{
  "url": "https://openlegislation.uk/firefighters-pension-scheme-england-regulations-2014/note",
  "json_url": "https://openlegislation.uk/firefighters-pension-scheme-england-regulations-2014/note.json",
  "legislation": "uksi/2014/2848",
  "legislation_title": "The Firefighters’ Pension Scheme (England) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/firefighters-pension-scheme-england-regulations-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nPart 1 of these Regulations establishes a scheme for the payment of pensions and other benefits to firefighters in England from 1st April 2015. The scheme so established is a career average revalued earnings scheme.\nPart 2 contains provisions appointing fire and rescue authorities as “scheme manager” and permitting the delegation of the Secretary of State’s and the scheme manager’s functions under these Regulations.\nPart 3 provides for scheme membership. It sets out the key concepts of scheme employment and pensionable earnings. It contains eligibility and auto-enrolment provisions.\nPart 4 provides for the establishment of a member’s pension accounts in relation to a continuous period of pensionable service under this scheme. It also provides for the establishment of a pension credit member’s account.\nPart 5 provides for a member’s entitlement to payment of retirement benefits including partial retirement benefits and ill-health benefits. It also provides for the assignment of benefits. It sets out the key concept of qualifying service.\nPart 6 provides for death benefits payable to surviving adults and eligible children and for payment of lump sum benefits.\nPart 7 provides for benefits for pension credit members.\nPart 8 provides for the payment of contributions by members and employers.\nPart 9 provides for payments to be made into and out of the Firefighters’ Pension Fund.\nPart 10 provides for making and receiving transfer payments.\nPart 11 provides for actuarial valuations.\nPart 12 provides for the determinations of questions and appeals.\nPart 13 contains supplementary provisions on payment of pensions, forfeiture and set off, payment and deduction of tax.\nSchedule 1 makes provision for payments for extra pension.\nSchedule 2 makes transitional provision.\nAn impact assessment has not been prepared for this instrument as no impact on the costs of business or the voluntary sector is foreseen.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2848/note",
    "retrieved_at": "2026-10-28T23:58:36.876688+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}