”, in relation to a transition member, has the meaning given in paragraph 1 of Schedule 2 (transitional provisions);

“club scheme” means a registered occupational pension scheme (other than a connected scheme) that has agreed to make and receive club transfer value payments under the club transfer arrangements;

“club transfer” means a transfer to or from this scheme under the club transfer arrangements;

“club transfer arrangements” means arrangements approved by the Secretary of State as providing reciprocal arrangements between this scheme and other registered occupational pension schemes for making and receiving club transfer value payments;

“club transfer earned pension” means pension attributable to the receipt of a club transfer value payment;

“club transfer value” has the meaning given in regulation 132 (interpretation in relation to Part);

“club transfer value payment” means payment of a club transfer value;

“cohabiting partner” has the meaning given in regulation 76 (meaning of “surviving partner”);

“the commutation amount” in relation to a pension means the amount of the pension exchanged for a lump sum as a result of the exercise of the commutation option;

“commutation option” means the option to exchange part of a pension for a lump sum—

exercisable under regulation 71 (option to commute part of pension) in relation to a retirement pension, or

exercisable under regulation 109 (commutation of part of pension) in relation to a pension credit member’s pension;

“connected member of the NFPS” has the meaning given in rule 1C of Part 2 of the NFPS;

“connected scheme” means another statutory pension scheme that is connected, within the meaning of section 4(6) of the 2013 Act, with this scheme;

“connected special member of the NFPS” has the meaning given in rule 1D of Part 2 of the NFPS;

“continued pension” means—

in relation to a member of the NFPS, the entitlement to a pension under rule 1B of Part 3 of the NFPS,

in relation to a member of the 1992 Scheme, the entitlement to a pension under rule B2A of the 1992 Scheme;

“continuity of service”, in relation to a transition member, has the meaning given in paragraph 2 of Schedule 2;

“continuous period of pensionable service” in relation to this scheme, means a period of pensionable service under this scheme disregarding any gap in pensionable service not exceeding five years unless otherwise provided;

“death benefits” means any of the following—

a surviving partner’s pension,

an eligible child’s pension, or

a lump sum death benefit;

“deferred member” has the meaning given in regulation 20 (deferred membership);

“deferred member of the 1992 Scheme” means a person who is entitled to a deferred pension under rule B5 of the 1992 Scheme;

“deferred member of the NFPS” has the meaning given in rule 2(1) of Part 1 of the NFPS;

“deferred member’s account” has the meaning given in regulation 44 (establishment of deferred member’s account);

“deferred pension age” is the same as a person’s state pension age, or 65 if that is higher;

“early payment reduction” has the meaning given in regulation 61 (early payment reduction);

“earned pension” means earned pension payable without actuarial reduction at normal pension age;

“eligible child” has the meaning given in regulation 85 (meaning of “eligible child”);

“eligible child’s pension” has the meaning given in regulation 84 (eligible child’s pension);

“eligible person” has the meaning given in regulation 7 (eligible persons);

“equivalent amount to the 1992 Scheme lower tier ill-health pension” has the meaning given in regulation 65(5) (entitlement to lower tier ill-health pension and higher tier ill-health pension);

“equivalent amount to the NFPS lower tier ill-health pension” has the meaning given in regulation 65(5) (entitlement to lower tier ill-health pension and to higher tier ill-health pension);

“financial year” means a period of one year beginning with 1st April and ending with 31st March;

“Firefighters’ Pension Scheme Advisory Board” means the board established under regulation 4E (scheme advisory board: establishment);

“GMP age” means 65 in the case of a man or 60 in the case of a woman;

“guaranteed minimum” means the guaranteed minimum as defined in sections 14 (earner’s guaranteed minimum and 17 (minimum pensions for widows and widowers) of PSA 1993—

as increased in accordance with the requirements of section 109 of that Act (annual increase of guaranteed minimum pensions), and

if a reduction has been made under section 15A of that Act (reduction of guaranteed minimum in consequence of pension debit), as reduced in accordance with that section;

“higher tier ill-health pension” means a higher tier ill-health pension payable under regulation 65(2) (entitlement to lower tier ill-health pension and higher tier ill-health pension);

“ill-health award” means—

a lower tier ill-health pension, and

a higher tier ill-health pension where this has also been awarded;

“index adjustment” means—

in relation to the opening balance of earned pension for any scheme year, the change in earnings for the previous scheme year , and

in relation to the opening balance of club transfer earned pension for any scheme year, the in-service revaluation index that the sending scheme would have applied to the transferred pension for that scheme year, had it not been transferred;

“initial period” has the meaning given in regulation 77 (meaning of “initial period”);

“in-service revaluation index”, in relation to a pension scheme, means the percentage increase or decrease by which the pensionable earnings of a person, or a proportion of those earnings accrued as a pension, are revalued whilst the person is in pensionable service in that pension scheme;

“ IQMP ” means a medical practitioner holding a diploma in occupational medicine or an equivalent or higher qualification issued by a competent authority in an EEA State, or being an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA State; and for the purposes of this definition “a competent authority” has the meaning given by section 55(1) of the Medical Act 1983 ;

“last active scheme year” means the scheme year in which an active member of this scheme ceases to be in pensionable service under this scheme ;

“last day of pensionable service”, means the last day of a continuous period of pensionable service under this scheme;

“leaving year” means the scheme year in which the relevant last day falls;

“local pension board” means a board established under regulation 4A (local pension boards: establishment);

“lower tier ill-health pension” means a lower tier ill-health pension payable under regulation 65(1) (entitlement to lower tier ill-health pension and higher tier ill-health pension);

