Legislation – The Firefighters’ Pensions (Remediable Service) Regulations (Northern Ireland) 2023

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Introduction

PART 1
Introductory provisions

1 Citation and commencement

2 Interpretation

3 Delegation

PART 2
Remediable service statements

4 Requirements relating to remediable service statements

PART 3
Decisions about the treatment of remediable service as a firefighter

CHAPTER 1 Opted-out service elections

5 Application and interpretation of Chapter 1

6 Election in relation to opted-out service

CHAPTER 2 Immediate choice decision for reformed scheme or legacy scheme benefits

7 Application and interpretation of Chapter 2

8 Immediate choice decision for reformed scheme or legacy scheme benefits: general

9 Immediate choice decision: additional requirements

10 Immediate choice decision: deemed election

CHAPTER 3 Deferred choice decision for reformed scheme or legacy scheme benefits

11 Application and interpretation of Chapter 3

12 Deferred choice decision for reformed scheme or legacy scheme benefits: general

13 Deferred choice decision to be made by M

14 Deferred choice decision to be made by a person other than M

15 Deferred choice decision: additional requirements

16 Deferred choice decision: deemed section 10 election

PART 4
Provision about divorce and dissolution arrangements

CHAPTER 1 Pension credit and pension debit members

SECTION 1 Application and interpretation of Chapter 1

17 Application and interpretation of Chapter 1

SECTION 2 Pension sharing orders: information provided before 1st October 2023

18 Application and interpretation of Section 2

19 Meaning of “alternative amount”

20 Information provided before 1st October 2023: calculating a remediable credit adjustment

21 Information provided before 1st October 2023: applying a remediable credit adjustment

22 Information provided before 1st October 2023: recalculating D’s reduction of benefit

SECTION 3 Information provided on or after 1st October 2023

23 Application and interpretation of Section 3

24 Information provided on or after 1st October 2023: calculation of pension credits and debits

25 Information provided on or after 1st October 2023: recalculating D’s reduction of benefit

CHAPTER 2 Arrangements on divorce, annulment or dissolution other than a pension sharing order

26 Arrangements other than a pension sharing order: calculating the value of pension benefits

PART 5
Voluntary contributions

27 Treatment of reformed scheme added pension payments

28 Treatment of legacy scheme added years payments

29 Remediable arrangements to pay voluntary contributions to secure legacy scheme added years

30 Disapplication of restriction on lump sum payments for reformed scheme added pension

PART 6
Transfers

CHAPTER 1 General

31 Interpretation of Part 6

32 Transferred out remediable service statements

CHAPTER 2 Transfers on a cash equivalent basis

SECTION 1 Transfers before 1st October 2023

33 Transfers out before 1st October 2023

34 Transfers in before 1st October 2023

SECTION 2 Transfers on or after 1st October 2023

35 Application of Section 2

36 Transfers out on or after 1st October 2023

37 Transfers in from a public service pension scheme on or after 1st October 2023

CHAPTER 3 Transfers on a club basis

SECTION 1 Club transfers before 1st October 2023

38 Club transfers out before 1st October 2023

39 Club transfers in before 1st October 2023

SECTION 2 Club transfers on or after 1st October 2023

40 Application of Section 2

41 Club transfers out on or after 1st October 2023

42 Club transfers in on or after 1st October 2023

SECTION 3 Variation of the club transfer application period

43 Variation of the club transfer application period

CHAPTER 4 Treatment of rights secured by virtue of a remediable value

44 Application and interpretation of Chapter 4

45 Remediable value treated as being in the legacy scheme

46 Treatment of rights to benefits secured by virtue of a remediable value

47 Benefits already paid in relation to transferred in remediable rights

48 Pension benefits and lump sum benefits in relation to a remediable value

PART 7
Provision about special cases

CHAPTER 1 Ill-health retirement

49 Application and Interpretation of Chapter 1

50 M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme

51 Entitlement to ill-health benefits where a remedy member’s legacy scheme is the NFPS

52 Assessment and reassessment of certain transitional ill-health cases

CHAPTER 2 Miscellaneous special cases

53 Protection of the amount of pension payable to an eligible child

54 Payment of annual allowance tax charges and provision of information

PART 8
Immediate detriment cases

55 Treatment of immediate detriment cases

PART 9
Liabilities and payment

CHAPTER 1 Application of Part 9

56 Application of Chapters 1, 2 and 3

CHAPTER 2 Interest, compensation and netting off

57 Interest

58 Indirect compensation

59 Applications for compensation or indirect compensation

60 Netting off

CHAPTER 3 Reduction and waiver of liabilities

61 Requirement to reduce liabilities by tax relief amounts

62 Power to reduce or waive amounts owed by a person to the scheme manager

63 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

CHAPTER 4 Payment of net liabilities

64 Application of Chapter 4

65 Payment of amounts owed to the scheme manager

66 Payment of amounts owed to a person

SCHEDULES

SCHEDULE Eligible decision-makers for deceased members

Signature

Explanatory note

Changes to legislation:

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PART 7Provision about special cases

CHAPTER 1Ill-health retirement

F1…Interpretation of Chapter 1
49.

In this Chapter—

FPS IHR member” means a member entitled to an ill-health award under article 15 of the FPS;

NFPS IHR memberF2or NFPS IHR special member means a member entitled to an F3the relevant ill-health pension under article 12 of the NFPS;

2015 IHR member” means a member entitled to an ill-health pension under regulation 73 of the 2015 Regulations;

alternative scheme” means, in relation to—

(a)

a FPS IHR member F4, a NFPS IHR member or a NFPS IHR special member , the reformed scheme;

(b)

a 2015 IHR member, the member’s legacy scheme;

higher tier award” means, in relation to—

(a)

the FPS, an award determined in accordance with article 15(5)(b) of the FPS;

(b)

the NFPS, an award determined in accordance with article F512(3) of the NFPS;

(c)

the reformed scheme, an ill-health pension payable under regulation 73(2) of the 2015 Regulations

ill-health benefits” means benefits F6to which a FPS IHR member, a NFPS IHR member, a NFPS IHR special member or a 2015 Regulations IHR member is entitled ;

“IQMP” has the same meaning given in regulation 3 of the 2015 Regulations;

lower tier award” means, in relation to—

(a)

the FPS, an award determined in accordance with article 15(5)(a) of the FPS;

(b)

the NFPS, an award determined in accordance with article F712(2) of the NFPS;

(c)

the reformed scheme, an ill-health pension payable under regulation 73(1) of the 2015 Regulations.

remediable ill-health benefits” means ill-health benefits payable in relation to M’s remediable service as a firefighter.

M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme
50.

F8(1)

This regulation applies in relation to an immediate choice member (“M”) who, during the period beginning 1st April 2015 and ending on 31st March 2022 was—

(a)

a FPS IHR member;

(b)

a NFPS IHR special member;

(c)

a 2015 IHR member.

(2)

For the purposes of PSPJOA 2022 and these Regulations, M is to be treated as meeting the requirements for an equivalent ill-health award in M’s alternative scheme.

(3)

In paragraph (2), “equivalent ill-health award in M’s alternative scheme” means, where M is entitled to—

(a)

a lower tier award under the NFPS, a lower tier award under the reformed scheme;

(b)

a higher tier award under the NFPS, a higher tier award under the reformed scheme;

(c)

a lower tier award under the reformed scheme, and—

(i)

M’s legacy scheme is the FPS, a lower tier award under that scheme;

(ii)

M’s legacy scheme is the NFPS, a lower tier award under that scheme;

(d)

a higher tier award under the reformed scheme, and—

(i)

M’s legacy scheme is the FPS, a higher tier award under that scheme;

(ii)

M’s legacy scheme is the NFPS, a higher tier award under that scheme.

(4)

No question relating to M’s entitlement to ill-health benefits that has been decided following referral to an IQMP is to be re-opened by virtue of any provision of PSPJOA 2022 or of these Regulations.

Entitlement to ill-health benefits where a remedy member’s legacy scheme is the F9NFPS51.

(1)

Paragraph (2) applies where—

(a)

A remedy member (“M”) is a F10NFPS IHR member , and

(b)

M’s entitlement to an ill-health award has not been assessed under regulation 73 of the 2015 Regulations.

(2)

The scheme manager must obtain the opinion of an IQMP on the following questions—

(a)

whether M would, at the time of the original decision, have met the criteria to be entitled to a lower tier award under the reformed scheme, and

(b)

whether M would, at the time of the original decision, have met the criteria to be entitled to a higher tier award under the reformed scheme.

