The Firefighters' Pension Scheme (Scotland) Regulations 2015
| Jurisdiction | Scotland |
| Citation | SSI 2015/19 |
| Year | 2015 |
2015 No. 19
Public Service Pensions
The Firefighters’ Pension Scheme (Scotland) Regulations 2015
Made 22th January 2015
Laid before the Scottish Parliament 26th January 2015
Coming into force 1st April 2015
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(f) of, and paragraph 6(c) of Schedule 2 to, the Public Service Pensions Act 20131and all other powers enabling them to do so.
In accordance with section 21 of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.
PART 1
Preliminary
Citation and commencement
1.—(1) These Regulations may be cited as the Firefighters’ Pension Scheme (Scotland) Regulations 2015.
(2) These Regulations come into force on 1st April 2015.
Establishment of Firefighters’ Pension Scheme 2015
2.—(1) These Regulations establish a scheme for the payment of pensions and other benefits to or in respect of fire and rescue workers2who are firefighters in Scotland.
(2) This scheme is to be known as the Firefighters’ Pension Scheme (Scotland) 2015.
Interpretation
3. In these Regulations, unless the context otherwise requires—
“1992 Scheme” means the Firefighters’ Pension Scheme 1992 as set out in Schedule 2 to the Firemen’s Pension Scheme Order 19923as it has effect in Scotland;
“2013 Act” means the Public Service Pensions Act 2013;
“FA 2004” means the Finance Act 20044;
“NFPS” means the New Firefighters’ Pension Scheme (Scotland) as set out in Schedule 1 to the Firefighters’ Pension Scheme (Scotland) Order 20075;
“PIA 1971” means the Pensions (Increase) Act 19716;
“PSA 1993” means the Pension Schemes Act 19937;
“WRPA 1999” means the Welfare Reform and Pensions Act 19998;
“accrued added pension” has the meaning given in regulation 23(4) (calculation of amount of accrued pension for purpose of deferment or retirement);
“accrued earned pension” has the meaning given in regulation 23(3) (calculation of amount of accrued pension for purpose of deferment or retirement);
“active member” has the meaning given in regulation 19 (active membership);
“active member’s account” means the account established under regulation 31 (establishment of active member’s account);
“actuarial guidance” means actuarial guidance issued by the Scottish Ministers after consultation with the scheme actuary;
“added pension election” means the election to make added pension payments;
“added pension payments” means periodical payments or a lump sum payment for added pension made to this scheme;
“additional adoption leave” means leave under section 75B of the Employment Rights Act 19969;
“additional maternity leave” means leave under section 73 of the Employment Rights Act 199610;
“additional paternity leave” means leave under the Additional Paternity Leave Regulations 201011;
“age addition” has the meaning given in regulation 26 (determination of “the age addition”);
“allocation amount” means the amount of the pension allocated as a result of making an allocation election;
“allocation election” means an election under regulation 72 (allocation election);
“amount of accrued added pension” has the meaning given in regulation 23(4) (calculation of amount of accrued pension for purpose of deferment or retirement);
“amount of accrued earned pension” has the meaning given in regulation 23(3) (calculation of amount of accrued pension for purpose of deferment or retirement);
“amount of added pension” means the amounts credited to the added pension account under paragraph 11 or 14 of Schedule 1;
“annual allowance” has the meaning given in section 228 (annual allowance) of FA 200412;
“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of FA 200413;
“assumed age addition” has the meaning given in regulation 27 (determination of “the assumed age addition”);
“assumed pensionable pay” has the meaning given in regulation 18 (meaning of “assumed pensionable pay”);
“the authority” means the Scottish Fire and Rescue Service14;
“award” means an award of a benefit under these Regulations;
“beginning date”, in relation to a pension not attributable (directly or indirectly) to a pension credit, means the date on which the pension is deemed to begin for the purpose of section 8(2) (meaning of “pension” and other supplementary provisions) of PIA 197115;
“child-related leave” means—
(a) ordinary adoption leave;
(b) ordinary maternity leave;
(c) additional maternity or adoption leave;
(d) paternity leave;
(e) additional paternity leave; or
(f) a period of parental leave;
“closing date”, in relation to a transition member, has the meaning given in paragraph 1 of Schedule 2 (transitional provisions);
“club scheme” means a registered occupational pension scheme (other than a connected scheme) that has agreed to make and receive club transfer value payments under the club transfer arrangements;