“member”, in relation to this scheme, means an active member, deferred member, or pensioner member of this scheme;

“member contributions” has the meaning given in regulation 110(8) (member contributions);

“normal pension age” in relation to this scheme, means 60 as required by section 10(2) of the 2013 Act;

“occupational pension scheme” has the meaning given in section 1 of PSA 1993 ;

“opening balance”, in relation to a description of pension for a scheme year other than added pension, has the meaning given in regulation 35 (opening balance, index adjustment and age addition) and in relation to added pension, has the meaning given in regulation 40 (account to specify opening balance and PIA index adjustment);

“ordinary adoption leave” means leave under section 75A of the Employment Rights Act 1996;

“ordinary maternity leave” means leave under section 71 of the Employment Rights Act 1996 ;

“parental leave” has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999 ;

“partial retirement option” means the option exercisable under regulation 63 (exercise of partial retirement option);

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002 ;

“pay period” means the period in respect of which a payment of pensionable pay is made;

“pensionable pay” has the meaning given in regulation 17 (pensionable pay);

“pensionable service in the 2015 scheme” means any continuous pensionable service in relation to the active member’s account in this scheme to which pensionable service in the 1992 Scheme was added for the purposes of regulation 57 (qualifying service) of these regulations for the period whilst paragraph (7) of rule A3 of the 1992 Scheme continues to apply to that person;

“pension credit” means a credit under section 29(1)(b) of WRPA 1999;

“pension credit member” has the meaning given by regulation 21 (pension credit member);

“pension credit member’s account” has the meaning given in regulation 54 (establishment of pension credit member’s account);

“pension credit member’s pension” means a pension payable under regulation 105 (entitlement to pension credit member’s pension);

“pension credit rights” has the meaning given in section 124(1) of the Pensions Act 1995;

“pension debit member”, in relation to this scheme, means a person who is a member of this scheme whose benefits or future benefits under this scheme have been reduced under section 31 of WRPA 1999 (reduction of benefit under pension sharing order);

“pensionable public service” means pensionable service under an existing scheme or an existing public body pension scheme as defined in paragraph 1 of Schedule 2;

“pensioner member” in relation to this scheme, means a person who is entitled to the immediate payment of a retirement pension under this scheme;

“pension sharing order” means any provision or order specified in section 28 of WRPA 1999;

“personal pension scheme” means a personal pension scheme as defined in section 1 of PSA 1993 that is a registered pension scheme;

“PIA index adjustment”, in relation to the opening balance of added pension for any scheme year, means the amount by which the annual rate of a pension of an amount equal to the opening balance would have been increased in that year under PIA 1971 if—

that pension were eligible to be so increased, and

the beginning date for that pension were the first day of the previous financial year;

“protected member”, in relation to the 1992 Scheme or the NFPS, has the meaning given in Schedule 2;

“provisional amount of deferred pension” has the meaning given in regulation 45 (provisional amount of deferred pension);

“qualifying service” has the meaning given in regulation 57 (qualifying service);

“reference pay”, in relation to the pay of a retained or volunteer firefighter for any period, means the whole-time equivalent pensionable pay for that period of a regular firefighter employed in a similar role and with equivalent qualifying service;

“registered”, in relation to a pension scheme, means registered under Chapter 2 of Part 4 (registration of pension schemes) of FA 2004;

“regular employment” means employment for at least 30 hours a week on average over a period of not less than 12 consecutive months beginning with the date on which the issue of the person’s capacity for employment arises;

“regular firefighter” means a person (P) employed (whether whole-time or part-time) by an authority—

as a firefighter, but not as a retained or volunteer firefighter,

on terms under which P is, or may be, required to engage in fire-fighting or, without a break in continuity of such employment, may be required to perform other duties appropriate to P’s role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting), and

otherwise than in a temporary capacity;

“the relevant last day” means—

for a partially retired member, the day on which the partial retirement option was exercised, and

otherwise, the member’s last day of pensionable service;

“reserve forces” has the meaning given in section 1(2) of the Reserve Forces Act 1996 ;

“reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty’s armed forces pursuant to a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 or absence during training required under section 22 or permitted under section 27 of that Act;

“retained firefighter” means a person (P) employed by an authority—

as a firefighter, but not as a regular firefighter or a volunteer firefighter,

on terms under which P is, or may be, required to engage in fire-fighting or, without a break in continuity of such employment, may be required to perform other duties appropriate to P’s role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting),

otherwise than in a temporary capacity, and

who is obliged to attend at such times as the officer in charge considers necessary, and in accordance with the orders that P receives;

“retirement account” has the meaning given in regulation 50 (establishment of retirement account);

“retirement added pension” has the meaning given in regulation 51(3) (account to specify amount of retirement pension);

“retirement amount of deferred pension” has the meaning given in regulation 46(3) (retirement amount of deferred pension);

“retirement benefits” means benefits payable under Part 5 (retirement benefits);

“retirement earned pension” has the meaning given in regulation 51(2) (account to specify amount of retirement pension);

“retirement index adjustment”, in relation to an amount of accrued pension, has the meaning given in regulation 24 (calculation of “retirement index adjustment”);

“retirement pension” means—

in relation to a pensioner member who was an active member at the time of claiming a retirement pension, a retirement earned pension and a retirement added pension (if any);

in relation to a pensioner member who was a deferred member at the time of claiming a retirement pension, the retirement amount of deferred pension.

