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The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007

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PART 13FIREFIGHTERS’ PENSION FUND

Firefighters’ Pension Fund: payments, receipts and transfers

85.—(1) The Firefighters’ Pension Fund established and maintained by the Board for the purposes of the 2007 Scheme (“the FPF”), shall be used also for the purposes of payments and receipts required to be made by or under any provision of this Scheme.

(2) Without prejudice to the generality of paragraph (1), there shall be credited to the FPF or, where a transfer is made to the FPF from any other fund maintained by the Board, credited to the FPF and debited to that other fund—

(a)sums receivable from firefighters in respect of periods treated as reckonable by virtue of article 58 (reckoning of periods of unpaid leave or unauthorised absence);

(b)sums receivable under article 79 (receipt of transfer value payments);

(c)sums receivable from an English, Scottish or Welsh fire and rescue authority by way of transfer value payments in respect of persons who take up employment with the Board; and

(d)amounts of the descriptions mentioned in paragraphs (2) and (3) of article 86.

(3) Without prejudice to the generality of paragraph (1), there shall be payable out of the FPF or, if a transfer is made from the FPF to any other fund maintained by the Board, debited to the FPF and credited to that other fund—

(a)sums payable under article 18 (repayment of aggregate of employee’s contributions),

(b)awards payable under any provision of this Scheme (including the commuted portion of a pension to which article 19 (commutation: general) applies); and

(c)sums payable under Chapter 2 of Part 12 by way of transfer value payments.

(4) Every amount paid or repaid to or by the Board under this Part shall be credited or, as the case may be, debited, to their FPF.

(5) In this Part—

(a)references to the total amount payable out of the Board’s FPF do not include references to any amount which the Department required the Board to pay to it under any of articles 89 to 92;

(b)references to the total amount credited to the Board’s FPF do not include references to any amount which the Department pays to the Board for crediting to their FPF under any of articles 89 to 92.

Payments and transfers into Firefighters’ Pension Fund

86.—(1) The Board shall make transfers into its FPF in accordance with the following paragraphs.

(2) In each financial year beginning with the financial year ending on 31st March 2007, the Board shall, by transfer to its FPF from any other fund maintained by it, make a contribution towards the discharge of its future liability for the payment of pensions under this Scheme.

(3) The amount of the contribution under paragraph (2) shall be such percentage of the Board’s estimate of the aggregate of the pensionable pay, as regards the year in respect of which the contribution is made, of those firefighters employed by the Board who are required to make pension contributions in that year, as shall have been determined and notified to it for that year by the Department.

(4) In respect of each firefighter employed by the Board who retires with an entitlement to immediate payment of a higher tier ill-health pension under article 12, the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the higher tier ill-health charge applicable in respect of that pension.

(5) In respect of each firefighter employed by the Board who retires—

(a)with an entitlement to immediate payment of a lower tier ill-health pension under article 12; and

(b)with no entitlement to a higher tier ill-health pension,

the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the lower tier ill-health charge applicable in respect of that pension.

(6) The amount to be transferred under paragraph (2) or (3) may be transferred in one complete payment or in three equal instalments.

(7) If the amount to be transferred under paragraph (3) or (4) is to be transferred in one complete payment, the payment shall be transferred-

(a)on the date on which the employee retires; or

(b)if the employee retired before the date on which this Order comes into operation, as soon as reasonably practicable after the date on which it comes into operation.

(8) If the amount to be transferred under paragraph (3) or (4) is to be paid in instalments—

(a)the first instalment shall be transferred—

(i)on the date on which the employee retires; or

(ii)if the employee retired before the date on which this Order comes into operation, as soon as reasonably practicable after the date on which it comes into operation; and

(b)the second instalment shall be transferred on 1st April in the financial year that follows the financial year in which the first instalment was transferred; and

(c)the third instalment shall be transferred on 1st April in the financial year that follows the financial year in which the second instalment was transferred.

(9) Where a pension is paid under article 16 (Board-initiated early retirement), an amount equal to the difference between the amount of the pension paid and the amount that would have been paid had a pension been payable from the same date under article 15 (member-initiated early retirement), shall be transferred to the FPF from any other fund maintained by the Board.

Transfers from Firefighters’ Pension Fund

87.—(1) Where, in consequence of a review under article 49

(a)a higher tier ill-health pension is cancelled before all the instalments of the higher tier ill-health charge in respect of that pension have been transferred in accordance with article 86; and

(b)a lower tier ill-health pension continues to be paid,

the amount referred to in paragraph (2) shall be transferred from the FPF to any other fund maintained by the Board.

(2) The amount is an amount equal to the difference between—

(a)the aggregate of such instalments of the higher tier ill-health charge as have been transferred in accordance with article 86; and

(b)the aggregate amount that would have been transferred if—

(i)the lower tier ill-health charge had always applied in respect of the pension; and

(ii)instalments of that charge had been transferred on the dates on which instalments of the higher tier ill-health charge were transferred.

