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  1. Introductory Text

  2. PART 1 Preliminary

    1. 1.Citation and commencement

    2. 2.Establishment of Firefighters' Pension Scheme 2015

    3. 3.Interpretation

  3. PART 2 Governance

    1. 4.Scheme manager

    2. 5.Northern Ireland Fire and Rescue Service Pension Board: establishment

    3. 6.The Pension Board: membership

    4. 7.The Pension Board: conflict of interests

    5. 8.The Pension Board: Guidance

    6. 9.Payment of fees and expenses

    7. 10.Scheme advisory board (SAB): establishment

    8. 11.Scheme advisory board: membership

    9. 12.Scheme advisory board: conflicts of interest

    10. 13.Scheme advisory board: funding

    11. 14.Delegation

  4. PART 3 Scheme membership

    1. CHAPTER 1 Eligibility for active membership

      1. 15.Scheme employment

      2. 16.Eligible persons

      3. 17.Service in two or more scheme employments

    2. CHAPTER 2 Pensionable service

      1. 18.Application of Chapter

      2. 19.Interpretation of Chapter

      3. 20.Automatic enrolment

      4. 21.Opting into this scheme

      5. 22.Automatic re-enrolment

      6. 23.Opting out of this scheme

      7. 24.Opting out before the end of the first three months

      8. 25.Opting out after the first three months

    3. CHAPTER 3 Pensionable pay

      1. 26.Pensionable pay

      2. 27.Meaning of “assumed pensionable pay”

    4. CHAPTER 4 Membership

      1. 28.Active membership

      2. 29.Deferred membership

      3. 30.Pension credit member

  5. PART 4 Pension accounts

    1. CHAPTER 1 Preliminary

      1. 31.Description of pension

    2. CHAPTER 2 Calculation of accrued pension

      1. 32.Calculation of amount of accrued pension for purpose of deferment or retirement

    3. CHAPTER 3 Calculation of adjustments

      1. 33.Calculation of “retirement index adjustment”

      2. 34.Calculation of “retirement PIA index adjustment”

      3. 35.Determination of “the age addition”

      4. 36.Determination of “the assumed age addition”

    4. CHAPTER 4 Pension accounts: general

      1. 37.Establishment of pension accounts: general

      2. 38.Closure and adjustment of pension accounts on transfer out or repayment of balance of contributions

    5. CHAPTER 5 Active member's account

      1. 39.Application of Chapter

      2. 40.Establishment of active member's account

      3. 41.Receipt of a transfer value payment

      4. 42.Receipt of a club transfer value payment

      5. 43.Amount of pension for a scheme year

      6. 44.Opening balance, index adjustment and age addition

      7. 45.Ill-health award ceases to be payable

      8. 46.Closure and re-establishment of active member's account

    6. CHAPTER 6 Added pension account

      1. 47.Establishment of added pension account

      2. 48.Account to specify amount of added pension

      3. 49.Account to specify opening balance and PIA index adjustment

      4. 50.Closure and transfer of added pension account

      5. 51.Ill-health pension ceases to be payable

    7. CHAPTER 7 Deferred member's account

      1. 52.Application of chapter

      2. 53.Establishment of deferred member's account

      3. 54.Provisional amount of deferred pension

      4. 55.Retirement amount of deferred pension

      5. 56.Adjustment of account after early payment of deferred pension ceases

      6. 57.Account established after ill-health award ceases to be payable

      7. 58.Closure of deferred member's account after gap in pensionable service not exceeding five years

    8. CHAPTER 8 Retirement account

      1. 59.Establishment of retirement account and other adjustments

      2. 60.Account to specify amount of retirement pension (active members)

    9. CHAPTER 9 Pension accounts for survivor members

      1. 61.Establishment of survivor member's account

      2. 62.Amount of pension payable to survivor member

    10. CHAPTER 10 Pension accounts for pension credit members

      1. 63.Establishment of pension credit member's account

      2. 64.Other pension accounts

  6. PART 5 Retirement benefits

    1. CHAPTER 1 Interpretation

      1. 65.Application of Part

      2. 66.Qualifying service

    2. CHAPTER 2 Retirement benefits

      1. 67.Entitlement to retirement pension

      2. 68.Annual rate of retirement pension (active members)

