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The Firefighters' Pension Scheme Regulations (Northern Ireland) 2015

S.R. 2015/78 · Made 24 February 2015 · Extends to Northern Ireland

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

Public Service Pensions

Made 24th February 2015

Coming into operation 1st April 2015

The Department of Health, Social Services and Public Safety makes these Regulations in exercise of the powers conferred by sections 1(1), (2)(f), (3) and (4), 2, 3(1), (2), (3)(a) and (c), 4(1), (2) and (5), 5(1), (3)(c) and (5), 7(1) and (4), 8(1)(a), (2)(a) and (4), 11(1), 12(1), (6) and (7), 14, 18(1), (2), (4) and (5) to (9), paragraph 6 of Schedules 1 and 2, Schedule 3, paragraph 6 of Schedule 5 to the Public Service Pensions Act (Northern Ireland) 2014 M1.

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

In accordance with section 3(5) of that Act, the Department of Finance and Personnel has consented to the making of these Regulations.

Annotations to the whole text

Marginal citations

M1

2014 c.2. (NI)

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. 2Establishment of Firefighters' Pension Scheme 2015
  4. 3Interpretation
  5. 3ACivil Partnership and Marriage of Same Sex Couples
  6. Part 2: Governance
  7. 4Scheme manager
  8. 5Northern Ireland Fire and Rescue Service Pension Board: establishment
  9. 6The Pension Board: membership
  10. 7The Pension Board: conflict of interests
  11. 8The Pension Board: Guidance
  12. 9Payment of fees and expenses
  13. 10Scheme advisory board (SAB): establishment
  14. 11Scheme advisory board: membership
  15. 12Scheme advisory board: conflicts of interest
  16. 13Scheme advisory board: funding
  17. 14Delegation
  18. Part 3: Scheme membership
  19. Chapter 1: Eligibility for active membership
  20. 15Scheme employment
  21. 16Eligible persons
  22. 17Service in two or more scheme employments
  23. Chapter 2: Pensionable service
  24. 18Application of Chapter
  25. 19Interpretation of Chapter
  26. 20Automatic enrolment
  27. 21Opting into this scheme
  28. 22Automatic re-enrolment
  29. 23Opting out of this scheme
  30. 24Opting out before the end of the first three months
  31. 25Opting out after the first three months
  32. Chapter 3: Pensionable pay
  33. 26Pensionable pay
  34. 27Meaning of “assumed pensionable pay”
  35. Chapter 4: Membership
  36. 28Active membership
  37. 29Deferred membership
  38. 30Pension credit member
  39. Part 4: Pension accounts
  40. Chapter 1: Preliminary
  41. 31Description of pension
  42. Chapter 2: Calculation of accrued pension
  43. 32Calculation of amount of accrued pension for purpose of deferment or retirement
  44. Chapter 3: Calculation of adjustments
  45. 33Calculation of “retirement index adjustment”
  46. 34Calculation of “retirement PIA index adjustment”
  47. 35Determination of “the age addition”
  48. 36Determination of “the assumed age addition”
  49. Chapter 4: Pension accounts: general
  50. 37Establishment of pension accounts: general
  51. 38Closure and adjustment of pension accounts on transfer out or repayment of balance of contributions
  52. Chapter 5: Active member's account
  53. 39Application of Chapter
  54. 40Establishment of active member's account
  55. 41Receipt of a transfer value payment
  56. 42Receipt of a club transfer value payment
  57. 43Amount of pension for a scheme year
  58. 44Opening balance, index adjustment and age addition
  59. 45Ill-health award ceases to be payable
  60. 46Closure and re-establishment of active member's account
  61. Chapter 6: Added pension account
  62. 47Establishment of added pension account
  63. 48Account to specify amount of added pension
  64. 49Account to specify opening balance and PIA index adjustment
  65. 50Closure and transfer of added pension account
  66. 51Ill-health pension ceases to be payable
  67. Chapter 7: Deferred member's account
  68. 52Application of chapter
  69. 53Establishment of deferred member's account
  70. 54Provisional amount of deferred pension
  71. 55Retirement amount of deferred pension
  72. 56Adjustment of account after early payment of deferred pension ceases
  73. 57Account established after ill-health award ceases to be payable
  74. 58Closure of deferred member's account after gap in pensionable service not exceeding five years
  75. Chapter 8: Retirement account