(3) For the purposes of ascertaining the amount to be transferred in accordance with paragraph (2), the Board shall request the Department to determine the amount of the notional lower tier ill-health charge in respect of the pension concerned.

(4) Where a person declines an offer of employment under article 50(3)(b) and does not again take up employment with the Board—

(a)paragraph (2) or, as the case may be, paragraph (3) of article 86 shall be disregarded in his case (to the extent that it remains to be complied with); and

(b)the Board—

(i)shall not make any transfer into the FPF in respect of him as regards any time after the date on which it receives notice that the offer has been rejected; and

(ii)shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been terminated.

(5) Where—

(a)a higher tier ill-health pension or a lower tier ill-health pension is wholly and permanently withdrawn under Part 9; and

(b)the former recipient of that pension does not again take up employment with the Board,

paragraph (2) or, as the case may be, paragraph (3) of article 86 shall be disregarded in his case (to the extent that it remains to be complied with); and the Board shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been cancelled.

Excess amounts: information

88.—(1) Beginning with the financial year ending on 31st March 2007, the Board shall, in relation to each financial year, send the following information in writing to the Department—

(a)the total amount that the Board estimates will be payable out of its FPF in that year;

(b)the total amount that the Board estimates will be credited to its FPF in that year;

(c)the Board’s un-audited statement of accounts for that year, prepared and approved in accordance with paragraph 15(2) of Schedule 1 to the Fire and Rescue Service (Northern Ireland) Order 2006;

(d)the Board’s statement of accounts for that year, as it is after the Board’s auditor issues his certificate and opinion, including or together with that certificate and opinion;

(e)the total amount payable out of the Board’s FPF in that year; and

(f)the total amount credited to the Board’s FPF in that year.

(2) In relation to the financial year ending on 31st March 2007, the Board shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department six weeks after the coming into operation of this Order (“the initial estimate”).

(3) In relation to each financial year ending on or after 31st March 2008, the Board—

(a)shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department in September in the financial year before the year in question (“the estimate”); and

(b)if the Board revise the information referred to in those sub-paragraphs after it sends the estimate to the Department, may send that revised information to the Department in September during the year in question (“the revised estimate”).

(4) The Board shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Department in July in the financial year following the year in question (“the un-audited information”).

(5) The Board shall send to the Department as soon as reasonably practicable after the Board’s auditor issues his certificate and opinion on the Board’s accounts for the year in question (“the audited information”)—

(a)the information referred to in sub-paragraph (d) of paragraph (1); and

(b)if the Board revise the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Department, that information as revised.

(6) For the purposes of this article, the auditor issues his certificate and opinion when, in accordance with paragraph 15(4) of Schedule 1 to the Fire and Rescue Services (Northern Ireland) Order 2006—

(a)he enters on the Board’s statement of accounts for the relevant year—

(i)a certificate that he has completed the audit; and

(ii)his opinion on the statement; or

(b)where he makes a report to the Board at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.

Excess amounts: estimated deficits

89.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year, it shall pay to the Board an amount equal to the likely deficit.

(2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

(a)the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year; and

(b)the likely deficit is more than—

(i)the amount paid or payable by it to the Board by virtue of paragraph (1) in relation to the relevant year; or

(ii)where no such amount was paid or payable by it, zero,

it may pay to the Board such amount as it thinks fit.

(3) The aggregate of the amounts paid to the Board under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely deficit for that year.

(4) Where the Department pays an amount to the Board under paragraph (2), any amount paid or payable to it in relation to the year in question under article 90(1) shall not be payable and, if already paid, the Department shall repay it to the Board.

(5) An amount payable to the Board under paragraph (1) shall be paid in July in the year in question.

(6) Any amount payable or repayable by the Department to the Board under paragraph (2) or (4) shall be paid or repaid before the end of the year in question.

Excess amounts – estimated surpluses

90.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of its FPF in that year, it shall require the Board to pay to it an amount equal to the likely surplus.

(2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

(a)the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of the Board’s FPF in that year; and

(b)the difference between those total amounts is more than—

(i)the amount paid or payable by the Board to it under paragraph (1) in relation to the year in question; or

(ii)where no such amount was paid or payable by the Board, zero,

it may require the Board to pay to it such amount as it may by notice specify.

(3) The aggregate of the amounts paid to the Department under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely surplus for that year.

(4) Where the Department requires the Board to pay an amount to it by virtue of paragraph (2), any amount paid or payable by the Department to the Board under article 89(1), shall not be payable and, if already paid, the Board shall repay it to the Department.

