For the purposes of these Regulations, a person is in scheme employment if that person is employed as a firefighter by an authority and satisfies the requirement in paragraph (2) or paragraph (3).

A person who is a member of the 1992 Scheme or the NFPS satisfies the requirement in this paragraph.

The employer of a person in scheme employment is referred to in these Regulations as the “scheme employer”.

For the purpose of this Part, an eligible person is a person who is eligible to be an active member of this scheme.

P remains an eligible person whilst on reserve forces service leave.

This Chapter applies in relation to a continuous period of service in a scheme employment.

If a person is in service in two or more scheme employments at the same time, this Chapter applies separately in relation to each of the employments (whether or not the employment is with the same authority).

Where a person (P) who is in pensionable service

See section 37 of the 2013 Act for the meaning of “pensionable service”.

A person (P) who, in relation to a scheme employment, is an eligible person but is not in pensionable service under this scheme may opt to become an active member of this scheme in relation to service in that employment.

The option under this regulation may only be exercised by notice to the scheme manager in a form required by the scheme manager (“opt-in notice”).

A person who exercises the option under this regulation in relation to service in a scheme employment opts into this scheme in relation to service in that employment with effect from the date on which the opt-in notice is received by the scheme manager.

The option under this regulation is taken to be exercised on that date.

If P opts into this scheme in relation to an employment, P becomes an active member of this scheme in relation to that employment at the beginning of the first pay period beginning after the date on which the option is exercised or at such other time as the scheme manager considers appropriate.

This regulation applies if, on the automatic re-enrolment date, an eligible person (P) in relation to service in a scheme employment is not in pensionable service under this scheme in relation to service in that employment.

On the automatic re-enrolment date, the scheme manager must enrol P in this scheme in relation to service in that employment if the employer is required under section 5 of the Pensions Act 2008

2008 c. 30.

A person (P) opts out of this scheme in relation to service in a scheme employment if P opts not to be an active member of this scheme in relation to that service.

P may only exercise the option by notice to the scheme manager in a form required by the scheme manager (“opt-out notice”).

The option is taken to be exercised on the date on which the opt-out notice is received by the scheme manager.

If paragraph (1)(a) applies, P is taken never to have been in pensionable service under this scheme in relation to that continuous period of service in scheme employment.

If paragraph (1)(b) applies, P is taken not to have been in pensionable service under this scheme in relation to that period of service during the period referred to in paragraph (1)(b).

This regulation does not require the scheme manager to pay P any additional amount which becomes payable by P in respect of national insurance contributions because P has not after all been an active member of this scheme during any period.

The payments in paragraph (1) do not include any payment made by an employer to a member who is on reserve forces service leave.

For any period in which the circumstances specified in paragraph (2) apply to an active member of this scheme, the member is treated as receiving pensionable pay (“assumed pensionable pay”) equal to the pensionable pay that the member would have received if those circumstances had not applied.

Paragraph (2)(g) does not apply in respect of any period of service which qualifies the member for benefits under any occupational pension scheme in respect of that service.

Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P’s pensionable service for that period was 365 days or more, the amount of P’s assumed pensionable pay is calculated by dividing the total amount of P’s pensionable pay received for that service during the period of 365 days ending with the last day of continuous pensionable service before those circumstances applied, by 365 and multiplying by the number of days in which the circumstances in paragraph (2) applied.

Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P’s pensionable service for that period was less than 365 days, the amount of P’s assumed pensionable pay is calculated by dividing the total amount of P’s pensionable pay received for that service during that period of continuous pensionable service before those circumstances applied, by the number of days of that service and multiplying by the number of days in which the circumstances in paragraph (2) applied.

For the purpose of a retirement account of an active member who retires or partially retires, the amount of accrued pension is the sum of the amount of accrued earned pension calculated in accordance with paragraph (3) and the amount of accrued added pension calculated in accordance with paragraph (4).

For the purpose of a deferred member’s account, the amount of accrued earned pension is calculated in accordance with paragraph (3).

The retirement index adjustment for an amount of accrued earned pension is—

The retirement index percentage is—

For the purposes of this regulation, “complete month” (“mis cyflawn”) includes an incomplete month that consists of at least 16 days.

The retirement PIA index adjustment for an amount of accrued added pension is calculated in accordance with paragraph (2).

This regulation applies in relation to every scheme year in which an active member’s account and an active member’s added pension account, if any, is open that is subsequent to the scheme year in which the member reaches normal pension age under this scheme, and that is not the scheme year in which the account is established under this Part.

At the beginning of the scheme year, for each description of pension, the scheme manager, having regard to actuarial guidance, must determine the age addition to be awarded for that scheme year by reference to the opening balance of that description of pension for the previous scheme year.

In these Regulations, “the age addition” (“yr ychwanegiad oedran”) means an additional amount of pension determined by reference to the proportion of the previous scheme year for which a member had reached normal pension age under this scheme.

This regulation applies on the establishment of a deferred member’s account or retirement account in respect of a member who does not have an active member’s account in connection with another scheme employment.

The scheme manager, having regard to actuarial guidance, must determine the assumed age addition for the amount of accrued earned pension and accrued added pension (if any) specified in that account.

The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.

References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, to the amount actually so specified.

Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment does not relate or is not attributable.

An account that is not closed because of paragraph (2) must be adjusted in such manner as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme

Regulation 125 provides for extinguishment of rights following the refund of all member contributions and payments for added pension made by the member. Regulation 147 (effect of transfers-out) provides for extinguishment of rights following the making of a transfer payment.

This Chapter applies in relation to a continuous period of pensionable service under this scheme.

For a person who is an active member of this scheme in relation to two or more continuous periods of pensionable service at the same time, this Chapter applies separately in relation to each of those periods of service.

The scheme manager must establish a pension account for a member who is in pensionable service from the day on which the member begins pensionable service.

For the purposes of these Regulations, an account established under paragraph (1) is called an active member’s account.

