Member’s election to make periodical payments for added pension
- Employer must deduct periodical payments from member's pensionable pay Employer
Scottish Statutory Instrument
2015
United Kingdom
The Firefighters’ Pension Scheme (Scotland) Regulations 2015
At a glance
What's here
5 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 3
Plus 2 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 59 other Schedules — structural / supplementary
Interpretation
Periodical payments during periods of assumed pensionable pay
Amount of added pension for a scheme year
Application of Chapter
Member’s election to make a lump sum payment for added pension
Amount of added pension to be credited to added pension account
Meaning of “overall limit of extra pension”
Limit on elections
Amount of accrued added pension may not exceed overall limit of extra pension
Added pension election exercisable by member
Application of Chapter
Periodical payments
Discontinuance of periodical payments
Interpretation
Exception for full protection member during protection period
Full protection member not eligible to join this scheme
Full protection: members of the 1992 Scheme or the NFPS on scheme closing date
Full protection: members of an existing scheme
Full protection: members of an existing public body pension scheme
Tapered protection members of the 1992 Scheme or the NFPS
Exception for tapered protection members during protection period
Tapered protection member not eligible to join this scheme
Tapered protection: members of the 1992 Scheme or the NFPS on scheme closing date
Tapered protection: members of an existing scheme
Meaning of “continuity of service”
Tapered protection: members of an existing public body pension scheme
Tapered protection members of an existing scheme or an existing public body pension scheme
Transition member who has not reached normal pension age under the NFPS
Transition member who reaches normal pension age under the NFPS
Transition member who has not reached normal pension age under the 1992 Scheme
Transition member who reaches normal pension age under the 1992 Scheme
Annual rate of pensions for surviving partners payable under this scheme when certain transition members die in service with accrued benefits in the 1992 Scheme
Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the NFPS
Annual rate of pensions payable to an eligible child under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme
Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the NFPS
Meaning of “tapered protection closing date”
Amount of lump sum death benefit payable under this scheme when a transition member dies in service with accrued benefits in the 1992 Scheme
Pensionable service under the NFPS
Final salary of certain transition members for any purposes of the NFPS
Final salary of certain transition members for any purposes of the 1992 Scheme
Continuous pensionable service under the 1992 Scheme
Deferred member of the 1992 Scheme
Deferred member of the NFPS
Authority determines the entitlement of a member of the NFPS to an ill-health award
Authority determines the entitlement of a member of the 1992 Scheme to an ill-health award
Repayment of contributions under the NFPS
Meaning of “eligible to be an active member” of the NFPS
Qualifying for retirement benefits under the NFPS
Qualifying for retirement benefits under the 1992 Scheme
Final salary link not to apply again to a pension in payment under the NFPS
Final salary link not to apply again to a pension in payment under the 1992 Scheme
Meaning of “final salary benefit”
Acceptance of club transfer value payments
Member of this scheme or the NFPS
Meaning of “active member of the 1992 Scheme or the NFPS”
Meaning of “active member of an existing scheme”
Meaning of “active member of an existing public body pension scheme”
Commencement of active membership of this scheme
Full protection members of the 1992 Scheme or the NFPS
Employer initiated retirement
Other duties (1) — Crown / regulator
- Authority must determine pension without early reduction for efficiency-related dismissals Local authority
Consequences of review
Other duties (1) — Crown / regulator
- Employer must give written notice with deadline when offering re-employment to pensioner Local authority
Employer contributions
- Pay employer contributions for active firefighter members Employer
Employer additional contribution: ill-health award
- Pay ill-health additional contributions for retiring firefighters Employer
Browse 179 other sections — procedural / definitional / commencement
Citation and commencement
Establishment of Firefighters’ Pension Scheme 2015
Interpretation
Scheme manager
Delegation
Establishment of pension board
Membership of pension board
Establishment of scheme advisory board
Membership of scheme advisory board
Conflict of interest
Scheme employment
Eligible persons
Service in two or more scheme employments
Application of Chapter
Interpretation of Chapter
Automatic enrolment
Opting into this scheme
Automatic re-enrolment
Opting out of this scheme
Opting out before the end of the first three months
Opting out after the first three months
Pensionable pay
Meaning of “assumed pensionable pay”
Active membership
Deferred membership
Pension credit member
Description of pension
Calculation of amount of accrued pension for purpose of deferment or retirement
Calculation of “retirement index adjustment”
Calculation of “retirement PIA index adjustment”
Determination of “the age addition”
Determination of “the assumed age addition”
Establishment of pension accounts: general
Closure and adjustment of pension accounts on transfer out or repayment of balance of contributions
Application of Chapter
Establishment of active member’s account
Receipt of a transfer value payment
Receipt of a club transfer value payment
Amount of pension for a scheme year
Opening balance, index adjustment and age addition
Ill-health award ceases to be payable
Closure and re-establishment of active member’s account
Establishment of added pension account
Account to specify amount of added pension
