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STATUTORY INSTRUMENTS

2006 No. 3432
FIRE AND RESCUE SERVICES, ENGLAND
PENSIONS, ENGLAND
The Firefighters' Pension Scheme (England) Order 2006

	Made	19th December 2006
	Laid before Parliament	4th January 2007
	Coming into force	25th January 2007

This Order is made in exercise of the powers conferred by sections 34 and 60 of the Fire and Rescue Services Act 2004[1].

     In accordance with section 34(5) of that Act, the Secretary of State for Communities and Local Government consulted such persons as she considered appropriate before making the Order[2].

     The Secretary of State for Communities and Local Government makes the following Order:

Citation, commencement and application
     1. —(1) This Order may be cited as the Firefighters' Pension Scheme (England) Order 2006 and shall come into force on 25^t^h January 2007, but shall have effect from 6th April 2006.

    (2) This Order applies in relation to England only[3].

New pension scheme for firefighters in England
     2. The New Firefighters' Pension Scheme (England), set out in Schedule 1 to this Order, which makes provision for the payment of pensions and lump sums to and in respect of persons who are or have been employed by English fire and rescue authorities as firefighters (including persons who die while so employed), shall have effect.

1992 scheme ceasing to have effect in England, with savings
     3. —(1) Subject to paragraphs (2) and (3), the Firefighters' Pension Scheme set out in Schedule 2 to the Firemen's Pension Scheme Order 1992[4] ("the 1992 scheme") shall not have effect in relation to a person who takes up employment with an English fire and rescue authority on or after 6th April 2006.

    (2) Paragraph (1) shall not apply to a person who—

(3) Where at any time in the period beginning on 6th April 2006 and ending on the date on which this Order comes into force, a person becomes a member of the 1992 scheme on taking up employment with an English fire and rescue authority—

(b) pensionable service that was reckonable service for the purposes of the 1992 scheme shall be treated as pensionable service reckonable under the New Firefighters' Pension Scheme (England).

    (4) The 1992 scheme shall continue to have effect in relation to a person who, immediately before 6th April 2006, was a member of it or was entitled to, or in receipt of, an award under it.

Continuation of schemes for retained firefighters
     4. —(1) This article applies where, immediately before the date on which this Order comes into force, an English fire and rescue authority maintain a scheme for the payment of pensions to and in respect of retained firefighters ("the retained scheme").

    (2) Subject to paragraph (3), the authority may continue to maintain the retained scheme on and after the date on which this Order comes into force, for the benefit of persons who were members of that scheme before 6th April 2006, as if it were a scheme established under the Fire and Rescue Services Act 2004.

    (3) The authority must not—

(a) in respect of a retained firefighter who becomes a member of the New Firefighters' Pension Scheme (England), make any contribution to the retained scheme on or after the date on which the firefighter's membership of that Scheme commences, or

(b) use their Firefighters' Pension Fund[

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(4) In this article "retained firefighter" means a person employed by a fire and rescue authority—

Signed by authority of the Secretary of State for Communities and Local Government

Phil Woolas
Minister of State Department for Communities and Local Government

19th December 2006

SCHEDULE 1Article 2

THE NEW FIREFIGHTERS'PENSION SCHEME (ENGLAND)

CONTENTS

PART 1
CITATION AND INTERPRETATION

1.

Citation

2.	Interpretation

3.	Disablement

PART 2
SCHEME MEMBERSHIP, CESSATION AND RETIREMENT

1.	Scheme membership

2.	Eligibility conditions

3.	Normal retirement age and normal benefit age

4.	Last day of membership

5.	Election not to make pension contributions

6.	Rejoining the Scheme

PART 3
PERSONAL AWARDS

1.	Ordinary pension

2.	Award on ill-health retirement

3.	Deferred pension

4.	Cancellation of deferred pension

5.	Pension on member-initiated early retirement

6.	Pension on authority-initiated early retirement

7.	Entitlement to two pensions

8.	Refund of aggregate pension contributions

9.	Commutation: general

10.	Commutation: small pensions

11.	Allocation of pension

12.	Pension debit members

PART 4
SURVIVORS'PENSIONS
CHAPTER 1
SURVIVING SPOUSES, CIVIL PARTNERS AND NOMINATED PARTNERS

1.	Pensions for surviving spouses, civil partners and nominated partners

2.	Amount of survivor's pension: general

3.	Amount of survivor's pension: special cases

4.	Bereavement pension: survivors

5.	Commutation of pensions for surviving spouses, civil partners and nominated partners

CHAPTER 2
CHILDREN'S PENSIONS

6.	Child's pension

7.	Child's pension: limitations and duration

8.	Amount of child's pension

9.	Bereavement pension: children

10.	Pension for child where no survivor's pension paid

11.	Child's pension in respect of pension debit member

12.	Commutation of child's pension

PART 5
AWARDS ON DEATH

1.	Death grant

2.	Post-retirement death grant

PART 6
PENSION SHARING ON DIVORCE

1.	Pension credit member's entitlement to pension

2.	Commutation of whole of pension credit benefits

3.	Commutation of part of pension credit benefits

4.	Application of general rules

5.	Post-retirement death grant: pension credit members

PART 7
RESERVISTS

1.	Interpretation of Part

2.	Continuity of employment

3.	Awards on death or permanent disablement

4.	Reservists who do not resume employment with their former authority

PART 8
DETERMINATION OF QUESTIONS AND APPEALS

1.	Interpretation of Part 8

2.	Determinations and decisions by fire and rescue authority

3.	Review of medical opinion

4.	Appeals against decisions based on medical advice

5.	Appeals on other issues

PART 9
REVIEW, WITHDRAWAL AND FORFEITURE OF AWARDS

1.	Review of ill-health pension

2.	Consequences of review

3.	Withdrawal of pension during service as firefighter

4.	Withdrawal of early payment of deferred pension

5.	Withdrawal of pension on conviction of certain offences

6.	Forfeiture of award

PART 10
QUALIFYING SERVICE AND PENSIONABLE SERVICE

1.	Qualifying service

2.	Reckoning of pensionable service

3.	Non-reckonable service

4.	Reckoning of unpaid period of absence

5.	Reckoning of maternity, paternity and adoption leave, etc

6.	Calculation of pensionable service

PART 11
PENSIONABLE PAY, PENSION CONTRIBUTIONS AND PURCHASE OF ADDITIONAL SERVICE
CHAPTER 1
PENSIONABLE PAY AND PENSION CONTRIBUTIONS

1.	Pensionable pay

2.	Final pensionable pay

3.	Pension contributions

4.	Optional pension contributions during maternity and adoption leave

CHAPTER 2
PURCHASE OF ADDITIONAL SERVICE

5.	Purchase of additional service

6.	Election to purchase additional service

7.	Duration of periodical contributions and premature cessation

8.	Discontinuance and resumption of periodical contributions

9.	Periodical contributions in respect of periods of unpaid service or absence

10.	Effect of purchasing additional service by lump sum payment

PART 12
TRANSFERS INTO AND OUT OF THE SCHEME
CHAPTER 1
INTERPRETATION OF PART 12 AND ENTITLEMENT TO TRANSFER VALUE PAYMENT

1.	Interpretation of Part 12

2.	Entitlement to transfer value payment

CHAPTER 2
TRANSFERS OUT OF THE SCHEME

3.	Applications for statements of entitlement

4.	Applications for transfer value payments

5.	Ways in which transfer value payments may be applied

6.	Calculating amounts of transfer value payments

7.	Effect of transfers-out

CHAPTER 3
TRANSFERS INTO THE SCHEME

8.	Applications for acceptance of transfer value payment from another scheme

9.	Procedure for applications under rule 8

10.	Acceptance of transfer value payments

11.	Calculation of transferred-in pensionable service

CHAPTER 4
TRANSFERS BETWEEN ENGLISH AUTHORITIES

12.	Transfer of pension history between English authorities

CHAPTER 5
MIS-SOLD PENSIONS AND RESTITUTION PAYMENTS

13.	Interpretation of Chapter 5

14.	Mis-sold pensions

15.	Calculation of amount of restitution payment

PART 13
FIREFIGHTERS' PENSION FUND

1.	Firefighters' Pension Fund: payments, receipts and transfers

2.	Payments and transfers into Firefighters' Pension Fund

3.	Transfers from Firefighters' Pension Fund

4.	Excess amounts: information

5.	Excess amounts: estimated deficits

6.	Excess amounts – estimated surpluses

7.	Excess amounts – actual deficits

8.	Excess amounts – actual surpluses

9.	Duty to provide information

10.	Duty to have regard to guidance

PART 14
PAYMENT OF AWARDS

1.	Authorities responsible for payment of awards

2.	Deduction of tax and lifetime allowance changes

3.	Payment of awards

4.	Pensions under more than one contract of employment

5.	Payments for minors and persons incapable of managing their affairs

6.	Payment of awards; further supplementary provision

PART 15
MISCELLANEOUS PROVISIONS

1.	Guaranteed minimum pensions, etc.

2.	Survivors' guaranteed minimum pensions

3.	Information for authorities

4.	Annual benefit statements

5.	Death of retained or volunteer firefighter before Firefighters' Pension Scheme (England) Order 2006 in force

6.	Death on or before 31st March 2007 of retained or volunteer firefighter employed before 6th April 2006

PART 1
CITATION AND INTERPRETATION
Citation
1. This Scheme (which, by virtue of article 1(1) of the Firefighters' Pension Scheme (England) Order 2006, has effect from 6th April 2006) may be cited as the New Firefighters' Pension Scheme (England).

Interpretation
2. —(1) In this Scheme—

"the 1992 Scheme" means the Firefighters' Pension Scheme 1992[

"amount", in relation to a pension, means the annual amount of the pension;

"authority", except in the definition of "independent qualified medical practitioner" and in the expression "fire authority", means a fire and rescue authority”;

"authority-initiated early retirement" means retirement before normal retirement age under rule 6 of Part 3;

"award", unless a contrary indication appears, means a pension or lump sum under this Scheme, or the refund of pension contributions;

"cash equivalent" has the meaning given by section 94(1)(a) of the 1993 Act;

"child", in relation to a scheme member, means—

(b) any child of his—

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"contributions equivalent premium" has the meaning given by section 55(2) of the 1993Act; and any reference to a case in which a contributions equivalent premium has been paid includes a reference to a case in which such a premium is payable;

"contributions election" means an election under rule 5(1) of Part 2 not to make pension contributions;

"deferred member" has the meaning given by rule 1(3) of Part 2;

"disabled" and "disablement" have the meanings given by rule 3 of this Part;

"eligibility condition" means a condition set out in rule 2(1) of Part 2;

"final pensionable pay" shall be construed in accordance with rule 2 of Chapter 1 of Part 11;

"firefighter member" has the meaning given by rule 1(1) of Part 2;

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"higher tier ill–health pension" means a pension of the description referred to in rule 2(4) of Part 3;

"ill-health retirement" means retirement under rule 2 of Part 3;

13

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"injury" means any injury or disease, whether of body or mind;

"lower tier ill-health pension" means a pension of the description referred to in rule 2(3) of Part 3;

15

"member-initiated early retirement" means retirement before normal retirement age under rule 5 of Part 3;

"nominated partner" has the meaning given by rule 1(2) of Part 2;

"normal benefit age" has the meaning given by rule 3(2) of Part 2;

"normal retirement age" has the meaning given by rule 3(1) of Part 2;

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"pension", unless a contrary intention appears, means a pension under this Scheme;

"pensionable pay" shall be construed in accordance with rule 1 of Part 11;

"pensionable retained or volunteer service", in relation to a retained or volunteer firefighter and any period, means the same proportion of whole-time service as that which his actual pensionable pay for that period bears to his reference pay for that period;

"pensionable service" shall be construed in accordance with rules 2 to 5 of Part 10;

"pension credit" means a credit under section 29(1)(b) of the 1999 Act, or corresponding Northern Ireland legislation;

17

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"pension credit rights" has the meaning given by section 101B of the 1999 Act;

"pension debit" means a debit under section 29(1)(a) of the 1999 Act;

"pension debit member" means a person whose benefits or future benefits under this Scheme have been reduced under section 31 of the 1999 Act;

"pensioner", except in the definition of "pensioner member", means a person who is in receipt of a pension;

"pensioner member" has the meaning given by rule 1(4) of Part 2;

"pension sharing order" means an order or provision mentioned in section 28(1) of the 1999 Act;

"personal pension scheme" has the meaning given by section 1 of the 1993 Act;

"qualifying service" has the meaning given by rule 1 of Part 10;

"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;

"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 employed (whether whole-time or part-time) by an authority—

"retained firefighter" and "volunteer firefighter" mean a person employed by an authority—

and "retained or volunteer firefighter" shall be construed accordingly;

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"survivor's pension" means a pension under rule 1 of Part 4; and

.

