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 FPS

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

PART 7Provision about special cases

CHAPTER 1Ill-health retirement

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

(1)

Paragraph (2) applies where—

(a)

A remedy member (“M”) is a FPS 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 FPS,

(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 FPS, 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 FPS;

(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 FPS.

(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 Part H of the FPS by virtue of which M became entitled to an ill-health award under the FPS;

(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.