SCHEDULE 1THE NEW FIREFIGHTERS' PENSION SCHEME (WALES)
PART 11PENSIONABLE PAY, PENSION CONTRIBUTIONS AND PURCHASE OF ADDITIONAL SERVICE
CHAPTER 2PURCHASE OF ADDITIONAL SERVICE
Duration of periodical contributions and premature cessation
7.—(1) Subject to paragraph (2), where a person has elected under rule 6(2) to pay periodical contributions, they are payable from the person’s next birthday and continue to be payable until normal retirement age.
(2) Paragraph (1) ceases to apply to a person who leaves the authority’s employment before normal retirement age—
(a)where the person is entitled to a pension under rule 3 of Part 3 (deferred pension), on that person’s last day of service,
(b)where the person becomes entitled to a second pension under rule 7 of that Part (entitlement to two pensions), on that person’s last day of service in the second period of employment,
(c)on the date on which the person ceases to be employed by any authority, or
(d)on the date on which any contributions election takes effect.
(3) Where a sub-paragraph of paragraph (2) applies, the period of additional service purchased up to the date referred to in that sub-paragraph must be treated as if it were the period ascertained in accordance with the formula:
where—
A is the number of 60ths of additional service which the person elected to purchase,
B is the period in respect of which contributions have been made, and
C is the period in respect of which contributions would, but for the cessation of the person’s employment, have been made in accordance with the election.
(4) The period of additional service calculated in accordance with paragraph (3) is treated—
(a)where the person qualifies for an ordinary pension (rule 1 of Part 3), as part of the pensionable service on which the ordinary pension is calculated;
(b)where the person qualifies for a deferred pension (rule 3 of Part 3), as part of the pensionable service on which the deferred pension is calculated;
(c)where the person takes member-initiated early retirement (rule 5 of Part 3), as part of the award to which the actuarial reduction is applied;
(d)where the person takes authority-initiated early retirement (rule 6 of Part 3), as part of the person’s pensionable service;
(e)where, on commencing a second period of employment with the same authority, the person becomes entitled to two pensions (rule 7 of Part 3)—
(i)to the extent that it is attributable to the first period of employment, as part of the service on which the first pension is calculated; and
(ii)to the extent that it is attributable to the second period of employment, as part of the service on which the second pension is calculated.
(5) The period of additional service calculated in accordance with paragraph (3) is not to be treated as part of the pensionable service on the basis of which—
(a)the amount of any higher tier ill-health pension is calculated under rule 2 of Part 3, or
(b)the notional ill-health pension calculated where a survivor’s pension is awarded on a firefighter member’s death in service is calculated (rule 2(1) of Part 4).
(6) Additional service purchased by the payment of periodical contributions accrues annually in accordance with the contributions paid.