    (2) Where this Scheme requires anything to be done within a specified period after or from a specified day or event, the period begins immediately after the specified day or, as the case may be, the day on which the specified event occurs.

Disablement
     3. —(1) References in this Scheme to a person's being permanently disabled are references to his being disabled at the time when the question arises for decision and to his disablement being at that time likely to be permanent.

    (2) Disablement—

(3) In determining whether a person's disablement is permanent, the authority shall have regard—

(4) Where—

the date shall be taken to be that on which the claim that he is disabled is first made known to the authority.

PART 2
SCHEME MEMBERSHIP, CESSATION AND RETIREMENT
Scheme membership
1. —(1) Subject to paragraph (2), a person of any of the following descriptions is entitled to be a firefighter member of this Scheme—

(b) a person who—

elects to become a member of this Scheme; and

(c) a person to whom article 3(3) of the Firefighters' Pension Scheme (England) Order 2006 refers (persons becoming members of the 1992 Scheme on taking up employment with an authority on or after 6th April 2006 and before that Order comes into force).

    (2) A person may not be a firefighter member of this Scheme if he makes a contributions election (but he may again become a firefighter member by virtue of rule 6(4)).

    (3) A person is a deferred member of this Scheme if he is entitled to a deferred pension under rule 3 of Part 3.

    (4) A person is a pensioner member of this Scheme if he is in receipt of a pension or other benefits under the Scheme in respect of his pensionable service or by reason of service credited to the Scheme under Part 12.

    (5) A person is a dependent member of this Scheme if he is—

(6) For the purposes of paragraph (5), a firefighter member may nominate (a "nominated partner") a person who—

(a) has been living with the firefighter member, otherwise than as his spouse or civil partner, in a long-term relationship; and

(b) at the date on which the question of the person's status in relation to the firefighter member falls to be considered—

but this is subject to paragraph (8).

(7) In paragraph (6)—

(a) "long-term relationship" means a relationship that has continued, to the exclusion of any other relationship, for the period of two years ending with the date on which the question of the person's status in relation to the firefighter member falls to be considered, or such shorter period as the authority may in any particular case think fit; and

(b) "scheme administrator" has the meaning given by section 270 of the Finance Act 2004[

21

    (8) A firefighter member may not make a nomination under paragraph (6) if (under the law of England and Wales) he is prohibited from marrying or, as the case may be, becoming the civil partner of the person he wishes to nominate.

    (9) A nomination ceases to have effect if the firefighter member or the person nominated marries or enters in to a civil partnership (whether with each other or with another person).

    (10) Where a person who is—

is entitled to be a member of this Scheme, he shall be a member of it in respect of each employment; but he shall not be a member by virtue of any employment in respect of which he makes a contributions election that is not cancelled.

Eligibility conditions
2. —(1) A firefighter member is eligible for a pension under this Scheme if—

    (2) In paragraph (1)(b) "personal pension rights" has the meaning given by section 71 of the 1993 Act[22].

Normal retirement age and normal benefit age
     3. —(1) The normal retirement age of firefighter members is 60.

    (2) The normal benefit age of firefighter members is 65.

Last day of membership
     4. —(1) Where a firefighter member leaves the Scheme, his last day of membership shall be taken to be—

    (2) Where a firefighter member is on unpaid leave or absent without permission on the day on which he leaves the Scheme, his last day of membership shall be taken to be such date as may be agreed with the authority.

Election not to make pension contributions
     5. —(1) A firefighter member may at any time, by giving written notice to his employing authority, elect to make no further pension contributions (referred to in this Scheme as a "contributions election").

    (2) Subject to paragraph (3)—

    (3) A person who makes a contributions election within three months of joining the Scheme shall be treated as if he had never been a member of it.

    (4) A person whose membership of the Scheme ceases as mentioned in paragraph (2)(b) remains entitled to any deferred benefits accrued while he was a member.

Rejoining the Scheme
     6. —(1) Subject to paragraphs (2) and (3), a person who has made a contributions election may cancel it by giving written notice to the authority.

    (2) Paragraph (1) does not apply where the person—

(3) The authority may resolve that a person's election may not be cancelled unless he has undergone a medical examination, at his own expense, and satisfied them as to his good health.

(4) Where an election under rule 5(1) is cancelled—

with effect from the day on which begins the first pay period falling after the date on which the notice under paragraph (1) of this rule is received.

PART 3

PERSONAL AWARDS
Ordinary pension
     7. —(1) Subject to paragraph (2), this rule applies to a person who satisfies an eligibility condition and retires, having reached normal retirement age, or state pensionable age.

    (2) This rule does not apply to a firefighter member whose notice of retirement states that he is retiring for the purpose of taking up employment with another authority.

    (3) A person to whom this rule applies becomes entitled on retiring to an ordinary pension calculated, subject to paragraph (4), by multiplying his pensionable service by his final pensionable pay and dividing the resultant amount by 60.

    (4) Where a person to whom this rule applies becomes entitled on retiring to a pension in respect of service as a retained or volunteer firefighter, his ordinary pension shall be calculated by multiplying his final pensionable pay by his pensionable retained or volunteer service and dividing the resultant amount by 60.

    (5) Where a firefighter member is entitled to more than one ordinary pension, those pensions shall not be aggregated unless rule 7(6) applies.

Award on ill-health retirement
     8. —(1) This rule applies to a firefighter member who leaves his employment by reason of permanent disablement[

23

is also entitled, on retiring, to a higher tier ill–health pension calculated in accordance with paragraph 2 or 3 of Annex 1, as his circumstances require.

Deferred pension
9. —(1) This rule applies to a firefighter member who—

    (2) A person to whom this rule applies is entitled to a deferred pension which, subject to paragraph (4) and rule 5, becomes payable from normal benefit age.

    (3) A deferred pension shall be calculated by multiplying the person's pensionable service by his final pensionable pay and dividing the resultant amount by 60.

    (4) Subject to rule 4 of Part 9 (withdrawal of early payment of deferred pension), where—

the authority shall pay the deferred pension from the date of the person's disablement or, if that date cannot be ascertained, the date of his request for early payment.

    (5) Where a deferred pension is paid early in accordance with paragraph (4), it shall be subject to review under rule 1(2) of Part 9 (review of ill-health pension).

    (6) A person who cancels his deferred pension under rule 4 ceases to be entitled to it.

Cancellation of deferred pension
     10. —(1) Where—

he may, at any time before leaving the authority's employment, by written notice given to the authority, instruct the authority to cancel his deferred pension.

(2) Where an authority cancel a deferred pension, they shall add to the pensionable service used for the calculation of the pension to which the person becomes entitled on leaving the service, the pensionable service used for the calculation of the deferred pension.

(3) Where the authority from which a person is entitled to receive a deferred pension ("the first authority") is not the authority by which he is employed ("the employing authority"), he must by written notice given to the first authority instruct them—

Pension on member-initiated early retirement
11. —(1) This rule applies to a firefighter member who—

    (2) A person to whom this rule applies may, on or after his 55th birthday, by written notice to the authority request early payment of his deferred pension.

    (3) The authority may refuse a request under paragraph (2) if the rate of the pension (after the actuarial reduction mentioned in paragraph (4)(b) or, as the case may be, paragraph (5)(b)), is likely to be less than the guaranteed minimum pension that would be payable from state pensionable age.

    (4) A deferred pension paid before normal benefit age to a firefighter member whose service is as a regular firefighter shall be calculated by—

(5) A deferred pension paid before normal benefit age to a firefighter member whose service is as a retained or volunteer firefighter shall be calculated by—

Pension on authority-initiated early retirement
12. —(1) An authority may, having regard to—

determine that a firefighter member who is at least 55 but under normal retirement age should be retired from the service.

(2) The pension of a person in respect of whom a determination is made under paragraph (1) shall be calculated in accordance with rule 1.

Entitlement to two pensions
13. —(1) Subject to paragraph (7), a firefighter member who—

is entitled to two pensions.

    (2) The pensions shall be calculated as mentioned in paragraphs (3) and (4) and shall become payable as mentioned in paragraph (5).

    (3) The amount of the first pension is that found by multiplying the member's pensionable service up to (but not including) the day on which paragraph (1) first applies to him by the final pensionable pay to which he would have been entitled had he retired on that day, and dividing the resultant amount by 60.

    (4) The amount of the second pension is that found by multiplying the member's pensionable service on and after the day on which paragraph (1) first applies to him by the final pensionable pay to which he is entitled on that day, and dividing the resultant amount by 60.

    (5) Subject to paragraph (6), the pensions become payable on the date on which a pension would have become payable to the member in whichever of the circumstances referred to in rules 1, 2, 3, 5 and 6 applies in his case.

    (6) A member who is entitled to two pensions under this rule may, by written notice to his employing authority, before leaving that employment, instruct the authority to make a single award which shall be calculated in accordance with paragraph (7).

    (7) The single award under paragraph (6) shall be calculated by—

(8) If the member makes a contributions election, he shall be entitled to a single pension, calculated as mentioned in paragraph (3); and that pension shall be treated for the purposes of rule 3(4) to (6) and rule 4 as if it were a deferred pension to which he was entitled under rule 3.

Refund of aggregate pension contributions
14. —(1) A firefighter member who—

is entitled to a refund of his aggregate pension contributions less—

    (2) In paragraph (1), "aggregate pension contributions" means all of the payments made by the member to his employing authority by way of pension contributions.

Commutation: general
     15. —(1) Subject to paragraphs (3) and (4), a person entitled or prospectively entitled to any pension under this Part may commute a portion of it ("the commuted portion") for a lump sum.

    (2) The lump sum shall be calculated by multiplying by 12 the amount of the person's pension represented by the commuted portion at the date of retirement.

    (3) A person taking ill–health retirement may not commute any portion of a higher tier ill–health pension.

    (4) The commuted portion must not exceed—

(5) In order to commute a portion of a pension a person must—

give the authority written notice of commutation specifying the commuted portion.

(6) Notice of commutation takes effect on the day of the person's retirement ("the effective date").

(7) The authority shall—

(8) In relation to a deferred pension, a pension on member-initiated early retirement, a pension on authority-initiated early retirement, or either or both of the two pensions referred to in rule 7, paragraphs (6) and (7) of this rule have effect as if references to the day of retirement and the effective date were references to the date on which the pension comes into payment.

(9) For the purposes of this rule—

Commutation: small pensions
     16. —(1) Where the amount of any pension payable under this Part to a member who has attained state pensionable age, together with any pension to which he is entitled under rule 1 of Part 6 and any increase under the Pensions (Increase) Act 1971[24], does not exceed the commutation limit specified for the purposes of Part 1 of Schedule 29 to the Finance Act 2004 (lump sum rule)[25], the fire and rescue authority may commute the pension under this Part for a lump sum.

    (2) The amount of a lump sum under this rule is the actuarial equivalent of the pension, calculated from tables prepared by the Scheme Actuary.

    (3) Where a member is entitled to more than one pension under this Part, the pensions shall be treated as one for the purposes of this rule.

    (4) On the day on which a pension is commuted under this rule, all other entitlements of the member under this Part are extinguished.

