The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

PART F N.I. PENSIONABLE SERVICE AND TRANSFER VALUES

Reckoning of and certificates as to pensionable service N.I.

45.—(1) Subject to paragraph (2), a person is entitled to reckon as pensionable service the total of the periods he is entitled to reckon under articles 46 to 53 and, in the case of a serviceman, any period reckonable under article 72 (pensionable service).

(2) No period is reckonable as pensionable service under more than one provision of articles 46 to 53.

(3) Within 6 months of the date on which a person becomes entitled to reckon a period as pensionable service under article 47, 48, 49, 50, 51, 53 or 72 the Board shall supply him with a certificate showing the pensionable service he was entitled to reckon on that date (“the material date”).

(4) A person who is dissatisfied with a certificate supplied to him under paragraph (3) may, within 3 months after being supplied with it, appeal to the Department, which shall either confirm or vary the certificate.

(5) If he does not appeal, the certificate as supplied, and if he does appeal, the certificate as confirmed or varied, is conclusive as to the pensionable service he was entitled to reckon on the material date.

(6) If he claims a pension or gratuity under this Scheme, or a pension or gratuity under the Compensation Scheme, or dies, after the material date but before a certificate has been supplied, paragraph (3) ceases to apply; if he does so before a certificate has become conclusive, the certificate ceases to have effect and paragraph (4) ceases to apply.

(7) For the purposes of paragraphs (3) to (6) a serviceman shall be treated as only becoming entitled to reckon service under article 72 if and when he resumes service as a member of the fire and rescue service.

Commencement Information

I1 ANNEX Scheme Pt. F art. 45 in operation at 1.4.2006, see art. 1(2)

Current service N.I.

46.—(1) Subject to paragraphs (2) and (3), a person serving as a regular firefighter is entitled to reckon as pensionable service—

(a) any period of service as a regular firefighter after 31st March 1972, except a period during which pension contributions were not payable under article 57, as a member of the fire and rescue service; and

(b) if he was a member of the fire brigade both on and immediately before lst April 1972, any period he was entitled to reckon immediately before that date, under a previous scheme.

(2) A person is not entitled to reckon as pensionable service by virtue of paragraph (1)—

(a) if he has ceased to be a member of the fire brigade and rejoined the brigade after 31st March 1972, any period of service before he last so rejoined ; or

(b) any period of absence from duty as a regular firefighter as a result of sickness or injury certified by a qualified medical practitioner to be due to his own misconduct; or

(c) subject to paragraph (3) and article 47, any period of absence from duty without pay; or

(d) any period of maternity or adoption leave in respect of which the person has the right to, but does not, pay contributions under article 58.

(3) A regular firefighter may, by written notice given to the Board within 6 months of returning to duty after a period of absence without pay (excluding absence for maternity, paternity or adoption leave), require it to reckon as pensionable service all or part of that period (the “reckonable period”).

(4) Where notice is given under paragraph (3), the firefighter shall, within 6 months of giving that notice, pay to the Board—

(a) the contributions (including any such additional or further contributions as are mentioned in article 60) that he would have been liable to pay in respect of the reckonable period (in accordance with article 57(1) if he had been paid at his normal rate; and

(b) subject to paragraph (5), such amount as shall be notified to him by the Board as the amount that would have been payable by it, in accordance with article 57(4), in respect of his service for that period and if he had been paid at his normal rate.

(5) The Board may pay the amount notified under sub-paragraph (b) of paragraph (4); and where it does so, the requirements of that sub-paragraph shall cease to apply.

(6) Nothing in paragraph (3) requires the Board to reckon as pensionable service any reckonable period where—

(a) a case to which paragraph (5) applies, the requirements of paragraph (4)(a) have not been met; or

(b) in any other case, the requirements of paragraph (4)(a) and (b) have not been met.

(7) Any periods of pensionable service before and after any period of maternity or adoption leave in respect of which the person has the right to, but does not, pay continuous contributions under article 58 shall be treated as continuous.

