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The Firefighters’ Pension Scheme (England) Regulations 2014

S.I. 2014/2848 · Made 23 October 2014 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2026.

Public Service Pensions, England

Made 23rd October 2014

Laid before Parliament 28th October 2014

Coming into force 1st April 2015

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 1(1) and (2)(f)f1, 2(1), 3(1), (2), (3)(a) and (c), 4(5) and (6) as read with section 4(1)f2, 8(1)(a)f3, 18(5), (5A)f4, (6) and (7), paragraph 6(a) of Schedule 2, and Schedule 3 to the Public Service Pensions Act 2013f5.

In accordance with section 21 of that Act, the Secretary of State has consulted the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.

Annotations to the whole text

Footnotes

f1

See also section 1(3) and Schedule 1.

f2

Coming into force on 1st April 2015.

f3

See also section 8(2)(a) and (4).

f4

Subsection (5A) was inserted by the Pensions Act 2014 (c. 19), section 52.

f5

2013 c.25.

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. 2Establishment of Firefighters’ Pension Scheme 2015
  4. 3Interpretation
  5. Part 2: Governance
  6. 4Scheme manager
  7. 4ALocal pension boards: establishment
  8. 4BLocal pension boards: membership
  9. 4CLocal pension boards: conflict of interest
  10. 4DLocal pension boards: guidance
  11. 4EScheme advisory board: establishment
  12. 4FScheme advisory board: membership
  13. 4GScheme advisory board: conflict of interest
  14. 4HScheme advisory board: funding
  15. 5Delegation
  16. Part 3: Scheme membership
  17. Chapter 1: Eligibility for active membership
  18. 6Scheme employment
  19. 7Eligible persons
  20. 8Service in two or more scheme employments
  21. Chapter 2: Pensionable service
  22. 9Application of Chapter
  23. 10Interpretation of Chapter
  24. 11Automatic enrolment
  25. 12Opting into this scheme
  26. 13Automatic re-enrolment
  27. 14Opting out of this scheme
  28. 15Opting out before the end of the first three months
  29. 16Opting out after the first three months
  30. Chapter 3: Pensionable pay
  31. 17Pensionable pay
  32. 18Meaning of “assumed pensionable pay”
  33. Chapter 4: Membership
  34. 19Active membership
  35. 20Deferred membership
  36. 21Pension credit member
  37. Part 4: Pension accounts
  38. Chapter 1: Preliminary
  39. 22Description of pension
  40. Chapter 2: Calculation of accrued pension
  41. 23Calculation of amount of accrued pension for purpose of deferment or retirement
  42. Chapter 3: Calculation of adjustments
  43. 24Calculation of “retirement index adjustment”
  44. 25Calculation of “retirement PIA index adjustment”
  45. 26Determination of “the age addition”
  46. 27Determination of “the assumed age addition”
  47. Chapter 4: Pension accounts: general
  48. 28Establishment of pension accounts: general
  49. 29Closure and adjustment of pension accounts on transfer out or repayment of balance of contributions
  50. Chapter 5: Active member’s account
  51. 30Application of Chapter
  52. 31Establishment of active member’s account
  53. 32Receipt of a transfer value payment
  54. 33Receipt of a club transfer value payment
  55. 34Amount of pension for a scheme year
  56. 35Opening balance, index adjustment and age addition
  57. 36Ill-health award ceases to be payable
  58. 37Closure and re-establishment of active member’s account
  59. Chapter 6: Added pension account
  60. 38Establishment of added pension account
  61. 39Account to specify amount of added pension
  62. 40Account to specify opening balance and PIA index adjustment
  63. 41Closure and transfer of added pension account
  64. 42Ill-health pension ceases to be payable
  65. Chapter 7: Deferred member’s account
  66. 43Application of chapter
  67. 44Establishment of deferred member’s account
  68. 45Provisional amount of deferred pension
  69. 46Retirement amount of deferred pension
  70. 47Adjustment of account after early payment of deferred pension ceases
  71. 48Account established after ill-health award ceases to be payable
  72. 49Closure of deferred member’s account after gap in pensionable service not exceeding five years
  73. Chapter 8: Retirement account
  74. 50Establishment of retirement account and other adjustments
  75. 51Account to specify amount of retirement pension (active members)
  76. Chapter 9: Pension accounts for survivor members
  77. 52Establishment of survivor member’s account