This regulation applies if a transfer value payment is received from another pension scheme (other than a connected scheme) in relation to an active member of this scheme.

On receiving the transfer value payment, the scheme manager must credit the active member’s account with the amount of transferred pension calculated under regulation 152(2) (amount of transferred pension).

This regulation applies if a club transfer value payment is received from another club scheme in relation to an active member of this scheme.

On receiving the club transfer value payment, the scheme manager must credit the active member’s account with an amount of club transfer earned pension calculated under regulation 154(2) (amount of club transfer earned pension).

This regulation applies in relation to every scheme year in which an active member’s account is open.

This regulation applies in relation to every scheme year in which an active member’s account is open other than the scheme year in which that account is established.

This regulation applies when an ill-health award ceases to be payable to a person under regulation 78 (consequences of review) and the pensioner member re-enters pensionable service.

The scheme manager must re-establish an active member’s account under this Chapter if the scheme manager closes a deferred member’s account under Chapter 7.

Where an active member has more than one active member’s account and ceases to be in pensionable service in respect of service in one scheme employment without having qualifying service for a period of three months in respect of that account, the active member’s account for that employment must be closed and the benefits in that account must be aggregated with the other active member’s account.

If the active member has more than one active member’s account after the account mentioned in paragraph (3) has been closed, the member may choose the active member’s account with which the benefits from the closed account are to be aggregated.

If the active member fails to make the selection mentioned in paragraph (4), the scheme manager may choose the active member’s account with which the benefits from the closed account are to be aggregated.

A pension account must be established for each active member (P) who makes an added pension election.

If P is an active member in relation to more than one scheme employment, only one added pension account is to be opened.

For the purpose of these Regulations, an account established under paragraph (1) is called an added pension account.

This regulation applies in relation to every scheme year in which an added pension election has effect.

The added pension account must specify in relation to any added pension payments made in that scheme year the amount of added pension determined by the scheme manager under paragraph 11 or under paragraph 14 of Schedule 1 (payments for added pension) to be credited in respect of that scheme year.

This regulation applies in relation to every scheme year in which an added pension account is open other than the scheme year in which the account is established.

Where a scheme manager has provided a certificate under regulation 155 (requirement for scheme manager to provide a certificate) in respect of an added pension account, the new scheme manager must establish an added pension account and transfer the entries from that certificate to that account.

The added pension account must be re-established and credited with an amount equal to the annual rate of added pension paid to the pensioner member in the last scheme year before the payment of the ill-health award to the member ceased.

This Chapter applies in relation to a continuous period of pensionable service under this scheme.

For a person who is a deferred member of this scheme in relation to two or more continuous periods of pensionable service, this Chapter applies separately in relation to each of those periods of service.

This regulation applies when an active member of this scheme becomes a deferred member of this scheme.

For the purpose of these Regulations, an account established under paragraph (2)(b) is called a deferred member’s account.

The deferred member’s account must specify the provisional amount of deferred pension.

The retirement index adjustment is not applied in relation to the amount of accrued earned pension if a transfer payment in respect of the member’s rights to that accrued earned pension was made before the end of the last active scheme year.

The assumed age addition applies in relation to a member who reaches normal pension age under this scheme not less than one month before the last day of pensionable service.

This regulation applies when a deferred member of this scheme becomes entitled to the immediate payment of a retirement pension for a period of service.

The deferred member’s account must specify the retirement amount of deferred pension.

This regulation applies when a deferred member of this scheme re-enters pensionable service under this scheme after a gap in pensionable service not exceeding five years.

Where a deferred member had more than one deferred member’s account which has been opened within five years of the date in paragraph (1) the member may within three months of the date of re-entering scheme employment select which deferred member’s account is to be closed.

If the deferred member fails to make the selection mentioned in paragraph (3), the scheme manager must select which deferred member’s account is to be closed.

This regulation applies in relation to a continuous period of pensionable service under this scheme.

For the purpose of these Regulations, an account established for a pensioner member under paragraph (2)(b) or (3)(b) is called a retirement account.

The retirement account must specify, for accrued earned pension and accrued added pension, the amount of that retirement pension.

Where the active member is entitled to an equivalent amount to the 1992 Scheme lower tier ill-health pension or to an equivalent amount to the NFPS lower tier ill-health pension, the retirement account must specify that amount.

For an equivalent amount to the 1992 Scheme lower tier ill-health pension or an equivalent amount to the NFPS lower tier ill-health pension, the retirement account must specify any commutation amount.

The assumed age addition applies in relation to a member who reaches normal pension age under this scheme at least one month before the last day of pensionable service.

The scheme manager must establish a pension account for each person who is entitled to a pension under this scheme as a surviving partner or eligible child following the death of an active member, deferred member or pensioner member.

The scheme manager must establish a pension account for each pension credit member of this scheme.

If a pension credit member has more than one pension credit derived from two or more pension debit members, the scheme manager must establish a pension credit member’s account in relation to each pension debit member.

The pension credit member’s account must specify the amount of credited pension, and for that amount, the commutation amount (if any).

On the establishment of the pension credit member’s account, the accounts established under this Part for the pension debit member must be reduced by the relevant amount.

For the purpose of these Regulations, an account established for a pension credit member under paragraph (1) is called a pension credit member’s account.

Where a transition member has more than one active member’s account and was a member of the 1992 Scheme, the pensionable service reckonable under rule F1 of the 1992 Scheme must be added to the pensionable service for the active member’s account in respect of which the scheme employment is the most similar to the employment which was pensionable under the 1992 Scheme.

Where a transition member has more active member’s accounts than the number of contracts of employment in respect of which that member was a member of the NFPS, the qualifying service under the NFPS must be added to the pensionable service for the active member’s account in respect of which the scheme employment is most similar to the employment which was pensionable under the NFPS.