an ill-health award and the payment of any equivalent amount to the 1992 Scheme lower tier ill-health pension (if any) and the payment of any equivalent amount to the NFPS lower tier ill-health pension (if any) ;

“retirement PIA index adjustment” in relation to an amount of accrued pension, has the meaning given in regulation 25 (calculation of “retirement PIA index adjustment”);

“role”, in relation to a firefighter, means the role in which the firefighter is for the time being employed, being a role set out in “Fire and Rescue Services Rolemaps” issued by the National Joint Council for Local Authority Fire and Rescue Services in August 2005 ;

“this scheme” means the scheme established by these Regulations;

“scheme actuary” means the actuary appointed by the Secretary of State under regulation 150 (appointment of scheme actuary);

“scheme employer” has the meaning given in regulation 6 (scheme employment);

“scheme employment” has the meaning given in regulation 6 (scheme employment);

“scheme manager”, except where the context otherwise requires, has the meaning given in regulation 4 (scheme manager);

“scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“sending scheme” means a club scheme which pays a club transfer value;

“shared parental leave” means leave under the Shared Parental Leave Regulations 2014;

“specified proportion” has the meaning given in regulation 89 (specified proportion);

“statutory pay” means—

statutory adoption pay within the meaning of section 171ZL(1) (entitlement) of the Social Security Contributions and Benefits Act 1992 ,

statutory maternity pay within the meaning of section 164(1) (statutory maternity pay-entitlement and liability to pay) of the Social Security Contributions and Benefits Act 1992,

... statutory paternity pay within the meaning of section 171ZA(1) (entitlement: birth) or 171ZB(1) (entitlement: adoption) of the Social Security Contributions and Benefits Act 1992 , or

...

statutory shared parental pay within the meaning section 171ZU (entitlement: birth) and section 171ZV (entitlement: adoption) of the Social Security Contributions and Benefits Act 1992;

“survivor member” has the meaning given in regulation 52 (establishment of survivor member’s account);

“surviving partner” has the meaning given in regulation 76 (meaning of “surviving partner”);

“surviving partner’s pension” means a pension payable to a surviving partner under regulation 78 (surviving partner’s pension payable on death of active member), regulation 79 (surviving partner’s pension payable on death of deferred member), or regulation 80 (surviving partner’s pension payable on death of pensioner member);

“tax year” means a period of one year which is the period of assessment for income tax purposes;

“total allocation amount”, in relation to an amount of retirement pension, means the total amount of that pension allocated under Chapter 6 of Part 5 (retirement benefits);

“trade dispute” has the meaning given in section 218 of the Trade Union and Labour Relations (Consolidation) Act 1992 ;

“transfer payment” means a transfer value payment or a club transfer value payment;

“transfer value” has the meaning given in regulation 132 (interpretation in relation to Part);

“transfer value payment” means payment of a transfer value;

“transferred pension” means pension attributable to receipt of a transfer value payment;

“transition member” has the meaning given in paragraph 1 of Schedule 2;

“volunteer firefighter” means a person (P) who carries out operational firefighting for an authority—

as a firefighter, but not as a regular firefighter or a retained firefighter,

on terms under which P is, or may be, required to engage in fire-fighting or may be required to perform other duties appropriate to P’s role as a firefighter (whether instead of, or in addition to, engaging in fire-fighting),

otherwise than in a temporary capacity, and

who is obliged to attend at such times as the officer in charge considers necessary, and in accordance with the orders that P receives;

“weekly rate”, in relation to a guaranteed minimum pension, has the meaning given in regulation 55(2) of the Occupational Pension Scheme (Contracting-out ) Regulations 1996 .

Section 4 Scheme manager

(1) An authority is responsible for managing and administering this scheme and any statutory scheme that is connected with it in relation to any person for which it is the appropriate authority under these Regulations.

(2) The appropriate authority in relation to a person who—

(a) is or has been a member of this scheme; or

(b) is entitled to any benefit in respect of a person who is or has been a member of this scheme,

is the authority by whom the member was last employed whilst an active member of this Scheme in relation to each of the member’s pension accounts .

(3) The appropriate authority in relation to a pension credit member is the authority responsible for the pension debit member’s pension account at the effective date of the pension sharing order.

(4) The appropriate authority is referred to in this scheme as the scheme manager.

Section 4A Local pension boards: establishment

(1) Each scheme manager must no later than 1st April 2015 establish a pension board (“a local pension board”) responsible for assisting it—

(a) to secure compliance with—

(i) these Regulations,

(ii) any other legislation relating to the governance and administration of this scheme and any connected scheme, and

(iii) any requirements imposed by the Pensions Regulator in relation to this scheme and any connected scheme; and

(b) to ensure the effective and efficient governance and administration of this scheme and any connected scheme.

(2) Where the administration and management of this scheme is wholly or mainly shared by two or more scheme managers, those scheme managers may establish a joint local pension board if approval in writing has been obtained from the Secretary of State.

(3) Approval under paragraph (2) may be given subject to such conditions as the Secretary of State thinks fit and may be withdrawn if any conditions are not met or if in the opinion of the Secretary of State it is no longer appropriate for the approval to continue.

(4) Subject to paragraph (5), a scheme manager may determine the procedures applicable to a local pension board, including as to the establishment of sub-committees, formation of joint committees and payment of expenses.

(5) No member of a local pension board shall have a right to vote on any question unless that member is an employer representative or a member representative.

(6) A local pension board shall have the power to do anything which is calculated to facilitate, or is conducive or incidental to, the discharge of any of its functions.