  78. 53Amount of pension payable to survivor member
  79. Chapter 10: Pension accounts for pension credit members
  80. 54Establishment of pension credit member’s account
  81. 55Other pension accounts
  82. Part 5: Retirement benefits
  83. Chapter 1: Interpretation
  84. 56Application of Part
  85. 57Qualifying service
  86. Chapter 2: Retirement benefits
  87. 58Entitlement to retirement pension
  88. 59Annual rate of retirement pension (active members)
  89. 60Annual rate of retirement pension (deferred members)
  90. 61Early payment reduction
  91. 62Employer initiated retirement
  92. Chapter 3: Partial retirement benefits
  93. 63Exercise of partial retirement option
  94. 64Annual rate of retirement pension after exercise of partial retirement option
  95. Chapter 4: Ill-health benefits
  96. 65Entitlement to lower tier ill-health pension and higher tier ill-health pension
  97. 66Annual rate of ill-health awards
  98. 67Early payment of retirement pension to deferred member
  99. 68Review of ill-health award or early payment of retirement pension
  100. 69Consequences of review
  101. Chapter 5: Payment of retirement benefits
  102. 70Commencement of pensions
  103. 71Option to commute part of pension
  104. 71AOption to commute part of an equivalent amount
  105. Chapter 6: Allocation of part of pension
  106. 72Allocation election
  107. 73Making an allocation election
  108. 74Effect of allocation
  109. 75Adjustment of allocated benefit
  110. Part 6: Death benefits
  111. Chapter 1: Interpretation
  112. 76Meaning of “surviving partner”
  113. 77Meaning of “initial period”
  114. Chapter 2: Pensions for surviving partners
  115. 78Surviving partner’s pension payable on death of active member
  116. 79Surviving partner’s pension payable on death of deferred member
  117. 80Surviving partner’s pension payable on death of pensioner member
  118. 81Bereavement pension: surviving partner
  119. 82Reduction in pensions in cases of wide age disparity
  120. 83Survivor’s guaranteed minimum pensions
  121. Chapter 3: Pensions for eligible children
  122. 84Eligible child’s pension
  123. 85Meaning of “eligible child”
  124. 86Eligible child’s pension on death of active member
  125. 87Eligible child’s pension payable on death of deferred member
  126. 88Eligible child’s pension payable on death of pensioner member
  127. 89Specified proportion
  128. 90Increase in eligible child’s pension where there is no surviving partner
  129. 91Increase in eligible child’s pension where member was pension debit member
  130. 92Bereavement pension: eligible child
  131. Chapter 4: Lump sum death benefits
  132. 93Meaning of “final pay”
  133. 94Meaning of “annualised final pay”
  134. 95Person to whom lump sum death benefit payable
  135. 96Lump sum payable on death of active member
  136. 97Lump sum payable on death of pensioner member
  137. 98Lump sum payable on death in certain cases
  138. 99Lump sum payable on death of pension credit member
  139. Chapter 5: Payment of death benefits
  140. 100Payment of pensions under this Part
  141. 101Surviving partner’s pensions and eligible child’s pensions: suspension and recovery
  142. 102Provisional awards of eligible child’s pensions: later adjustments
  143. 103Adjustment of eligible child’s awards consequent on re-instatement of pension benefits
  144. 104Adjustment of benefits to comply with FA 2004 where members die over 75
  145. Part 7: Benefits for pension credit members
  146. 105Entitlement to pension credit members’ pension
  147. 106Annual rate of pension credit member’s pension
  148. 107Reduction in pension debit member’s benefits
  149. 108Pension credit member’s rights
  150. 109Commutation of part of pension
  151. Part 8: Contributions
  152. Chapter 1: Member contributions
  153. 110Member contributions
  154. 111Contributions during absence from work due to illness, injury, trade dispute or authorised absence
  155. 112Contributions during absence from work on reserve forces service leave
  156. 113Contributions during child-related leave
  157. 114Deduction and payment of contributions
  158. 115Schedule 1 (payments for added pension)
  159. Chapter 2: Refund of member contributions
  160. 116Refund of all member contributions and payments for extra pension made by member
  161. Chapter 3: Employer contributions
  162. 117Employer contributions
  163. 118Employer additional contribution: ill-health award