      3. 69.Annual rate of retirement pension (deferred members)

      4. 70.Employer initiated retirement

    3. CHAPTER 3 Partial retirement benefits

      1. 71.Exercise of partial retirement option

      2. 72.Annual rate of retirement pension after exercise of partial retirement option

    4. CHAPTER 4 Ill-health benefits

      1. 73.Entitlement to lower tier ill-health pension and higher tier ill-health pension

      2. 74.Annual rate of ill-health awards

      3. 75.Early payment of retirement pension to deferred member

      4. 76.Review of ill-health award or early payment of pension of retirement pension

      5. 77.Consequences of review

    5. CHAPTER 5 Payment of retirement benefits

      1. 78.Commencement of pensions

      2. 79.Option to commute part of pension

      3. 79A.Option to commute part of an equivalent amount

    6. CHAPTER 6 Allocation of part of pension

      1. 80.Allocation election

      2. 81.Making an allocation election

      3. 82.Effect of allocation

      4. 83.Adjustment of allocated benefit

  7. PART 6 Death benefits

    1. CHAPTER 1 Interpretation

      1. 84.Meaning of “surviving partner”

      2. 85.Meaning of “initial period”

    2. CHAPTER 2 Pensions for surviving partners

      1. 86.Surviving partner's pension payable on death of active member

      2. 87.Surviving partner's pension payable on death of deferred member

      3. 88.Surviving partner's pension payable on death of pensioner member

      4. 89.Bereavement pension: surviving partner

      5. 90.Reduction in pensions in cases of wide age disparity

      6. 91.Survivor's guaranteed minimum pensions

    3. CHAPTER 3 Pensions for eligible children

      1. 92.Eligible child's pension

      2. 93.Meaning of “eligible child”

      3. 94.Eligible child's pension on death of active member

      4. 95.Eligible child's pension payable on death of deferred member

      5. 96.Eligible child's pension payable on death of pensioner member

      6. 97.Specified proportion

      7. 98.Increase in eligible child's pension where there is no surviving partner

      8. 99.Increase in eligible child's pension where member was a pension debit member

      9. 100.Bereavement pension: eligible child

    4. CHAPTER 4 Lump sum death benefits

      1. 101.Meaning of “final pay”

      2. 102.Meaning of “annualised final pay”

      3. 103.Person to whom lump sum death benefit payable

      4. 104.Lump sum payable on death of active member

      5. 105.Lump sum payable on death of pensioner member

      6. 106.Lump sum payable on death in certain cases

      7. 107.Lump sum payable on death of pension credit member

    5. CHAPTER 5 Payment of death benefits

      1. 108.Payment of pensions under this Part

      2. 109.Surviving partner's pensions and eligible child's pensions: suspension and recovery

      3. 110.Provisional awards of eligible child's pensions: later adjustments

      4. 111.Adjustment of eligible child's awards consequent on re-instatement of pension benefits

      5. 112.Adjustment of benefits to comply with the 2004 Act where members die over 75

  8. PART 7 Benefits for pension credit members

    1. 113.Entitlement to pension credit members' pension

    2. 114.Annual rate of pension credit member's pension

    3. 115.Reduction in pension debit member's benefits

    4. 116.Pension credit member's rights

    5. 117.Commutation of part of pension

  9. PART 8 Contributions

    1. CHAPTER 1 Members contributions

      1. 118.Member contributions

      2. 119.Contributions during absence from work due to illness, injury, trade dispute or authorised absence

      3. 120.Contributions during absence from work on reserve forces service leave

      4. 121.Contributions during child-related leave

      5. 122.Deduction and payment of contributions

      6. 123.Schedule 1 (payments for added pension)

    2. CHAPTER 2 Refund of member contributions

      1. 124.Refund of all member contributions and payments for extra pension made by member

    3. CHAPTER 3 Employer contributions

      1. 125.Employer contributions

      2. 126.Employer additional contribution: ill health award

      3. 127.Refund of employer additional contribution for ill health award following review

