The Firefighters’ Pension Scheme (Scotland) Amendment (No. 2) Order 2014

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends Schedule 1 to the Firefighters’ Pension Scheme (Scotland) Order 2007. Some of the amendments make minor corrections to the New Firefighters’ Pension Scheme (Scotland) (“the Scheme”) set out in that Schedule. Most of the provisions amend the Scheme to provide those persons who were employed in Scotland as retained firefighters during the period from 1st July 2000 to 5th April 2006 inclusive with access to a pension scheme for that period.

Part 2 of the Scheme (membership, cessation and retirement) is amended to enable eligible retained firefighters to join the Scheme from the date their service began or from 1st July 2000 if later. The normal retirement age and normal benefit age of special members differ from those for ordinary members (paragraph 2 of the Schedule to the Order).

A new rule 1A is inserted into Part 3 of the Scheme (personal awards) setting out the conditions for a special member to receive a special member’s ordinary pension; new rule 2A sets out the conditions for receipt of a retrospective award on ill-health retirement. Other rules in Part 3 are amended so as to apply to special members (paragraph 3).

Part 4 of the Scheme (survivors’ pensions) is amended so as to apply to special members (paragraph 4).

Part 5 of the Scheme (awards on death) is adapted for special members and a new rule 1A is inserted providing for death grant for the limited period (paragraph 5).

Parts 6 of the Scheme (pension sharing on divorce), 8 (determination of questions and appeals), 9 (review, withdrawal and forfeiture of awards) and 10 (qualifying service and pensionable service) are amended in respect of special members. A new rule 2A is inserted into Part 10 which sets out the periods of service which may be accrued as special pensionable service by special members on payment of the mandatory special period pension contributions or the special pension contributions (paragraphs 6, 7, 8 and 9).

Part 11 of the Scheme (pensionable pay, pension contributions and purchase of additional service) is amended in respect of special members. A new rule 5A is inserted which provides for the purchase of service during the limited period and a new rule 6A and 6B are inserted which set out the periods of payment for different types of special member (paragraph 10).

Part 12 of the Scheme (transfers into and out of the Scheme) is amended in respect of special members. In particular a new chapter 3A and rule 11A are inserted which permit a deferred member of the Firefighters’ Pension Scheme 1992 who joins this Scheme as a special firefighter member to request a transfer value payment to be made in certain circumstances to that person’s special membership of this Scheme. A new chapter 6 and rule 16 are inserted allowing conversion of membership from special membership to standard membership and from standard membership to special membership. A new rule 17 is inserted which enables a standard member of this Scheme in respect of service which the member would otherwise be able to reckon as special pensionable service, who joins this Scheme as a special firefighter member, to convert his or her standard membership of this Scheme to his or her special membership on payment of the additional pension contribution (paragraph 11).

A new Annex ZA is inserted which provides for the calculation of the commuted portion of pensions by special members. A new Annex AB1 is inserted which provides for the calculation of pension contributions for special members. Annex 1 is also amended in relation to special members.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen and the impact on the public sector is minimal.