  164. 119Refund of employer additional contribution for ill health award following review
  165. 120Employer additional contribution: employer initiated retirement
  166. Part 9: Firefighters’ Pension Fund
  167. 121Interpretation of Part
  168. 122Establishment of Firefighters’ Pension Fund
  169. 123Payments into the Firefighters’ Pension Fund
  170. 124Payments to be made from the Firefighters’ Pension Fund
  171. 125Information to be provided to the Secretary of State
  172. 126Estimated deficits
  173. 127Estimated surpluses
  174. 128Actual deficits
  175. 129Actual surpluses
  176. 130Duty to provide information
  177. Part 10: Transfers
  178. Chapter 1: Preliminary
  179. 131Application of Part
  180. 132Interpretation in relation to Part
  181. Chapter 2: Transfers out
  182. 133Transfer payments made to other schemes or pension arrangements
  183. 134Application for a statement of entitlement
  184. 135Statement of entitlement
  185. 136Request for transfer payment to be made
  186. 137Calculating the amount of a transfer value or club transfer value
  187. 138Effect of transfers-out
  188. Chapter 3: Transfers in
  189. 139Application of Chapter
  190. 140Interpretation of Chapter
  191. 141Request for acceptance of a transfer payment
  192. 142Transfer statement
  193. 143Amount of transferred pension
  194. 144Club transfer value statement
  195. 145Amount of club transfer earned pension
  196. Chapter 4: Transfer of pension account entries to another scheme manager
  197. 146Requirement for scheme manager to provide a certificate
  198. 147Request to confirm details on certificate
  199. 148Appeal concerning entries on the certificate
  200. 149Transfer of pension account entries
  201. Part 11: Actuarial valuations
  202. 150Appointment of scheme actuary and actuarial valuations
  203. 150AEmployer cost cap
  204. Part 12: Appeals and determinations
  205. Chapter 1: Determinations and role of IQMP
  206. 151Determinations by the scheme manager
  207. 152Role of IQMP in determinations by the scheme manager
  208. 153Review of medical opinion
  209. Chapter 2: Appeals to Board of Medical Referees
  210. 154Appeals against determinations based on medical evidence
  211. 155Notice of appeal
  212. 156Reference of appeal to the board
  213. 157Procedure where appeal to be pursued
  214. 158The board’s report
  215. 159Reconsideration by the board
  216. 160Fees and allowances payable to the board
  217. 161Expenses of each party
  218. 162Notices etc
  219. Chapter 3: Appeals on other issues
  220. 163Appeals on other issues
  221. Part 13: Supplementary
  222. Chapter 1: Payment of pensions
  223. 164Late payment of retirement index adjustment
  224. 165Recovery of overpayment of benefits
  225. 166Guaranteed minimum pension
  226. 167Commutation of small pensions
  227. 168Payments for persons incapable of managing their affairs
  228. 169Payments due in respect of deceased persons
  229. 170Limitation on assignment of benefits
  230. Chapter 2: Forfeiture
  231. 171Forfeiture: offences committed by members, surviving partners or eligible children
  232. 172Forfeiture of pensions: offences committed by other persons
  233. 173Forfeiture of lump sum death benefit: offences committed by other persons
  234. 174Forfeiture: relevant monetary obligations and relevant monetary losses
  235. 175Set-off
  236. 176Forfeiture and set-off: procedure
  237. Chapter 3: Payment and deduction of tax
  238. 177Scheme administrator for the purposes of the Finance Act 2004
  239. 178Payment on behalf of members of lifetime allowance charge
  240. 179Reduction of benefits where lifetime allowance charge payable
  241. 180Information about payment of annual allowance charge
  242. 181Reduction of benefits where annual allowance charge paid by scheme manager
  243. Chapter 4: General
  244. 182Calculation of periods of membership and service
  245. 183Annual benefit information statements
  246. 184Evidence of entitlement
  247. 185Information to be provided to a member before reserve forces service leave
  248. 186Transitional provisions
  249. 187Duty to have regard to guidance
  250. Signature
  251. Schedule 1: Payments for added pension
  252. Part 1: Interpretation
  253. 1Interpretation
  254. 2Meaning of “overall limit of extra pension”
  255. 3Limit on elections
  256. 4Amount of accrued added pension may not exceed overall limit of extra pension
  257. Part 2