  76. 59Establishment of retirement account and other adjustments
  77. 60Account to specify amount of retirement pension (active members)
  78. Chapter 9: Pension accounts for survivor members
  79. 61Establishment of survivor member's account
  80. 62Amount of pension payable to survivor member
  81. Chapter 10: Pension accounts for pension credit members
  82. 63Establishment of pension credit member's account
  83. 64Other pension accounts
  84. Part 5: Retirement benefits
  85. Chapter 1: Interpretation
  86. 65Application of Part
  87. 66Qualifying service
  88. Chapter 2: Retirement benefits
  89. 67Entitlement to retirement pension
  90. 68Annual rate of retirement pension (active members)
  91. 69Annual rate of retirement pension (deferred members)
  92. 69AEarly payment reduction
  93. 70Employer initiated retirement Repealed
  94. Chapter 3: Partial retirement benefits
  95. 71Exercise of partial retirement option
  96. 72Annual rate of retirement pension after exercise of partial retirement option
  97. Chapter 4: Ill-health benefits
  98. 73Entitlement to lower tier ill-health pension and higher tier ill-health pension
  99. 74Annual rate of ill-health awards
  100. 75Early payment of retirement pension to deferred member
  101. 76Review of ill-health award or early payment of pension of retirement pension
  102. 77Consequences of review
  103. Chapter 5: Payment of retirement benefits
  104. 78Commencement of pensions
  105. 79Option to commute part of pension
  106. 79AOption to commute part of an equivalent amount
  107. Chapter 6: Allocation of part of pension
  108. 80Allocation election
  109. 81Making an allocation election
  110. 82Effect of allocation
  111. 83Adjustment of allocated benefit
  112. Part 6: Death benefits
  113. Chapter 1: Interpretation
  114. 84Meaning of “surviving partner”
  115. 85Meaning of “initial period”
  116. Chapter 2: Pensions for surviving partners
  117. 86Surviving partner's pension payable on death of active member
  118. 87Surviving partner's pension payable on death of deferred member
  119. 88Surviving partner's pension payable on death of pensioner member
  120. 89Bereavement pension: surviving partner
  121. 90Reduction in pensions in cases of wide age disparity
  122. 91Survivor's guaranteed minimum pensions
  123. Chapter 3: Pensions for eligible children
  124. 92Eligible child's pension
  125. 93Meaning of “eligible child”
  126. 94Eligible child's pension on death of active member
  127. 95Eligible child's pension payable on death of deferred member
  128. 96Eligible child's pension payable on death of pensioner member
  129. 97Specified proportion
  130. 98Increase in eligible child's pension where there is no surviving partner
  131. 99Increase in eligible child's pension where member was a pension debit member
  132. 100Bereavement pension: eligible child
  133. Chapter 4: Lump sum death benefits
  134. 101Meaning of “final pay”
  135. 102Meaning of “annualised final pay”
  136. 103Person to whom lump sum death benefit payable
  137. 104Lump sum payable on death of active member
  138. 105Lump sum payable on death of pensioner member
  139. 106Lump sum payable on death in certain cases
  140. 107Lump sum payable on death of pension credit member
  141. Chapter 5: Payment of death benefits
  142. 108Payment of pensions under this Part
  143. 109Surviving partner's pensions and eligible child's pensions: suspension and recovery
  144. 110Provisional awards of eligible child's pensions: later adjustments
  145. 111Adjustment of eligible child's awards consequent on re-instatement of pension benefits
  146. 112Adjustment of benefits to comply with the 2004 Act where members die over 75
  147. Part 7: Benefits for pension credit members
  148. 113Entitlement to pension credit members' pension
  149. 114Annual rate of pension credit member's pension
  150. 115Reduction in pension debit member's benefits
  151. 116Pension credit member's rights
  152. 117Commutation of part of pension
  153. Part 8: Contributions
  154. Chapter 1: Members contributions
  155. 118Member contributions
  156. 119Contributions during absence from work due to illness, injury, trade dispute or authorised absence
  157. 120Contributions during absence from work on reserve forces service leave
  158. 121Contributions during child-related leave
  159. 122Deduction and payment of contributions
