Paragraph L.4 Effect of exercising option under rule L.2 (Gurkha active transferees)F1
United Kingdom
This rule applies if a person has duly exercised the option under rule L.2 and accordingly is eligible to become an active member of the Scheme under the terms of this Part.
The person becomes an active member of the Scheme on 1st October 2007 in respect of the service that the person is in on that day in the Brigade of Gurkhas.
The member becomes entitled to count under the Scheme—
a period of qualifying service equal in length to the period of qualifying service which the member was entitled to count under the Gurkha Pension Scheme on 30th September 2007 (but not exceeding 35 years), and
a period of reckonable service equal in length to the sum of—
the period of reckonable service which the member was entitled to count under the Gurkha Pension Scheme on that date in respect of service on or after 1st July 1997, and
if the member’s service in the Brigade of Gurkhas began before 1st July 1997, the additional period specified in paragraph (4), (5) or (6) in the case of a person of the member’s rank on 1st October 2007.
The additional period referred to in paragraph (3)(b)(ii) in the case of a person who is an officer on 1st October 2007 is the following percentage of so much of the member’s service as falls before that date—
in the case of a member then holding the rank of lieutenant, 27%,
in the case of a member then holding the rank of captain, 28%, and
in the case of a member then holding the rank of major, 23%.
The additional period referred to in paragraph (3)(b)(ii) in the case of a person who is not an officer on 1st October 2007 and joined the Brigade of Gurkhas before 1st October 1993 is the following percentage of so much of the member’s service as falls before 1st October 2007—
in the case of a member holding the rank of rifleman or lance corporal on 1st October 2007, 36%,
in the case of a member then holding the rank of corporal, 30%,
in the case of a member then holding the rank of sergeant, 29%,
in the case of a member then holding the rank of staff sergeant or warrant officer 2, 27%, and
in the case of a member then holding the rank of warrant officer 1, 26%.
The additional period referred to in paragraph (3)(b)(ii) in the case of a person who is not an officer on 1st October 2007 and joined the Brigade of Gurkhas on or after 1st October 1993 is a period equal to so much of the member’s service as falls before 1st October 2007.
In the case of a member who joined the Brigade of Gurkhas before reaching the age of 17—
for the purposes of paragraph (3)(a) and (b)(i) the qualifying and reckonable service that the member was entitled to count under the Gurkha Pension Scheme on 30th September 2007 is taken to include the qualifying and reckonable service that the member would then have been entitled to count under that Scheme if the member had then been entitled to count service before reaching the age of 17 (“pre-17 service”), and
for the purposes of paragraph (3)(b)(ii) and (4) to (6), the same regard must be had to the member’s pre-17 service, as to the member’s later service.
Annotations
Textual amendments
- F1
Sch. 1 Pt. L inserted (1.10.2007) by The Armed Forces (Gurkha Pensions) Order 2007 (S.I. 2007/2608), arts. 1(1), 2
Notes on Schedule 1
Modifications
- C1
Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10