# The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007, Paragraph 66A: Election to purchase service during the limited period or the extended limited period


(1) A person who intends to join this Scheme or purchase additional service during the extended limited period as a special pensioner member shall elect to pay mandatory special period pension contributions in respect of his service during the mandatory special period.
(2) A special pensioner member shall pay the mandatory special period pension contributions by way of a lump sum contribution which the special pensioner member may request the Board to deduct from any lump sum to which he is entitled under this Scheme—
(a) pursuant to a notice to commute a portion of his pension under article 19 (commutation: general) of Part 3;
(b) under paragraph (8) of article 11A (special member’s ordinary pension) or under paragraph (10) of article 12A (retrospective award on ill-health retirement) of Part 3.
(c) under article 20 (commutation: small pensions) of Part 3.
(3) A person who intends to join this Scheme or purchase additional service during the extended limited period as a special deferred member shall elect to pay mandatory special period pension contributions in respect of his service during the mandatory special period.
(4) The mandatory special period pension contributions may be paid by way of a lump sum contribution or may be paid by periodic contributions which must be calculated in accordance with tables provided by the Scheme Actuary so as to discharge the person’s liability as follows—
(a) over a period of 10 years, in relation to special period pension contributions which relate to service on or after 1 July 2000;
(b) over a period of 20 years, in relation to special period pension contributions which relate to service before 1 July 2000.
(5) A special deferred member shall cease to pay periodic contributions referred to in paragraph (4) on the date on which his special deferred pension becomes payable, and he may then pay within three months of that date a lump sum of an amount equivalent to the contributions which would otherwise be paid calculated in accordance with tables provided by the Scheme Actuary.
(6) Where paragraph (5) applies, a special deferred member may pay all or part of the lump sum required by that paragraph by deduction from any lump sum which he may be entitled to receive pursuant to a notice to commute a portion of his pension under paragraph (8) of article 11A (special member’s ordinary pension) or paragraph (10) of article 12A (retrospective award on ill-health retirement) article 19 (commutation: general) or article 20 (commutation: small pensions) of Part 3.
(7) Subject to paragraphs (11) and (12), a person who intends to join this Scheme or purchase additional service during the extended limited period as a special firefighter member shall elect to pay mandatory special period pension contributions in respect of his service during the mandatory special period.
(7A) A person who intends to join this Scheme or purchase additional service during the extended limited period as a connected special member shall make the election in paragraph (7) and where a person elects to join this Scheme or purchase additional service during the extended limited period as a connected special member—
(a) the reference to “special firefighter member” in this article and article 66B shall be treated as referring to a “connected special member”,
(b) the paragraphs referring to a “special firefighter member” in this article and article 66B shall be treated as referring to a “connected special member”.
(8) The mandatory special period pension contributions may be paid by way of a lump sum contribution or may be paid by periodic contributions which must be calculated in accordance with tables provided by the Scheme Actuary so as to discharge the person’s liability as follows—
(a) over a period of 10 years, in relation to special period pension contributions which relate to service on or after 1 July 2000;
(b) over a period of 20 years, in relation to special period pension contributions which relate to service before 1 July 2000.
(9) If a special firefighter member makes a contributions election, or retires, he shall cease to pay periodic contributions and he may then pay within three months of the date of the contributions election a lump sum of an amount equivalent to the contributions which would otherwise be paid calculated in accordance with tables provided by the Scheme Actuary.
(9A) Where a special firefighter member has not paid all the mandatory special period pension contributions before the date on which article 4B of Part 2 applies to that member, the member may continue to pay those contribution after that date.
(10) Where paragraph (9) applies so that a lump sum may be payable as a result of his retirement, the member may pay all or part of the lump sum required by that paragraph by deduction from any lump sum which he may be entitled to receive pursuant to a notice to commute a portion of his pension under paragraph (8) of article 11A (special member’s ordinary pension), paragraph (10) of article 12A (retrospective award on ill-health retirement) article 19 (commutation: general) or article 20 (commutation: small pensions) of Part 3.
(11) A special firefighter member who elects under paragraph (5) of article 81A of Part 12 to transfer his accrued rights in the Firefighters’ Pension Scheme to his special membership of this Scheme shall pay mandatory special period pension contributions for the period of his service during the mandatory special period from the later of the date on which his pensionable service under the Firefighters’ Pension Scheme ended and 1st July 2000.
(12) A special firefighter member who elects under paragraph (5) of article 84A of Part 12 to convert his accrued rights as a special firefighter member to standard membership, shall pay mandatory special period pension contributions for the period of his service during the mandatory special period before 6th April 2006 and from that date shall pay pension contributions as if he had been a standard member until the date on which he joined this Scheme as a standard member.
