The Police and Firefighters' Pensions (Amendment) Regulations 2018

JurisdictionUK Non-devolved
CitationSI 2018/997
Year2018

2018 No. 997

Public Service Pensions

The Police and Firefighters’ Pensions (Amendment) Regulations 2018

Made 10th September 2018

Laid before Parliament 13th September 2018

Coming into force 8th October 2018

The Secretary of State makes the following Regulations in exercise of the powers in section 26(1), (2) and (5) of the Fire Services Act 19471; section 34(1) to (4) of the Fire and Rescue Services Act 20042(“the 2004 Act”); section 12 of the Superannuation Act 19723, as applied by section 16(3) of that Act; sections 1 and 7 of the Police Pensions Act 19764(“the 1976 Act”); and sections 1(1), (2)(f) and (2)(g), 2 and 3 of, and Schedule 3 to, the Public Service Pensions Act 2013 (“the 2013 Act”)5.

In accordance with section 1(1) of the 1976 Act6and 3(5) of the 2013 Act the Treasury has consented to the making of these Regulations.

In accordance with section 1(1ZA) of the 1976 Act, the Secretary of State has consulted with the Police Advisory Board for England and Wales. The Secretary of State has also invited the views of the Northern Ireland Policing Board and the Police Association for Northern Ireland, in accordance with section 1(1ZB) of that Act7.

In accordance with section 34(5) of the 2004 Act, the Secretary of State consulted such persons as the Secretary of State considered appropriate.

In accordance with section 21(1) of the 2013 Act the Secretary of State has consulted the representatives of such persons as appeared to the Secretary of State to be likely to be affected by these Regulations.

1 General

PART 1

General

S-1 Citation, commencement extent and application

Citation, commencement extent and application

1.—(1) These Regulations may be cited as the Police and Firefighters’ Pensions (Amendment) Regulations 2018.

(2) These Regulations come into force on 8th October 2018 but—

(a)

(a) regulations 4 and 43 have effect from 6th April 2006;

(b)

(b) regulations 40 and 44 have effect from 1st April 2007;

(c)

(c) regulations 41 and 45 have effect from 1st December 2009;

(d)

(d) regulations 7 to 22, 24 to 29, 31 to 37 and 46 have effect from 1st April 2015.

(3) These Regulations extend to England and Wales.

(4) Part 3 of these Regulations applies in England only.

2 Police Pensions

PART 2

Police Pensions

CHAPTER 1

S-2 Amendment to the Police Pensions Regulations 1987

Amendment to the Police Pensions Regulations 1987

2.—(1) The Police Pensions Regulations 19878are amended in accordance with this regulation.

(2) After Part N insert—

PART O

S-O1

Voluntary scheme pays arrangement

O1.—(1) A member of a police force may serve notice on the police pension authority requesting the authority to discharge that member’s liability to an annual allowance charge where the conditions in paragraph (2) are satisfied.

(2) The conditions mentioned in paragraph (1) are that—

(a)

(a) the police pension authority is not jointly liable under section 237B of the Finance Act 2004 (liability of scheme administrator)9in relation to the charge;

(b)

(b) the pension scheme input amount for a tax year for the member in relation to all police pension schemes of which the individual is a member, exceeds the annual allowance applicable to that member for that tax year; and

(c)

(c) the amount of the member’s liability to an annual allowance charge for a tax year exceeds £1,000.

(3) The police pension authority may fix a date in relation to any tax year by which a notice under paragraph (1) must be given.

(4) Where the police pension authority discharges a liability under paragraph (1), consequential adjustment must be made to the member’s entitlement to benefits under this scheme on a basis that is just and reasonable having regard to normal actuarial practice.

(5) In this rule—

“annual allowance” has the meaning given in section 228 (annual allowance) of the Finance Act 2004;

“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of the Finance Act 2004;

“pension scheme input” has the meaning given in section 237B(2) of the Finance Act 2004;

“tax year” means a period of one year which is the period of assessment for income tax purposes; and

“police pension schemes” means this scheme, the pension scheme set out in the Police Pensions Regulations 2006 or the scheme set out in the Police Pensions Regulations 2015.”.

CHAPTER 2

S-3 Amendments to the Police Pensions Regulations 2006

Amendments to the Police Pensions Regulations 2006

3. The Police Pensions Regulations 200610are amended in accordance with regulations 4 and 5.

S-4 Surviving cohabiting partners

Surviving cohabiting partners

4.—(1) In regulation 40(2)(a) (survivors)11

(a)

(a) for the words before paragraph (i) substitute “the following conditions are met”;

(b)

(b) in paragraph (iii) omit “(where they are of opposite sexes)” and “(where they are of the same sex)”;

(c)

(c) omit paragraph (iv); and

(d)

(d) omit “and had not revoked that declaration before his death;”.