Allocation of pension
     17. —(1) A firefighter member may, in accordance with paragraphs (6) and (7), but subject to—

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allocate up to one–third of any pension to which he is entitled or prospectively entitled under this Part.

(2) The persons to whom a portion of a pension may be allocated are—

(3) The authority may withhold consent under paragraph (2)(b) if they are not satisfied that the person is substantially dependent on the firefighter member.

(4) For the purposes of paragraph (1), an authority shall disregard any increase under rule 2 or 3 of Part 7 of the Compensation Scheme (awards to, or on death of, servicemen) in—

(b) awards paid under the Compensation Scheme.

(5) Where more than one portion of a particular pension is allocated under this rule, the total of the allocated portions of that pension must not exceed the portion of that pension retained by the firefighter member.

(6) The firefighter member must—

(7) The notice of allocation, which may be sent by post, must be given—

(8) Where the authority are satisfied that—

they shall, as soon as reasonably practicable after receiving the member's notice of allocation, notify him in writing that they have accepted his proposal.

(9) Where a proposal is accepted, the notice of allocation only takes effect—

(10) If a notice of allocation takes effect, it does so on the day on which the pension comes into payment or, as the case may be, on the day on which the member retires.

(11) Where—

the authority shall, from the date of the pensioner's death, pay the beneficiary a pension which is the actuarial equivalent of the allocated portion.

    (12) Where more than one portion has been allocated under this rule, a separate calculation shall be made under paragraph (13) in respect of each allocation.

    (13) The actuarial equivalent of an allocated portion shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the notice of allocation takes effect; and the calculation shall be made by reference to the ages of the pensioner and the beneficiary at the date on which the notice of allocation was given.

    (14) Where—

the authority shall pay to the pensioner (distinguishing it from any other pension payable to him) the portion of pension that he had allocated ("the failed allocation pension").

(15) Where paragraph (14) applies, the pensioner is not entitled to recover from the authority the amount of any deduction made in respect of the failed allocation pension.

Pension debit members
18. Where a pension debit member is entitled to an award under this Part—

PART 4

SURVIVORS' PENSIONS

CHAPTER 1
SURVIVING SPOUSES, CIVIL PARTNERS AND NOMINATED PARTNERS
Pensions for surviving spouses, civil partners and nominated partners
1. —(1) Subject to the following provisions of this rule, a pension is payable on the death of—

(a) a firefighter member who satisfies an eligibility condition and dies while employed by an authority; or

(b) a former firefighter member who—

to the deceased's spouse, civil partner or nominated partner for the remainder of his life (a "survivor's pension").

(2) A survivor's pension is not payable if the deceased's spouse, civil partner or nominated partner (as the case may be) is convicted of the murder of the deceased; but this is subject to paragraph (4).

(3) Subject to paragraph (5), where the deceased's spouse, civil partner or nominated partner (as the case may be) is convicted of the manslaughter of the deceased, the authority may, as they think fit, withhold the survivor's pension—

(4) Where a conviction of the description mentioned in paragraph (2) is quashed on appeal—

(5) Where—

the authority's decision under paragraph (3) shall be treated as revoked and they shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued from the day after that on which the deceased died.

(6) Nothing in paragraph (4) or (5) shall affect the application of paragraph (2) or (3) if the person whose conviction is quashed is subsequently convicted of the murder or manslaughter of the deceased.

Amount of survivor's pension: general
2. —(1) Subject to rule 3, the amount of a survivor's pension—

(2) Where a portion of the deceased's pension had been commuted under rule 9 of Part 3, the amount of the survivor's pension is half of the deceased's pension after commutation.

(3) Where the deceased had taken member-initiated early retirement, the amount of the survivor's pension is—

Amount of survivor's pension: special cases
     3. —(1) Subject to paragraph (2), where the person entitled to a survivor's pension under rule 1 is more than twelve years younger than the deceased on the day on which he dies, a reduction of 2.5 per cent. for each year by which the survivor's age exceeds, by more than twelve years, that of the deceased, shall be applied to the rule 2 amount.

    (2) Where the application of paragraph (1) would result in the payment of a survivor's pension of less than 50 per cent. of the rule 2 amount, the survivor's pension shall be 50 per cent. of the rule 2 amount.

    (3) Where—

the amount of the survivor's pension shall be ascertained with regard to the terms of that order.

    (4) In paragraphs (1) and (2), "the rule 2 amount" means the amount that would have been ascertained in accordance with rule 2 if that rule were not subject to paragraphs (1) to (3) of this rule.

    (5) For the purposes of paragraph (1), a part of a year shall be treated as a whole year.

Bereavement pension: survivors
     4. —(1) Subject to paragraph (2), a person entitled to a survivor's pension under rule 1 is also entitled, in respect of each of the 13 weeks following the death, to a bereavement pension of an amount equal to the difference between the weekly rate at which the survivor's pension is paid and—

(2) No entitlement arises under paragraph (1) where—

Commutation of pensions for surviving spouses, civil partners and nominated partners
     5. —(1) A pension payable under this Chapter may, if the person entitled to it so requests, be commuted for a lump sum if, after commutation, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

    (2) The amount of the lump sum shall be calculated in accordance with tables prepared by the Scheme Actuary and in force when the commutation takes effect

    (3) On the day on which a pension is commuted under this rule, all other entitlements under this Scheme of the person entitled to the pension are extinguished to the extent that they derive from the deceased member.

CHAPTER 2
CHILDREN'S PENSIONS
Child's pension
6. Subject to rule 7, a child is eligible for a child's pension if he is the child of—

Child's pension: limitations and duration
7. —(1) Subject to paragraphs (2) and (3), a child is not eligible if—

    (2) A child aged 18 but not more than 23 is eligible if he is in full–time education or attending a course of at least one year's duration.

    (3) A child aged 18 or more is eligible if, when the firefighter member dies, he is dependent on him by reason of permanent disablement.

    (4) A child is not eligible if he is convicted of the murder of the firefighter member, but this is subject to paragraph (6).

    (5) Subject to paragraph (7), where the child is convicted of the manslaughter of the deceased, the authority may, as they think fit, withhold the child's pension—

(6) Where a conviction of the description mentioned in paragraph (4) is quashed on appeal—

(7) Where—

the authority's decision under paragraph (5) shall be treated as revoked and they shall, as soon as reasonably practicable after the conviction is quashed, pay the arrears of pension accrued from the day after that on which the deceased died.

(8) Nothing in paragraph (6) or (7) shall affect the application of paragraph (4) or (5) if the child whose conviction is quashed is subsequently convicted of the murder or manslaughter of the deceased.

(9) A child's pension ceases to be payable—

(10) Unless paragraph (9)(c) applies, a pension for which a child is eligible as mentioned in paragraph (3) is payable for life.

Amount of child's pension
8. —(1) The amount payable by way of a child's pension under this Chapter is—

(2) Where a portion of the deceased's pension had been commuted under rule 9 of Part 3, the amount is—

(3) Where the deceased had taken member-initiated early retirement, the amount is—

(4) In paragraph (3)(c) and (d)—

Bereavement pension: children
9. —(1) Where—

the authority shall, subject to paragraph (3), pay to the eligible child the amount referred to in paragraph (2) in respect of each of the 13 weeks following the deceased's death or, if shorter, each complete week of the period beginning on the day after the deceased's death and ending on the day on which the child's pension ceases to be payable.

(2) The amount is equal to that which the authority would have paid under paragraph (1) of rule 4 of this Part (bereavement pension: survivors) had a survivor's pension been payable.

(3) Where there is more than one eligible child, the amount ascertained in accordance with paragraph (2) shall be divided equally between the eligible children; but—

(4) Where a person in receipt of a survivor's bereavement pension dies before the end of the period for which that pension is payable ("the 13 week period"), the authority shall, subject to paragraph (6), pay to the eligible child (if any) a bereavement pension, in respect of each complete week of whichever is the shorter of—

(5) The amount of a bereavement pension under paragraph (4) is equal to that which the authority would have paid under paragraph (1) of rule 4 of this Part had a survivor's bereavement pension been payable for the part of the 13 week period that falls after the survivor's death.

(6) Where there is more than one eligible child, the amount ascertained in accordance with paragraph (5) shall be divided equally between the eligible children; but—

Pension for child where no survivor's pension paid
10. —(1) Where—

the authority shall pay to the child, for so long as he is an eligible child, the amount that would have been paid by way of survivor's pension under rule 2 of this Part if, in paragraph (1) of that rule, the words "Subject to rule 3" had been omitted.

(2) Where there is more than one eligible child, the amount referred to in paragraph (1) shall be divided equally between the eligible children; but—

Child's pension in respect of pension debit member
11. Where a pension debit member dies leaving a child, the reduction in his rights under this Scheme by virtue of section 31 of the 1999 Act shall be disregarded for the purposes of calculating any pension payable under this Chapter.

Commutation of child's pension
12. —(1) A pension payable under this Chapter may be commuted for a lump sum—

(2) The amount of the lump sum shall be .calculated in accordance with tables prepared by the Scheme Actuary and in force when the commutation takes effect

(3) On the day on which a pension is commuted under this rule, all other entitlements of the child under this Scheme are extinguished to the extent that they derive from the deceased member.

PART 5

AWARDS ON DEATH
Death grant
     1. —(1) On the death of a person while serving as a firefighter member, the authority shall pay a death grant of an amount ascertained in accordance with the following provisions of this rule (whether or not a pension is payable under any other Part).

    (2) Subject to paragraphs (3) to (5) and, where paragraph (8) applies, paragraph (9), the amount is three times that of the deceased's pensionable pay at the time of his death, expressed as an annual rate.

    (3) Where—

(a) the deceased was a whole-time firefighter member at the time of his death,

(b) had he lived, the deceased would have been entitled to two pensions under rule 7 of Part 3, and

(c) the product of the following formula is greater than three times that of the deceased's pensionable pay at the time of his death, expressed as an annual rate—

3 × {(	A × B)	+ (	D	× E)},

	C		C

where

the amount of the death grant is that greater amount.

(4) Where the deceased was a part–time firefighter member at any time during his period of service (whether or not he was a whole–time firefighter member for part of that period), the amount of the death grant is the greater of—

F	× H × 3,

G

(5) Where the deceased—

the amount is whichever is the greatest of—

    (6) Where the deceased was absent from duty without pay immediately before the day on which he died, his pensionable pay for the purposes of this rule, subject to paragraph (8), shall be taken to be the amount, expressed as an annual rate, of the pay appropriate to his role and conditioned hours on the last occasion that he received it.

    (7) In paragraph (6), "conditioned hours" means the number of hours that the deceased was required to work each week under the terms of his contract of employment.

    (8) The pensionable pay of a person who—

shall be taken to be the amount, expressed as an annual rate, of the pensionable pay that would have been paid if the period of the person's absence from duty without pay had reckoned as pensionable service.

    (9) Where paragraph (8) applies, the death grant shall be abated by the amount due to the authority under rule 4(1) of Part 10.

    (10) Subject to paragraph (11), the death grant may be paid, in whole or in part, to such person or persons as the authority think fit.

    (11) The authority must not pay any part of a death grant to a person who is convicted of the murder or manslaughter of the deceased, but this is subject to paragraph (12).

    (12) Where a conviction of the description mentioned in paragraph (11) is quashed on appeal, the authority may, if they have not then paid the death grant in full, pay part of it to the person whose conviction is quashed.

Post-retirement death grant
     2. —(1) Where—

the authority shall pay, by way of post-retirement death grant, an amount equal to the difference between—

(2) Paragraphs (9) to (11) of rule 1 shall apply in relation to a grant under this rule as they apply in relation to a death grant.

PART 6

PENSION SHARING ON DIVORCE
Pension credit member's entitlement to pension
1. —(1) A pension credit member is entitled to a pension for life which becomes payable—

    (2) The pension must be of such an amount that its actuarial value is equal to the member's pension credit, as calculated from tables prepared by the Scheme Actuary and in accordance with regulations made under paragraph 5(b) of Schedule 5 to the 1999 Act.