Section 4B Local pension boards: membership

(1) Subject to paragraphs (2) to (4) each scheme manager must determine—

(a) the membership of the local pension board;

(b) the manner in which members of the local pension board may be appointed and removed;

(c) the terms of appointment of members of the local pension board.

(2) A local pension board must include an equal number, which is no less than 4 in total, of employer representatives and member representatives and for these purposes the scheme manager must be satisfied that—

(a) a person to be appointed to the local pension board as an employer representative has the capacity to represent the employer; and

(b) a person to be appointed to the local pension board as a member representative has the capacity to represent members.

(3) A member of the authority who is a member of the local pension board must be appointed as either an employer representative or a member representative.

(4) No member or officer of an authority who is responsible for the discharge of any function under these Regulations (apart from any function relating to a local pension board or the Firefighters’ Pension Scheme Advisory Board) may be a member of the local pension board of that authority.

Section 4C Local pension boards: conflict of interest

(1) Each scheme manager must be satisfied that any person to be appointed as a member of a local pension board does not have a conflict of interest.

(2) A scheme manager must be satisfied from time to time that none of the members of a local pension board has a conflict of interest.

(3) A person who is to be appointed as a member of a local pension board by a scheme manager must provide that scheme manger with such information as the scheme manger reasonably requires for the purposes of paragraph (1).

(4) A person who is a member of a local pension board must provide the scheme manager which made the appointment with such information as that scheme manager reasonably requires for the purposes of paragraph (2).

Section 4D Local pension boards: guidance

A scheme manager must have regard to guidance issued by the Secretary of State in relation to local pension boards.

Section 4E Scheme advisory board: establishment

(1) A scheme advisory board (“the Firefighters’ Pension Scheme Advisory Board”) is established.

(2) The function of the Firefighters’ Pension Scheme Advisory Board is to provide advice in response to a request from the Secretary of State on the desirability of making changes to this scheme and any connected scheme.

(3) The Firefighters’ Pension Scheme Advisory Board also has the function of providing advice to scheme mangers and local pension boards in relation to the effective and efficient administration and management of this scheme and any connected scheme.

(4) Subject to these Regulations, the Firefighters’ Pension Scheme Advisory Board may determine its own procedures including as to voting rights, the establishment of sub-committees, formation of joint committees and the payment of remuneration and expenses.

(5) The Firefighters’ Pension Scheme Advisory Board shall have the power to do anything which is calculated to facilitate, or is conducive or incidental to, the discharge of any of its functions.

Section 4F Scheme advisory board: membership

(1) The Firefighters’ Pension Scheme Advisory Board shall consist of a chairman and at least two, and no more than 14, persons appointed by the Secretary of State.

(2) When deciding whether to make an appointment under paragraph (1), the Secretary of State must have regard to the desirability of there being equal representation of persons representing the interests of scheme employers and persons representing the interests of members.

(3) A member of the Firefighters’ Pension Scheme Advisory Board is to hold and vacate office in accordance with the terms of that member’s appointment.

(4) The chairman of the Firefighters’ Pension Scheme Advisory Board may, with the agreement of the Board, appoint a maximum of three persons to be non-voting advisory members of the Boards.

(5) An advisory member of the Firefighters’ Pension Scheme Advisory Board is to hold and vacate office in accordance with the terms of that member’s appointment.

(6) The chairman of the Firefighters’ Pension Scheme Advisory Board may, with the agreement of the Board, appoint persons who are not members of the Firefighters’ Pension Scheme Advisory Board to be members of sub-committees of that Board.

(7) A member of a sub-committee of the Firefighters’ Pension Scheme Advisory Board is to hold and vacate office in accordance with the terms of that member’s appointment.

Section 4G Scheme advisory board: conflict of interest

(1) Before appointing any person to be a member of the Firefighters’ Pension Scheme Advisory Board, the Secretary of State must be satisfied that the person does not have a conflict of interest.

(2) The Secretary of State must be satisfied from time to time that none of the members of the Firefighters’ Pension Scheme Advisory Board has a conflict of interest.

(3) A person who is to be appointed as a member of the Firefighters’ Pension Scheme Advisory Board must provide the Secretary of State with such information as the Secretary of State reasonably requires for the purposes of paragraph (1).

(4) A person who is a member of the Firefighters’ Pension Scheme Advisory Board must provide the Secretary of State with such information as the Secretary of State reasonably requires for the purposes of paragraph (2).

Section 4H Scheme advisory board: funding

(1) The Firefighters’ Pension Scheme Advisory Board must prepare an annual budget for approval by the Secretary of State.

(2) The expenses of the Firefighters’ Pension Scheme Advisory Board are to be defrayed by scheme managers in such proportions as are determined by the Board based on the approved budget and the number of members of this scheme and connected schemes for which each scheme manager is responsible.

(3) A scheme manager must pay the amount it is required to pay under this regulation at such time or times as the Firefighters’ Pension Scheme Advisory Board may determine.

Section 5 Delegation

(1) The Secretary of State may delegate any functions under these Regulations, including this power to delegate.

(2) The scheme manager may delegate any functions under these Regulations, including this power to delegate, to such persons or employees of such person as may be authorised in that behalf by the scheme manager.

Section 6 Scheme employment

(1) For the purposes of these Regulations, a person is in scheme employment if that person is employed as a firefighter by an authority and satisfies the requirement in paragraph (2) or paragraph (3).

(2) A person who took up employment on or after 1st April 2015 satisfies the requirement in this paragraph where that person’s role on taking up employment includes—

(a) resolving operational incidents; or

(b) leading and supporting others in the resolution of operational incidents.

