OpenLegislation

The Firefighters’ Pension Scheme (Scotland) Regulations 2015

S.S.I. 2015/19 · Made 22 January 2015 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 July 2025.

Public Service Pensions

Made 22nd January 2015

Laid before the Scottish Parliament 26th January 2015

Coming into force 1st April 2015

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(f) of, and paragraph 6(c) of Schedule 2 to, the Public Service Pensions Act 2013f1 and all other powers enabling them to do so.

In accordance with section 21 of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.

Annotations to the whole text

Footnotes

f1

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