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 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 1992 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

PART 4Provision about divorce and dissolution arrangements

CHAPTER 1Pension credit and pension debit members

SECTION 1Application and interpretation of Chapter 1

Application and interpretation of Chapter 1
17.

(1)

This Chapter applies in relation to—

(a)

a pension credit member (“C”),

(b)

the corresponding pension debit member (“D”), and

(c)

the pension sharing agreement or pension sharing order by virtue of which C became a pension credit member in relation to D’s remediable service as a firefighter (the “relevant pension sharing arrangement”).

(2)

In this Chapter—

appropriate person” means—

(a)

D, or

(b)

where D is deceased, D’s personal representatives;

C” means the pension credit member mentioned in paragraph (1)(a);

cash equivalent” means an amount calculated in accordance with regulations made under section 30 of WRPA 199917;

corresponding pension debit member” means the member referred to in sub-paragraph (c) of the definition of “pension credit member”;

D” means the corresponding debit member mentioned in paragraph (1)(b);

pension credit member” means a member of a firefighters‘ pension scheme who has rights under the scheme—

(a)

which are attributable (directly or indirectly) to a pension credit18;

(b)

which arise by virtue of a pension sharing arrangement with a transfer day on or after 1 April 2015, and

(c)

the value of which was determined (to any extent) by reference to the value of benefits payable in respect of the remediable service as a firefighter of another member;

pension sharing agreement” means an agreement to which section 28 of WRPA 1999 applies in relation to a pension credit member and the corresponding pension debit member;

pension sharing order” means the order or provision by virtue of which section 29 of WRPA 1999 applies in relation to a pension credit member and the corresponding pension debit member;

relevant pension sharing arrangement” has the meaning given in paragraph (1)(c);

remediable relevant benefits” means the benefits or future benefits described in section 29(4) and (5) of WRPA 1999 to which D is entitled by virtue of remediable shareable rights;

remediable shareable rights” means D’s shareable rights secured by virtue of D’s remediable service as a firefighter during the period beginning on 1 April 2015 and ending on the earlier of—

(a)

the day before the transfer date, or

(b)

the last day of D’s remediable service as a firefighter;

shareable rights” has the meaning given in section 27(2) of WRPA 1999;

transfer day” means the day on which the relevant pension sharing arrangement takes effect;

valuation day” has the meaning given in section 29(7) of WRPA 1999.

17

In accordance with section 110(1) of the PSPJOA 2022, “WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30).

18

See section 19(7) of the PSPJOA 2022 for the meanings of “pension debit” and “pension credit”.