(13) Interest is payable in respect of the special pension contribution required to be paid in respect of a special member’s service during the mandatory special period as follows—
(a) for the purposes of calculating interest under this paragraph it shall be assumed that in respect of the mandatory special period, pension contributions were payable by monthly periodic contributions from the first pay date following the start of the mandatory special period;
(b) interest starts to accrue from the date that the first monthly contribution would have been paid in accordance with sub-paragraph (a) and ceases to accrue on the date that the lump sum contribution or final periodic contribution is paid in accordance with paragraphs (2), (4), (5), (8);
(c) in relation to mandatory special period pension contributions which are paid by lump sum contribution, interest shall be calculated by applying the past interest rate to the contribution payable in accordance with article 63(1A) of Part 11 compounded monthly between the month each contribution would have been made in accordance with sub-paragraph (a) until the calculation date;
(d) in relation to mandatory special period pension contributions which are paid by periodic contribution—
(i) interest shall be calculated as for a lump sum contribution under sub-paragraph (c);
(ii) the amount of interest payable shall then be adjusted in accordance with tables provided by the Scheme Actuary so as to allow for interest at the future interest rate in relation to the period from the calculation date to the date that the contribution is paid, so as to discharge liability over a period of ten years;
(e) for the purpose of this article—
“calculation date” means—
(i)in the case of a lump sum contribution, the date when the lump sum is paid; and
(ii)in the case of payment of the mandatory special period pension contribution by periodic contribution, the date when the member joined this Scheme as a special member;
“future interest rate” is a rate equivalent to 1.5% plus the FTSE Actuaries UK Gilt 10 years yield index less the average of the FTSE Actuaries UK Index-linked Gilt 5 to 15 years index with assumed inflation rates of 0% and 5%
“past interest rate” is a rate equivalent to the interest available on the most recent issue of five-year fixed interest savings certificates from National Savings and Investments available on the 15th day of each month which would have been applicable to the period in question.
(14) In respect of the pension contributions referred to at paragraph (12), interest is payable in respect of contributions payable from and including 6th April 2006, until the date on which the person joins this Scheme as a standard member (“the assumed standard period”).
(15) Interest is payable in respect of the pension contribution required to be paid in respect of a special member’s service during the assumed standard period as follows—
(a) for the purposes of calculating interest under this paragraph it shall be assumed that in respect of the assumed standard period, pension contributions were payable by monthly periodic contributions from the date that the member’s first standard monthly contributions would have been paid;
(b) interest starts to accrue from the date that the first monthly contribution would have been paid in accordance with sub-paragraph (a) and ceases to accrue on the date that the lump sum contribution or final periodic contribution is paid in accordance with paragraphs (2), (4), (5) and (8);
(c) in relation to assumed standard period pension contributions which are paid by lump sum contribution, interest shall be calculated by applying the past interest rate to the contribution payable in accordance with article 63(1) of Part 11 compounded monthly between the month each contribution would have been made in accordance with sub-paragraph (a) until the calculation date;
(d) in relation to assumed standard pension contributions which are paid by periodic contribution—
(i) interest shall be calculated as for a lump sum contribution under sub-paragraph (c);
(ii) the amount of interest payable shall then be adjusted in accordance with tables provided by the Scheme Actuary so as to allow for interest at the future interest rate in relation to the period from the calculation date to the date that the contribution is paid, so as to discharge liability over a period of ten years;
(e) for the purpose of this article—
“assumed special period pension contributions” means the pension contribution payable in respect of a special member’s service during the assumed standard period under article 66A of Part 11;
“calculation date” means—
(a)in the cast of lump sum contribution, the date when the lump sum is paid; and
(b)in the case of payment of the assumed standard period pension contribution by periodic contribution, the date when the member joined this Scheme as a special member;
“future interest rate” is a rate equivalent to 1.5% plus the FTSE Actuaries UK Gilt 10 years yield index less the average of the FTSE Actuaries UK Index-linked Gilt 5 to 15 years index with assumed inflation rates of 0% and 5%;
“past interest rate” is a rate equivalent to the interest available on the most recent issue of five-year fixed interest saving certificates from National Savings and Investments available on the 15th day of each month which would have been applicable to the period in question.

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Source: https://www.legislation.gov.uk/nisr/2007/215/schedule/ANNEX/paragraph/66A (the official version)
Page: https://openlegislation.uk/new-firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-66A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.