Commencement Information

I2 ANNEX Scheme Pt. F art. 46 in operation at 1.4.2006, see art. 1(2)

Maternity, paternity and adoption leave N.I.

47.—(1) A woman serving as a regular firefighter is entitled to reckon as pensionable service any period of —

(a) paid maternity leave;

(b) unpaid ordinary maternity leave; and

(c) unpaid maternity leave in respect of which she has paid pension contributions to the Board in accordance with article 58,

taken on or after 23rd June 1994.

(2) A person serving as a regular firefighter is entitled to reckon as pensionable service any period of—

(a) paternity leave;

(b) ordinary adoption leave;

(c) paid additional adoption leave; and

(d) unpaid additional adoption leave in respect of which he has paid contributions to the Board in accordance with article 58.

Commencement Information

I3 ANNEX Scheme Pt. F art. 47 in operation at 1.4.2006 with effect in accordance with art. 1(2)(d)(e), seeart. 1(2)

Previous service reckonable without payment N.I.

48.  A person who—

(a) has retired with an ill-health pension; and

(b) has resumed service as a regular following an offer of employment under article 81(2)(b),

is entitled to reckon as pensionable service the period he was entitled to reckon when he retired.

Commencement Information

I4 ANNEX Scheme Pt. F art. 48 in operation at 1.4.2006, see art. 1(2)

Previous service reckonable on payment N.I.

49.—(1) A person who—

(a) has retired without a pension and without any transfer value or cash equivalent becoming payable by the Board; and

(b) has within 12 months, with the written consent, applied for before retiring, of the Board, rejoined the fire and rescue service as a regular firefighter; and

(c) within 6 months of so rejoining, or such longer period as the Board may allow, has undertaken to pay the required amount in accordance with paragraph 1 of Part I of Schedule 6,

is entitled to reckon as pensionable service the period he was entitled to reckon when he retired.

(2) The required amount is A - B + C, where—

A is any sum paid to him on the retirement by way of gratuity or return of his aggregate pension contributions,

B is so much of A as represents a return of such additional and further payments as were mentioned in Articles 51 to 53 of the 1973 Scheme, and

C is the balance outstanding immediately before the retirement of any sum he had undertaken to pay in accordance with paragraph 1 of Part I of Schedule 6.

(3) A person who—

(a) has retired with no pension other than an ill-health pension the unsecured portion of which has been terminated as mentioned in article 81; and

(b) has again become a regular firefighter; and

(c) within 6 months of his again becoming a regular firefighter, or such longer period as the Board, may allow, has undertaken to pay in accordance with paragraph 1 of Part I of Schedule 6 a sum calculated in accordance with paragraph 2 of that Part,

is entitled to reckon as pensionable service the period he was entitled to reckon when he retired.

(4) This article shall apply in the case of a regular firefighter—

(a) who was serving as a regular firefighter in a fire brigade maintained under the Fire Services Act 1947(1);

(b) who last became a regular firefighter within 12 months of the termination of his former service or within such longer period as may be agreed, in the circumstances of his case, between the Board and the fire authority for the fire and rescue service mentioned in sub-paragraph (a);

(c) in respect of whom a transfer value relating to his former service is paid to the Board;

(d) who, within 3 months of his becoming a regular firefighter or within such longer period as the Board may allow in his case, undertakes to pay in accordance with paragraph 1 of Part 1 of Schedule 6—

(i) a sum equal to the balance of any liability outstanding immediately before the termination of his former service in respect of payments or contributions he was then making as a condition of reckoning past service as contributing service, being service of which account has been taken in the calculation of the said transfer value, together with

(ii) a sum equal to the amount, if any, by which the said transfer value falls to be reduced on account of any gratuity or award by way of return of contributions made under the said arrangements on the termination of his former service.

(5) Such a person as is mentioned in paragraph (4) shall be entitled to reckon as pensionable service the period of service which is or was reckonable for the purpose of calculating the transfer value.