Where a transition member was a member of the 1992 Scheme and the NFPS or had two or more contracts of employment in respect of which that member was a member of the NFPS, the pensionable service reckonable under rule F1 of the 1992 Scheme or the qualifying service under the NFPS, as the case may be, must be added to the pensionable service for the active member’s account in respect of which the scheme employment is most similar to the employment which was pensionable under the 1992 Scheme or the NFPS.

If the scheme manager is not certain which service pensionable under the 1992 Scheme or qualifying service under the NFPS is the most similar to the scheme employment for a particular pension account, the member may decide which pensionable service under the 1992 Scheme or qualifying service under the NFPS is to be added to the pensionable service in relation to a member’s pension account and notify the scheme manager by written notice, in a form required by the scheme manager.

Where a member is entitled to an ill-health award, the requirement in paragraph (1)(a)(i) does not apply to that member.

On becoming entitled to the immediate payment of a retirement earned pension, P is entitled to immediate payment of a retirement added pension if P had an added pension account in this scheme before becoming so entitled.

The claim for payment of a retirement pension must be made by notice to the scheme manager in a form required by the scheme manager and must be given before the date on which the first payment of the retirement pension is paid.

This regulation applies when an active member of this scheme becomes entitled to the immediate payment of a retirement pension.

This regulation applies when a deferred member of this scheme becomes entitled to the immediate payment of a retirement pension.

This regulation applies when an actuarial reduction is to be applied when calculating the annual rate of pension to be payable to an active member who has not reached normal pension age or to a deferred member who has not reached deferred pension age.

An active member (A) may claim a retirement pension to be paid after A has reached the age of 55 and before A has reached normal pension age.

The actuarial reduction to be applied in a case falling in paragraph (2) is calculated in accordance with actuarial guidance which reduces the pension on the basis that A had not reached normal pension age. The actuarial guidance must have regard to actuarial neutrality compared to the present value of a pension payable at normal pension age, with future increases between the date of A’s early retirement and normal pension age being in line with increases under the index adjustment.

A deferred member (D) may claim a retirement pension to be paid after D has reached the age of 55 and before D has reached deferred pension age.

The actuarial reduction to be applied in a case falling in paragraph (4) is in accordance with actuarial guidance which reduces the pension on the basis that D had not reached deferred pension age. The actuarial guidance must have regard to actuarial neutrality compared to the present value of a pension payable at deferred pension age, with future increases between the date of D’s early retirement and deferred pension age being in line with increases under PIA 1971.

Where an active member who has attained the age of 55 or over but has not attained normal pension age is dismissed by an employer from a scheme employment by reason of business efficiency or whose employment is terminated by mutual consent on the grounds of business efficiency and the employer makes the determination in paragraph (2), that member’s pension is calculated in accordance with regulation 68 (annual rate of retirement pension (active members)) without the early payment reduction.

An employer may only pay a retirement pension of the amount mentioned in paragraph (1) in the circumstances mentioned in that paragraph where the employer determines that a retirement pension awarded on that basis would assist the economical, effective and efficient management of its functions having taken account of the costs likely to be incurred in the particular case.

Where an employer is considering making the determination in paragraph (2) in respect of an active member who is a connected member of the NFPS, or a connected special member of the NFPS, in relation to that active member’s pension account, the employer must also consider making a determination under rule 6 (pension on authority initiated early retirement) of Part 3 of the NFPS.

P may opt to continue in pensionable service under this scheme but claim payment of the whole of P’s accrued pension in relation to the pensionable service rendered before the exercise of the partial retirement option.

Where P has more than one active member’s account, the partial retirement option may be exercised in respect of some or all of P’s active member’s accounts.

The partial retirement option may only be exercised by notice to the scheme manager (“option notice”) in a form required by the scheme manager and must be given before the date on which the first payment of the retirement pension is claimed.

For the purpose of these Regulations, the partial retirement option is taken to be exercised on such date as the member and the scheme manager agree.

An option notice must specify that P claims the whole of P’s pension accrued in respect of P’s active member’s account in respect of the earlier service of that scheme employment.

An active member of this scheme (P) who exercises the partial retirement option is entitled to the immediate payment of a retirement pension.

The annual rate of a retirement pension is calculated under regulation 68 (annual rate of retirement pension (active members)) by reference to the amount of that description of retirement earned pension and retirement added pension (if any) specified in the member’s retirement account.

For the purposes of this Part, where a member exercises the partial retirement option, that member’s last day of pensionable service in relation to the pensionable service in respect of which the partial retirement option is exercised is the day on which the member exercised the partial retirement option.

Paragraph (1) is met, and an active member is entitled to immediate payment of a lower tier ill-health pension under paragraph (1), where paragraph (2B) applies and a determination under paragraph (2C) is subsequently made that the member would have been entitled to a lower tier ill-health pension under the 1992 Scheme but for being transferred to this scheme.

Paragraph (2) is met, and an active member is entitled to immediate payment of a higher tier ill-health pension under paragraph (2), where paragraph (2B) applies and a determination under paragraph (2C) is subsequently made that the member would have been entitled to a higher tier ill-health pension under the 1992 Scheme but for being transferred to this scheme.

Where paragraph (2B) applies the scheme manager must determine whether a lower tier ill-health pension or a higher tier ill-health pension, or both, would have been payable under rule B3 (ill-health awards) of the 1992 Scheme on 31 March 2022 had the determination referred to in paragraph (2B)(b) been made on 31 March 2022. Part 12 (determinations and appeals) of this scheme applies to the determination of the scheme manager made under this paragraph.

In these Regulations, an “ill-health award” (“dyfarniad afiechyd”) means the entitlement to the payment of a lower tier ill-health pension, and in cases where the member is also entitled to a higher tier ill-health pension, the payment of a higher tier ill-health pension.

The annual rate of a lower tier ill-health pension and of a higher tier ill-health pension is calculated as follows.