(2) Omit regulation 40(4).

(3) In regulation 46 (lump sum death grant)12

(a)

(a) in paragraph (4)(c) at the beginning insert “subject to paragraph (4A),”; and

(b)

(b) after paragraph (4) insert—

S-4A

“4A Unless paragraph (4B) applies, a police pension authority must pay a grant to a person of the description in paragraph (4)(b) if a grant was paid to a different person under paragraph (4)(c) or (d) before this paragraph came into force.

S-4B

4B This paragraph applies where the police pension authority are of the opinion that the person of the description in paragraph (4)(b) has benefited from all of the grant paid under paragraph (4)(c) or (d).

S-4C

4C The amount of a grant payable under paragraph (4A) is an amount up to the amount calculated under paragraph (3), but the police pension authority may pay such lower amount as they consider appropriate in all the circumstances if they are of the opinion that the person has benefited from some of the grant paid under paragraph (4)(c) or (d).”.

S-5 Voluntary scheme pays arrangements

Voluntary scheme pays arrangements

5. After regulation 85 (reduction of benefits where lifetime allowance charge payable) insert—

S-85A

Voluntary scheme pays arrangement

85A.—(1) A regular police officer may serve notice on the police pension authority requesting the authority to discharge that officer’s liability to an annual allowance charge where the conditions in paragraph (2) are satisfied.

(2) The conditions mentioned in paragraph (1) are that—

(a)

(a) the police pension authority is not jointly liable under section 237B of the Finance Act 2004 (liability of scheme administrator) in relation to the charge;

(b)

(b) the pension scheme input amount for a tax year for the officer in relation to all police pension schemes of which the officer is a member, exceeds the annual allowance applicable to that officer for that tax year; and

(c)

(c) the amount of the officer’s liability to an annual allowance charge for a tax year exceeds £1,000.

(3) The police pension authority may fix a date in relation to any tax year by which a notice under paragraph (1) must be given.

(4) Where the police pension authority discharges a liability under paragraph (1), consequential adjustment must be made to the officer’s entitlement to benefits under this scheme on a basis that is just and reasonable having regard to normal actuarial practice.

(5) In this regulation—

“annual allowance” has the meaning given in section 228 (annual allowance) of the Finance Act 2004;

“annual allowance charge” has the meaning given in section 227 (annual allowance charge) of the Finance Act 2004;

“pension scheme input” has the same meaning as in section 237B(2) of the Finance Act 2004;

“tax year” means a period of one year which is the period of assessment for income tax purposes; and

“police pension schemes” means this scheme, the scheme set out in the 1987 Regulations or the scheme set out in the Police Pension Regulations 2015.”.

CHAPTER 3

S-6 Amendments to the Police (Injury Benefits) Regulations 2006

Amendments to the Police (Injury Benefits) Regulations 2006

6. The Police (Injury Benefits) Regulations 200613are amended in accordance with regulations 7 to 22.

S-7 Interpretation

Interpretation

7. In regulation 2 (meaning of certain expressions and references - general provisions) after paragraph (b) insert—

“(ba)

“(ba) any reference to an officer being a member of a pension scheme, however expressed, includes a reference to an officer entitled to be a member of that scheme who has opted out of making contributions, or who was entitled to be a member but has died;”.

S-8 Pensionable and average pensionable pay and aggregate pension contributions

Pensionable and average pensionable pay and aggregate pension contributions

8.—(1) In regulation 4 (pensionable and average pensionable pay and aggregate pension contributions)14before paragraph (1), insert—

S-A1

“A1 This regulation applies in relation to a member of a police force who is a member of the 1987 scheme or the 2006 scheme, but who is not a member of the 2015 scheme.”.

(2) After regulation 4 insert—

S-4A

Members with 2015 scheme service

4A.—(1) This regulation applies in relation to a member of a police force who is a member of the 2015 scheme.

(2) Subject to paragraphs (3) and (4), for the purpose of calculating an award payable under these Regulations to or in respect of the member—

(a)

(a) the annual value of the member’s pensionable pay is the annualised amount of pensionable earnings payable to the member on the last day of service; and

(b)

(b) the member’s average pensionable pay in relation to a continuous period of pensionable service is the member’s final pay in relation to that period of service.

(3) For the purpose of paragraph (2)(b), in respect of an award payable to a member, if the member’s final pay is calculated by reference to an earnings year in which the member was in part-time service, pensionable earnings payable to the member in respect of that year is calculated as if the member was in full-time service...

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