http://www.legislation.gov.uk/ssi/2016/431/article/3The Firemen’s Pension Scheme (Amendment and Transitional Provisions) (Scotland) Order 2016enFIRE SERVICESPENSIONSStatute Law Database2025-09-29Expert Participation2018-01-30 This Order amends the Firefighters’ Pension Scheme, as set out in schedule 2 of the Firemen’s Pension Scheme Order 1992. 31The Scottish Fire and Rescue Service must pay the required amount as described in paragraph (3) to a firefighter who falls within paragraph (2).2A firefighter falls within this paragraph if in the period beginning on 1st December 2006 and ending on 5th February 2017, the firefighter paid pensions contributions pursuant to rule G2(1) of the Scheme set out in schedule 2 of the Firemen’s Pension Scheme Order 1992 which, as a consequence of article 2 of this Order, did not fall to be payable.3The required amount is a lump sum equal to—$$(A+B)\times C$$where—A is the total value of each contribution (not including any contribution in relation to an additional pension benefit), net of any tax which would have been payable by the firefighter had the contribution not been paid;B is the interest calculated on A in accordance with paragraph (4); andC is 100/60.4Interest must be—acalculated separately in relation to each contribution paid; andbapplied on a compound basis at the past interest rate on a day to day basis for the period specified in paragraph (5).5The period specified for the purposes of paragraph (4)(b) begins with the first day of the month in which each contribution was paid and ends with the last day of the month before the month in which the payment of the required amount is made.6Where a payment is required to be made under paragraph (1) in respect of a person who died before 6th February 2017 or who dies on or after that date but before the payment is made, the Scottish Fire and Rescue Service must pay the sum due to the person’s executor.7In this article—“Bank of England base rate” means—the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; orwhere an order under section 19 of the Bank of England Act 1998 (reserve powers) is in force, any equivalent rate determined by the Treasury under that section;“past interest rate” is a rate equivalent to the Bank of England base rate applicable on each day of the period mentioned in paragraph (5). 1998 c.11.

Art. 3 in force at 6.2.2017, see art. 1(2)Words in art. 3(3) inserted (with effect from 6.2.2017) by The Firefighters’ Pension Scheme (Amendment and Transitional Provision) (Scotland) Regulations 2017 (S.S.I. 2017/435), regs. 1, 8