The annual rate of a lower tier ill-health pension is calculated in accordance with paragraphs (2)(a) and (2)(b) of regulation 68 (annual rate of retirement pension (active members)), but without subtracting the early payment reduction.

The annual rate of a higher tier ill-health pension is calculated by multiplying the annual amount of the adjusted lower tier ill-health pension by the member’s assumed period of pensionable service and by 2%.

In the case of a member who is entitled to an equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the 1992 Scheme lower tier ill-health pension, the adjusted lower tier ill-health pension includes the adjusted equivalent amount.

Regulations 77 (review of ill-health award or early payment of retirement pension) and 78 (consequences of review) apply to any amounts payable as a result of regulation 75(3B)(c).

Where regulation 74(2B) applies if, after an ill-health award becomes payable under this scheme, a transfer value payment is made under rule F9 (payment of transfer values) of the 1992 Scheme in respect of the member’s rights under that scheme and the transfer relates to a period of service included as qualifying service in relation to that member’s retirement account, the scheme manager must deduct from the amount of ill-health award an amount in respect of service in the 1992 Scheme which is equal to the value represented by that transfer value payment.

The scheme manager must consider, at such intervals as it considers appropriate before the member reaches deferred pension age, in relation to a pensioner member who was a deferred member and whose pension is being paid early by virtue of regulation 76 (early payment of retirement pension to a deferred member), whether the member has become capable of undertaking regular employment.

If, on such consideration as is mentioned in regulation 77(1) (review of ill-health award or early payment of retirement pension), the scheme manager determines

Regulation 162 (role of IQMP in determinations by the scheme manager) requires the scheme manager to obtain the opinion of the IQMP in certain circumstances.

Subject to paragraph (3), a lower tier ill-health pension must continue to be paid to a member who ceases to be entitled to a higher tier ill-health pension.

The employer must by written notice when making a paragraph (3)(b) offer specify a date by which, if the member has not accepted the offer, the member will be taken to have declined it.

Where a member declines a paragraph (3)(b) offer, a deferred member’s account must be established under regulation 57 (account established after ill-health award ceases to be payable) from the date on which that member’s ill-health award ceases to be payable in accordance with paragraph (5).

Where L is entitled to an equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the 1992 Scheme lower tier ill-health pension, paragraphs (3) and (5) apply as if the reference to “lower tier ill-health pension” included an equivalent amount to the NFPS lower tier ill-health pension or an equivalent amount to the 1992 Scheme lower tier ill-health pension, as the case may be.

If, on such consideration as is mentioned in regulation 77(2) (review of ill-health award or early payment of retirement pension), the scheme manager has obtained the IQMP’s opinion which states that a deferred member (P) whose deferred pension is being paid early has become capable of undertaking regular employment, P’s entitlement to early payment of the pension must cease with immediate effect and P’s deferred member’s account must be adjusted under regulation 56 (adjustment of account after early payment of deferred pension ceases).

The first period for which any retirement pension is payable immediately on a member leaving scheme employment begins with the day after the date on which the employment ends where the member has made a claim for payment of that pension before that date.

Where an active member has not claimed payment of the retirement pension before the date on which that member retires, the pension will be payable from a date after the claim is made as notified to the member by the scheme manager.

Where the employer of an active member has determined to pay that member a retirement pension before the member reaches normal pension age in exercise of the powers in regulation 71 (employer initiated retirement), the first period for which the pension is payable begins on the day after the member’s scheme employment ends.

In the case of an active member who exercises the partial retirement option, the first period for which any retirement pension is payable begins on the day after the date on which the partial retirement option is exercised.

Where an active member is entitled to a lower tier ill-health pension or a higher tier ill-health pension under regulation 74 (entitlement to lower tier ill-health pension and higher tier ill-health pension), the first period for which a retirement pension is payable begins on the day after the date on which the member’s scheme employment is terminated.

Where a deferred member has made a request referred to in paragraph (5)(c) and is entitled to the early payment of a retirement pension, the first period for which the pension is payable begins on the date on which the deferred member became incapable of undertaking regular employment because of infirmity of body or mind or, if that date cannot be ascertained, from the date of the member’s request to the scheme manager for early payment.

Where a deferred member has made a request referred to in paragraph (5)(a) or (b), the pension will be payable from a date after the claim for it is made which is notified to the member by the scheme manager.

A member who becomes entitled to the immediate payment of a retirement pension may opt under this regulation to exchange part of the pension for a lump sum.

If a member exercises the option, for every £1 by which the amount of the member’s annual rate of pension is reduced, the member must be paid a lump sum of £12.

This regulation does not apply to a pension derived from pension credit rights if the pension debit member from whose rights the pension is derived has received a lump sum under this regulation before the date on which the pension sharing order takes effect.

This regulation applies to a member who receives an increase in ill-health award as a result of regulation 75(3B)(c) save that paragraphs (3) and (4) do not apply and the lump sum payable is that calculated in accordance with rule B7 (commutation - general provision) of the 1992 Scheme.

This regulation does not apply to a higher tier ill-health pension.

A member who becomes entitled to the immediate payment of an equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the 1992 Scheme lower tier ill-health pension may opt under this regulation to exchange part of the pension for a lump sum.

Where the person is entitled to the immediate payment of an equivalent amount to the 1992 Scheme lower tier ill-health pension and exercises the option to commute under this regulation, the lump sum is calculated in accordance with rule B7 (commutation – general provision) of the 1992 Scheme.

This regulation applies in relation to a retirement earned pension payable in respect of a member’s pensionable service under this scheme.

An active member or deferred member may elect to allocate up to a third of the amount of the annual rate of any of the member’s retirement pensions under this scheme to a beneficiary (“allocation election”).

The scheme manager may withhold consent under paragraph (3)(b) if the scheme manager is not satisfied that the person is substantially dependent on the active member or deferred member.

If a member wishes to allocate pension to more than one beneficiary, a separate election must be made in respect of each beneficiary.