Commutation of whole of pension credit benefits
     2. —(1) In the circumstances described in regulation 3(2)(b) of the Pension Sharing (Pension Credit Benefit) Regulations 2000[27] (commutation of pension credit benefit: small pensions), the authority may, with the agreement of the pension credit member, commute for a lump sum the whole of the pension to which a pension credit member is entitled under rule 1 if, after commutation, the lump sum would be a trivial commutation lump sum death benefit within the meaning of paragraph 20 of Schedule 29 to the Finance Act 2004.

    (2) The lump sum under paragraph (1) is the actuarial equivalent of the pension at normal benefit age, calculated from tables prepared by the Scheme Actuary.

Commutation of part of pension credit benefits
     3. —(1) Subject to paragraph (3), a pension credit member may commute for a lump sum a portion of the pension to which he is entitled or prospectively entitled under rule 1 ("the commuted portion").

    (2) The commuted portion must not exceed—

(3) Paragraph (1) does not apply if the pension debit member from whose rights the pension credit member's pension credit is derived has received a lump sum under rule 9 of Part 3 (commutation: general) before the date on which the pension sharing order takes effect.

(4) A person who wishes to commute a portion of a pension under paragraph (1) must give the authority written notice of commutation not later than the day before the pension comes into payment and not earlier than four months before—

whichever is the later.

    (5) Notice of commutation must specify the commuted portion.

    (6) A person's notice of commutation takes effect on the date on which the pension under rule 1 becomes payable.

    (7) When a person's notice of commutation takes effect, the authority shall—

whichever is the later.

Application of general rules
4. —(1) The provisions of this Scheme specified in paragraph (2) apply to pension credit members and awards payable to or in respect of them; but except where other provision is made by this Part or a contrary intention appears—

(2) The provisions are—

Post-retirement death grant: pension credit members
5. —(1) Where—

the authority shall pay a post-retirement death grant of the amount of that difference.

(2) The grant may be paid, in whole or in part, to such person or persons as the authority think fit.

(3) For the purposes of paragraph (1), any increases which, if the pension had continued in payment, would have been taken into account, shall be disregarded.

PART 7

RESERVISTS
Interpretation of Part
1. In this Part—

"the 1996 Act" means the Reserve Forces Act 1996[

28

"forces period" means the period during which a person undertakes relevant service in the reserve forces;

"former authority", in relation to a reservist, means the authority by which he was employed immediately before his forces period began;

"qualifying injury" means an injury, received by a person in the performance of his duties as a firefighter, which is not wholly or mainly due to his own serious and culpable negligence or misconduct;

"relevant service in the reserve forces" means service in the forces specified in section 1(2) of the 1996 Act—

29

"reservist" means a person who, immediately before a forces period, was a firefighter.

Continuity of employment
2. —(1) For the purposes of this Scheme, a reservist shall be treated as having continued, throughout his forces period—

(2) Where, before his forces period, a reservist had elected to purchase additional service under Chapter 2 of Part 11 by periodical contributions, his forces period is not reckonable as pensionable service unless the contributions payable in respect of it are paid (whether during his forces period or, if the authority have agreed that contributions may be discontinued as mentioned in paragraph (2) of rule 8 of Part 11 (discontinuance period not exceeding six months), in accordance with that paragraph).

(3) For the purposes of calculating the amount of a reservist's pension contributions under rule 3 of Chapter 1 of Part 11—

is less than his notional pay for that first-mentioned period, he shall be treated as having no pensionable pay (and, accordingly, no liability to make pension contributions)[30].

Awards on death or permanent disablement
3. —(1) A reservist who, at the end of his forces period, is permanently disabled[31] for performing the duties of a firefighter by reason of an infirmity that—

is entitled to an award under rule 2 of Part 3 (award on ill-health retirement).

(2) Where a reservist dies—

an award shall be payable in accordance with paragraph (3) or (4).

(3) Where the reservist's death—

a survivor's pension under Chapter 1 of Part 4 is payable to his spouse, civil partner or nominated partner (as the case may be) as if the reservist were a firefighter member entitled as mentioned in rule 1(a) of that Part.

(4) Where the reservist's death occurs during his forces period and is not the result of a qualifying injury—

(b) a death grant is payable under rule 1 of Part 5.

Reservists who do not resume employment with their former authority
4. A reservist who does not resume employment with his former authority within one month of the end of his forces period shall be treated as having left the authority's employment at the end of his forces period.

PART 8

DETERMINATION OF QUESTIONS AND APPEALS
Interpretation of Part 8
1. In this Part—

"IQMP" means independent qualified medical practitioner; and

"rule 3 response" means an IQMP's response under rule 3(2).

Determinations and decisions by fire and rescue authority
2. —(1) The question whether a person is entitled to any and, if so, what awards, shall be determined in the first instance by the authority.

(2) Subject to paragraph (6), before deciding, for the purpose of determining that question or any other question arising under this Scheme—

the authority shall obtain the written opinion of an IQMP selected by them.

(3) The IQMP must certify in his opinion under paragraph (2)—

    (4) An IQMP's opinion under paragraph (2) shall be binding on the authority unless it is superseded by his rule 3 response or the outcome of an appeal under rule 4.

    (5) Where, in consequence of an opinion given under paragraph (2), an employee has retired on grounds of ill–health, the IQMP who gave the opinion may, if so requested by the authority for the purposes of a review under rule 1(1) of Part 9, give a further opinion.

    (6) If—

the authority may make a decision on the issue—

(7) Within 14 days of making a decision or determination under this rule, the authority shall—

Review of medical opinion
3. —(1) Where—

(c) the authority and the person concerned agree that the IQMP should be given the opportunity of reviewing his opinion in the light of the new evidence,

the authority shall send a copy of the new evidence to the IQMP and invite him to reconsider his opinion.

    (2) An IQMP's response to an invitation under paragraph (1) shall be in writing.

    (3) An IQMP's rule 3 response shall be binding on the authority unless it is superseded by the outcome of an appeal under rule 4.

    (4) As soon as reasonably practicable after receiving a rule 3 response, the authority shall reconsider their decision.

    (5) Within 14 days of that reconsideration, the authority shall—

Appeals against decisions based on medical advice
4. —(1) A person who wishes to appeal against an authority's decision on an issue of a medical nature may do so to a Board of medical referees in accordance with the provisions of Annex 2.

(2) Subject to paragraph (3), where a decision—

the authority shall, within 14 days of making, confirming or revising the decision (as the case may be), send to the person concerned the documents mentioned in paragraph (4).

(3) Nothing in paragraph (2) requires the supply of documents that have already been supplied under rule 2(7) or 3(5).

(4) The documents are—

Appeals on other issues
5. Where—

he may, by written notice given to the authority within 28 days of receipt of the determination, require the authority to deal with the disagreement by means of the arrangements implemented by them pursuant to the requirements of section 50 of the Pensions Act 1995[32](resolution of disputes) and the Occupational Pension Schemes (Internal Dispute Resolution Procedures) Regulations 1996[33].

PART 9

REVIEW, WITHDRAWAL AND FORFEITURE OF AWARDS
Review of ill-health pension
1. —(1) So long as a person—

the authority shall consider, at such intervals as they think proper, whether he has become capable—

    (2) The authority shall, at such intervals as they think proper, consider in relation to a person whose deferred pension is being paid early by virtue of rule 3(4) of Part 3 (early payment of deferred pension on permanent disablement), the same matters as they are required to consider in relation to persons of the description mentioned in paragraph (1).

Consequences of review
     2. —(1) If, on such consideration as is mentioned in rule 1(1), it is found that a person who is in receipt of a higher tier ill–health pension has become capable of undertaking regular employment, his entitlement to that pension shall cease with immediate effect.

    (2) Subject to paragraph (3), a lower tier ill–health pension shall continue to be paid to a person who ceases to be entitled to a higher tier ill–health pension.

    (3) If—

his entitlement to a lower tier ill–health pension shall cease, with immediate effect, whether he accepts or declines the offer.

    (4) A person who accepts or declines a paragraph (3)(b) offer becomes entitled to a deferred pension under rule 3 of Part 3.

    (5) If, on such consideration as is mentioned in rule 1(2), it is found that a person whose deferred pension is being paid early has become capable of undertaking regular employment, his entitlement to early payment of the deferred pension shall cease with immediate effect.

Withdrawal of pension during service as firefighter
     3. —(1) Subject to paragraph (2), the authority by which a pension under Part 3 is payable may withdraw the whole or any part of the pension for any period during which the person entitled to it is again employed as a firefighter by any authority.

    (2) Where a person who is entitled to pensions under this Scheme in respect of both regular and retained or volunteer service (whether from the same authority or from different authorities)—

paragraph (1) applies only as regards the pension referable to his previous retained or volunteer service or, as the case may be, his previous regular service.

(3) An authority may abate a pension to which a person is entitled under Part 3 so long as he is employed (in whatever capacity) by any authority.

(4) A person who—

shall, as soon as reasonably practicable after accepting that offer, give written notice to each authority by which a pension is payable to him under Part 3, specifying the name of his employing authority.

Withdrawal of early payment of deferred pension
     4. A person who, on dismissal from an authority's employment, becomes entitled to a deferred pension under rule 3 of Part 3, shall not be entitled to early payment of the deferred pension before reaching the age of 65, unless the authority by which the pension is payable determine otherwise.

Withdrawal of pension on conviction of certain offences
     5. —(1) Where paragraph (2) applies, the authority by which a pension under Part 3 or 4 is payable may withdraw the pension in whole or in part and permanently or temporarily as they think fit.

    (2) This paragraph applies where—

(3) The offences mentioned in paragraph (2)(a) are—

(a) an offence of treason, and

(b) one or more offences under the Official Secrets Acts 1911 to 1989[

34

(4) The authority may, at any time and to such extent as they think fit—

so much of any pension as has been withdrawn under this rule.

Forfeiture of award
6. A person who has been convicted of an offence under subsection (6) of section 34 of the Fire and Rescue Services Act 2004 (acts or omissions for purposes of obtaining awards or other sums), forfeits the whole or part of an award or sum obtained by him under this Scheme, as the authority think fit.

PART 10

QUALIFYING SERVICE AND PENSIONABLE SERVICE
Qualifying service
1. For the purposes of this Scheme, the following periods are periods of a person's qualifying service—

(c) in relation to the second pension under rule 7 of Part 3 (entitlement to two pensions), the period of qualifying service taken into account in calculating the first pension under that rule;

(d) any period of additional service purchased under Part 11;

(e) a period credited on acceptance of a transfer under Part 12;

(f) where the person was a member of the 1992 Scheme, the period of service used for determining his eligibility for an award under that Scheme; and

(g) any period of service that may be credited to the firefighter member resulting from maternity, paternity or adoption leave.

Reckoning of pensionable service
2. —(1) Subject to paragraph (6), for the purposes of this Scheme, a person's pensionable service accrues as pension contributions are paid, and consists of—

(c) any period which he is entitled to reckon as pensionable service under rule 4 (reckoning of unpaid period of absence) or rule 5 (reckoning of maternity, paternity and adoption leave, etc) of this Part or under any of rules 5 to 9 of Part 11;

(d) any period of pensionable service taken into account for the purposes of an ill–health award under rule 2 of Part 3, other than any period included by way of enhancement, where—

(e) if he rejoins this Scheme on again taking up employment with an authority, any period of service as a former member of the Scheme, in respect of which—

(f) any period of service credited to the Scheme as pensionable service on acceptance of a transfer into the Scheme under Part 12.

(2) The pensionable service of a firefighter member may not exceed 45 years.

(3) A person may not—

would exceed 40 years by normal retirement age.

(4) Any additional period of service purchased or in the process of being purchased under Part 11 is reckonable as pensionable service; but where only a portion of the pension contributions payable in respect of a period of additional service have been paid, only the equivalent portion of the period is reckonable as pensionable service.