Account to specify opening balance and PIA index adjustment
Closure and transfer of added pension account
Ill-health pension ceases to be payable
Application of chapter
Establishment of deferred member’s account
Provisional amount of deferred pension
Retirement amount of deferred pension
Adjustment of account after early payment of deferred pension ceases
Account established after ill-health award ceases to be payable
Closure of deferred member’s account after gap in pensionable service not exceeding five years
Establishment of retirement account and other adjustments
Account to specify amount of retirement pension (active members)
Establishment of survivor member’s account
Amount of pension payable to survivor member
Establishment of pension credit member’s account
Other pension accounts
Application of Part
Qualifying service
Entitlement to retirement pension
Annual rate of retirement pension (active members)
Annual rate of retirement pension (deferred members)
Early payment reduction
Exercise of partial retirement option
Annual rate of retirement pension after exercise of partial retirement option
Entitlement to lower tier ill-health pension and higher tier ill-health pension
Annual rate of ill-health awards
Early payment of retirement pension to deferred member
Review of ill-health award or early payment of retirement pension
Commencement of pensions
Option to commute part of pension
Option to commute part of an equivalent amount
Allocation election
Making an allocation election
Effect of allocation
Adjustment of allocated benefit
Meaning of “surviving partner”
Meaning of “initial period”
Surviving partner’s pension payable on death of active member
Surviving partner’s pension payable on death of deferred member
Surviving partner’s pension payable on death of pensioner member
Bereavement pension: surviving partner
Reduction in pensions in cases of wide age disparity
Survivor’s guaranteed minimum pensions
Eligible child’s pension
Meaning of “eligible child”
Eligible child’s pension on death of active member
Eligible child’s pension payable on death of deferred member
Eligible child’s pension payable on death of pensioner member
Specified proportion
Increase in eligible child’s pension where there is no surviving partner
Increase in eligible child’s pension where member was pension debit member
Bereavement pension: eligible child
Meaning of “final pay”
Meaning of “annualised final pay”
Person to whom lump sum death benefit payable
Lump sum payable on death of active member
Lump sum payable on death of pensioner member
Lump sum payable on death in certain cases
Lump sum payable on death of pension credit member
Payment of pensions under this Part
Surviving partner’s pensions and eligible child’s pensions: suspension and recovery
Provisional awards of eligible child’s pensions: later adjustments
Adjustment of eligible child’s awards consequent on re-instatement of pension benefits
Adjustment of benefits to comply with FA 2004 where members die over 75
Entitlement to pension credit members’ pension
Annual rate of pension credit member’s pension
Reduction in pension debit member’s benefits
Pension credit member’s rights
Commutation of part of pension
Member contributions
Contributions during absence from work due to illness, injury, trade dispute or authorised absence
Contributions during absence from work on reserve forces service leave
Contributions during child-related leave
Deduction and payment of contributions
Schedule 1 (payments for added pension)
Refund of all member contributions and payments for extra pension made by member
Refund of employer additional contribution for ill health award following review
Employer additional contribution: employer initiated retirement
Application of Part
Interpretation in relation to Part
Transfer payments made to other schemes or pension arrangements
Application for a statement of entitlement
Statement of entitlement
Request for transfer payment to be made
Calculating the amount of a transfer value or club transfer value
Effect of transfers-out
Application of Chapter
Interpretation of Chapter
Request for acceptance of a transfer payment
Transfer statement
Amount of transferred pension
Club transfer value statement
Amount of club transfer earned pension
Requirement for scheme manager to provide a certificate
Request to confirm details on certificate
Appeal concerning entries on the certificate
Certificate to be given to new employer
Appointment of scheme actuary and actuarial valuations
Employer cost cap
Determinations by the scheme manager
Role of IQMP in determinations by the scheme manager
Review of medical opinion
Appeals against determinations based on medical evidence
Notice of appeal
Reference of appeal to the board
Procedure where appeal to be pursued
The board’s report
Reconsideration by the board
Fees and allowances payable to the board
Expenses of each party
Notices etc
Appeals on other issues
Late payment of retirement index adjustment
Recovery of overpayment of benefits
Guaranteed minimum pension
Commutation of small pensions
Payments for persons incapable of managing their affairs
Payments due in respect of deceased persons
Limitation on assignation of benefits
Forfeiture: offences committed by members, surviving partners or eligible children
Forfeiture of pensions: offences committed by other persons
Forfeiture of lump sum death benefit: offences committed by other persons
Forfeiture: relevant monetary obligations and relevant monetary losses
Set-off
Forfeiture and set-off: procedure
Scheme administrator for the purposes of FA 2004
Payment on behalf of members of lifetime allowance charge
Reduction of benefits where lifetime allowance charge payable
Information about payment of annual allowance charge
Reduction of benefits where annual allowance charge paid by scheme manager
Calculation of periods of membership and service
Annual benefit information statements
Evidence of entitlement
Information to be provided to a member before reserve forces service leave
Transitional provisions
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