  160. 123Schedule 1 (payments for added pension)
  161. Chapter 2: Refund of member contributions
  162. 124Refund of all member contributions and payments for extra pension made by member
  163. Chapter 3: Employer contributions
  164. 125Employer contributions
  165. 126Employer additional contribution: ill health award
  166. 127Refund of employer additional contribution for ill health award following review
  167. 128Employer additional contribution: employer initiated retirement Repealed
  168. Part 9: Firefighters' Pension Fund
  169. 129Interpretation of Part
  170. 130Establishment of Firefighters' Pension Fund
  171. 131Payments into the Firefighters' Pension Fund
  172. 132Payments to be made from the Firefighters' Pension Fund
  173. 133Information to be provided to the Department
  174. 134Estimated deficits
  175. 135Estimated surpluses
  176. 136Actual deficits
  177. 137Actual surpluses
  178. 138Duty to provide information
  179. Part 10: Transfers
  180. Chapter 1: Preliminary
  181. 139Application of Part
  182. 140Interpretation in relation to Part
  183. Chapter 2: Transfers out
  184. 141Transfer payments made to other schemes or pension arrangements
  185. 142Application for a statement of entitlement
  186. 143Statement of entitlement
  187. 144Request for transfer payment to be made
  188. 145Calculating the amount of a transfer value or club transfer value
  189. 146Effect of transfers-out
  190. Chapter 3: Transfers in
  191. 147Application of Chapter
  192. 148Interpretation of Chapter
  193. 149Request for acceptance of a transfer payment
  194. 150Transfer statement
  195. 151Amount of transferred pension
  196. 152Club transfer value statement
  197. 153Amount of club transfer earned pension
  198. Chapter 4: Transfer of pension account entries to another scheme manager
  199. 154Requirement for scheme manager to provide a certificate
  200. 155Request to confirm details on certificate
  201. 156Dispute concerning entries on the certificate
  202. 157Transfer of pension account entries
  203. Part 11: Actuarial valuations
  204. 158Appointment of scheme actuary and actuarial valuations
  205. 159Employer cost cap
  206. Part 12: Determination of Questions of Appeals
  207. Chapter 1
  208. 160Determinations by the scheme manager Repealed
  209. 161Determinations and decisions of the Scheme Manager
  210. 162Appeal against opinion on a medical issue
  211. 163Appeals against decision of the Pension Board Repealed
  212. Chapter 2: Appeal to Independent Medical Referee
  213. 164Regulation 164
  214. Chapter 3: Dispute Resolution
  215. 165Appeals on other issues
  216. Part 13: Supplementary
  217. Chapter 1: Payment of pensions
  218. 166Late payment of retirement index adjustment
  219. 167Recovery of overpayment of benefits
  220. 168Guaranteed minimum pension
  221. 169Commutation of small pensions
  222. 170Payments for persons incapable of managing their affairs
  223. 171Payments due in respect of deceased persons
  224. 172Limitation on assignment of benefits
  225. Chapter 2: Forfeiture
  226. 173Forfeiture: offences committed by members, surviving partners or eligible children
  227. 174Forfeiture of pensions: offences committed by other persons
  228. 175Forfeiture of lump sum death benefit: offences committed by other persons
  229. 176Forfeiture: relevant monetary obligations and relevant monetary losses
  230. 177Set-off
  231. 178Forfeiture and set-off: procedure
  232. Chapter 3: Payment and deduction of tax
  233. 179Scheme administrator for the purposes of the 2004 Act
  234. 180Payment on behalf of members of lifetime allowance charge
  235. 181Reduction of benefits where lifetime allowance charge payable
  236. 182Information about payment of annual allowance charge
  237. 183Reduction of benefits where annual allowance charge paid by scheme manager
  238. Chapter 4: General
  239. 184Calculation of periods of membership and service
  240. 185Annual benefit information statements
  241. 186Evidence of entitlement
  242. 187Information to be provided to a member before reserve forces service leave
  243. 188Transitional provisions
  244. 189Duty to have regard to guidance
  245. Signature
  246. Schedule 1: Payments for added pension
  247. Part 1: Interpretation
  248. 1Interpretation
  249. 2Meaning of “overall limit of extra pension”
  250. 3Limit on elections