      4. 128.Employer additional contribution: employer initiated retirement

  10. PART 9 Firefighters' Pension Fund

    1. 129.Interpretation of Part

    2. 130.Establishment of Firefighters' Pension Fund

    3. 131.Payments into the Firefighters' Pension Fund

    4. 132.Payments to be made from the Firefighters' Pension Fund

    5. 133.Information to be provided to the Department

    6. 134.Estimated deficits

    7. 135.Estimated surpluses

    8. 136.Actual deficits

    9. 137.Actual surpluses

    10. 138.Duty to provide information

  11. PART 10 Transfers

    1. CHAPTER 1 Preliminary

      1. 139.Application of Part

      2. 140.Interpretation in relation to Part

    2. CHAPTER 2 Transfers out

      1. 141.Transfer payments made to other schemes or pension arrangements

      2. 142.Application for a statement of entitlement

      3. 143.Statement of entitlement

      4. 144.Request for transfer payment to be made

      5. 145.Calculating the amount of a transfer value or club transfer value

      6. 146.Effect of transfers-out

    3. CHAPTER 3 Transfers in

      1. 147.Application of Chapter

      2. 148.Interpretation of Chapter

      3. 149.Request for acceptance of a transfer payment

      4. 150.Transfer statement

      5. 151.Amount of transferred pension

      6. 152.Club transfer value statement

      7. 153.Amount of club transfer earned pension

    4. CHAPTER 4 Transfer of pension account entries to another scheme manager

      1. 154.Requirement for scheme manager to provide a certificate

      2. 155.Request to confirm details on certificate

      3. 156.Dispute concerning entries on the certificate

      4. 157.Transfer of pension account entries

  12. PART 11 Actuarial valuations

    1. 158.Appointment of scheme actuary and actuarial valuations

    2. 159.Employer cost cap

  13. PART 12 Determination of Questions of Appeals

    1. CHAPTER 1

      1. 160.Determinations by the scheme manager

      2. 161.Determinations and decisions of the Scheme Manager

      3. 162.Appeal against opinion on a medical issue

      4. 163.Appeals against decision of the Pension Board

    2. CHAPTER 2 Appeal to Independent Medical Referee

      1. 164.(1) Subject to paragraph (2) written notice of appeal against...

    3. CHAPTER 3 Dispute Resolution

      1. 165.Appeals on other issues

  14. PART 13 Supplementary

    1. CHAPTER 1 Payment of pensions

      1. 166.Late payment of retirement index adjustment

      2. 167.Recovery of overpayment of benefits

      3. 168.Guaranteed minimum pension

      4. 169.Commutation of small pensions

      5. 170.Payments for persons incapable of managing their affairs

      6. 171.Payments due in respect of deceased persons

      7. 172.Limitation on assignment of benefits

    2. CHAPTER 2 Forfeiture

      1. 173.Forfeiture: offences committed by members, surviving partners or eligible children

      2. 174.Forfeiture of pensions: offences committed by other persons

      3. 175.Forfeiture of lump sum death benefit: offences committed by other persons

      4. 176.Forfeiture: relevant monetary obligations and relevant monetary losses

      5. 177.Set-off

      6. 178.Forfeiture and set-off: procedure

    3. CHAPTER 3 Payment and deduction of tax

      1. 179.Scheme administrator for the purposes of the 2004 Act

      2. 180.Payment on behalf of members of lifetime allowance charge

      3. 181.Reduction of benefits where lifetime allowance charge payable

      4. 182.Information about payment of annual allowance charge

      5. 183.Reduction of benefits where annual allowance charge paid by scheme manager

    4. CHAPTER 4 General

      1. 184.Calculation of periods of membership and service

      2. 185.Annual benefit information statements

      3. 186.Evidence of entitlement

      4. 187.Information to be provided to a member before reserve forces service leave

      5. 188.Transitional provisions

      6. 189.Duty to have regard to guidance

  15. Signature

  16. SCHEDULES

    1. SCHEDULE 1

      Payments for added pension

      1. PART 1 Interpretation

        1. 1.Interpretation

        2. 2.Meaning of “overall limit of extra pension”