(6) In this article, the expression “award by way of return of contributions” means the amount of any award by way of return of contributions which would have been made to him at the end of any period of service, being a period which he is entitled to reckon as pensionable service for the purposes of this Scheme, had he then voluntarily retired in circumstances entitling him to such an award.

(7) A person who—

(a) has retired with a deferred pension; and

(b) has by written notice to the Board relinquished the pension; and

(c) has again become a regular firefighter; and

(d) within 6 months of his again becoming a regular firefighter, or such longer period as the Board may allow, has undertaken to pay in accordance with paragraph 1 of Part I of Schedule 6 the required amount described in paragraph (2),

is entitled to reckon as pensionable service the period he was entitled to reckon when he retired.

(8) If immediately before the retirement a person entitled to reckon service under paragraph (7) was making by way of contributions any such additional or further payments as are mentioned in Articles 51 and 52 of the 1973 Scheme—

(a) the Board shall repay him the amount he paid by way of such contributions; and

(b) he shall be treated as having neither paid nor elected to pay the contributions.

Commencement Information

I5 ANNEX Scheme Pt. F art. 49 in operation at 1.4.2006, see art. 1(2)

Period during which injury pension was payable N.I.

50.—(1) A person who—

(a) (i) on retiring from employment with the Board before 6th April 2006, became entitled to an injury pension under Article 11 of the 1973 Scheme; or

(ii) on retiring from employment with the Board on or after 6th April 2006, becomes entitled to an injury pension under the Compensation Scheme; and

(b) has resumed service as a regular firefighter following an offer of employment under article 81(2)(b); and

(c) within 6 months of his resuming service, or such longer period as the Board may allow, has undertaken to pay the required amount in accordance with paragraph 1 of Part I of Schedule 6,

is entitled to reckon as pensionable service the period during which he was entitled to the injury pension (“the pension period”).

(2) The required amount is the total of the pension contributions (excluding such additional and further contributions as were mentioned in Articles 51 and 52 of the 1973 Scheme) that would have been payable by him for the pension period if he had continued to serve as a regular firefighter in the rank he held immediately before the retirement.

Commencement Information

I6 ANNEX Scheme Pt. F art. 50 in operation at 1.4.2006, see art. 1(2)

Previous service reckonable following actionable loss N.I.

51.—(1) This article applies to a regular firefighter who—

(a) has opted out or transferred out or both;

(b) has suffered loss as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986(2) (actions for damages in respect of contraventions of rules etc. made under the Act), or section 150 of the Financial Services and Markets Act 2000(3).

(2) A regular firefighter—

(a) to whom this article applies; and

(b) who has given notice under article 59(7) cancelling his election under article 59(1),

may give written notice to the Board that he wishes it to accept payment of a transfer value in order to create or restore his reckonable service.

(3) Paragraph (4) or (5) applies where the Board has accepted—

(a) within 12 months of the date of the notice given under paragraph (2); or

(b) such longer period as it may allow,

payment of a transfer value in relation to a regular firefighter by whom a notice has been given under paragraph (2) (whether or not he has ceased to be a regular firefighter after the date of the notice) not exceeding the amount which it calculates in accordance with article 52 would need to be made as a restitution payment in respect of him.

(4) Where the amount of the transfer value equals the amount which the Board calculates in accordance with article 52 would need to be made as a restitution payment in respect of that firefighter—

(a) the whole of the relevant period shall be treated as reckonable service; and

(b) he shall be treated for the purposes of calculating any award under this Scheme as having made pension contributions throughout the period of reckonable service credited under this paragraph.

(5) Where the amount of the transfer value is less than the amount which the Board calculates in accordance with article 52 would need to be made as a restitution payment in respect of that firefighter—

(a) the Board shall calculate in accordance with the methods and assumptions required by article 52 the period of reckonable service that the transfer value represents and treat as reckonable service such period;

(b) he shall be treated for the purpose of calculating any award under this Scheme as having made pension contributions throughout the period of reckonable service credited under this paragraph; and

(c) that period shall be treated as a continuous period with the same final date as the final date of the relevant period.