(3)

Paragraph (4) applies where—

(a)

a remedy member’s (“M”) legacy scheme is the F11NFPS ,

(b)

M’s entitlement to an ill-health award was assessed under regulation 73 of the 2015 Regulations,

(c)

it is determined in accordance with that regulation that—

(i)

M was not entitled to a lower tier award, or

(ii)

M was entitled to a lower tier award but was not entitled to a higher tier award, and

(d)

M is a deferred or pensioner member of the reformed scheme.

(4)

The scheme manager must obtain the opinion of an IQMP on the following questions—

(a)

where it was determined that M was not entitled to a lower tier award—

(i)

whether M would, at the time of the original decision, have met the criteria to be entitled to a lower tier award under the F12NFPS , and

(ii)

whether M would, at the time of the original decision, have met the criteria to be entitled to a higher tier ill-health award under the F12NFPS;

(b)

where it is determined that M was entitled to a lower tier award but not to a higher tier award, whether M would, at the time of the original decision, have met the criteria to be entitled to a higher tier ill-health award under the F12NFPS.

(5)

The IQMP who is to provide an opinion on a question in accordance with this regulation must—

(a)

examine or interview M if the IQMP thinks it is necessary to provide an opinion on the question, and,

(b)

give the scheme manager and M a written opinion containing a decision on the question.

(6)

For the purpose of providing an opinion in accordance with this regulation and subject to paragraph (5)(a), the IQMP may only have regard to information that was available or could have been produced at the time of the original decision.

(7)

The scheme manager must determine whether M is entitled to an ill-health award, and the provisions of Part 12 of the 2015 Regulations apply to —

(a)

a determination under this paragraph as if it were a determination under regulation 161 of those Regulations, and

(b)

an opinion of the IQMP obtained under this regulation as if it were an opinion of the IQMP obtained in accordance with that Part.

(8)

Where it is determined that M is entitled to an ill-health award M is to be treated for the purposes of PSPJOA 2022 and of these Regulations as being entitled to that ill-health award from the time of the original decision.

(9)

In this regulation, “original decision” means—

(a)

for the purposes of paragraphs (1) and (2), the decision under F13Part 8 of the NFPS by virtue of which M became entitled to an ill-health award under the F13NFPS ;

(b)

for the purposes of paragraphs (3) and (4), the decision under Chapter 4 of Part 5 of the 2015 Regulations by virtue of which it was determined that M was not entitled to a lower tier award or, as the case may be, a higher tier award under the reformed scheme.

Assessment and reassessment of certain transitional ill-health cases
52.

(1)

This regulation applies where—

(a)

a remedy member (“M”) was, immediately before 1st April 2022, not a full protection member of the FPS or a full protection member of the NFPS,

(b)

an assessment (“the transitional assessment”) of M’s entitlement to an ill-health award under the reformed scheme began before 1st April 2022, and

(c)

a determination had not been made by the scheme manager in relation to the transitional assessment by the end of 31st March 2022.

(2)

Where the transitional assessment has not been determined before 1st October 2023, the scheme manager must secure that—

(a)

the transitional assessment is undertaken on the basis that M’s normal pension age is 55, and

(b)

any steps in relation to the transitional assessment the outcome of which might have been different had they been taken on the basis that M’s normal pension age is 55 are retaken.

(3)

Paragraph (4) applies where—

(a)

the transitional assessment has been determined before 1st October 2023, and

(b)

it was determined that—

(i)

M was not entitled to a lower tier award in the reformed scheme, or

(ii)

M was entitled to a lower tier award in the reformed scheme, but not a higher tier award in that scheme.

(4)

Where this paragraph applies, the scheme manager must secure that—

(a)

M is assessed for entitlement to a relevant award under the reformed scheme on the basis that M’s normal pension age is 55, and

(b)

M is treated as if the transitional assessment had not been undertaken so far as it relates to the relevant award.

(5)

In this regulation—

full protection member of the FPS” means a full protection member of the FPS within the meaning of paragraph 9 of Schedule 2 to the 2015 Regulations;

full protection member of the NFPS” means a full protection member of the NFPS within the meaning of paragraph 9 of Schedule 2 to the 2015 Regulations;

relevant award” means—

(a)

where paragraph (3)(b)(i) applies, a lower tier award and a higher tier award;

(b)

where paragraph (3)(b)(ii) apples, a higher tier award.

Annotations:
Commencement Information

I4Reg. 52 in operation at 1.10.2023, see reg. 1