        3. 3.Limit on elections

        4. 4.Amount of accrued added pension may not exceed overall limit of extra pension

      2. PART 2

        1. CHAPTER 1 Exercising the added pension election

          1. 5.Added pension election exercisable by member

        2. CHAPTER 2 Periodical payments for added pension

          1. 6.Application of Chapter

          2. 7.Member's election to make periodical payments for added pension

          3. 8.Periodical payments

          4. 9.Discontinuance of periodical payments

          5. 10.Periodical payments during periods of assumed pensionable pay

          6. 11.Amount of added pension for a scheme year

        3. CHAPTER 3 Lump sum payments for added pension

          1. 12.Application of Chapter

          2. 13.Member's election to make a lump sum payment for added pension

          3. 14.Amount of added pension to be credited to added pension account

    2. SCHEDULE 2

      Transitional provisions

      1. PART 1 General

        1. 1.Interpretation

        2. 2.Meaning of “continuity of service”

        3. 3.Meaning of “tapered protection closing date”

        4. 4.Meaning of “eligible to be an active member” of the NFPS

        5. 5.Meaning of “active member of the FPS or the NFPS”

        6. 6.Meaning of “active member of an existing scheme”

        7. 7.Meaning of “active member of an existing public body pension scheme”

        8. 8.Commencement of active membership of this scheme

      2. PART 2 Full protection members of the FPS or the NFPS

        1. 9.Full protection members of the FPS or the NFPS

        2. 10.Exception for full protection member during protection period

        3. 11.Full protection member not eligible to join this scheme

        4. 12.Full protection members of the FPS or the NFPS on scheme closing date

        5. 13.Full protection: members of an existing scheme

        6. 14.Full protection: members of an existing public body pension scheme

      3. PART 3 Exceptions to section 18(1) of the 2014 Act: tapered protection members of the FPS or the NFPS

        1. 15.Tapered protection members of the FPS or the NFPS

        2. 16.Exception for tapered protection members during protection period

        3. 17.Tapered protection member not eligible to join this scheme

        4. 18.Tapered protection: members of the FPS or the NFPS on scheme closing date

        5. 19.Tapered protection: members of an existing scheme

        6. 20.Tapered protection: members of an existing public body pension scheme

        7. 21.Tapered protection members of an existing scheme or an existing public body pension scheme

      4. PART3A Payment of ill-health benefits to transition members

        1. 22.Transition member who has not reached normal pension age under the NFPS

        2. 23.Transition member who reaches normal pension age under the NFPS

        3. 24.Transition member who has not reached normal pension age under the FPS

        4. 25.Transition member who reaches normal pension age under the FPS

      5. PART3B Payment of death benefits in respect of transition members

        1. 26.Annual rate of pensions for surviving partners payable under this scheme when certain transition members die in service with accrued benefits in the FPS

        2. 27.Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the NFPS

        3. 28.Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the FPS

        4. 29.Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the NFPS

        5. 30.Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the FPS

      6. PART3C Transitional provisions relating to the NFPS and the FPS

        1. 31.Pensionable service under the NFPS

        2. 32.Final salary of certain transition members for any purposes of the NFPS

        3. 33.Final salary of certain transition members for any purposes of the FPS

        4. 34.Continuous pensionable service under the FPS

        5. 35.Deferred member of the FPS

        6. 36.Deferred member of the NFPS

        7. 37.Scheme manager determines member of the NFPS is not entitled to an ill-health award

        8. 38.Scheme manager determines members of the FPS is not entitled to an ill-health award

        9. 39.Repayment of contributions under the NFPS

        10. 40.Qualifying for retirement benefits under the NFPS

        11. 41.Qualifying for retirement benefits under the FPS

        12. 42.Final salary link not to apply again to a pension in payment under the NFPS

        13. 43.Final salary link not to apply to a pension in payment under the FPS

      7. PART3D Transfer of final salary benefits

        1. 44.Meaning of “final salary benefit”

        2. 45.Acceptance of club transfer value payments

        3. 46.Member of this scheme or the NFPS

      8. PART 4

  17. Explanatory Note