(5) Subject to paragraph (6), an additional period of service purchased or in the process of being purchased under Part 11 is to be taken into account for the purposes of determining—

(6) An additional period of service is not to be taken into account in assessing—

Non-reckonable service
3. The following periods are not reckonable as pensionable service—

Reckoning of unpaid period of absence
     4. —(1) A firefighter member may reckon as pensionable service all or part of a period of absence without pay if he elects to pay the pension contributions that he and his employing authority would have paid in accordance with Part 11 in respect of that period if it had been a period of absence with pay.

    (2) An election under paragraph (1) is to be made by written notice given to the employing authority not later than six months from the end of the period of unpaid leave for which contributions are due.

    (3) An authority may pay the employer's pension contributions that would otherwise fall to be paid by the employee as a result of his election.

    (4) Contributions falling to be paid by the employee under this rule must be paid within six months of the date on which the notice under paragraph (2) is given.

Reckoning of maternity, paternity and adoption leave, etc
     5. —(1) A female firefighter member is entitled to reckon as pensionable service any period of—

(2) A firefighter member is entitled to reckon as pensionable service any period of—

    (3) Where there is a period of pensionable service both before and after a period of maternity or adoption leave in respect of which a person is entitled to pay pension contributions but does not do so, those periods shall be treated for the purposes of this Scheme as if they were continuous.

Calculation of pensionable service
     6. —(1) Paragraphs (3) to (5) are subject to rule 2(2) and (3).

    (2) For the purposes of paragraphs (3) and (4), a period which comprises 365 completed days including 29th February shall be treated as a completed year.

    (3) The pensionable service of a whole-time regular firefighter member shall be calculated in accordance with the formula—

A + (B ÷ 365) years,

(4) The pensionable service of a part-time regular firefighter member shall be calculated as a proportion of whole-time service by applying the formula—

A	× C

B

(5) The pensionable service of a retained or volunteer firefighter for any year or part of a year of his service shall be assessed as a proportion of whole–time service in accordance with the formula—

A	× 365

B

(6) Where, for the purpose of calculating an award payable to or in respect of a firefighter member—

the credited period counts as pensionable service reckonable by reason of employment before and after the material date in the same proportion as that between the parts of the previous employment period falling before and after the material date.

PART 11

PENSIONABLE PAY, PENSION CONTRIBUTIONS AND PURCHASE OF ADDITIONAL SERVICE

CHAPTER 3
PENSIONABLE PAY AND PENSION CONTRIBUTIONS
Pensionable pay
1. —(1) Subject to paragraph (3) and rule 3(3), the pensionable pay of a firefighter member is the aggregate of—

    (2) Where a firefighter member surrenders the right to receive part of his pensionable pay in exchange for the provision by his employing authority of any non–cash benefit, the amount forgone shall continue to be treated as part of his pensionable pay for all purposes of this Scheme (including determining pension contributions and calculating awards).

    (3) A firefighter member's pensionable pay in any tax year shall be taken not to include any amount in excess of the permitted maximum for that year.

    (4) For the purposes of this rule and rule 2, the permitted maximum for a tax year is £108,600; but in relation to a tax year other than the tax year ending in 2007, this is subject to paragraph (5).

    (5) Where the retail price index for the month of December in the tax year preceding the tax year in question is higher than it was for the previous December, the permitted maximum for the tax year in question shall be the amount arrived at—

Final pensionable pay
2. —(1) For the purpose of calculating pensions under this Scheme, the final pensionable pay of a firefighter member is the aggregate of pensionable pay received in respect of the 365 pensionable pay days ending with the relevant date, but this is subject to the following paragraphs of this rule.

(2) Subject to paragraph (3), "the relevant date" for the purposes of paragraph (1)—

(a) in relation to a firefighter member who is entitled to two pensions under rule 7 of Part 3, means—

(i) as regards the first pension, the date on which he was last paid at the higher rate (before changing roles and accepting a reduction in pensionable pay);

(ii) as regards the second pension, the last day of his membership of the Scheme[

35

(b) in any other case, means the date of the firefighter member's last day of pensionable service or, if he dies in service, the date of his death;

    (3) Where a firefighter member's final pensionable pay would have been more than the amount calculated in accordance with paragraph (1) if the relevant date had occurred on the corresponding day in either of the two periods of 365 pensionable pay days preceding the first day of the period of 365 pensionable pay days ending with the relevant date (as defined in paragraph (2) without reference to this paragraph), that corresponding day in whichever of those periods produces the higher amount shall be treated as the relevant date for the purposes of paragraph (1).

    (4) Subject to paragraph (6), where a firefighter member is entitled to count only part of a year as a period of membership of the Scheme ("the membership period"), his final pensionable pay is the amount of pensionable pay received in the membership period multiplied by 365 and divided by the number of days in the membership period.

    (5) For the purposes of paragraph (1), any reduction of pensionable pay as a result of—

shall be disregarded.

    (6) The final reference pay of a retained or volunteer firefighter shall be determined by reference to the equivalent whole–time rate of pay for a regular firefighter of similar service, role and experience.

    (7) A firefighter member's final pensionable pay in any tax year shall be taken not to include any amount in excess of the figure which is the permitted maximum for that year.

Pension contributions
     3. —(1) A firefighter member shall pay pension contributions to the authority at the rate of 8.5% of his pensionable pay for the time being.

    (2) The contributions payable under paragraph (1) may be deducted by the authority from each instalment of pensionable pay as it becomes due, but this is subject to any other method of payment that may be agreed between the authority and the member.

    (3) For the purposes of this rule, the pensionable pay of a firefighter member during a period of maternity, paternity or adoption leave shall be the pay that the person receives for that period including the value of any statutory maternity, paternity or adoption pay under the Social Security Contributions and Benefits Act 1992[36].

Optional pension contributions during maternity and adoption leave
     4. —(1) A firefighter member who−

may elect to pay pension contributions in respect of that leave period.

(2) The contributions shall be calculated by applying rule 3 to the pensionable pay (including any statutory maternity or adoption pay under the Social Security Contributions and Benefits Act 1992) received immediately before the start of the unpaid period in question.

(3) Subject to paragraph (6), an election must be made by giving written notice to the authority before the expiry of the period of 30 days (or such longer period as the authority may allow) beginning with−

    (4) On receipt of the notice, the authority shall calculate the amount of contributions due and shall give written notice of that amount to the person concerned.

    (5) Where the full amount of contributions due has not been paid within six months of the date of the notice given under paragraph (4), the person concerned shall be entitled to reckon as pensionable service such proportion of the period in respect of which contributions were due as the amount of contributions paid bears to the total amount of contributions due.

    (6) Where a person dies before the end of the period of 30 days referred to in paragraph (3) without having given the required notice—

CHAPTER 4

PURCHASE OF ADDITIONAL SERVICE

Purchase of additional service

5.

(3) Additional service may be purchased as years or part of a year, but the aggregate of—

must not exceed 40 years.

(4) Additional service may be purchased—

    (5) An authority may permit a part–time regular firefighter to purchase additional service by periodical contributions at a rate that bears to the percentage determined by the Scheme Actuary the same proportion as his pensionable pay bears to the pensionable pay of a full–time regular firefighter serving in the same role.

    (6) An authority may permit a retained or volunteer firefighter to purchase additional service by periodical contributions; and in such a case they shall calculate the amount of the contributions by applying the rate determined by the Scheme Actuary to the firefighter's reference pay.

Election to purchase additional service
     6. —(1) An election to pay a lump sum—

(2) An election to pay periodical contributions must be made by written notice given to the authority at least two years before the person's normal retirement age, but no such election may be made where he and the authority have agreed that he will leave the scheme with an entitlement under any of rules 1, 2, 3, 5 and 6 of Part 3.

(3) Unless paragraph (1)(b) applies, an election under this rule—

Duration of periodical contributions and premature cessation
7. —(1) Subject to paragraph (2), where a person has elected under rule 6(2) to pay periodical contributions, they are payable from his next birthday and continue to be payable until normal retirement age.

(2) Paragraph (1) ceases to apply to a person who leaves his employment before normal retirement age—

(3) Where a sub-paragraph of paragraph (2) applies, the period of additional service purchased up to the date referred to in that sub-paragraph shall be treated as if it were the period ascertained in accordance with the formula:

A ×	B

	C,

(4) The period of additional service calculated in accordance with paragraph (3) shall be treated—

(5) The period of additional service calculated in accordance with paragraph (3) shall not be treated as part of the pensionable service on which—

(6) Additional service purchased by the payment of periodical contributions shall accrue annually in accordance with the contributions paid.

Discontinuance and resumption of periodical contributions
8. —(1) An authority may—

agree to discontinue the making of deductions from his pay by way of such contributions.

    (2) Where the firefighter member and the authority agree that deductions should be discontinued for a period not exceeding six months ("the discontinuance period"), the authority shall resume the making of deductions as soon as reasonably practicable after the end of that period or, at the request of the firefighter member, at such time before the end of that period as may be agreed.

    (3) Where the firefighter member and the authority agree that deductions should be discontinued for a period of six months or more, the member's election under rule 6 shall be treated as cancelled with effect from the date of the agreement.

    (4) The period of additional service purchased up to the date on which the last contribution was deducted shall be treated as if it were the period ascertained in accordance with the formula:

A ×	B

	C,

(5) Subject to paragraph (6), where—

a deduction of an amount equal to the aggregate of the contributions that would otherwise have been made in respect of that period shall be made on the same occasion as the first resumed deduction is made.

(6) Where the firefighter member's rate of pay at the end of the discontinuance period is less than at the beginning of that period, deductions in respect of the discontinuance period shall be made at the rate that would have applied if deductions had been made from his salary during that period.

Periodical contributions in respect of periods of unpaid service or absence
9. —(1) A firefighter member who—

is entitled to require the authority to treat that period of unpaid service or unpaid leave as a period of pensionable service.

    (2) The requirements of this paragraph are that the firefighter member must, not later than one month after the end of the period of unpaid service or leave (as the case may be), require the authority to deduct from his pay an amount equal to the aggregate of the contributions that would have been made in respect of that period if it had been a period of paid service.

    (3) In paragraphs (1) and (2) "unpaid leave" means adoption leave, additional adoption leave, additional maternity leave or ordinary maternity leave or other absence without pay (including absence while participating in a strike).

    (4) Contributions payable under paragraph (2) may be paid—

Effect of purchasing additional service by lump sum payment
     10. —(1) Subject to paragraph (2), where a period of additional service has been purchased by way of a lump sum payment, the firefighter member's pensionable service shall be increased by that period as regards any award payable to him under this Scheme.

    (2) A period of additional service purchased by way of a lump sum payment shall not be treated as part of the pensionable service on which the amount of any higher tier ill-health pension is calculated under rule 2 of Part 3.

    (3) If the firefighter member takes member-initiated early retirement the period of additional service shall be part of the total to which the actuarial reduction is applied under rule 5 of Part 3.

    (4) If the firefighter member takes authority-initiated early retirement the period of additional service shall be part of the pensionable service on which the pension is calculated under rule 6 of Part 3.

PART 12

TRANSFERS INTO AND OUT OF THE SCHEME

CHAPTER 5
INTERPRETATION OF PART 12 AND ENTITLEMENT TO TRANSFER VALUE PAYMENT
Interpretation of Part 12
1. In this Part—

"guaranteed cash equivalent transfer value payment" means a payment of the description mentioned in rule 4(2); and

"public sector transfer arrangements" means arrangements approved by the Secretary of State as providing reciprocal arrangements for the payment and receipt of transfer values between this Scheme and other occupational pension schemes.

Entitlement to transfer value payment
2. —(1) This Part supplements the rights conferred by Chapter IV of Part IV of the 1993 Act (transfer values) ("Chapter IV").

(2) Subject to rule 12 (transfer of pension history between English authorities), a firefighter member or deferred member—

(a) to whom Chapter IV applies[

37

is entitled to require the payment of a transfer value in respect of the rights to benefit that have accrued to or in respect of him under this Scheme.