(3) A person who is a member of the 1992 Scheme or of the NFPS satisfies the requirement in this paragraph.

(4) The employer of a person in scheme employment is referred to in these Regulations as the “scheme employer”.

Section 7 Eligible persons

(1) For the purpose of this Part, an eligible person is a person who is eligible to be an active member of this scheme.

(2) A person who is in service in a scheme employment (P) is an eligible person in relation to that employment unless in relation to service in that employment—

(a) P is a protected member of the 1992 Scheme or the NFPS; or

(b) P is a member of any other pension scheme and the authority employing P pays contributions to that scheme in respect of P.

(3) P is an eligible person whilst on reserve forces leave.

Section 8 Service in two or more scheme employments

If a person is in service in two or more scheme employments, regulation 7 (eligible persons) applies separately in relation to each employment.

Section 9 Application of Chapter

(1) This Chapter applies in relation to a continuous period of service in a scheme employment.

(2) If a person is in service in two or more scheme employments at the same time, this Chapter applies separately in relation to each of the employments (whether or not the employment is with the same authority).

Section 10 Interpretation of Chapter

In this Chapter—

“automatic re-enrolment date”, in relation to a person in service in a scheme employment, means a date determined under regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 ;

“continuous period of service”, in relation to scheme employment, means a period of service in scheme employment disregarding any gap in service not exceeding five years;

“first eligible day of service”, means the day on which a person becomes an eligible person in relation to that service.

Section 11 Automatic enrolment

(1) Where a person (P) who is in pensionable service under the scheme moves from one scheme employer to another but remains in scheme employment, P continues in pensionable service under the scheme.

(2) A person (P) who is not in pensionable service under the scheme immediately before P’s first eligible day of service in a scheme employment begins pensionable service under this scheme on P’s first eligible day of service in that employment unless—

(a) regulation 15 (opting out before the end of the first three months) applies; or

(b) P is a transition member with continuity of service and paragraph (3) applies.

(3) This paragraph applies if—

(a) P’s first eligible day of service in the scheme employment is the day after P’s closing date; and

(b) on P’s closing date—

(i) P was in service in the same employment, and

(ii) P had opted out of the 1992 Scheme or the NFPS, as the case may be, in relation to that service.

Section 12 Opting into this scheme

(1) A person (P) who, in relation to a scheme employment, is an eligible person but is not in pensionable service under this scheme may opt to become an active member of this scheme in relation to service in that employment.

(2) The option under this regulation may only be exercised by notice to the scheme manager in a form required by the scheme manager (“opt-in notice”).

(3) A person who exercises the option under this regulation in relation to service in a scheme employment opts into this scheme in relation to service in that employment with effect from the date on which the opt-in notice is received by the scheme manager.

(4) The option under this regulation is taken to be exercised on that date.

(5) If P opts into this scheme in relation to an employment, P becomes an active member of this scheme in relation to that employment at the beginning of the first pay period beginning after the date on which the option is exercised or at such other time as the scheme manager considers appropriate.

Section 13 Automatic re-enrolment

(1) This regulation applies if, on the automatic re-enrolment date, an eligible person (P) in relation to service in a scheme employment is not in pensionable service under this scheme in relation to service in that employment.

(2) On the automatic re-enrolment date, the scheme manager must enrol P in this scheme in relation to service in that employment if the employer is required under section 5 of the Pensions Act 2008 (automatic re-enrolment) to make arrangements for P to be an active member of a pension scheme.

Section 14 Opting out of this scheme

(1) A person (P) opts out of this scheme in relation to service in a scheme employment if P opts not to be an active member of this scheme in relation to that service.

(2) P may only exercise the option by notice to the scheme manager in a form required by the scheme manager (“opt-out notice”).

(3) The option is taken to be exercised on the date on which the opt-out notice is received by the scheme manager.

Section 15 Opting out before the end of the first three months

(1) This regulation applies if a person (P) opts out of this scheme in relation to a continuous period of service in scheme employment—

(a) before the end of three months after P’s first day of a continuous period of service in scheme employment; or

(b) before the end of three months after the automatic re-enrolment date.

(2) If paragraph (1)(a) applies, P is taken never to have been in pensionable service under this scheme in relation to that continuous period of service in scheme employment.

(3) If paragraph (1)(b) applies, P is taken not to have been in pensionable service under this scheme in relation to that period of service during the period referred to in paragraph (1)(b).

(4) This regulation does not require the scheme manager to pay P any additional amount which becomes payable by P in respect of national insurance contributions because P has not after all been an active member of this scheme during any period.

Section 16 Opting out after the first three months

(1) This regulation applies if a person (P) opts out of this scheme in relation to a continuous period of service in scheme employment—

(a) three months or more after P’s first day of a continuous period of service in scheme employment; or

(b) three months or more after P’s automatic re-enrolment date.

(2) If P exercises the option under paragraph (1)(a) or (b), P ceases to be in pensionable service under this scheme in relation to that continuous period of service in scheme employment—

(a) on the first day of the first pay period beginning on or after the date on which the option is exercised; or

(b) if the scheme manager considers that day inappropriate, on the first day of any later pay period the scheme manager considers appropriate.

Section 17 Pensionable pay

(1) For the purpose of calculating a member’s pension or other benefits under this scheme, the member’s pensionable pay is—

(a) the member’s pay received for the performance of the duties of the member’s role except any allowance or emoluments paid to that member on a temporary basis;

(b) the member’s permanent emoluments (including, in the case of a retained firefighter, any retaining allowance);

(c) the amount foregone where a member has agreed to surrender the right to receive any part of that member’s pensionable pay in exchange for the provision by the employer of any non-cash benefit; and

(d) the amount paid to the member for continued professional development which the scheme manager determines is pensionable.

