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The Firefighters’ Pensions (Remediable Service) (Scotland) Regulations 2023

S.S.I. 2023/242 · Made 30 August 2023 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 3 October 2025.

Public Service Pensions

Made at 11.28 a.m. on 30th August 2023

Laid before the Scottish Parliament at 4.30 p.m. on 30th August 2023

Coming into force 1st October 2023

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 1(1) and (2)(f), 2(1) (together with paragraph 6(a) of schedule 2) and 3(1) and (2)(a) (together with paragraph 13 of schedule 3) and (c) and (3) of the Public Service Pensions Act 2013f1 (“the 2013 Act”) and sections 5(1) and (5), 6(1), 7(3), 8(1) and (3), 10(1), 11(1) and (5), 12(1) and (3), 18(1) to (3), (5), (6) and (8), 19(1), (4) and (5), 20(1), (4) and (5), 21, 22(1), (2) and (6), 24(1), 25(1) and (4), 26(1) and (2), 29(1), (7) and (8) and 31(2) and (3) of the Public Service Pensions and Judicial Offices Act 2022f2 (“PSPJOA 2022”).

To the extent required by section 27 of PSPJOA 2022, these Regulations are made in accordance with Treasury Directions made under that section.

In accordance with section 21(1) of the 2013 Act, the Scottish Ministers consulted the representatives of such persons as appeared to them likely to be affected by these Regulations.

Annotations to the whole text

Footnotes

f1

2013 c. 25. Section 3(1) was amended by section 94(2) of PSPJOA 2022, and section 3(2)(c) was inserted by section 94(3) of that Act.

f2

2022 c. 7.

Contents

  1. Part 1: Introductory Provisions
  2. 1Citation and commencement
  3. 2Interpretation
  4. 3Delegation
  5. Part 2: Remediable service statements
  6. 4Requirements relating to remediable service statements
  7. Part 3: Decisions about the treatment of remediable service as a firefighter
  8. Chapter 1: Opted-out service elections
  9. 5Application and interpretation of Chapter 1
  10. 6Election in relation to opted-out service
  11. Chapter 2: Immediate choice decision for reformed scheme or legacy scheme benefits
  12. 7Application and interpretation of Chapter 2
  13. 8Immediate choice decision for reformed scheme or legacy scheme benefits
  14. 9Immediate choice decision: additional requirements
  15. 10Immediate choice decision: deemed section 6 election
  16. Chapter 3: Deferred choice decision for reformed scheme or legacy scheme benefits
  17. 11Application and interpretation of Chapter 3
  18. 12Deferred choice decision for reformed scheme or legacy scheme benefits: general
  19. 13Deferred choice decision to be made by M
  20. 14Deferred choice decision to be made by a person other than M
  21. 15Deferred choice decision: additional requirements
  22. 16Deferred choice election: deemed election
  23. Part 4: Provision about divorce and dissolution arrangements
  24. Chapter 1: Pension credit and pension debit members
  25. Application and interpretation of Chapter 1
  26. 17Application and interpretation of Chapter 1
  27. Pension sharings orders and agreements: information provided before 1 October 2023
  28. 18Application and interpretation of Section 2
  29. 19Meaning of “alternative amount”
  30. 20Information provided before 1 October 2023: calculating a remediable credit adjustment
  31. 21Information provided before 1 October 2023: applying a remediable credit adjustment
  32. 22Information provided before 1 October 2023: recalculating D’s reduction of benefit
  33. Information provided on or after 1 October 2023
  34. 23Application and interpretation of Section 3
  35. 24Information provided on or after 1 October 2023: calculation of pension credits and debits
  36. 25Information provided on or after 1st October 2023: recalculating D’s reduction of benefit
  37. Chapter 2: Arrangements on divorce, annulment or dissolution other than a pension sharing arrangement
  38. 26Arrangements other than a pension sharing arrangement: calculating the value of pension benefits
  39. Part 5: Voluntary contributions
  40. 27Treatment of reformed scheme added pension payments
  41. 28Treatment of legacy scheme added years payments
  42. 29Remedial arrangements to pay voluntary contributions to secure legacy scheme added years
  43. 30Disapplication of restriction on lump sum payments for reformed scheme added pension
  44. Part 6: Transfers
  45. Chapter 1: General
  46. 31Interpretation of Part 6
  47. 32Transferred out remediable service statements
  48. Chapter 2: Transfers on a cash equivalent basis
  49. Transfers before 1 October 2023
  50. 33Transfers out before 1 October 2023
  51. 34Transfers in before 1 October 2023
  52. Transfers on or after 1 October 2023
  53. 35Application of Section 2
  54. 36Transfers out on or after 1 October 2023
  55. 37Transfers in from a public service pension scheme on or after 1 October 2023
  56. Chapter 3: Transfers on a club basis
  57. Club transfers before 1 October 2023
  58. 38Club transfers out before 1 October 2023
  59. 39Club transfers in before 1 October 2023
  60. Club transfers on or after 1 October 2023
  61. 40Application of Section 2
  62. 41Club transfers out on or after 1 October 2023
  63. 42Club transfers in on or after 1 October 2023
  64. Variation of the club transfer application period
  65. 43Variation of the club transfer application period
  66. Chapter 4: Treatment of rights secured by virtue of a remediable value
  67. 44Application and interpretation of Chapter 4
  68. 45Remediable value treated as being in the legacy scheme
  69. 46Treatment of rights to benefits secured by virtue of a remediable value
  70. 47Benefits already paid in relation to transferred in remediable rights
  71. 48Pension benefits and lump sum benefits in relation to a remediable value
  72. Part 7: Provision about special cases
  73. Chapter 1: Ill-health retirement
  74. 49... Interpretation of Chapter 1
  75. 50M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme
  76. 51Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 1992 scheme
  77. 51AEntitlement to ill-health benefits where a remedy member's legacy scheme is the 2007 scheme
  78. 52Assessment and reassessment of certain transitional ill-health cases
  79. 53Determining the value of M’s remediable ill-health benefits
  80. Chapter 2: Child pensions in payment
  81. 54Protection of the amount of pension payable to an eligible child
  82. 55Payment of annual allowance tax charges and provision of information
  83. Part 8: Liabilities and payment
  84. Chapter 1: Application of Part 8
  85. 56Application of Part 8
  86. Chapter 2: Interest, compensation and netting off
  87. 57Interest
  88. 58Indirect compensation
  89. 59Applications for compensation or indirect compensation
  90. 60Netting off
  91. Chapter 3: Reduction and waiver of liabilities
  92. 61Requirement to reduce liabilities by tax relief amounts
  93. 62Power to reduce or waive amounts owed by a person to the scheme manager
  94. 63Agreement to waive a liability owed by the scheme manager in respect of an immediate correction
  95. Chapter 4: Payment of net liabilities
  96. 64Application of Chapter 4
  97. 65Payment of amounts owed to the scheme manager
  98. 66Payment of amounts owed to a person
  99. Signature
  100. Schedule: Eligible decision-makers for deceased members
  101. 1Interpretation
  102. 2Sole beneficiary: an adult
  103. 3Sole beneficiary: a child
  104. 4Sole beneficiary: a body
  105. 5Sole beneficiary: M’s estate
  106. 6Multiple beneficiaries: including a surviving adult
  107. 7Multiple beneficiaries: including adult eligible children
  108. 8Multiple beneficiaries: nominated individuals only
  109. 9Multiple beneficiaries: non-adult eligible children
  110. 10Multiple beneficiaries: nominated children only
  111. 11Multiple beneficiaries: one or more adults and one or more children
  112. 12Other cases
  113. Explanatory note