    (3) Subject to the provisions of this Part, any former firefighter member, other than a pensioner member, is entitled to require such a payment as if such rights had accrued to or in respect of him by reference to the pensionable service he is entitled to count under this Scheme (and references in this Part to his accrued rights or benefits are to be read accordingly).

    (4) Paragraph (3) does not apply if the contributions the former member has paid during the period of service ending with his ceasing to be a firefighter member are refunded under rule 8 of Part 3 and, where applicable, in accordance with Chapter V of Part IV of the 1993 Act.

    (5) Paragraphs (2) and (3) do not apply to rights that are directly attributable to a pension credit.

CHAPTER 6

TRANSFERS OUT OF THE SCHEME

Applications for statements of entitlement

3.

(3) In counting the period of ten days referred to in paragraph (2)(d), Saturdays, Sundays, Christmas Day, New Year's Day and Good Friday are excluded.

(4) In paragraph (2) "the required period" means—

(5) The member may withdraw the application for a statement of entitlement by written notice at any time before the statement is provided.

(6) Where, in any period of twelve consecutive months, a member—

the authority shall not be required to entertain the application if it is not accompanied by a payment of such amount as the authority may reasonably require.

Applications for transfer value payments
     4. —(1) A member who has applied for and received a statement of entitlement under rule 3 may apply in writing to the authority for a transfer value payment to be made.

    (2) On making such an application a member becomes entitled to payment of an amount equal, or amounts equal in aggregate, to the amount specified in the statement of entitlement (or such other amount as may be payable by virtue of paragraph (9)).

    (3) An application under paragraph (1) must be made before the end of the period of three months beginning with the guarantee date, and the payment must be made no later than—

(4) The application must specify the pension scheme or other arrangement to which the payment or payments should be applied.

(5) Subject to paragraph (6), an application by a person who is entitled to apply for a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only be made before—

whichever is the later.

(6) An application for a transfer value payment to be made under public sector transfer arrangements may only be made—

(7) An application by a person who is not entitled to apply for a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only be made—

(8) An application under this rule may be withdrawn by written notice, unless an agreement for the application of the whole or part of the guaranteed cash equivalent transfer value payment has been entered into with a third party before the notice is given.

(9) If the payment is made later than six months after the guarantee date, the amount of the payment to which the member is entitled must be increased by—

(10) In this rule—

"base rate" means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in descending sequence of seven, is fourth in the sequence; and

"the reference banks" means the seven largest persons for the time being who—

38

39

Ways in which transfer value payments may be applied
     5. —(1) A member who is entitled to a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only require the authority to apply the guaranteed cash equivalent transfer value payment in one or more of the ways permitted under section 95 of that Act.

    (2) A member who is not entitled to a guaranteed cash equivalent transfer value payment under Chapter IV of Part IV of the 1993 Act may only require the authority to apply the guaranteed cash equivalent transfer value payment in one of the ways permitted under section 95 of that Act.

    (3) The whole of the guaranteed cash equivalent transfer value payment must be applied, unless paragraph (4) applies.

    (4) The benefits attributable to—

may be excluded from the guaranteed cash equivalent transfer value payment if section 96(2) of the 1993 Act applies (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the member's other rights).

(5) A transfer payment may only be made to—

Calculating amounts of transfer value payments
     6. —(1) Subject to paragraph (3), the amount of the guaranteed cash equivalent transfer value payment is to be calculated in accordance with guidance and tables provided by the Scheme Actuary for use at the guarantee date.

    (2) In preparing those tables the Scheme Actuary must use such factors as he considers appropriate, having regard to section 97 of the 1993 Act and regulations under that Act (whether or not the payment is in respect of a person entitled to a guaranteed cash equivalent transfer value payment under that Act).

    (3) If the amount calculated in accordance with paragraph (1) is less than the minimum transfer value, the amount of the guaranteed cash equivalent transfer value payment is to be equal to that value instead.

    (4) In paragraph (3) "the minimum transfer value", in relation to any person, means the sum of—

(5) If the transfer value payment is made under public sector transfer arrangements, the amount of the transfer value payment shall be calculated—

Effect of transfers-out
7. Where a transfer value payment is made under this Chapter in respect of a person's rights under this Scheme, those rights are extinguished.

CHAPTER 7

TRANSFERS INTO THE SCHEME

Applications for acceptance of transfer value payment from another scheme

8.

40

to be accepted by the authority for the purposes of this Scheme.

    (2) Paragraph (1) does not apply to rights that are directly referable to a pension credit.

    (3) Paragraph (1) does not apply if the member is on unpaid leave that does not count as pensionable service.

Procedure for applications under rule 8
     9. —(1) An application under rule 8—

(2) In the case of a transfer value payment to be made under public sector transfer arrangements, the application under rule 8—

Acceptance of transfer value payments
     10. —(1) Subject to paragraph (3) below and paragraphs (2) and (3) of rule 2 of Part 10 (reckoning of pensionable service), where an application is duly made by a member under rule 8, the authority may accept the transfer value payment.

    (2) If the authority accept the payment, the member is entitled to count the period calculated in accordance with rule 11 as pensionable service for the purposes of this Scheme.

    (3) The authority may not accept a transfer value payment if—

Calculation of transferred-in pensionable service
11. —(1) Subject to paragraph (3), the period of pensionable service that a member is entitled to count under rule 10(2) shall be calculated as at the date on which the transfer value payment is received by the authority and in accordance with guidance and tables provided by the Scheme Actuary for the purpose.

(2) For the purposes of that calculation, the member's pensionable earnings are to be taken to be the amount of those earnings as at—

whichever is the later; and, in a case where the transfer value payment is received earlier than two months after that application is received, any necessary adjustment shall be made to that calculation to reflect any change in the amount of those earnings.

(3) If the transfer value payment is accepted under public sector transfer arrangements, the period that the member is entitled to count shall be calculated—

(4) If the period that the member would be entitled to count would be greater if the transfer value payment were accepted otherwise than under public sector transfer arrangements—

CHAPTER 8

TRANSFERS BETWEEN ENGLISH AUTHORITIES

Transfer of pension history between English authorities

12.

his former authority shall, not later than six months after he left their employment, supply his new authority with a certificate showing the pensionable service he was entitled to reckon as at the date on which he left his former authority's employment ("the material date").

    (2) At the same time as the former authority supply a certificate under paragraph (1), they shall send a copy of it to the person concerned, together with a statement of its effect on completion of the transfer.

    (3) Subject to paragraph (7), if the person concerned is dissatisfied with the information specified in a certificate under paragraph (1), he may, within three months after being supplied with a copy of it, ask his former authority to determine the accuracy of the information contained in it.

    (4) A person who makes a request under paragraph (3) shall send a copy of it to his new authority.

    (5) A request under paragraph (3) shall be considered by means of the arrangements for the resolution of disagreements implemented by the authority pursuant to the requirements of section 50 of the Pensions Act 1995[41] (resolution of disputes) and the Occupational Pension Schemes (Internal Dispute Resolution Procedures) Regulations 1996[42]; and the authority shall either confirm the certificate or issue a new certificate.

    (6) If the person concerned does not make a request under paragraph (3), the certificate as supplied, and if he does make such a request, the certificate as confirmed or the new certificate issued (as the case may be), is conclusive as to the pensionable service he was entitled to reckon at the material date.

    (7) If, after the material date but before a certificate has been supplied under paragraph (1), the person concerned—

that paragraph ceases to apply.

(8) If an event mentioned in any of sub-paragraphs (a) to (c) of paragraph (7) occurs before the certificate in question has become conclusive, the certificate ceases to have effect and paragraph (3) ceases to apply.

(9) As soon as reasonably practicable after a certificate has become conclusive, the new authority shall give effect to it by crediting the person concerned with the pensionable service shown in the certificate.

CHAPTER 9

MIS-SOLD PENSIONS AND RESTITUTION PAYMENTS

Interpretation of Chapter 5

13.

"calculated amount" means the amount which, in accordance with rule 15, an authority calculate would need to be made as a restitution payment in respect of the firefighter concerned;

"relevant methods and assumptions" means the methods and assumptions notified by the Scheme Actuary for the calculation of cash equivalent values for occupational pension schemes; and

"relevant period", in relation to a firefighter, means the total of any periods of opted-out and, where appropriate, transferred-out service.

(2) For the purposes of this Chapter—

Mis-sold pensions
14. —(1) This rule applies to a firefighter who—

43

(2) A firefighter to whom this rule applies who has given notice—

may give written notice to the authority that he wishes them to accept a transfer value payment in order to create or restore his pensionable service.

(3) Paragraph (4) or (5) applies where, within twelve months of the date of a notice given under paragraph (2) or such longer period as the authority may allow, the authority have accepted a transfer value payment in relation to the firefighter who gave the notice (whether or not he has ceased to be a firefighter after the date of the notice) not exceeding the calculated amount.

(4) Where the amount of the transfer value payment is equal to the calculated amount—

(5) Where the amount of the transfer value payment is less than the calculated amount—

(6) Where a firefighter who is being credited under paragraph (4) or (5) with a period of pensionable service has previously been credited, in respect of the relevant period, with—

the authority may adjust the amount of the transfer value payment that they accept under this rule to ensure that no part of the additional period of pensionable or reckonable service that was previously credited is included in the period of pensionable service credited under paragraph (4) or (5).

Calculation of amount of restitution payment
15. —(1) An authority shall, in accordance with paragraph (2), calculate the restitution payment that would need to be made to them in respect of a person to whom rule 14 applies to create or restore his position to what it would have been if he had not opted-out or, where relevant, transferred-out.

(2) The restitution payment is an amount equal to the sum of—

44

45

(3) In this rule—

"assumed calculation date" means the date on which it is assumed, for the purpose of calculating a restitution payment, that a transfer value will be paid to the authority; and

"material date" means the date on which the authority receive a notice under rule 14.

PART 13

FIREFIGHTERS' PENSION FUND
Firefighters' Pension Fund: payments, receipts and transfers
1. —(1) The Firefighters' Pension Fund established and maintained by the authority for the purposes of the 1992 Scheme[

46

(3) Without prejudice to the generality of paragraph (1), there shall be payable out of the FPF or, if a transfer is made from the FPF to any other fund maintained by the authority, debited to the FPF and credited to that other fund—

(4) Every amount paid or repaid to or by an authority under this Part shall be credited or, as the case may be, debited, to their FPF.

(5) In this Part—

Payments and transfers into Firefighters' Pension Fund
     2. —(1) Each authority shall make transfers into their FPF in accordance with the following paragraphs of this rule.

    (2) In each financial year beginning with the financial year ending on 31st March 2007, each authority shall, by transfer to their FPF from any other fund maintained by them, make a contribution towards the discharge of their future liability for the payment of pensions under this Scheme.

    (3) The amount of the contribution under paragraph (2) shall be such percentage of the authority's estimate of the aggregate of the pensionable pay, as regards the year in respect of which the contribution is made, of those firefighters employed by the authority who are required to make pension contributions in that year, as shall have been determined and notified to them for that year by the Secretary of State.

    (4) In respect of each firefighter employed by the authority who retires with an entitlement to immediate payment of a higher tier ill-health pension under rule 2 of Part 3, the authority shall transfer into the FPF such amount as shall be determined and notified to them by the Secretary of State as the higher tier ill-health charge applicable in respect of that pension.

    (5) In respect of each firefighter employed by the authority who retires—

the authority shall transfer into the FPF such amount as shall be determined and notified to them by the Secretary of State as the lower tier ill-health charge applicable in respect of that pension.

    (6) The amount to be transferred under paragraph (4) or (5) shall be transferred in three equal instalments.

    (7) The first instalment shall be transferred on the date on which the employee retires.

    (8) The second instalment shall be transferred on 1st April in the financial year that follows the financial year in which the first instalment was transferred.

    (9) The third instalment shall be transferred on 1st April in the financial year that follows the financial year in which the second instalment was transferred.