(6) Where a regular firefighter who is being credited under paragraph (4) or (5) with a period of reckonable service has previously been credited with an additional period of reckonable service calculated in accordance with Part IV of Schedule 6 (amount of transfer value) in respect of the relevant period, the Board may adjust the amount of the transfer value that it accepts under this article to ensure that no part of the additional period of reckonable service that was previously credited is included in the period of reckonable service credited under paragraph (4) or (5).

(7) In this article and article 52 —

(a) a person shall be taken to have opted out if he had elected under article 59(1) (election not to pay pension contributions) not to pay pension contributions and for any period during which he was a regular firefighter he instead made contributions to a personal pension scheme;

(b) a person shall be taken to have transferred out if a transfer value has been paid in respect of him under article 55 (payment of transfer values) by the Board to a personal pension scheme;and

(c) “relevant period”, in relation to a regular firefighter, means the total of any periods of opted out and, where appropriate, transferred out service.

Commencement Information

I7 ANNEX Scheme Pt. F art. 51 in operation at 1.4.2006, see art. 1(2)

Calculation of amount of restitution payment N.I.

52.—(1) The Board shall calculate in accordance with this article the restitution payment that would need to be made to it in respect of a person to whom article 51 applies to create or restore his position to what it would have been if he had not opted out or, where relevant, also transferred out.

(2) The restitution payment for a regular firefighter is an amount equal to the sum of—

(a) the capitalised value at the material date, determined in accordance with the relevant methods and assumptions, which would produce a service credit equal to his total period of opted out service, including the capitalised value of any rights under the Pensions (Increase) Act (Northern Ireland) 1971(4) and the Pensions (Increase) (Northern Ireland) Order 1974(5); and

(b) in the case of a regular firefighter who also transferred out, the greater of—

(i) any transfer value paid to a personal pension scheme in respect of his transferred out service by the Board under article 55 (payment of transfer values), increased by interest calculated at a rate approved by the Government Actuary over the period from the date of payment of that transfer value to the assumed calculation date; and

(ii) the cash equivalent transfer value that would be payable by the Board in respect of that transferred out service if it were to pay a cash equivalent transfer value in respect of that service determined in accordance with the relevant methods and assumptions applicable immediately after the assumed calculation date.

(3) In this article—

“assumed calculation date” means the date on which it is assumed, for the purpose of calculating a restitution payment, that a transfer value will be paid to the Board;

“material date” means the date on which the Board receives a notice under article 51(2); and

“relevant methods and assumptions” means ones notified by the Government Actuary for the calculation of cash equivalent values from occupational pension schemes.

Commencement Information

I8 ANNEX Scheme Pt. F art. 52 in operation at 1.4.2006, see art. 1(2)

Receipt of transfer value N.I.

53.—(1) Subject to paragraphs (2) to (4) and (6), the Board may accept a transfer value offered to it, in respect of a person who has become a regular firefighter, by the scheme managers of a superannuation scheme to which he was subject in previous service or employment (“the previous scheme”).

(2) The person must have made a written request to the Board, not later than 12 months after the date on which he takes up employment, for the transfer value to be accepted.

(3) A transfer value may not be accepted—

(a) if one was accepted before 1st April 2006 in relation to the same transfer; or

(b) where the person became a regular firefighter before 1st April 2006 if a transfer value could not have been accepted under Article 65A(6) of the 1973 Scheme; or

(c) if he had a guaranteed minimum in relation to a pension provided by the previous scheme unless—

(i) the previous scheme is a club scheme, or

(ii) the transfer value offered is of at least the required amount.

(4) The required amount is A x B, where—

A is the annual amount of the guaranteed minimum pension to which he would be entitled under article 78 if the transfer value were accepted, and

B is the factor ascertained from the Table by reference to his age at the date on which he requested the Board to accept it.

