2015 No. 140
The Firemen’s Pension Scheme (Amendment) (Scotland) Order 2015
Made
Laid before the Scottish Parliament
Coming into force
Citation, commencement, effect and extent1
1
This Order may be cited as the Firemen’s Pension Scheme (Amendment) (Scotland) Order 2015 and comes into force on 1st April 2015.
2
Article 3 has effect from 16th December 2014.
3
This Order extends to Scotland only.
Amendment of the Firemen’s Pension Scheme Order 1992
2
Schedule 2 to the Firemen’s Pension Scheme Order 19923 (in which the Firefighters’ Pension Scheme is set out) is amended as follows.
3
After Part 2 of Schedule 1 (interpretation), insert—
PART 3Provisions relating to same sex couples
Marriage of a same sex couple1
1
Subject to paragraph 3, in this Scheme—
a
a reference to civil partnership is to be read as including a reference to marriage of a same sex couple;
b
a reference to civil partners is to be read as including a reference to a married same sex couple; and
c
a reference to a person who is in a civil partnership is to be read as including a reference to a person who is married to a person of the same sex.
2
Where paragraph (1) requires a reference to be read in a particular way, any related reference (such as a reference to a civil partnership that has ended, or a reference to a person whose civil partnership has ended) is to be read accordingly.
3
For the purposes of paragraphs (1) and (2), it does not matter how a reference is expressed.
Living together as a same sex couple2
1
In this Scheme—
a
a reference to persons who are not in a civil partnership but are living together as civil partners is to be read as including a reference to a same sex couple who are not married but are living together as a married couple; and
b
a reference to a person who is living with another person as if they were in a civil partnership is to be read as including a reference to a person who is living with another person of the same sex as if they were married.
2
Where paragraph (1) requires a reference to be read in a particular way, any related reference (such as a reference to persons formerly living together as civil partners) is to be read accordingly.
3
For the purposes of paragraphs (1) and (2), it does not matter how a reference is expressed.
Continuation of marriage where Scheme member acquires new legal gender3
Where—
a
a deceased Scheme member was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 20044; and
b
at the time of the member’s death, she was married to a woman and that marriage subsisted before the time when the certificate was issued,
the Scheme member’s widow is to be treated for the purposes of this Scheme as if the certificate had not been issued.
4
For the Table in paragraph 3 of Part 1A of Schedule 8 (pension contributions), substitute—
Pensionable pay
Contribution rate from 1st April 2015 to 31st March 2016 (percentage of pensionable pay)
Up to and including £15,150
11.0%
More than £15,150 and up to and including £21,210
12.2%
More than £21,210 and up to and including £30,300
14.2%
More than £30,300 and up to and including £40,400
14.7%
More than £40,400 and up to and including £50,500
15.2%
More than £50,500 and up to and including £60,600
15.5%
More than £60,600 and up to and including £101,000
16.0%
More than £101,000 and up to and including £121,200
16.5%
More than £121,200
17.0%
Pensionable pay
Contribution rate from 1st April 2016 to 31st March 2017 (percentage of pensionable pay)
Up to and including £15,301
11.0%
More than £15,301 and up to and including £21,422
12.2%
More than £21,422 and up to and including £30,603
14.2%
More than £30,603 and up to and including £40,804
14.7%
More than £40,804 and up to and including £51,005
15.2%
More than £51,005 and up to and including £61,206
15.5%
More than £61,206 and up to and including £102,010
16.0%
More than £102,010 and up to and including £122,412
16.5%
More than £122,412
17.0%
Pensionable pay
Contribution rate from 1st April 2017 to 31st March 2018 (percentage of pensionable pay)
Up to and including £15,454
11.0%
More than £15,454 and up to and including £21,636
12.2%
More than £21,636 and up to and including £30,909
14.2%
More than £30,909 and up to and including £41,212
14.7%
More than £41,212 and up to and including £51,515
15.2%
More than £51,515 and up to and including £61,818
15.5%
More than £61,818 and up to and including £103,030
16.0%
More than £103,030 and up to and including £123,636
16.5%
More than £123,636
17.0%
Pensionable pay
Contribution rate from 1st April 2018 (percentage of pensionable pay)
Up to and including £15,609
11.0%
More than £15,609 and up to and including £21,852
12.2%
More than £21,852 and up to and including £31,218
14.2%
More than £31,218 and up to and including £41,624
14.7%
More than £41,624 and up to and including £52,030
15.2%
More than £52,030 and up to and including £62,436
15.5%
More than £62,436 and up to and including £104,060
16.0%
More than £104,060 and up to and including £124,872
16.5%
More than £124,872
17.0%
(This note is not part of the Order)