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2.—(1) The Annex to the Firefighters’ Pension Scheme Order (Northern Ireland) 2007 is amended as follows.
(2) In Schedule 1 (interpretation) to the Scheme, in Part 1 (glossary of expressions)(1)—
(a)after the entry for the expression “mixed-rate service”—
(i)in the first column insert “New Firefighters’ Pension Scheme (Northern Ireland)”, and
(ii)in the second column insert “the New Firefighters’ Pension Scheme (Northern Ireland) set out in Schedule 1 to the New Firefighters’ Pension Scheme Order (Northern Ireland) 2007(2).”;
(b)in the entry for the expression “retained firefighter and volunteer firefighter”—
(i)in the first column omit “and volunteer firefighter”; and
(ii)in the second column after “regular firefighter” insert “or as a volunteer firefighter”;
(c)after the entry for the expression “tax year”—
(i)in the first column insert “volunteer firefighter”; and
(ii)in the second column insert—
“A person employed by the Board—
(a)as a firefighter but not as a regular firefighter or as a retained firefighter;
(b)on terms under which he is, or may be, required to engage in firefighting or, without a break in continuity of such employment, may be required to perform other duties appropriate to his role as a firefighter (whether instead of, or in addition to, engaging in fire fighting);
(c)otherwise than in a temporary capacity; and
(d)who is obliged to attend at such times as the officer in charge considers necessary, and in accordance with the orders that he receives.”.
(3) In Schedule 6 (pensionable service and transfer values) to the Scheme, in Part IV (amount of transfer value)—
(a)in paragraph 2 for “Where” substitute “Subject to paragraph 7, where”;
(b)after paragraph 6, add—
“7. Where a transfer value is payable to the scheme managers of the New Firefighters’ Pension Scheme (Northern Ireland) in the case of a person who—
(a)immediately after the termination of his employment as a regular firefighter on or after 1st July 2000, took up employment as a retained firefighter;
(b)is a special firefighter member of the New Firefighters’ Pension Scheme (Northern Ireland) under article 4A(1) of Part 2 (scheme membership, cessation and retirement) of that Scheme from 1st July 2000, or if later, from the date before 6th April 2006 on which he took up employment as a retained firefighter;
(c)has elected under article 66A (election to purchase service during the limited period) of Part 11 (pensionable pay, pension contributions and purchase of additional service) of the New Firefighters’ Pension Scheme (Northern Ireland) to pay the pension contributions required as a special firefighter member from that date;
(d)has elected under article 81A (transfer of accrued rights under the Firefighters’ Pension Scheme to special membership under this Scheme) of Part 12 (transfers into and out of the Scheme) of the New Firefighters’ Pension Scheme (Northern Ireland) to transfer his accrued rights under this Scheme to his special membership of the New Firefighters’ Pension Scheme (Northern Ireland) at the same time as his election under article 66A of Part 11 of that Scheme,
the amount of the transfer value is the equivalent value to the total of A/45 of pensionable service where A is the total in years of pensionable service, not exceeding 30 years.”.
(4) Part A1 of Schedule 7 (pension contributions) to the Scheme is amended as follows—
(a)for paragraph 1(2)(b) substitute—
“(b)pensionable pay in the first column of the Table in paragraph 3 does not include payments made to a regular firefighter by the Board in respect of any benefits which are pensionable under article 16C of Part B, but those payments shall be included in his pensionable pay for the purposes of the application of the rate specified in the second column.”
(b)for paragraph 2(2)(b) substitute—
“(b)pensionable pay in the first column of the Table in paragraph 3 does not include payments made to a part-time regular firefighter by the Board in respect of any benefits which are pensionable under article 16C of Part B, but those payments shall be included in his pensionable pay for the purposes of the application of the rate specified in the second column.”
(c)for the Table in paragraph 3 substitute—
“Pensionable pay | Contribution rate from 1st April 2014 (percentage of pensionable pay) |
---|---|
Up to and including £15,000 | 11.0% |
More than £15,000 and up to and including £21,000 | 12.2% |
More than £21,000 and up to and including £30,000 | 14.2% |
More than £30,000 and up to and including £40,000 | 14.7% |
More than £40,000 and up to and including £50,000 | 15.2% |
More than £50,000 and up to and including £60,000 | 15.5% |
More than £60,000 and up to and including £100,000 | 16.0% |
More than £100,000 and up to and including £120,000 | 16.5% |
More than £120,000 | 17.0%” |
Part 1 of Schedule 1 was amended by SR 2014 No. 169.
SR 2007/215, amended by SR 2008 No 381, SR 2012 No 162, SR 2013 No. 84 and 172 and SR 2014 No. 57 and 168.
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