    (10) Where a pension is paid under rule 6 of Part 3 (authority-initiated early retirement), an amount equal to the difference between the amount of the pension paid and the amount that would have been paid had a pension been payable from the same date under rule 5 of that Part (member-initiated early retirement), shall be transferred to the FPF from any other fund maintained by the authority.

Transfers from Firefighters' Pension Fund
     3. —(1) Where, in consequence of a review under rule 1 of Part 9—

the amount referred to in paragraph (2) shall be transferred from the FPF to any other fund maintained by the authority.

(2) The amount is an amount equal to the difference between—

(3) For the purposes of ascertaining the amount to be transferred in accordance with paragraph (2), the authority concerned shall request the Secretary of State to determine the amount of the notional lower tier ill-health charge in respect of the pension concerned.

(4) Where a person declines an offer of employment under rule 2(3)(b) of Part 9 and does not again take up employment with an authority in England—

(5) Where—

paragraph (4) or (5) of rule 2 of this Part (as the case may be), shall be disregarded in his case (to the extent that it remains to be complied with); and the authority shall transfer from the FPF to any other fund maintained by them an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been cancelled.

Excess amounts: information
4. —(1) Beginning with the financial year ending on 31st March 2007, each authority shall, in relation to each financial year, send the following information in writing to the Secretary of State —

47

(2) In relation to the financial year ending on 31st March 2007, the authority shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Secretary of State not later than 15th January 2007 ("the 2007 estimate").

(3) In relation to the financial year ending on 31st March 2008—

(4) In relation to each financial year ending on or after 31st March 2009, the authority—

(5) The authority shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Secretary of State in July in the financial year following the year in question ("the un-audited information").

(6) The authority shall send to the Secretary of State as soon as reasonably practicable after the authority's auditor issues his certificate and opinion on the authority's accounts for the year in question ("the audited information")—

(7) For the purposes of this rule, the auditor issues his certificate and opinion when, in accordance with section 9 of the Audit Commission Act 1998[48]—

(b) where he makes a report to the authority under section 8 of that Act at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.

Excess amounts: estimated deficits
5. —(1) Where, having taken into account the 2007 estimate, the 2008 estimate, the 2008 revised estimate or the estimate (as the case may be), and any other relevant information available to him, it appears to the Secretary of State that the total amount likely to be payable out of an authority's FPF in the year in question will exceed the total amount likely to be credited to the authority's FPF in that year, he shall pay to the authority an amount equal to 80 per cent of the likely deficit.

(2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to him, it appears to the Secretary of State that—

he may pay to the authority such amount as he thinks fit.

    (6) Any amount payable or repayable by the Secretary of State to an authority under paragraph (2) or (4) shall be paid or repaid before the end of the year in question.

Excess amounts – estimated surpluses
     6. —(1) Where, having taken into account the 2007 estimate, the 2008 estimate, the 2008 revised estimate or the estimate (as the case may be), and any other relevant information available to him, it appears to the Secretary of State that the total amount likely to be credited to an authority's FPF in the year in question will exceed the total amount likely to be payable out of their FPF in that year, he shall require the authority to pay to him an amount equal to 80 per cent of the likely surplus.

    (2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to him, it appears to the Secretary of State that—

he may require the authority to pay to him such amount as he may by notice specify.

    (3) The aggregate of the amounts paid to the Secretary of State under paragraphs (1) and (2) in relation to a particular year shall not exceed 80 per cent of the authority's likely surplus for that year.

    (4) Where the Secretary of State requires the authority to pay an amount to him by virtue of paragraph (2), any amount paid or payable by the Secretary of State to the authority under rule 5(1), shall not be payable and, if already paid, the authority shall repay it to the Secretary of State.

    (5) The Secretary of State shall give to the authority, on or before 3rd March in the year in question, written notice of the amount of any payment that he requires the authority to make under paragraph (1) or (2).

    (6) An amount payable or repayable by the authority to the Secretary of State under paragraph (1), (2) or (4) shall be paid or repaid in March in the year in question.

Excess amounts – actual deficits
     7. —(1) Where, having taken into account the un-audited information and any other relevant information available to him, it appears to the Secretary of State that the total amount likely to be payable out of an authority's FPF in the year in question exceeds the total amount likely to be credited to the authority's FPF in that year—

(2) Where, having taken into account the audited information and any other relevant information available to him, it appears to the Secretary of State that the total amount paid or payable out of an authority's FPF in the year in question exceeds the total amount credited to their FPF in that year—

    (3) An amount payable or repayable by the Secretary of State to an authority, or vice versa, under paragraph (1), shall be paid or repaid in July in the financial year following the year in question ("the second year").

    (4) An amount payable or repayable by the Secretary of State to an authority, or vice versa, under paragraph (2), shall be paid or repaid in July in the financial year following the second year.

Excess amounts – actual surpluses
     8. —(1) Where, having taken into account the un-audited information and any other relevant information available to him, it appears to the Secretary of State that the total amount credited to an authority's FPF in the year in question exceeds the total amount paid out of the authority's FPF in that year—

(2) Where, having taken into account the audited information and any other relevant information available to him, it appears to the Secretary of State that the total amount credited to an authority's FPF in the year in question exceeds the total amount payable out of the authority's FPF in that year—

    (3) The Secretary of State shall give to the authority, on or before 3rd July in the financial year after the year in question ("the second year"), written notice of the amount of the payment that he requires the authority to make under paragraph (1)(a) or (c).

    (4) An amount payable or repayable by the authority to the Secretary of State, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.

    (5) The Secretary of State shall give to the authority, on or before 3rd July in the financial year that is the second financial year after the year in question ("the third year"), written notice of the amount of any payment that he requires the authority to make under paragraph (2)(a) or (c).

    (6) An amount payable or repayable by the authority to the Secretary of State, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.

Duty to provide information
     9. —(1) An authority shall provide the Secretary of State with such information relevant to the exercise of his functions under this Part as he may, by written notice to the authority, require.

    (2) An authority shall respond to a request under paragraph (1) within such period as the Secretary of State shall specify in his notice under that paragraph, or such longer period as he may in any particular case allow.

Duty to have regard to guidance
     10. An authority shall have regard to such guidance as may be issued by the Secretary of State from time to time for the purposes of this Part.

PART 14

PAYMENT OF AWARDS
Authorities responsible for payment of awards
     1. —(1) An award payable to or in respect of a person by reason of his having been employed as a regular firefighter is payable by the authority by whom he was last so employed.

    (2) An award payable under Part 6 (pension-sharing on divorce) to or in respect of a pension credit member, and any sum paid in commutation of such an award, is payable by the authority which employed the pension debit member from whose rights the pension credit member's award is derived when the pension sharing order took effect.

Deduction of tax and lifetime allowance charges
     2. Where any payment that an authority are required to make under this Scheme is chargeable to tax or subject to a lifetime allowance charge under the Finance Act 2004[

49

Payment of awards

3.

    (3) Lump sums under Part 5 and, subject to paragraphs (4) and (5), pensions under Part 4 are payable from the day after the date of the death.

    (4) A pension under Part 4 in respect of a posthumous child is payable from the date of his birth.

    (5) Where—

the authority may recover all or part of the overpayment, as they think fit; and may recover it by set-off against any other award payable under this Scheme in respect of the deceased.

(6) Where a person is entitled under rule 8 of Part 3 to the repayment of his aggregate pension contributions, the authority are not obliged to make payment—

whichever is the earlier.

Pensions under more than one contract of employment
     4. Where a person is a member of this Scheme in respect of more than one contract of employment (whether with the same or different authorities), each employment shall be treated separately for pension purposes.

Payments for minors and persons incapable of managing their affairs
     5. —(1) Any sum payable to a minor in respect of an award may, if the authority think fit, be paid to such other person as they may determine, who shall, in accordance with any directions given by the authority, apply it for the minor's benefit.

    (2) If it appears to the authority that a person entitled to payment of an award is, by reason of mental disorder or otherwise, incapable of managing his affairs—

Payment of awards; further supplementary provision
6. —(1) On the death of a person to whom there was due, in respect of an award, a sum not exceeding the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act 1965[50], the authority may, without requiring the production of probate or any other proof of entitlement—

    (2) An assignment of, or charge on, an award is void to the extent that it is in favour of a person other than a dependant of the person entitled to the award.

    (3) On the bankruptcy of a person entitled to an award, the award does not pass to any trustee or other person acting on behalf of the creditors.

    (4) Subject to paragraphs (5) and (6), where as a result of fraud, theft or negligence on the part of a firefighter in connection with his employment, there has been a loss to the funds of an authority, the authority may withhold all or part of any sums becoming due to him from the authority in respect of an award.

    (5) The total amount withheld under paragraph (4) must not exceed the amount of the loss; and in the event of any dispute as to the amount of the loss, nothing may be withheld unless the loss has become recoverable from the person entitled to the award under the order of a competent court.

    (6) There shall not in any case be withheld any part of a sum due that is not attributable to service as an employee of an authority.

    (7) Where an amount is withheld under paragraph (4), the authority shall provide the person entitled to the award with a certificate showing the amount withheld.

PART 15

MISCELLANEOUS PROVISIONS
Guaranteed minimum pensions, etc.
1. —(1) Subject to paragraph (8), paragraphs (2) to (5) of this rule apply where a member has an entitlement to a guaranteed minimum pension under section 14 of the 1993 Act (his "guaranteed minimum").

(2) If, apart from this rule—

a pension, the weekly rate of which is equal to his guaranteed minimum, is payable to the member for life from the date on which he reaches state pensionable age.

(3) Subject to paragraph (4) if, when the member reaches state pensionable age—

paragraph (2) does not apply until he leaves employment.

(4) If the member—

he is entitled from the end of that period to so much of his pension under this rule as equals his guaranteed minimum, unless he consents to a further postponement of the entitlement.

(5) Where paragraph (3) or (4) applies, the amount of the pension to which he is entitled under this rule shall be increased in accordance with section 15 of the 1993 Act.

(6) This paragraph applies where a person has ceased to be in employment that is contracted-out by reference to the Scheme, and either—

(a) all his rights to benefits under the Scheme, except his rights in respect of his guaranteed minimum or his rights under section 9(2B) of the 1993 Act[

51

(7) Subject to paragraph (8), where paragraph (6) applies—

but a person falling within paragraph (6) is not to be regarded as a pensioner for the purposes of Part 5 (awards on death).

(8) This rule does not apply if—

Survivors' guaranteed minimum pensions
2. —(1) Subject to paragraph (3), this rule applies in relation to a firefighter member's surviving spouse or civil partner who has a guaranteed minimum pension under section 17 of the 1993 Act in relation to benefits under Chapter 1 of Part 4 of this Scheme in respect of the deceased member.

(2) If apart from this rule—

a pension, of which the weekly rate is equal to his guaranteed minimum, is payable to the surviving spouse or civil partner from the date on which the deceased died until the death of the surviving spouse or civil partner.

(3) This rule does not apply if—

Information for authorities
3. —(1) An authority may by written notice require any person who is in receipt of a pension or may have an entitlement to a pension or a lump sum under this Scheme to provide the authority with such supporting evidence as the authority may reasonably require to establish—

    (2) A notice under paragraph (1) shall specify the date by which the supporting evidence is to be provided.

    (3) Where a person fails to comply with the requirements of a notice given in accordance with paragraph (1), the authority may withhold the whole or part of any amount that they consider to be payable under the Scheme.

Annual benefit statements
     4. —(1) An authority shall issue an annual benefit statement to each of their firefighter, deferred and pension credit members.

    (2) The first such statements must be issued on or before 1st April 2007, and subsequent statements must be issued on or before each 1st April thereafter.

    (3) An annual benefit statement shall contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which—

(4) The illustration shall be calculated—

(5) For the purposes of this rule, the relevant date—

Death of retained or volunteer firefighter before Firefighters' Pension Scheme (England) Order 2006 in force
5. —(1) This rule applies where a retained or volunteer firefighter dies on or after 6th April 2006 and before the Firefighters' Pension Scheme (England) Order 2006 comes into force.

