Legislation – The Firefighters’ Pensions (Remediable Service) (Scotland) Regulations 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

9 Immediate choice decision: additional requirements

10 Immediate choice decision: deemed section 6 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 election: deemed 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 sharings orders and agreements: information provided before 1 October 2023

18 Application and interpretation of Section 2

19 Meaning of “alternative amount”

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

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

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

SECTION 3 Information provided on or after 1 October 2023

23 Application and interpretation of Section 3

24 Information provided on or after 1 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 arrangement

26 Arrangements other than a pension sharing arrangement: 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 Remedial 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 1 October 2023

33 Transfers out before 1 October 2023

34 Transfers in before 1 October 2023

SECTION 2 Transfers on or after 1 October 2023

35 Application of Section 2

36 Transfers out on or after 1 October 2023

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

CHAPTER 3 Transfers on a club basis

SECTION 1 Club transfers before 1 October 2023

38 Club transfers out before 1 October 2023

39 Club transfers in before 1 October 2023

SECTION 2 Club transfers on or after 1 October 2023

40 Application of Section 2

41 Club transfers out on or after 1 October 2023

42 Club transfers in on or after 1 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 … 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 1992 scheme

51A Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 2007 scheme

52 Assessment and reassessment of certain transitional ill-health cases

53 Determining the value of M’s remediable ill-health benefits

CHAPTER 2 Child pensions in payment

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

55 Payment of annual allowance tax charges and provision of information

PART 8
Liabilities and payment

CHAPTER 1 Application of Part 8

56 Application of Part 8

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 2Remediable service statements

Requirements relating to remediable service statements
4.

(1)

The scheme manager must provide a remediable service statement in respect of a remedy member (“M”) in accordance with—

(a)

section 29 of PSPJOA 2022,

(b)

any Treasury directions made under section 29(6) of that Act, and

(c)

this regulation.

(2)

A remediable service statement must be provided in respect of M—

(a)

on or before the relevant date11,

(b)

where M is, in relation to their remediable service as a firefighter, for the time being—

(i)

an active member, at least once in each year ending with the anniversary of the relevant date;

(ii)

a deferred member, within three months of receipt of a written request by the member12, and

(c)

where M is a deferred choice member, as soon as is reasonably practicable following receipt of notification—

(i)

under regulation 13(2) that M intends to claim benefits in relation to M’s remediable service as a firefighter, or

(ii)

that M has died.

(3)

The remediable service statement must be provided—

(a)

to M, or

(b)

where—

(i)

M is deceased, and

(ii)

the eligible decision maker is a person other than the scheme manager,

to the person who is for the time being the eligible decision-maker in relation to M’s remediable service as a firefighter under the schedule.

(4)

The remediable service statement must include—

(a)

where the scheme manager has determined that any information to be provided in connection with M’s remediable service as a firefighter must be communicated in a particular form and manner, information about that form and manner;

(b)

where M is an immediate choice member, information about the irrevocability of an immediate choice decision;

(c)

where M is a deferred choice member, information about the circumstances in which a deferred choice is revocable, and the circumstances in which it is irrevocable.

(5)

For further provision about—

(a)

what a remediable service statement must include, see—

(i)

section 29(5) of the PSPJOA 2022;

(ii)

direction 20(1) of the PSP Directions 2022;

(b)

when a remediable service statement must be combined with a benefit information statement provided under section 14 of the Public Service Pensions Act 2013, see direction 20(2) of the PSP Directions 2022.

Annotations:
Commencement Information

I1Reg. 4 in force at 1.10.2023, see reg. 1(b)

11

See section 29(10) of PSPJOA 2022 for the meaning of “the relevant date”.

12

In accordance with section 29(9) of PSPJOA 2022, only one request under regulation 4(2)(b)(ii) may be made during any period of 12 months.