“club transfer” means a transfer to or from this scheme under the club transfer arrangements;
“club transfer arrangements” means arrangements approved by the Scottish Ministers as providing reciprocal arrangements between this scheme and other registered occupational pension schemes for making and receiving club transfer value payments;
“club transfer earned pension” means pension attributable to the receipt of a club transfer value payment;
“club transfer value” has the meaning given in regulation 122 (interpretation in relation to Part 9);
“club transfer value payment” means payment of a club transfer value;
“cohabiting partner” has the meaning given in regulation 76 (meaning of “surviving partner”);
“the commutation amount”, in relation to a pension, means the amount of the pension exchanged for a lump sum as a result of the exercise of the commutation option;
“commutation option” means the option to exchange part of a pension for a lump sum—
(a) exercisable under regulation 71 (option to commute part of pension) in relation to a retirement pension; or
(b) exercisable under regulation 109 (commutation of part of pension) in relation to a pension credit member’s pension;
“connected scheme” means another statutory pension scheme that is connected, within the meaning of section 4(6) of the 2013 Act, with this scheme;
“continuity of service”, in relation to a transition member, has the meaning given in paragraph 2 of Schedule 2;
“continuous period of pensionable service” in relation to this scheme, means a period of pensionable service under this scheme disregarding any gap in pensionable service not exceeding five years unless otherwise provided;
“death benefits” means any of the following—
(a) a surviving partner’s pension;
(b) an eligible child’s pension; or
(c) a lump sum death benefit;
“deferred member” has the meaning given in regulation 20 (deferred membership);
“deferred member’s account” has the meaning given in regulation 44 (establishment of deferred member’s account);
“deferred pension age” is the same as a person’s state pension age, or 65 if that is higher;
“early payment reduction” has the meaning given in regulation 61 (early payment reduction);
“earned pension” means earned pension payable without actuarial reduction at normal pension age;
“eligible child” has the meaning given in regulation 85 (meaning of “eligible child”);
“eligible child’s pension” has the meaning given in regulation 84 (eligible child’s pension);
“eligible person” has the meaning given in regulation 7 (eligible persons);
“financial year” means a period of one year beginning with 1st April and ending with 31st March;
“GMP age” means 65 in the case of a man or 60 in the case of a woman;
“guaranteed minimum” means the guaranteed minimum as defined in sections 1416(earner’s guaranteed minimum and 1717(minimum pensions for widows and widowers) of PSA 1993—
(a) as increased in accordance with the requirements of section 10918of that Act (annual increase of guaranteed minimum pensions); and
(b) if a reduction has been made under section 15A19of that Act (reduction of guaranteed minimum in consequence of pension debit), as reduced in accordance with that section;
“higher tier ill-health pension” means a higher tier ill-health pension payable under regulation 65(2) (entitlement to lower tier ill-health pension and higher tier ill-health pension);
“ill-health award” means—
(a) a lower tier ill-health pension; and
(b) a higher tier ill-health pension where this has also been awarded;
“index adjustment” means—
(a) in relation to the opening balance of earned pension for any scheme year, the change in earnings for the previous scheme year20; and
(b) in relation to the opening balance of club transfer earned pension for any scheme year, the in-service revaluation index that the sending scheme would have applied to the transferred pension for that scheme year, had it not been transferred;
“in-service revaluation index”, in relation to a pension scheme, means the percentage increase or decrease by which the pensionable earnings of a person, or a proportion of those earnings accrued as a pension, are revalued whilst the person is in pensionable service in that pension scheme;
“IQMP” means a medical practitioner holding a diploma in occupational medicine or an equivalent or higher qualification issued by a competent authority in an EEA State, or being an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA State; and for the purposes of this definition “a competent authority” has the meaning given by section 55(1) of the Medical Act 198321;
“last active scheme year” means the scheme year in which an active member of this scheme ceases to be in pensionable service under this scheme;
“last day of pensionable service” means the last day of a continuous period of pensionable service under...
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