Where more than one portion of a particular pension is allocated, the total of the allocated portions of that pension must not exceed the portion of that pension retained by the active or deferred member.

If paragraph (8) applies, the member may elect to allocate only so much of the pension (after subtracting the commutation amount, if any) that exceeds the guaranteed minimum, multiplied by such factor as is indicated for a person of the member’s description in tables provided by the scheme manager having regard to actuarial guidance.

This paragraph applies if the member has a guaranteed minimum under section 14 (earner’s guaranteed minimum) of PSA 1993 in relation to the whole or part of a pension as a result of receipt by this scheme of a transfer payment from another pension scheme in respect of which the member had such a guaranteed minimum.

The notice of allocation, which may be sent by post, must be given not earlier than two months before the pension comes into payment.

Where the requirements in paragraphs (1) and (2) have been satisfied, the scheme manager must notify the member that it has accepted the allocation election.

An election has no effect if the member or the beneficiary dies before the notice of allocation takes effect.

If an allocation election takes effect, the member’s retirement pension is reduced accordingly.

If a notice of allocation takes effect, it does so on the day on which the retirement pension comes into payment.

Where more than one portion of a member’s retirement pension has been allocated, a separate calculation must be made under paragraph (3) in respect of each allocation.

Where paragraph (5) applies, the pensioner is not entitled to recover from the scheme manager the amount of any deduction made in respect of the failed allocation pension.

In this regulation, “allocated pension” (“pensiwn dyranedig”) has the same meaning as that given in regulation 83(3) (effect of allocation).

In paragraph (1), “long–term relationship” (“perthynas hirdymor”) means a relationship that has continued for a period of at least two years ending with the date on which the question of the person’s status in relation to the member falls to be considered, or such shorter period as the scheme manager may in any particular case think fit.

In these Regulations, “cohabiting partner” (“partner sy’n cyd-fyw”) means a person who satisfies the requirements in paragraph (1)(b).

This regulation applies in relation to the surviving partner of a member who dies if, at the date of death, the member is an active member and has qualifying service of at least three months.

A surviving partner to whom this regulation applies is entitled to a surviving partner’s pension.

Subject to paragraph (4) and regulation 91 (reduction of pensions in cases of wide age disparity), the annual rate of the surviving partner’s pension is an amount equal to half the pension which the member would have been entitled to draw if the member had retired on the grounds of ill-health with the award of a higher tier ill-health pension on the date of the member’s death.

Where the member referred to in paragraph (1) was a transition member who had additional pension benefit under rule 7A or 7B of Part 3 of the NFPS or additional pension benefit under rule B5B or B5C of the 1992 Scheme, half the amount of additional pension benefit is added to the amount of the annual rate of the surviving partner’s pension referred to in paragraph (3).

This regulation applies in relation to the surviving partner of a member who at the date of death is a deferred member.

A surviving partner to whom this regulation applies is entitled to a surviving partner’s pension.

Subject to regulation 91 (reduction in pensions in cases of wide age disparity), the annual rate of surviving partner’s pension is an amount equal to half of the sum of the provisional amount of deferred pension specified in the deferred member’s account and the amount of the added pension (if any) specified in the added pension account.

This regulation applies in relation to the surviving partner of a member (P) who at the date of death is a pensioner member.

A surviving partner to whom this regulation applies is entitled to a surviving partner’s pension.

Subject to regulation 91 (reduction in pensions in cases of wide age disparity), the annual rate of the surviving partner’s pension is equal to half the amount of the annual rate of the retirement pension payable to P immediately before P’s death.

Where an early payment reduction had been made on P’s retirement, the amount in paragraph (2) is half of the amount of retirement pension that would have been payable to P if that reduction had not been made.

Subject to paragraph (2), the surviving partner of an active member, or a pensioner member, is entitled to a bereavement pension for the initial period.

The surviving partner of an active member is only entitled to a bereavement pension if the active member had at least three months qualifying service.

If the member was an active member at the date of the member’s death, the weekly amount of the bereavement pension payable under paragraph (1) is equal to the difference between the weekly amount of pensionable pay which the member was paid at the date of the member’s death or, where the member was treated as receiving assumed pensionable pay, the weekly amount of assumed pensionable pay, and the weekly amount of the surviving partner’s pension.

If the member was a pensioner member at the date of the member’s death, the weekly amount of the bereavement pension payable under paragraph (1) is equal to the difference between the weekly amount of the pension to which the member was entitled at the date of the member’s death and the weekly amount of the surviving partner’s pension.

This regulation applies if, on the death of a member of this scheme, a surviving partner’s pension is payable to a person who is more than 12 years younger than the member.

Paragraphs (3) and (4) are without prejudice to the generality of paragraph (1).

If a member, who has at least three months qualifying service, dies leaving an eligible child, an eligible child’s pension and, depending on the deceased member’s circumstances, a bereavement pension is payable in respect of the child.

An eligible child’s pension is not payable in respect of any period before a child’s birth.

If the child ceases to be an eligible child after the date of the member’s death, the pension ceases to be payable unless and until the child becomes an eligible child again, but, if the child does not cease to be an eligible child, the pension is payable for life.

Condition A is that the person is under the age of 18.

Condition B is that the person is in full-time education or on a course of at least one year’s duration and has not reached the age of 23.

Condition C is that the person is dependent on the deceased member at the date of the deceased member’s death by reason of permanent incapacity of mind or body.

This regulation applies in relation to an eligible child of a member who dies if, at the date of death, the member is an active member and has qualifying service of more than three months.

Subject to paragraph (3) the annual rate of an eligible child’s pension to which this regulation applies is an amount equal to the specified proportion of the pension which the member would have been entitled to draw if the member had retired on the grounds of ill-health with the award of a higher tier ill-health pension on the date of the member’s death.