(2) The payments in paragraph (1) do not include any payment made by an employer to a member who is on reserve forces service leave.

Section 18 Meaning of “assumed pensionable pay”

(1) For any period in which the circumstances specified in paragraph (2) apply to an active member of this scheme, the member is treated as receiving pensionable pay (“assumed pensionable pay”) equal to the pensionable pay that the member would have received if those circumstances had not applied.

(2) The circumstances are that the member—

(a) is on secondment to a different employer under an arrangement providing for the member to continue to be an active member of this scheme in respect of the member’s service although the member is paid for that member’s service by the other employer;

(b) is on sick leave or injury leave on reduced pay or, where the member has paid the contributions required by regulation 111(2) (contributions during absence from work due to illness or injury), is not receiving pay;

(c) is receiving pay or statutory pay whilst on adoption leave, additional adoption leave, additional maternity leave, shared parental leave or parental leave ...;

(d) is on ordinary adoption leave, ordinary maternity leave or paternity leave;

(e) is not receiving pay or statutory pay during part or all of the duration of the period of additional adoption leave, additional maternity leave or shared parental leave ... and has paid member contributions in respect of that period;

(f) is on unpaid leave for a period that does not exceed five years, in circumstances that the scheme manager has agreed can count for the purposes of this paragraph, and has paid contributions required by regulation 111(4) (contributions during absence from work due to authorised absence);

(g) is absent on reserve forces service leave; or

(h) is absent due to a trade dispute and has paid contributions required by regulation 111(3) (contributions during absence from work due to trade dispute).

(3) Paragraph (2)(g) does not apply in respect of any period of service which qualifies the member for benefits under any occupational pension scheme in respect of that service.

(4) Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P’s pensionable service for that period was 365 days or more, the amount of P’s assumed pensionable pay is calculated by dividing the total amount of P’s pensionable pay received for that service during the period of 365 days ending with the last day of continuous pensionable service before those circumstances applied, by 365 and multiplying by the number of days in which the circumstances in paragraph (2) applied.

(5) Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P’s pensionable service for that period was less than 365 days, the amount of P’s assumed pensionable pay is calculated by dividing the total amount of P’s pensionable pay received for that service during that period of continuous pensionable service before those circumstances applied, by the number of days of that service and multiplying by the number of days in which the circumstances in paragraph (2) applied.

Section 19 Active membership

A person (P) is an active member of this scheme if—

(a) P is in pensionable service under this scheme;

(b) P is not in pensionable service whilst on unpaid sick leave or on unpaid child-related leave or on a trade dispute where P had been an active member immediately before that leave or trade dispute began;

(c) P is on unpaid authorised absence and the scheme manager permits P to be treated as an active member; or

(d) P is on reserve forces service leave and P was an active member immediately before that leave began.

Section 20 Deferred membership

A person (P) is a deferred member of this scheme in relation to a continuous period of pensionable service if—

(a) P ceases to be an active member of this scheme in relation to that period of service before P claims a pension under this scheme in respect of that period of pensionable service;

(b) P is not a pensioner member of this scheme in relation to that period of service; and

(c) P has at least three months qualifying service or a transfer value payment otherwise than from another occupational pension scheme has been accepted by this scheme in relation to P.

Section 21 Pension credit member

A person is a pension credit member of this scheme if that person has been given a pension credit in the scheme as a consequence of a pension debit created under section 29 of the WRPA 1999 in relation to a member of this scheme.

Section 22 Description of pension

For the purpose of this Part, description of pension means any of the following—

(a) earned pension;

(b) transferred pension;

(c) club transfer earned pension;

(d) added pension.

Section 23 Calculation of amount of accrued pension for purpose of deferment or retirement

(1) For the purpose of a retirement account of an active member who retires or partially retires, the amount of accrued pension is the sum of the amount of accrued earned pension calculated in accordance with paragraph (3) and the amount of accrued added pension calculated in accordance with paragraph (4).

(2) For the purpose of a deferred member’s account, the amount of accrued earned pension is calculated in accordance with paragraph (3).

(3) The amount of accrued earned pension is the sum of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of earned pension accrued in the last active scheme year;

(c) the sum of the opening balance of transferred pension (if any) for the last active scheme year and the index adjustment for that opening balance;

(d) the amount of transferred pension (if any) for the last active scheme year;

(e) the sum of the opening balance of club transfer earned pension (if any) for the last active scheme year and the index adjustment for that opening balance; and

(f) the amount of club transfer earned pension (if any) for the last active scheme year.

(4) The amount of accrued added pension is the sum of the following amounts specified in the added pension account as at the end of the last day of pensionable service—

(a) the sum of the opening balance of added pension for the last active scheme year and the PIA index adjustment (if any) for that opening balance; and

(b) the amount of accrued added pension for the last active scheme year.

Section 24 Calculation of “retirement index adjustment”

(1) The retirement index adjustment for an amount of accrued earned pension is—

where “retirement index percentage” means the retirement index percentage calculated under paragraph (2) for accrued earned pension.

(2) The retirement index percentage is—

where—

A means—

for accrued club transfer earned pension, the in-service revaluation index that applies in relation to this scheme for the leaving year,

for accrued earned pension other than club transfer earned pension, the index adjustment that applies in relation to this scheme for the leaving year,

B is the number of complete months in the period between the beginning of the leaving year and the end of the relevant last year.

