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 1Introductory Provisions

Interpretation
2.

(1)

In these Regulations—

PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;

the 1992 Order” means the Firemen’s Pension Scheme Order 19923 and the scheme created by the 1992 Order is “the 1992 scheme”;
the 2007 Order” means the Firefighters’ Pension Scheme (Scotland) Order 20074 and the scheme created by the 2007 Order is “the 2007 scheme”;
the 2015 Regulations” means the Firefighters’ Pension Scheme (Scotland) Regulations 20155;
the PSP Directions 2022” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 20226;

deferred choice decision” has the meaning given in regulation 12(1);

deferred choice decision-maker” means the person who may make a deferred choice decision under regulation 12(2);

deferred choice member” means a member with remediable service as a firefighter who, immediately before 1 October 2023, was—

(a)

an active or deferred member in relation to that service, and

(b)

is not a pensioner member7 in relation to that service;

eligible child” means, in relation to—

(a)

the 1992 scheme, the meaning given in F1Part D of schedule 2 of the 1992 Order;

(b)

the 2007 scheme, the meaning given in schedule 1 of the 2007 Order;

(c)

F2the reformed scheme F3, the meaning given in regulation 85 of the 2015 Regulations;

end of the section 10 election period”, in relation to a deferred choice member, means the time determined in accordance with—

(a)

where the member is the deferred choice decision-maker, regulation 13(3)(b);

(b)

where a person other than the member is the deferred choice decision-maker, regulation 14(2)(b);

firefighters’ pension scheme” means the 1992 scheme, the 2007 scheme or the reformed scheme;

immediate choice decision” has the meaning given in regulation 8(1);

immediate choice decision-maker” means the person who may make an immediate choice decision under regulation 8(2);

immediate choice member” means a member with F4remediable service as a firefighter who, immediately before 1 October 2023, was—

(a)

a pensioner member in relation to that service, or

(b)

a deceased member;

the legacy scheme”, in relation to a member, means whichever of the 1992 scheme or the 2007 scheme is the relevant Chapter 1 legacy scheme8 for the member, and “legacy scheme benefits” means benefits calculated in accordance with that scheme;

member” means an active, deferred, deceased or pensioner member of a firefighters’ pension scheme;

F5opted-out service election” has the meaning given in regulation 6(1);

the reformed scheme” means the pension scheme established by the 2015 Regulations, and “reformed scheme benefits” means the new scheme9 benefits under the reformed scheme;
remediable service as a firefighter” means, in relation to a member, the member’s remediable service10 in an employment or office that is pensionable service under a firefighters’ pension scheme;

remedy member” means a deferred choice member or an immediate choice member;

section 6 election” has the meaning given in regulation 8(1)(a);

section 10 election” has the meaning given in regulation 12(1)(a).

(2)

For the purposes of these Regulations, a reference in PSPJOA 2022 to section 2(1) of that Act coming into force is to be understood as a reference to that section coming into force in relation to members of a firefighters’ pension scheme.

(3)

A term used in these Regulations which—

(a)

is defined in, or for the purposes of, a provision in Chapter 1 of Part 1 of PSPJOA 2022, and

(b)

is not defined differently in these Regulations,

has the meaning given in, or for the purposes of, that provision.

(4)

A term used in these Regulations which—

(a)

is defined in the 1992 Order, the 2007 Order or the 2015 Regulations (“the relevant Regulations”), and

(b)

is not defined differently—

(i)

in these Regulations, or

(ii)

in, or for the purposes of, a provision in Chapter 1 of Part 1 to PSPJOA 2022,

has, in relation to the scheme established by the relevant Regulations, the meaning given in those Regulations.

(5)

In these Regulations, a reference to a provision of the PSP Directions 2022 is a reference to that provision as amended from time to time.