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

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PART 7Provision about special cases

CHAPTER 1Ill-health retirement

F1Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 2007 scheme51A.

(1)

Paragraph (2) applies where a 2007 IHR member ( “M”) is—

(a)

a special member, and

(b)

either—

(i)

a full protection member, or

(ii)

a tapered protection member whose entitlement to an ill-health award was assessed before the transition date (as defined in Part 1 of F2schedule 1 of the 2007 Order).

(2)

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

(a)

where it was determined that M was entitled to a lower tier award, 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,

(b)

where it was determined that M was entitled to a lower tier and to a higher 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 reformed scheme, and

(ii)

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 (“M”) is—

(i)

a special member of the 2007 scheme, and

(ii)

a transition member,

(b)

M’s entitlement to an ill-health award was assessed under the reformed scheme, and

(c)

it was determined in accordance with that regulation that—

(i)

M was not entitled to either a lower tier or a higher tier award, or

(ii)

M was entitled to a lower tier award.

(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 either a lower tier or a higher 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 rule 2 of Part 3 of Schedule 1 to the 2007 Order, and

(ii)

whether M would, at the time of the original decision, have met the criteria to be entitled to a higher tier award under rule 2 of Part 3 of Schedule 1 to the 2007 Order,

(b)

where it was determined that M was entitled to a lower tier award, whether M would, at the time of the original decision, have met the criteria to be entitled to a higher tier award under rule 2 of Part 3 of Schedule 1 to the 2007 F3Order.

(5)

An 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 141 of the 2015 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 F4Part 11 of the 2015 Regulations.

(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 rule 2 of Part 3 of Schedule 1 to the 2007 Order by virtue of which M became entitled to an ill-health award under the 2007 scheme,

(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—

(i)

M became entitled to an ill-health award under the reformed scheme, or

(ii)

it was determined that M was not entitled to a lower tier or a higher tier award under the reformed scheme.