The Firemen’s Pension Scheme Order (Northern Ireland) 2006

PART IV TRANSFEREE'S WAR SERVICE RECKONABLE ON RECEIPT OF ADDITIONAL TRANSFER VALUE

1.—(1) This Part applies in the case of a person—

(a) who at the material time either was serving as a regular fireman or had retired with an entitlement to a pension; and

(b) who had war service within the meaning of a public service pension scheme; and

(c) in respect of whom there has been paid to the appropriate fire authority a transfer value which took account of service or employment in which he was subject to that scheme; and

(d) who by virtue of that transfer value was at the material time entitled to reckon pensionable service for the purposes of the Firemen’s Pension Scheme in operation at that time; and

(e) in respect of whom there has been paid to the appropriate fire authority an additional transfer value calculated by reference to his war service.

(2) Where a transfer value paid was calculated partly by reference to war service and partly by reference to other service, so much of it as is referable to war service shall for the purposes of sub-paragraph (1)(e) be treated as an additional transfer value.

(3) The material time—

(a) where the person died or retired before lst April 1978, is immediately before his death or retirement, whichever is the earlier; and

(b) in any other case; is lst April 1978.

(4) The public service pension schemes are the Universities Superannuation Scheme and any occupational pension scheme which—

(a) cannot come into force, or be amended, without the scheme or amendment being approved by a Minister of the Crown or government department; and

(b) does not relate to service falling within paragraph 1(6) of Part III.

2.  A person in whose case this Part applies may, if the appropriate fire authority consent, make a war service election.

3.—(1) Subject to Part V, where an election is made under paragraph 2 the person making it shall be treated as having been entitled immediately before his retirement, or as the case may be his death while serving, to reckon for the purposes of the Firemen’s Pension Scheme in operation at that time an additional period of pensionable service calculated in accordance with sub-paragraphs (2) and (3).

(2) The period is—

where—

• A is the basic transfer value, and

• B is his adjusted pensionable emoluments multiplied by one and 1/3rd.

(3) The basic transfer value is the additional transfer value received less any amount representing compound interest, and the adjusted pensionable emoluments are the product of—

(a) the annual value of the emoluments (including averaged emoluments and any element for pensions increase) in relation to which the additional transfer value was calculated; and

(b) the age factor ascertained from the Table.

Table

Age in completed years on lst April 1978	Factor
40	0.1009
41	0.1018
42	0.1024
43	0.1031
44	0.1038
45	0.1045
46	0.1058
47	0.1073
48	1.1085
49	0.1099
50	0.1111
51	0.1125
52	0.1150
53	0.1176
54	0.1203
55	0.1229
56	0.1267
57	0.1306
58	0.1345
59	0.1397
60	0.1463
61	0.1465
62	0.1469
63	0.1473
64	0.1478
65	0.1480
66	0.1436
67	0.1392
68	0.1355
69	0.1311
70	0.1267
71	0.1230
72	0.1190
73	0.1144
74	0.1106
75	0.1063
76	0.1019
77	0.0981
78	0.0938
79	0.0900
80	0.0854
81	0.0815
82	0.0775
83	0.0735
84	0.0698
85	0.0661
86	0.0623
87	0.0585
88	0.0554
89	0.0525
90	0.0496
91	0.0467
92	0.0440
93	0.0419
94	0.0398
95	0.0377
96	0.0356
97	0.0342
98	0.0321
99	0.0306