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

PART VI PAYMENT OF ADDITIONAL TRANSFER VALUES

1.—(1) Subject to sub-paragraph (3), this Part applies in the case of a person—

(a) who at the material time was a serving member of, or had retired with an entitlement to a pension from, a public service pension scheme within the meaning of paragraph 1(4) of Part IV (“the 1978 scheme”);

(b) who had ceased to be a member of the brigade before lst April 1975 but would otherwise have been a qualified fireman within the meaning of Article 6 of the Firemen’s Pension Scheme (War Service) Order (Northern Ireland) 1980; and

(c) in respect of whom there became payable by the Authority to the scheme managers of the 1978 scheme (“the 1978 pension authority”) a transfer value by virtue of which he was at the material time entitled to reckon service for the purposes of that scheme.

(2) The material time—

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

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

(3) In the case of a person who had a period of service—

(a) in which he was a member of a public service pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993(a); and

(b) which was completed before he became a member of the brigade; and

(c) which reckoned as service for the purposes of the 1978 scheme,

this Part does not apply unless it appears to the Authority that he has not had, and will not have, any opportunity to reckon war service for the purposes of the earlier scheme.

2.—(1) Subject to sub-paragraphs (2) to (5), in respect of a person in whose case this Part applies, the Authority shall pay the 1978 pension authority an additional transfer value calculated in accordance with paragraph 3.

(2) The 1978 pension authority must have applied to the Authority for the additional transfer value to be paid, and have certified to it—

(a) that the person was alive on lst April 1975;

(b) that on payment of the additional transfer value he will be entitled to reckon service for the purposes of the 1978 scheme by virtue of his war service; and

(c) the amount of the relevant pensionable emoluments.

(3) Where the person was on lst April 1978 a serving member of the 1978 scheme, the relevant pensionable emoluments are those by reference to which a transfer value in respect of him falling to be paid on that date would have been calculated under that scheme.

(4) In any other case, the relevant pensionable emoluments are the total of the pensionable emoluments by reference to which the pension under the 1978 scheme—

(a) was calculated; or

(b) if not in payment, would have been calculated if it had been put into payment on lst April 1978,

and the pensions increase factor.

(5) The pensions increase factor is the annual amount (if any) by which, by lst April 1978, the pension—

(a) if in payment, had been increased; or

(b) if not in payment, would have been increased if it had been in payment and had qualified for increases,

under the Pensions (Increase) Act (Northern Ireland) 1971(1).

3.—(1) The amount of an additional transfer value is the total of —

• and the appropriate interest on that sum.

(2) In sub-paragraph (1)—

• A is the amount of the emoluments certified under paragraph 2(2),

• B is the period of the person’s war service expressed in years and a fraction of a year, and

• C is the age factor ascertained from the Table in paragraph 3(3) of Part IV.

(3) The appropriate interest is interest at 9% per annum, compounded with 3-monthly rests, for each complete period of 3 months after 31st March 1978 and before the date of payment.

(1)

1971 c. 35(N.I.)