(3) For the purposes of this regulation, “complete month” includes an incomplete month that consists of at least 16 days.

Section 25 Calculation of “retirement PIA index adjustment”

(1) The retirement PIA index adjustment for an amount of accrued added pension is calculated in accordance with paragraph (2).

(2) The retirement PIA index adjustment is the amount by which the annual rate of a pension of an amount equal to the amount of accrued added pension would have been increased in the leaving year under PIA 1971 if—

(a) that pension were eligible to be so increased; and

(b) the beginning date for that pension were the day after the relevant last day.

Section 26 Determination of “the age addition”

(1) This regulation applies in relation to every scheme year in which an active member’s account and an active member’s added pension account, if any, is open that is subsequent to the scheme year in which the member reaches normal pension age under this scheme, and that is not the scheme year in which the account is established under this Part.

(2) At the beginning of the scheme year, for each description of pension, the scheme manager having regard to actuarial guidance must determine the age addition to be awarded for that scheme year by reference to the opening balance of that description of pension for the previous scheme year.

(3) In these Regulations, “the age addition” means an additional amount of pension determined by reference to the proportion of the previous scheme year for which a member had reached normal pension age under this scheme.

Section 27 Determination of “the assumed age addition”

(1) This regulation applies on the establishment of a deferred member’s account or retirement account in respect of a member who does not have an active member’s account in connection with another scheme employment.

(2) The scheme manager having regard to actuarial guidance must determine the assumed age addition for the amount of accrued earned pension and accrued added pension (if any) specified in that account.

(3) In these Regulations “the assumed age addition” means—

(a) for an amount of accrued earned pension not attributable to a transferred pension, the age addition that would have been awarded for accrued earned pension if the member had not left pensionable service or exercised the option to partially retire in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(b) for an amount of accrued earned pension attributable to a transferred pension, the age addition that would have been awarded for transferred pension if the member had not left pensionable service or exercised the option to partially retire in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme;

(c) for an amount of accrued added pension, the age addition that would have been awarded for added pension if the member had not left pensionable service or exercised the option to partially retire in the leaving year, determined by reference to the proportion of the leaving year for which the member was an active member of this scheme who had reached normal pension age under this scheme.

Section 28 Establishment of pension accounts: general

(1) The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.

(2) A pension account—

(a) may be kept in any form the scheme manager considers appropriate; and

(b) must specify the details required by these Regulations.

(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, to the amount actually so specified.

Section 29 Closure and adjustment of pension accounts on transfer out or repayment of balance of contributions

(1) Except as otherwise provided in this regulation, the scheme manager must close all pension accounts relating to a member of this scheme if—

(a) a transfer payment is made in respect of the member’s accrued rights under this scheme; or

(b) all member contributions are refunded to the member under regulation 116 (refund of all member contributions and payments for extra pension made by member).

(2) Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment does not relate or is not attributable.

(3) An account that is not closed because of paragraph (2) must be adjusted in such manner as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme .

(4) Paragraph (1)(a) does not require the scheme manager to close a pension credit member’s account if the transfer payment is made in respect of a member who is both—

(a) a pension credit member of this scheme; and

(b) an active member, deferred member or pensioner member of this scheme.

Section 30 Application of Chapter

(1) This Chapter applies in relation to a continuous period of pensionable service under this scheme.

(2) For a person who is an active member of this scheme in relation to two or more continuous periods of pensionable service at the same time, this Chapter applies separately in relation to each of those periods of service.

Section 31 Establishment of active member’s account

(1) The scheme manager must establish a pension account for a member who is in pensionable service from the day on which the member begins pensionable service.

(2) For the purposes of these Regulations, an account established under paragraph (1) is called an active member’s account.

Section 32 Receipt of a transfer value payment

(1) This regulation applies if a transfer value payment is received from another pension scheme (other than a connected scheme) in relation to an active member of this scheme.

(2) On receiving the transfer value payment, the scheme manager must credit the active member’s account with the amount of transferred pension calculated under regulation 143(2) (amount of transferred pension).

Section 33 Receipt of a club transfer value payment

(1) This regulation applies if a club transfer value payment is received from another club scheme in relation to an active member of this scheme.

(2) On receiving the club transfer value payment, the scheme manager must credit the active member’s account with an amount of club transfer earned pension calculated under regulation 145(2) (amount of club transfer earned pension).

Section 34 Amount of pension for a scheme year

(1) This regulation applies in relation to every scheme year in which an active member’s account is open.

(2) The active member’s account must specify—

(a) the amount of earned pension (if any) for the scheme year;

(b) the amount of transferred pension (if any) for the scheme year; and

(c) the amount of club transfer earned pension (if any) from each sending scheme for the scheme year.

(3) The amount is—

(a) for earned pension, 1/59.7th of the member’s pensionable pay received for that year for the scheme employment in respect of which that member’s account is established;

(b) for earned pension, 1/59.7th of the member’s assumed pensionable pay for the scheme year where the member pays the contributions required by paragraphs (3) and (4) of regulation 111 (contributions during absence from work due to trade dispute or authorised unpaid absence) or the contributions required by paragraph (1) of regulation 112 (contributions during absence from work on reserve forces service leave) or the contributions required by paragraph (3) of regulation 113 (contributions during child-related leave);

(c) for earned pension, 1/59.7th of the member’s assumed pensionable pay during the member’s absence due to illness or injury for the period in respect of which the member pays the contributions required by paragraph (2) of regulation 111 (contributions during absence from work due to illness or injury);

(d) for earned pension, 1/59.7th of the member’s assumed pensionable pay whilst the member is absent on ordinary adoption leave, ordinary maternity leave or paternity leave;

(e) for transferred pension, the amount which the member is entitled to count under regulation 143(2) (amount of transferred pension) for that year; and

(f) for club transfer earned pension, the amount of all club transfer values received in relation to the member in that year as calculated under regulation 145(2) (amount of club transfer earned pension).