Age	Factor
29 or under	8
30 to 39	9
40 to 49	10
50 or over	12

(5) A person in respect of whom a transfer value is accepted is entitled to reckon as pensionable service a period calculated in accordance with Part II of Schedule 6.

(6) A transfer value may not be accepted in respect of any pension credit rights.

Commencement Information

I9 ANNEX Scheme Pt. F art. 53 in operation at 1.4.2006, see art. 1(2)

Transfer payments between fire authorities N.I.

54.—(1) Where a person—

(a) has retired from the fire and rescue service; and

(b) has after 1st April 2006 become a regular firefighter in a fire and rescue service maintained under the Fire and Rescue Services Act 2004 (“the second fire and rescue service”); and

(c) has become entitled under article 49 to reckon as pensionable service the period he was entitled to reckon when he retired,

the Board shall subject to paragraph (2) pay to the fire authority maintaining the second fire and rescue service a sum calculated in accordance with Part III of Schedule 6.

(2) No sum may be paid in respect of any pension credit rights.

Commencement Information

I10 ANNEX Scheme Pt. F art. 54 in operation at 1.4.2006, see art. 1(2)

Payment of transfer values N.I.

55.—(1) Subject to paragraphs (2) to (9), the Board—

(a) may pay a transfer value in respect of a person who has, before attaining state pensionable age, either ceased to serve as a regular firefighter in the fire and rescue service or elected under article 59 not to pay pension contributions and has become subject to another superannuation scheme (“the receiving scheme”); and

(b) shall pay a transfer value in respect of such a person if the receiving scheme is an approved scheme.

(2) The person must within 6 months after becoming subject to the receiving scheme, or such longer period as the Board may in the circumstances allow, have made a written request to the Board for the transfer value to be paid.

(3) A transfer value may not be paid if one was paid before in relation to the same transfer.

(4) A transfer value may not be paid if the person has received any payment in respect of a pension to which he became entitled under Part B on ceasing to serve as a regular firefighter.

(5) A transfer value may not be paid if the person has received any gratuity or repayment of pension contributions to which he became entitled under Part B on ceasing to serve as a regular firefighter unless he—

(a) became subject to the receiving scheme within 12 months, or such longer period as the Board may in the circumstances allow, after ceasing to serve; and

(b) has, within the period allowed by paragraph (2) for requesting payment of the transfer value, repaid to the Board the amount paid to him.

(6) A transfer value may not be paid if the person has a guaranteed minimum in relation to a pension provided by this Scheme, unless—

(a) the receiving scheme is a contracted-out scheme; or

(b) a contributions equivalent premium has been paid in respect of him by the Board and has not been repaid.

(7) A transfer value may not be paid if the person has acquired a right to a cash equivalent, unless—

(a) the service to which the cash equivalent relates includes service before lst October 1990; and

(b) the right has been exercised by requiring the whole of the cash equivalent to be paid to the scheme managers of an approved scheme which is not a club scheme.

(8) A transfer value may not be paid if the person—

(a) has acquired a right to a part cash equivalent; and

(b) would on taking that right remain entitled to a deferred pension.

(9) A transfer value may not be paid in respect of any pension credit rights.

(10) If a transfer value or cash equivalent is paid any award to which the person became entitled under Part B on ceasing to serve as a regular firefighter ceases to be payable.

(11) Part IV of Schedule 6 has effect for determining the amounts of transfer values payable under this article.

Commencement Information

I11 ANNEX Scheme Pt. F art. 55 in operation at 1.4.2006, see art. 1(2)

(1)

1947 c. 41

(2)

1986 c.60

(3)

2000 c.8

(4)

1971 c. 35(N.I.)

(5)

S.I. 1974/1267 (N.I. 2)

(6)

Article 65A was inserted by paragraph 7 of Part II of Schedule 1 to S.R. 1979 No. 88 and amended by S.R. 1991 No. 312