Where the member referred to in paragraph (1) was a transition member who had additional pension benefit under rule 7A or 7B of Part 3 of the NFPS or additional pension benefit under rule B5B or B5C of the 1992 Scheme, the amount of the additional pension benefit is added to the amount of the higher tier ill-health pension referred to in paragraph (2).

This regulation applies in relation to an eligible child of a member who dies if, at the date of death, the member is a deferred member.

The annual rate of an eligible child’s pension is an amount equal to the specified proportion of the sum of the provisional amount of deferred pension specified in the deferred member’s account and the amount of the added pension (if any) specified in the added pension account.

This regulation applies in relation to an eligible child of a member who dies if, at the date of death, the member is a pensioner member (P).

Subject to paragraph (3), the annual rate of an eligible child’s pension is an amount equal to the specified proportion of the amount of retirement pension payable to P immediately before P’s death.

Where an early payment reduction had been made on P’s retirement, the amount in paragraph (2) is the specified proportion of the amount of retirement pension that would have been payable if that reduction had not been made.

The specified proportion is one quarter where there is one eligible child at the date of the member’s death.

If there is more than one eligible child at the date of the member’s death the specified proportion is half of the pension mentioned in regulations 95 (eligible child’s pension on death of active member), 96 (eligible child’s pension payable on death of deferred member) and 97 (eligible child’s pension payable on death of pensioner member) divided by the number of eligible children so that each eligible child receives an equal share.

If a person ceases to be an eligible child, that person’s pension must cease to be paid and where there is still more than one eligible child, the amount of that pension must be distributed equally between the remaining eligible children (if any).

This regulation applies if, at the date of the member’s death, there was no person who was entitled to a surviving partner’s pension.

If there is only one eligible child, that child receives an additional amount equal to the amount ascertained in accordance with paragraph (2).

If there is more than one eligible child at the date of P’s death, the amount ascertained in accordance with paragraph (2) is divided between the number of eligible children so that each eligible child receives an equal share.

If a person ceases to be an eligible child, that person’s share of the amount ascertained in accordance with paragraph (2) must cease to be paid and the share must be distributed equally between the remaining eligible children (if any).

If a surviving partner’s pension is not payable on the death of the member, a bereavement pension is payable to an eligible child who is entitled to an eligible child’s pension on the death of an active member or a pensioner member.

If the surviving partner dies before the end of the initial period and a bereavement pension was payable to the surviving partner, a bereavement pension is payable to any eligible child for the remaining part of the initial period or, if earlier, until the child ceases to be eligible for an eligible child’s pension.

If the member was an active member at the date of the member’s death, the weekly amount of the bereavement pension payable under paragraphs (1) or (2) is equal to the difference between the weekly amount of pensionable pay which the member was paid at the date of the member’s death or, where the member was treated as receiving assumed pensionable pay, the weekly amount of assumed pensionable pay, and the weekly amount of the eligible child’s pension.

If the member was a pensioner member, the weekly amount of the bereavement pension payable under paragraphs (1) or (2) is equal to the difference between the weekly amount of the pension to which the member was entitled at the date of the member’s death and the weekly amount of the eligible child’s pension.

If there is more than one eligible child, the weekly amount of the bereavement pension payable under paragraphs (1) or (2) is divided by the number of eligible children so that each receives an equal share.

If a person ceases to be an eligible child before the end of the initial period, that person’s share of the bereavement pension must cease to be paid and the share must be distributed equally between the remaining eligible children (if any).

If the member’s continuous period of pensionable service was less than 365 days, the amount in paragraph (1)(a) is an amount equal to the member’s annualised final pay.

But if the continuous period of pensionable service includes the day 29 February, paragraphs (1)(a) and (2) have effect with the substitution for “365” of “366”.

But if the continuous period of pensionable service includes the day 29 February, paragraph (1) has effect with the substitution for “365” of “366”.

If an active member dies, the scheme manager must pay a lump sum death benefit.

The amount of the lump sum death benefit is an amount equal to three times the amount of the member’s final pay.

Where an active member has more than one active member’s account, a lump sum death benefit is payable in respect of each of those accounts.

Where the active member’s account in respect of which the lump sum death benefit will be paid included pensionable service reckonable under rule F1 of the 1992 Scheme as qualifying service and a dependent relative’s gratuity has been paid under rule E3 of the 1992 Scheme or the payment of the balance of contributions to estate has been paid under rule E4 of the 1992 Scheme, those amounts must be deducted from the amount of lump sum death benefit payable under this regulation.

This regulation applies if a pensioner member dies within five years of the pension coming into payment.

If this regulation applies, the scheme manager must pay a lump sum death benefit.

In paragraph (3)(a), “total annual amount of the member’s pensions” (“cyfanswm blynyddol pensiynau’r aelod”) means the total of the annual rate of the retirement pension shown in the member’s pension accounts calculated as if the beginning date for that pension were the date of the member’s death.

For the purpose of this regulation any amounts paid or payable to or in respect of the member in the capacity of a pension credit member are disregarded.

If a pension credit member dies before any benefits derived from a pension credit have become payable to the member, the scheme manager must pay a lump sum death benefit in accordance with paragraph (2).

The amount of the lump sum death benefit is equal to the product of 2.25 and the annual rate of the pension credit member’s pension to which that member would have been entitled if that member had been entitled to the immediate payment of the pension at the date of death.

If a pension credit member dies within five years of the pension credit member’s pension becoming payable and before attaining the age of 75, the scheme manager must pay a lump sum death benefit in accordance with paragraph (4).

In paragraph (4), “amount of the pension credit member’s pension” (“swm pensiwn yr aelod â chredyd pensiwn”) means the annual amount of that pension at the date the pension credit member’s pension came into payment.

If the deceased member was a pension credit member entitled to two or more pension credits, the lump sum death benefits under this scheme are payable in respect of the member as if the member were two or more members, each being entitled to one of the pension credits.

A surviving partner’s pension or eligible child’s pension is payable from the day after the date of the member’s death.