  258. Chapter 1: Exercising the added pension election
  259. 5Added pension election exercisable by member
  260. Chapter 2: Periodical payments for added pension
  261. 6Application of Chapter
  262. 7Member’s election to make periodical payments for added pension
  263. 8Periodical payments
  264. 9Discontinuance of periodical payments
  265. 10Periodical payments during periods of assumed pensionable pay
  266. 11Amount of added pension for a scheme year
  267. Chapter 3: Lump sum payments for added pension
  268. 12Application of Chapter
  269. 13Member’s election to make a lump sum payment for added pension
  270. 14Amount of added pension to be credited to added pension account
  271. Schedule 2: Transitional provisions
  272. Part 1: General
  273. 1Interpretation
  274. 2Meaning of “continuity of service”
  275. 3Meaning of “tapered protection closing date”
  276. 4Meaning of “eligible to be an active member” of the NFPS
  277. 5Meaning of “active member of the 1992 Scheme or the NFPS”
  278. 6Meaning of “active member of an existing scheme”
  279. 7Meaning of “active member of an existing public body pension scheme”
  280. 8Commencement of active membership of this scheme
  281. Part 2: Full protection members of the 1992 Scheme or the NFPS
  282. 9Full protection members of the 1992 Scheme or the NFPS
  283. 10Exception for full protection member during protection period
  284. 11Full protection member not eligible to join this scheme
  285. 12Full protection: members of the 1992 Scheme or the NFPS on scheme closing date
  286. 13Full protection: members of an existing scheme
  287. 14Full protection: members of an existing public body pension scheme
  288. Part 3: Exceptions to section 18(1) of the 2013 Act: tapered protection members of the 1992 Scheme or the NFPS
  289. 15Tapered protection members of the 1992 Scheme or the NFPS
  290. 16Exception for tapered protection members during protection period
  291. 17Tapered protection member not eligible to join this scheme
  292. 18Tapered protection: members of the 1992 Scheme or the NFPS on scheme closing date
  293. 19Tapered protection: members of an existing scheme
  294. 20Tapered protection: members of an existing public body pension scheme
  295. 21Tapered protection members of an existing scheme or an existing public body pension scheme
  296. Part 3A: Payment of ill-health benefits to transition members
  297. 22Transition member who has not reached normal pension age under the NFPS
  298. 23Transition member who reaches normal pension age under the NFPS
  299. 24Transition member who has not reached normal pension age under the 1992 Scheme
  300. 25Transition member who reaches normal pension age under the 1992 Scheme
  301. Part 3B: Payment of death benefits in respect of transition members
  302. 26Annual rate of pensions for surviving partners payable under this scheme when certain transition members die in service with accrued benefits in the 1992 Scheme
  303. 27Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the NFPS
  304. 28Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme
  305. 29Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the NFPS
  306. 30Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme
  307. Part 3C: Transitional provisions relating to the NFPS and the 1992 Scheme
  308. 31Pensionable service under the NFPS
  309. 32Final salary of certain transition members for any purposes of the NFPS
  310. 33Final salary of certain transition members for any purposes of the 1992 Scheme
  311. 34Continuous pensionable service under the 1992 Scheme
  312. 35Deferred member of the 1992 Scheme
  313. 36Deferred member of the NFPS
  314. 37Authority determines the entitlement of a member of the NFPS to an ill-health award Repealed
  315. 38Authority determines the entitlement of a member of the 1992 Scheme to an ill- health award Repealed
  316. 39Repayment of contributions under the NFPS
  317. 40Qualifying for retirement benefits under the NFPS
  318. 41Qualifying for retirement benefits under the 1992 Scheme
  319. 42Final salary link not to apply again to a pension in payment under the NFPS
  320. 43Final salary link not to apply again to a pension in payment under the 1992 Scheme
  321. Part 3D: Transfer of final salary benefits
  322. 44Meaning of “final salary benefit”
  323. 45Acceptance of club transfer value payments
  324. 46Member of this scheme or the NFPS
  325. 4Part 4
  326. Explanatory note