Section 35 Opening balance, index adjustment and age addition

(1) This regulation applies in relation to every scheme year in which an active member’s account is open other than the scheme year in which that account is established.

(2) The active member’s account must specify—

(a) the opening balance of earned pension for the scheme year and the index adjustment for that opening balance, and if applicable, the age addition awarded at the beginning of the scheme year;

(b) the opening balance of club transfer earned pension (if any) for the scheme year and the index adjustment for that opening balance and if applicable, the age addition awarded at the beginning of the scheme year;

(c) the opening balance of transferred pension (if any) for the scheme year and the index adjustment for that opening balance and if applicable, the age addition awarded at the beginning of the scheme year.

(3) In these Regulations—

“opening balance” in relation to a description of pension, other than added pension—

for the scheme year immediately following the scheme year in which the active member’s account is established, means the amount of that pension for the previous scheme year as at the end of that scheme year; and

for any subsequent scheme year, means the sum of the following amounts—

the opening balance of that pension for the previous scheme year and the index adjustment for that opening balance,

the amount of that pension for the previous scheme year as at the end of the previous scheme year, and

if applicable, the age addition awarded at the beginning of the previous scheme year.

Section 36 Ill-health award ceases to be payable

This regulation applies when an ill-health award ceases to be payable to a person under regulation 69 (consequences of review) and the pensioner member re-enters pensionable service—

(a) the scheme manager must close the retirement account;

(b) the scheme manager must re-establish the active member’s account and credit it with an amount equal to the annual rate of lower tier ill-health pension payable when the ill-health award was first made;

(c) the scheme manager must make entries in the active member’s account as if, during the gap in pensionable service, the member—

(i) was in pensionable service under this scheme, but

(ii) received no pensionable pay.

Section 37 Closure and re-establishment of active member’s account

(1) The scheme manager must close an active member’s account in relation to a period of service when the scheme manager establishes in relation to that period of service—

(a) a deferred member’s account under Chapter 7 (deferred member’s account); or

(b) a retirement account under Chapter 8 (retirement account).

(2) The scheme manager must re-establish an active member’s account under this Chapter if the scheme manager closes a deferred member’s account under Chapter 7.

(3) Where an active member has more than one active member’s account and ceases to be in pensionable service in respect of service in one scheme employment without having qualifying service for a period of three months in respect of that account, the active member’s account for that employment must be closed and the benefits in that account must be aggregated with the other active member’s account.

(4) If the active member has more than one active member’s account after the account mentioned in paragraph (3) has been closed, the member may choose which active member’s account the benefits from the closed account should be aggregated with.

(5) If the active member fails to make the selection mentioned in paragraph (4), the scheme manager may choose which active member’s account the benefits from the closed account should be aggregated with.

Section 38 Establishment of added pension account

(1) A pension account must be established for each active member (P) who makes an added pension election.

(2) If P is an active member in relation to more than one scheme employment, only one added pension account is to be opened.

(3) For the purpose of these Regulations, an account established under paragraph (1) is called an added pension account.

Section 39 Account to specify amount of added pension

(1) This regulation applies in relation to every scheme year in which an added pension election has effect.

(2) The added pension account must specify in relation to any added pension payments made in that scheme year the amount of added pension determined by the scheme manager under paragraph 11 or under paragraph 14 of Schedule 1 (payments for added pension) to be credited in respect of that scheme year.

Section 40 Account to specify opening balance and PIA index adjustment

(1) This regulation applies in relation to every scheme year in which an added pension account is open other than the scheme year in which the account is established.

(2) The account must specify—

(a) the opening balance of added pension for the scheme year and the PIA index adjustment for that opening balance;

(b) if applicable, the age addition awarded at the beginning of the scheme year.

(3) The “opening balance” of added pension—

(a) for the scheme year immediately following the scheme year in which the added pension account is established, means the amount of added pension specified in the account as at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of added pension for the previous scheme year,

(ii) the PIA index adjustment (if any) for that opening balance,

(iii) if applicable, the age addition awarded at the beginning of the previous scheme year, and

(iv) the amount of added pension for the previous scheme year as at the end of the previous scheme year.

Section 41 Closure and transfer of added pension account

(1) Where an active member (P) has an added pension account, the added pension account must remain open until—

(a) P has claimed a retirement pension and the amount of added pension is transferred to the retirement account or the deferred member’s account; or

(b) a transfer value payment is made in respect of P’s rights to the accrued added pension; or

(c) where a transfer of entries referred to in paragraph (2) has been completed.

(2) Where a scheme manager has provided a certificate under regulation 146 (requirement for scheme manager to provide a certificate) in respect of an added pension account, the new scheme manager must establish an added pension account and transfer the entries from that certificate to that account.

Section 42 Ill-health pension ceases to be payable

(1) This regulation applies if—

(a) an added pension is payable with an ill-health award; and

(b) the ill-health award ceases to be payable under regulation 69 (consequences of review).

(2) The added pension account must be re-established and credited with an amount equal to the annual rate of added pension paid to the pensioner member in the last year before the payment of the ill-health award to the member ceased.