An eligible child’s pension payable in respect of an eligible child aged under 18 must be paid to such other person as the scheme manager determines and the scheme manager must require the person to apply it for the eligible child’s benefit in accordance with the scheme manager’s directions.

Paragraph (2) does not affect the scheme manager’s right to recover a payment or overpayment under any other provision where the scheme manager considers it appropriate to do so.

The scheme manager may make such adjustments in the amount of the pensions payable in respect of the children in question as are required in view of the facts as they subsequently appear and these adjustments may apply retrospectively.

Paragraph (2) does not affect the scheme manager’s right to recover a payment or overpayment in any case where the scheme manager considers it appropriate to do so.

This regulation applies where a person (P) who would be eligible to receive benefits as a surviving partner or eligible child following the death of an active member, deferred member or pensioner member, has been convicted of the murder or manslaughter of that member and that conviction has subsequently been quashed on appeal.

If P is then eligible to receive a surviving partner’s pension, any increase in an eligible child’s pension under regulation 99 (increase in eligible child’s pension where there is no surviving partner) ceases to be payable from the date on which the conviction is quashed.

If P is then eligible to receive an eligible child’s pension, and if more than one person is receiving an eligible child’s pension on the day before the conviction is quashed, the amount of each eligible child’s pension is reduced from the date on which the conviction is quashed to an amount of the eligible child’s pension determined according to the specified proportion which would have applied to that number of eligible children.

The benefit payable to the person may be adjusted in such manner as is determined by the scheme manager so that it qualifies as a dependants’ scheme pension for the purposes of section 167 of FA 2004.

Subject to regulations 120 to 122 (contributions during absences), an active member of this scheme must pay contributions to the scheme in respect of a scheme employment at the contribution rate applicable to the annual pensionable pay which that member is receiving in the pay period in which 1 April falls for that employment (or, in the case of an active member whose membership commences after 1 April in any year, to the annual pensionable pay the member receives at the commencement of that membership).

The contribution rate applicable to a scheme employment is as specified in the following table, with the contribution rate specified in the second column for the period stated to be considered applicable to the range of pensionable pay specified in the first column into which the active member’s annual pensionable pay, rounded down to the nearest whole pound, falls:

The amount of pensionable pay of a retained or volunteer firefighter for the purpose of the first column of the table must be that firefighter’s reference pay.

The amount of pensionable pay of a part-time regular firefighter for the purpose of the first column of the table must be the amount of pensionable pay of a whole-time regular firefighter of equivalent role and length of service.

Where there is a change in scheme employment, or a material change which affects the member’s pensionable pay in the course of a financial year and the revised amount of the pensionable pay falls into a different contribution rate range, the scheme manager must determine that this rate must be applied and the scheme manager must inform the member of the contribution rate applicable and the date from which it is to be applied.

Where the scheme manager has determined under paragraph (5) that a different contribution rate applies, the member must pay contributions at that rate on the pensionable pay which that member is receiving at that time.

In these Regulations, “member contributions” (“cyfraniadau aelod”) means contributions which an active member pays under this regulation, regulation 119A (member contributions from 1 September 2025) and regulations 120 to 122 (contributions during absences from work).

Subject to regulations 120 to 122 (contributions during absences), an active member of this scheme must pay contributions on their annual pensionable pay to the scheme in respect of a scheme employment at the contribution rate applicable to the member’s tier in the pay period in which 1 April falls for that employment (or, in the case of an active member whose membership commences after 1 April in any year, to the tier the member was in at the commencement of that membership).

The contribution rate applicable to a scheme employment is as specified in the following table, with the contribution rate specified in the third column from the period specified in the third column to be considered applicable to the tier specified in the first column into which the active member’s role specified in the second column falls:

Where there is a change in scheme employment, or a material change which affects the member’s role in the course of a financial year and the revised role falls into a different contribution rate tier, the scheme manager must determine that this rate must be applied and the scheme manager must inform the member of the contribution rate applicable and the date from which it is to be applied.

Where the scheme manager has determined under paragraph (3) that a different contribution rate applies, the member must pay contributions at that rate on the pensionable pay which that member is receiving at that time.

An active member who is absent from scheme employment by reason of illness or injury must pay contributions at the contribution rate ascertained in accordance with regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025) multiplied by the amount of any pensionable pay received, including statutory pay.

If an active member is absent from scheme employment by reason of illness or injury and is not entitled to receive pensionable pay (including statutory pay) for any period, that member may elect to pay contributions at the contribution rate ascertained in accordance with regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025 multiplied by the amount of pensionable pay received immediately before the cessation of pay and if required by the scheme employer, must pay the amount of employer contribution which the scheme employer would otherwise be required to pay by regulation 126(3) (employer contributions).

If an active member is absent on a trade dispute, the member may elect to pay the contributions at the contribution rate ascertained in accordance with regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025) multiplied by the assumed pensionable pay that member is treated as receiving and, if required by the scheme employer, must pay the amount of employer contribution which the scheme employer would otherwise be required to pay by regulation 126(3) (employer contributions).

If an active member is away from work during a period of authorised unpaid absence, the member may elect to pay contributions at the contribution rate ascertained in accordance with regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025) multiplied by the assumed pensionable pay that member is treated as receiving and, if required by the scheme employer, must pay the amount of employer contributions which the scheme employer would otherwise be required to pay by regulation 126(3) (employer contributions).

Where paragraph (2), (3) or (4) applies, the contributions must be paid before the end of the period of six months starting with the date on which the member is treated as receiving assumed pensionable pay.

An active member who is on reserve forces service leave and who is treated as receiving assumed pensionable pay must pay contributions at the contribution rate ascertained in accordance with regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025).

An active member on child-related leave must pay contributions at the contribution rate ascertained in accordance with regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025) multiplied by any pensionable pay received, including statutory pay, but that pay does not include any amount that reduces the member’s actual pensionable pay on account of possible entitlement to statutory pay.

