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The Firefighters’ Pension (Wales) Scheme (Amendment and Transitional Provisions) Order 2016

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Firefighters’ Pension (Wales) Scheme (set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992 as it has effect in Wales) (“the Scheme”).

Article 2(2) removes the obligation on firefighters to pay contributions for the period after they have reckoned the maximum permissible pension entitlement until they reach age 50, the minimum age to draw benefits. The change takes effect from 1 December 2006. Section 12 of the Superannuation Act 1972 permits provisions to have retrospective effect.

Articles 2(3) and 3 make provision for the repayment of any such contributions paid between 1 December 2006 and the date this Order comes into force. The formula set out in article 3 takes account of both interest and an uplift reflecting the tax charge that will be payable under the Finance Act 2004. Under article 2(3), payments will be made from the relevant Firefighters’ Pension Fund which each fire and rescue authority is required to establish and maintain for the purposes of the Scheme.

The Welsh Ministers’ Regulatory Impact Assessment Code for Subordinate Legislation has been considered in relation to this Order. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with this Order.

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