  251. 4Amount of accrued added pension may not exceed overall limit of extra pension
  252. Part 2
  253. Chapter 1: Exercising the added pension election
  254. 5Added pension election exercisable by member
  255. Chapter 2: Periodical payments for added pension
  256. 6Application of Chapter
  257. 7Member's election to make periodical payments for added pension
  258. 8Periodical payments
  259. 9Discontinuance of periodical payments
  260. 10Periodical payments during periods of assumed pensionable pay
  261. 11Amount of added pension for a scheme year
  262. Chapter 3: Lump sum payments for added pension
  263. 12Application of Chapter
  264. 13Member's election to make a lump sum payment for added pension
  265. 14Amount of added pension to be credited to added pension account
  266. Schedule 2: Transitional provisions
  267. Part 1: General
  268. 1Interpretation
  269. 2Meaning of “continuity of service”
  270. 3Meaning of “tapered protection closing date”
  271. 4Meaning of “eligible to be an active member” of the NFPS
  272. 5Meaning of “active member of the FPS or the NFPS”
  273. 6Meaning of “active member of an existing scheme”
  274. 7Meaning of “active member of an existing public body pension scheme”
  275. 8Commencement of active membership of this scheme
  276. Part 2: Full protection members of the FPS or the NFPS
  277. 9Full protection members of the FPS or the NFPS
  278. 10Exception for full protection member during protection period
  279. 11Full protection member not eligible to join this scheme
  280. 12Full protection members of the FPS or the NFPS on scheme closing date
  281. 13Full protection: members of an existing scheme
  282. 14Full protection: members of an existing public body pension scheme
  283. Part 3: Exceptions to section 18(1) of the 2014 Act: tapered protection members of the FPS or the NFPS
  284. 15Tapered protection members of the FPS or the NFPS
  285. 16Exception for tapered protection members during protection period
  286. 17Tapered protection member not eligible to join this scheme
  287. 18Tapered protection: members of the FPS or the NFPS on scheme closing date
  288. 19Tapered protection: members of an existing scheme
  289. 20Tapered protection: members of an existing public body pension scheme
  290. 21Tapered protection members of an existing scheme or an existing public body pension scheme
  291. Part 3A: Payment of ill-health benefits to transition members
  292. 22Transition member who has not reached normal pension age under the NFPS
  293. 23Transition member who reaches normal pension age under the NFPS
  294. 24Transition member who has not reached normal pension age under the FPS
  295. 25Transition member who reaches normal pension age under the FPS
  296. Part 3B: Payment of death benefits in respect of transition members
  297. 26Annual rate of pensions for surviving partners payable under this scheme when certain transition members die in service with accrued benefits in the FPS
  298. 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
  299. 28Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the FPS
  300. 29Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the NFPS
  301. 30Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the FPS
  302. Part 3C: Transitional provisions relating to the NFPS and the FPS
  303. 31Pensionable service under the NFPS
  304. 32Final salary of certain transition members for any purposes of the NFPS
  305. 33Final salary of certain transition members for any purposes of the FPS
  306. 34Continuous pensionable service under the FPS
  307. 35Deferred member of the FPS
  308. 36Deferred member of the NFPS
  309. 37Scheme manager determines member of the NFPS is not entitled to an ill-health award Repealed
  310. 38Scheme manager determines members of the FPS is not entitled to an ill-health award Repealed
  311. 39Repayment of contributions under the NFPS
  312. 40Qualifying for retirement benefits under the NFPS
  313. 41Qualifying for retirement benefits under the FPS
  314. 42Final salary link not to apply again to a pension in payment under the NFPS
  315. 43Final salary link not to apply to a pension in payment under the FPS
  316. Part 3D: Transfer of final salary benefits
  317. 44Meaning of “final salary benefit”
  318. 45Acceptance of club transfer value payments
  319. 46Member of this scheme or the NFPS
  320. 4Part 4
  321. Explanatory note