If an active member is on ordinary maternity leave, paternity leave or ordinary adoption leave and is not entitled to receive pensionable pay (including statutory pay) for any of that period, that member is treated for the purposes of these Regulations as if that member had paid contributions for that unpaid period under paragraph (1).

An active member on additional maternity leave, additional paternity leave, additional adoption leave , parental bereavement leave or parental leave who is not entitled to receive any pensionable pay (including statutory pay) for any of the period of child-related leave may elect to pay contributions at the contribution rate ascertained in accordance with regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025) multiplied by the assumed pensionable pay which that member is treated as receiving.

An election to pay contributions may only be made before the end of the period of 30 days starting with the date on which that member returns to work after the period of child-related leave, or if the member does not return to work, the day on which the member ceases to be employed by the employer.

The contributions required to be paid under regulation 119 (member contributions) or regulation 119A (member contributions from 1 September 2025) may be deducted by the scheme employer from each instalment of pensionable pay as it becomes due unless another method of payment has been agreed between the scheme manager and the member.

Contributions required to be paid under regulation 121(1) (contributions during absence from work on reserve forces service leave) may be deducted from any payment made under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951

1951 c. 65.

Contributions which the member has elected to pay, or is required to pay, under regulations 120 (contributions during absence from work due to illness, injury, trade dispute or authorised absence) and 122 (contributions during child-related leave) may be paid by a lump sum or by deduction from instalments of pensionable pay as agreed between the scheme manager and the member.

This regulation applies in relation to a continuous period of pensionable service under the scheme.

If paragraph (2)(b) applies, the member is entitled to be paid an amount equal to the sum of any member contributions and payments for added pension made by the member, less an amount equal to the income tax payable under section 205 of FA 2004 (short service refund lump sum charge) as a result of a refund of those contributions and payments

Section 205 was amended by the Finance Act 2013 (c. 29) Schedule 46, paragraph 121 and S.I. 2010/536.

If all member contributions and payments for added pension made by the member are refunded under this regulation, the member’s rights under this scheme in relation to the period of pensionable service are extinguished.

The Welsh Ministers must, after consultation with the scheme actuary, determine the employer contribution rate.

The employer of an active member of this scheme must pay contributions to the scheme at the employer contribution rate on that member’s pensionable earnings.

The employer of an active member who is treated under regulation 27 (meaning of “assumed pensionable pay”) as receiving assumed pensionable pay must pay contributions at the employer contribution rate on the assumed pensionable pay that the member is treated as receiving.

The Welsh Ministers must notify the scheme manager of the employer contribution rate and the date from which it will take effect.

In these Regulations, “employer contribution” (“cyfraniad cyflogwr”) means the contributions payable under paragraph (2) or (3) of this regulation.

Where a member (H) has retired with an entitlement to the immediate payment of a higher tier ill-health pension and a lower tier ill-health pension under regulation 74(2) (entitlement to lower tier ill-health pension and higher tier ill-health pension), H’s employer must pay a higher tier ill-health additional contribution.

The amount of the higher tier ill-health additional contribution is the amount determined and notified to H’s employer by the Welsh Ministers.

Where a member (L) has retired with an entitlement to the immediate payment of a lower tier ill-health pension and without any entitlement to a higher tier ill-health pension, L’s employer must pay a lower tier ill-health additional contribution.

The amount of the lower tier ill-health additional contribution is the amount determined and notified to L’s employer by the Welsh Ministers.

Subject to paragraph (2), where the scheme manager has considered the entitlement of a member (P) to an ill-health award under regulation 77 (review of ill-health award or early payment of retirement pension) and as a consequence of that review the entitlement of P to either a higher tier ill-health pension or a lower tier ill-health pension has ceased, or the entitlement of P to both pensions has ceased, the scheme manager must pay the amount specified in paragraph (3) or (5), as the case may be, to the employer.

Where the employer has paid all the instalments of higher tier ill-health additional contributions required by regulation 127 (employer additional contribution: ill-health award), the scheme manager is not required to pay the employer the amount mentioned in paragraph (3).

Where P, as a result of a review under regulation 77 (review of ill-health award or early payment of retirement pension), ceases to be entitled to a higher tier ill-health pension and remains entitled to a lower tier ill-health pension, the scheme manager must pay to the employer an amount equal to the difference between the instalments of higher tier ill-health additional contribution which have been paid under regulation 127(1) (employer additional contribution: ill-health award) and the instalments of the lower tier ill-health additional contribution which would have been required to be paid under regulation 127(3) (employer additional contribution: ill-health award) if only the lower tier ill-health pension had been payable (“the notional payment”).

The scheme manager must determine the amount of the notional payment payable under paragraph (3).

Where P, as a result of a review under regulation 77 (review of ill-health award or early payment of retirement pension), ceases to be entitled to a higher tier ill health pension and to a lower tier ill-health pension or to a lower tier ill-health pension, as the case may be, and the employer has not paid all the instalments of higher tier ill-health additional contribution or lower tier ill-health additional contribution as required by regulation 127 (employer additional contribution: ill-health award), the scheme manager must repay to the employer any instalments of higher tier ill-health additional contribution or lower tier ill-health additional contribution, as the case may be, which have been paid in respect of P from the date when the entitlement ceased and no further instalments will be due in respect of P.

Where an employer has made a determination under regulation 71 (employer initiated retirement) to pay an active member who has not attained normal pension age a pension calculated in accordance with regulation 68 (annual rate of retirement pension (active members)) without making the early payment reduction, the employer must pay to the scheme the employer initiated retirement additional contribution.

The amount of the employer initiated retirement additional contribution is calculated in accordance with actuarial guidance and that actuarial guidance must have regard to the difference between the pension that is payable under regulation 71 (employer initiated retirement) and the pension payable under regulation 68 (annual rate of retirement pension (active members)) reduced in accordance with regulation 70(3) (early payment reduction).