The Firefighters’ Pension Scheme (Scotland) Order 2007 Amendment (No. 2) Order 2010

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Firefighters’ Pension Scheme (Scotland) Order 2007 (“the 2007 Order”) and has effect from 1st April 2010.

The Order introduces provisions supporting the introduction of a new funding system for firefighter pensions. It does so by amending Schedule 1 to the 2007 Order which sets out the New Firefighters’ Pension Scheme (Scotland) (“the New Scheme”).

Paragraph 1 of the Schedule to this Order inserts definitions of terms used in consequence of amendments made elsewhere in the Order. Paragraph 2 makes consequential changes to rule 4 of Part 10 of the New Scheme which recognises that an employer’s contribution will be due when reckoning periods of unpaid absence. Paragraph 3 makes provision for transfers between Fire and Rescue Authorities.

Paragraph 4 of the Schedule to the Order inserts Part 13B into the New Scheme. Part 13B makes provision for—

• the establishment and maintenance of a Firefighters’ Pension Account and the payments that are to flow into and out of that Account (rules 1 to 3 of Part 13B);

• the treatment of awards made under the Compensation Scheme for firefighters in terms of the accounts from which such awards are to be made (rule 4 of Part 13B);

• transfers between a fire and rescue authority’s Firefighters’ Pension Account and Firefighters’ Operating Account and the effect of those transfers (rules 5 and 6 of Part 13B); and

• a requirement for fire and rescue authorities to provide information etc. in relation to the Firefighters’ Pension Account to the Scottish Ministers (rule 7 of Part 13B).

A full impact assessment has not been produced for this Order, as no impact on the private or voluntary sectors is foreseen.