Explanatory note

Part 1 of these Regulations establishes a scheme for the payment of pensions and other benefits to firefighters in Scotland from 1st April 2015. The scheme so established is a career average revalued earnings scheme.

Part 2 contains provisions appointing the Scottish Ministers as “scheme manager” and permitting the delegation of the scheme manager’s functions under these Regulations.

Part 3 provides for scheme membership. It sets out the key concepts of scheme employment and pensionable earnings. It contains eligibility and auto-enrolment provisions.

Part 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.

Part 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 assignation of benefits. It sets out the key concept of qualifying service.

Part 6 provides for death benefits payable to surviving adults and eligible children and for payment of lump sum benefits.

Part 7 provides for benefits for pension credit members.

Part 8 provides for the payment of contributions by members and employers.

Part 9 provides for making and receiving transfer payments.

Part 10 provides for actuarial valuations.

Part 11 provides for the determinations of questions and appeals.

Part 12 contains supplementary provisions on payment of pensions, forfeiture and set off, payment and deduction of tax.

Schedule 1 makes provision for payments for extra pension.

Schedule 2 makes transitional provision.

An impact assessment has not been prepared for this instrument as no impact on the costs of business or the voluntary sector is foreseen.