(5) The Department shall give to the Board, on or before 3rd March in the year in question, written notice of the amount of any payment that it requires the Board to make under paragraph (1) or (2).

(6) An amount payable or repayable by the Board to the Department under paragraph (1), (2) or (4) shall be paid or repaid in March in the year in question.

Excess amounts – actual deficits

91.—(1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question exceeds the total amount likely to be credited to the Board’s FPF in that year—

(a)where the likely deficit (“the un-audited deficit”) exceeds the total of any amounts paid or payable to the Board in relation to that year under article 89(1) or (2) (“the article 89 total”), it shall pay to the Board the amount of the un-audited deficit less the article 89 total;

(b)where the un-audited deficit is less than the article 89 total, the amount of the article 89 total less the un-audited deficit shall not be payable under article 89(1) or (2) and, if already paid, the Board shall repay that amount to the Department;

(c)where no amount was paid or payable by it to the Board in relation to the year in question under article 89(1) or (2), it shall pay to the Board the amount of the un-audited deficit; and

(d)any amount paid or payable to it in relation to that year under article 90(1) or (2), shall not be payable and, if already paid, the Department shall repay it to the Board.

(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount paid or payable out of the Board’s FPF in the year in question exceeds the total amount credited to its FPF in that year—

(a)where the difference between those total amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Board in relation to that year under paragraph (1)(a) or (c) or article 89(1) or (2) (“the un-audited total”), it shall pay to the Board the amount of the audited deficit less the un-audited total;

(b)where the audited deficit is less than the un-audited total, the amount of the un-audited total less the audited deficit shall not be payable under paragraph (1)(a) or (c) or article 89(1) or (2) and, if already paid, the Board shall repay it to the Department;

(c)where no amount was paid or payable by it to the Board in relation to the year in question under paragraph (1)(a) or (c) or article 89(1) or (2), it shall pay to the Board the amount of the audited deficit; and

(d)any amount paid or payable to it in relation to the year in question under article 90(1) or (2) or article 92(1)(a) or (c), shall not be payable and, if already paid, the Department shall repay it to the Board.

(3) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (1), shall be paid or repaid in July in the financial year following the year in question (“the second year”).

(4) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (2), shall be paid or repaid in July in the financial year following the second year.

Excess amounts – actual surpluses

92.—(1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount paid out of the Board’s FPF in that year—

(a)where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to it by the Board in relation to that year under article 90(1) or (2) (“the article 90 total”), it shall require the Board to pay to it the amount of the un-audited surplus less the article 90 total;

(b)where the un-audited surplus is less than the article 90 total, the amount of the article 90 total less the un-audited surplus shall not be payable under article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

(c)where no amount was paid or payable to it by the Board in relation to the year in question under article 90 (1) or (2), it shall require the Board to pay to it the amount of the un-audited surplus; and

(d)any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2), shall not be payable and, if already paid, the Board shall repay it to the Department.

(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount payable out of the Board’s FPF in that year—

(a)where the difference between those total amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to it by the Board in relation to that year under paragraph (1)(a) or (c) or article 90 (1) or (2) (“the un-audited article 90 total”), it shall require the Board to pay to it out of its FPF the amount of the audited surplus less the un-audited article 90 total;

(b)where the audited surplus is less than the un-audited article 90 total, the amount of the un-audited article 90 total less the audited surplus shall not be payable under paragraph (1)(a) or (c) or article 90 (1) or (2) and, if already paid, the Department shall repay it to the Board;

(c)where no amount was paid or payable to it by the Board in relation to the year in question under paragraph (1)(a) or (c) or article 90 (1) or (2), it shall require the Board to pay to it the amount of the audited surplus; and

(d)any amount paid or payable by it to the Board in relation to that year under article 89(1) or (2) or article 91(1)(a) or (c) shall not be payable and, if already paid, the Board shall repay it to the Department.

(3) The Department shall give to the Board, on or before 3rd July in the financial year after the year in question (“the second year”), written notice of the amount of the payment that it requires the Board to make under paragraph (1)(a) or (c).

(4) An amount payable or repayable by the Board to the Department, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.

(5) The Department shall give to the Board, on or before 3rd July in the financial year that is the second financial year after the year in question (“the third year”), written notice of the amount of any payment that it requires the authority to make under paragraph (2)(a) or (c).

(6) An amount payable or repayable by the Board to the Department, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.

Duty to provide information

93.—(1) The Board shall provide the Department with such information relevant to the exercise of its functions under this Part as it may, by written notice to the Board, require.

(2) The Board shall respond to a request under paragraph (1) within such period as the Department shall specify in its notice under that paragraph, or such longer period as it may in any particular case allow.

Duty to have regard to guidance

94.  The Board shall have regard to such guidance as may be issued by the Department from time to time for the purposes of this Part.

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