The Police and Firefighters’ Pensions (Amendment) Regulations 2018

CHAPTER 2

Amendments to the Police Pensions Regulations 2006

3.  The Police Pensions Regulations 2006(1) are amended in accordance with regulations 4 and 5.

Surviving cohabiting partners

4.—(1) In regulation 40(2)(a) (survivors)(2)—

(a) for the words before paragraph (i) substitute “the following conditions are met”;

(b) in paragraph (iii) omit “(where they are of opposite sexes)” and “(where they are of the same sex)”;

(c) omit paragraph (iv); and

(d) omit “and had not revoked that declaration before his death;”.

(2) Omit regulation 40(4).

(3) In regulation 46 (lump sum death grant)(3)—

(a) in paragraph (4)(c) at the beginning insert “subject to paragraph (4A),”; and

(b) after paragraph (4) insert—

“(4A) Unless paragraph (4B) applies, a police pension authority must pay a grant to a person of the description in paragraph (4)(b) if a grant was paid to a different person under paragraph (4)(c) or (d) before this paragraph came into force.

(4B) This paragraph applies where the police pension authority are of the opinion that the person of the description in paragraph (4)(b) has benefited from all of the grant paid under paragraph (4)(c) or (d).

(4C) The amount of a grant payable under paragraph (4A) is an amount up to the amount calculated under paragraph (3), but the police pension authority may pay such lower amount as they consider appropriate in all the circumstances if they are of the opinion that the person has benefited from some of the grant paid under paragraph (4)(c) or (d).”.

Voluntary scheme pays arrangements

5.  After regulation 85 (reduction of benefits where lifetime allowance charge payable) insert—

“Voluntary scheme pays arrangement

85A.— (1) A regular police officer may serve notice on the police pension authority requesting the authority to discharge that officer’s liability to an annual allowance charge where the conditions in paragraph (2) are satisfied.

(2) The conditions mentioned in paragraph (1) are that—

(a) the police pension authority is not jointly liable under section 237B of the Finance Act 2004 (liability of scheme administrator) in relation to the charge;

(b) the pension scheme input amount for a tax year for the officer in relation to all police pension schemes of which the officer is a member, exceeds the annual allowance applicable to that officer for that tax year; and

(c) the amount of the officer’s liability to an annual allowance charge for a tax year exceeds £1,000.

(3) The police pension authority may fix a date in relation to any tax year by which a notice under paragraph (1) must be given.

(4) Where the police pension authority discharges a liability under paragraph (1), consequential adjustment must be made to the officer’s entitlement to benefits under this scheme on a basis that is just and reasonable having regard to normal actuarial practice.

(5) In this regulation—

“annual allowance” has the meaning given in section 228 (annual allowance) of the Finance Act 2004;

“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of the Finance Act 2004;

“pension scheme input” has the same meaning as in section 237B(2) of the Finance Act 2004;

“tax year” means a period of one year which is the period of assessment for income tax purposes; and

“police pension schemes” means this scheme, the scheme set out in the 1987 Regulations or the scheme set out in the Police Pension Regulations 2015.”.

(1)

S.I. 2006/3415.

(2)

Paragraphs (2)(a) and (4) were amended by S.I. 2011/3063.

(3)

Regulation 46 was amended by S.I. 2011/3063.