(2) Chapters 1 and 2 of Part 4 of this Scheme (survivors' pensions), rule 1 of Part 5 of this Scheme (death grant) and rule 3 of Part 11 (pension contributions) shall have effect in respect of him as if—

(b) he had not made a contributions election; and

(c) his qualifying service and his pensionable service began on whichever is the later of—

and ended on the date of his death.

(3) Where—

his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

    (4) The authority shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under rule 3 of Part 11; and rule 1 of that Part shall have effect for determining his pensionable pay for that purpose.

    (5) The authority shall notify the personal representatives of the amount deducted.

Death on or before 31st March 2007 of retained or volunteer firefighter employed before 6th April 2006
     6. —(1) This rule applies where a retained or volunteer firefighter employed by an authority immediately before 6th April 2006 dies on or before 31st March 2007 without having made an election as to membership of this Scheme.

    (2) Chapters 1 and 2 of Part 4 of this Scheme (survivors' pensions), rule 1 of Part 5 of this Scheme (death grant) and rule 3 of Part 11 (pension contributions) shall have effect in respect of him as if—

(3) Where—

his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.

(4) The authority shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under rule 3 of Part 11; and rule 1 of that Part shall have effect for determining his pensionable pay for that purpose.

(5) The authority shall notify the personal representatives of the amount deducted.

ANNEX 1

Part 3, rule 2

ILL–HEALTH PENSIONS

     1. —(1) Except in a case to which sub-paragraph (2) applies, the annual amount of the lower tier ill–health pension to which a person is entitled on ill–health retirement shall be calculated by multiplying his pensionable service by his final pensionable pay and dividing the resultant amount by 60.

    (2) Where a person is subject to ill–health retirement, the annual amount of his lower tier ill–health pension shall be calculated by multiplying his pensionable service by his reference pay and dividing the resultant amount by 60.

    (3) For the purposes of sub-paragraph (2), the pensionable service of a retained firefighter is the same proportion of whole-time service as that which his actual annual pensionable pay bears to his reference pay.

     2. The annual amount of the higher tier ill–health pension of a whole-time firefighter shall be calculated in accordance with the formula—

	2		C
(A ×		) × B ×
	100		60

where— A is the pensionable service accrued in the Scheme before his ill–health retirement,

B is—

C is his final pensionable pay.

shall be calculated in accordance with the formula—

	2		A		D
(A ×		) ×(		× C)×
	100			B		60

where—A is the pensionable service accrued in the Scheme before his ill–health retirement,

B is his qualifying service,

C is the pensionable service that he would have accrued from the date of his ill–health retirement until his normal retirement age had he continued to be a contributing member of the Scheme as a whole-time employee, and

D—

ANNEX 2

Part 8, rule 4

APPEALS TO BOARD OF MEDICAL REFEREES

1. —(1) Subject to sub–paragraph (2), written notice of appeal against a decision on an issue of a medical nature stating—

must be given to the authority within 28 days of the date on which the appellant receives the documents referred to in rule 4(4) of Part 8; and where the appellant receives those documents on different dates, they shall be treated for this purpose as received on the later or latest of those dates.

(2) Where—

they may extend the period for giving notice to such length, not exceeding six months from the date mentioned in sub–paragraph (1), as they think fit.

2. —(1) On receiving a notice of appeal, the authority shall supply the Secretary of State with three copies of—

    (2) The Secretary of State shall refer an appeal to a board of medical referees ("the board").

     3. —(1) The board shall consist of not less than three medical practitioners appointed by, or in accordance with arrangements made by, the Secretary of State.

    (2) One member of the board shall be a specialist in a medical condition relevant to the appeal.

    (3) One member of the board shall be appointed as chairman.

    (4) Where there is an equality of votes among the members of the board, the chairman shall have a second or casting vote.

     4. —(1) As soon as reasonably practicable after referring an appeal to the board, the Secretary of State shall supply the board's administrator with three copies of every document supplied under paragraph 2(1).

    (2) The board shall arrange for one of their number to review those documents ("the reviewing member").

    (3) As soon as reasonably practicable after concluding the review, the reviewing member shall give written notice to the Secretary of State—

(4) On receipt of the reviewing member's notice the Secretary of State shall—

(5) An authority which receives a copy of a reviewing member's opinion shall, as soon as reasonably practicable—

(6) An authority which notifies an appellant under sub–paragraph (5)(b) shall inform the Secretary of State of the appellant's response to their request under paragraph (b)(ii); and the Secretary of State shall notify the board accordingly.

5. Where an appeal is to be pursued, the board shall secure that the appellant and the authority ("the parties") have been informed—

6. —(1) Subject to sub–paragraph (4), the board—

    (2) The board shall appoint, and give the parties not less than two months' notice of, the time and place for every interview and medical examination; and if the board is satisfied that the appellant is unable to travel, the place shall be the appellant's place of residence.

    (3) The appellant shall attend at the time and place appointed for any interview and medical examination by the board or any member of the board or any person appointed by the board for that purpose.

    (4) If—

the board may dispense with the interview and medical examination required by paragraph (1)(a) or, as the case may be, with any further interview or medical examination, and may determine the appeal on such information as is then available.

    (5) Any interview under this paragraph may be attended by persons appointed for the purpose by the authority or by the appellant or by each of them.

     7. —(1) Where either party intends to submit written evidence or a written statement at an interview held under paragraph 6, the party shall, subject to sub–paragraph (2), submit the evidence or statement to the board and to the other party not less than 28 days before the date appointed for the interview.

    (2) Where any written evidence or statement has been submitted under sub–paragraph (1) less than 28 days before the date appointed for the interview, any written evidence or statement in response may be submitted by the other party to the board and the party submitting the first–mentioned evidence or statement at any time up to, and including, that date.

    (3) Where any written evidence or statement is submitted in contravention of sub–paragraph (1), the board may postpone the date appointed for the interview and require the party who submitted the evidence or statement to pay such reasonable costs of the board and of the other party as arise from the postponement.

     8. —(1) The board shall supply the Secretary of State with—

(2) The Secretary of State shall supply the parties with a copy of the report and of any separate statement under paragraph (1)(b).

9. —(1) There shall be paid to the board and the reviewing member—

(2) The fees and allowances payable under sub-paragraph (1) shall—

10. —(1) Subject to paragraph 7(3) and sub–paragraphs (2) to (5) below, the expenses of each party to the appeal shall be borne by that party.

(2) Where the board—

the authority may require the appellant to pay them such sum, not exceeding the total amount of the fees and allowances payable to the board under paragraph 9(1), as the authority think fit.

(3) Where—

the authority may require the appellant to pay them such sum, not exceeding the total amount of the fees and allowances payable to the board under paragraph 9(1), as the authority think fit.

(4) Where the board—

the authority shall refund to the appellant the amount specified in sub–paragraph (5).

(5) The amount is the total of—

(6) For the purposes of sub–paragraphs (2) and (4) any question arising as to whether the board's determination is in favour of the authority or of the appellant shall be decided by the board or, in default, by the Secretary of State.

11. Any notice, information or document which an appellant is entitled to receive for any purpose of this Annex shall, unless the contrary is proved, be treated as having been received by him if it was posted in a letter addressed to him at his last known place of residence.

SCHEDULE 2

Article 3(3)(a)(i)

TRANSITIONAL ARRANGEMENTS

Regular firefighters who became members of the 1992 scheme on or after 6th April 2006
     1. —(1) The following provisions of this paragraph apply in relation to regular firefighters who became members of the 1992 Scheme on or after 6th April 2006 and before the coming into force of this Order.

    (2) Where, before the coming into force of this Order, the firefighter made an election under rule G3 of the 1992 Scheme (election not to pay pension contributions), that election shall be treated on and after the coming into force of this Order as an election under rule 5 of Part 2 of the New Firefighters' Pension Scheme (England) (referred to in this Schedule as "the new scheme").

    (3) The period of the firefighter's service as a member of the 1992 Scheme shall be treated as a period of qualifying service under rule 1(a) of Part 10 of the new scheme.

    (4) The period of the firefighter's pensionable service accrued under the 1992 Scheme shall be treated as pensionable service accrued under rule 2(1)(a) of Part 10 of the new scheme.

    (5) Where, on or after 6th April 2006, the fire and rescue authority accepted a transfer value in respect of the firefighter under rule F7 (receipt of transfer value) of the 1992 Scheme—

Options for active members of the 1992 Scheme
2. —(1) Sub-paragraph (2) applies in relation to each person who—

(2) A fire and rescue authority shall, not later than 31st January 2007, give to each person to whom this sub-paragraph applies a written statement—

(3) A person's notice under sub-paragraph (2)(b) must state—

(4) A fire and rescue authority must not accept a person's election to transfer his accrued rights if the aggregate of—

would exceed 45 years by the time of his 60th birthday.

(5) Where a fire and rescue authority accept a person's election to transfer his accrued rights, they shall—

(6) A person whose election to transfer his accrued rights has been accepted shall be treated—

(7) Where a person is treated as becoming a member of the new scheme on 6th April 2006—

(8) In the case of a person mentioned in sub-paragraph (6)(b) who specifies in his notice under sub-paragraph (2)(b) a date later than 6th April 2006, sub-paragraph (7) shall apply as if—

(9) Where a person in relation to whom sub-paragraph (2) applies had elected under rule G6 of the 1992 Scheme to purchase increased benefits—

Calculation of transferred-in pensionable service
3. For the purposes of calculating the pensionable service that a person is treated as having accrued in the new scheme on the transfer of his accrued rights under the 1992 Scheme, fire and rescue authorities—

EXPLANATORY NOTE

(This note is not part of the Order)

This Order makes provision for a new pension scheme for and in respect of firefighters employed by fire and rescue authorities in England ("the new Scheme"). The new Scheme, which is set out in Schedule 1 to the Order, has effect from 6th April 2006 and replaces the Firefighters' Pension Scheme set out in Schedule 2 to the Firemen's Pension Scheme Order 1992 ("the 1992 Scheme"). Power to give the new Scheme retrospective effect is conferred by section 34 of the Fire and Rescue Services Act 2004.

Part 1 of the new Scheme contains general introductory provisions, including definitions of terms used in the Scheme.

The new Scheme is available to all firefighters employed by fire and rescue authorities in England, whether whole-time or part-time and whether regular, retained or volunteer, who satisfy one of the eligibility conditions set out in Part 2 of the Scheme. Part 2 also deals with other classes of membership of the Scheme.

Part 3 makes provision for the payment of pensions to firefighter members. It introduces Annex 1, which provides for the calculation of ill-health pensions.

Part 4 deals, in Chapter 1, with pensions for surviving spouses, civil partners and nominated partners and, in Chapter 2, with pensions for children.

Part 5 provides for the payment of death grants and post-retirement death grants.

Part 6 deals with pension-sharing on divorce.

Part 7 contains provisions relevant to firefighters who serve in the armed forces.

Part 8, to which Annex 2 to the Scheme is relevant, provides for the determination of questions and appeals arising under the Scheme.

Part 9 deals with the review, withdrawal and forfeiture of awards.

Part 10 contains provisions about qualifying service and pensionable service.

Part 11 deals with pensionable pay, pension contributions and the purchase of additional service.

Part 12 provides for transfers into and out of the Scheme.

Part 13 deals with the accounting aspects of the Scheme, including the operation of each fire and rescue authority's Firefighters' Pension Fund for that purpose.

Part 14 provides for the payment of awards.

Part 15 contains miscellaneous provisions, including provisions about annual benefit statements (rule 4).

The new Scheme differs from the 1992 Scheme in the following major respects:

^t

^h

Service transferred from the 1992 Scheme will be transferred at a special rate up to and including 31st March 2007.

A full regulatory impact assessment has not been produced for this Order, as it has no impact on the costs of business, charities or voluntary bodies.