Legislation – The Firefighters’ Pensions (Remediable Service) Regulations 2023

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Introduction

Part 1
Introductory provisions

1 Citation, commencement and extent

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 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 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 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 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 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 Miscellaneous special cases

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
Immediate detriment cases

56 Treatment of immediate detriment cases

Part 9
Liabilities and payment

Chapter 1 Application of Part 9

57 Application of Chapters 1, 2 and 3

Chapter 2 Interest, compensation and netting off

58 Interest

59 Indirect compensation

60 Applications for compensation or indirect compensation

61 Netting off

Chapter 3 Reduction and waiver of liabilities

62 Requirement to reduce liabilities by tax relief amounts

63 Power to reduce or waive amounts owed by a person to the scheme manager

64 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

Chapter 4 Payment of net liabilities

65 Application of Chapter 4

66 Payment of amounts owed to the scheme manager

67 Payment of amounts owed to a person

SCHEDULES

Schedule Eligible decision-makers for deceased members

Signature

Explanatory note

Part 1Introductory provisions

Interpretation2.

(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 1992 scheme” means the scheme established by that Order;
the 2006 Order” means the Firefighters’ Pension Scheme (England) Order 20064, and “the 2006 scheme” means the scheme established by that Order;
the 2014 Regulations” means the Firefighters’ Pension Scheme (England) Regulations 20145;
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 1st October 2023, was—

(a)

an active or deferred member7 in relation to that service, and

(b)

is not a pensioner member8 in relation to that service;

eligible child”, in relation to—

(a)

the 1992 scheme, means a person entitled to an award under Part D of Schedule 2 to the 1992 Order;

(b)

the 2006 scheme, has the meaning given in rule 6 of Part 4 of Schedule 1 to the 2006 Order;

(c)

the 2015 scheme, has the meaning given in regulation 85 of the 2014 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);

a “firefighters’ pension scheme” means the 1992 scheme, the 2006 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 remediable service as a firefighter who, immediately before 1st 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 2006 scheme is the relevant Chapter 1 legacy scheme9 for the member, and “legacy scheme benefits” means benefits calculated in accordance with that scheme;

member” means an active, deferred, deceased or pensioner, but not a pension credit, member of a firefighters’ pension scheme;

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

the “reformed scheme” means the pension scheme established by the 2014 Regulations, and “reformed scheme benefits” means new scheme benefits10 under the reformed scheme;
remediable service as a firefighter” means, in relation to a member, the member’s remediable service11 in an employment or office that is pensionable service12 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 2006 Order or the 2014 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 of 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.

6

Published on 15 December 2022 and accessible online at https://www.gov.uk/government/publications/public-service-pe nsions-and-judicial-offices-act-2022-treasury-directions. A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London, SW1A 2HQ.

7

See section 109(2) and (4) of PSPJOA 2022 for the meanings of “active member” and “deferred member”.

8

See section 109(3) of the PSPJOA 2022 for the meaning of “pensioner member”.

9

See section 4 of PSPJOA 2022 for the meaning of “the relevant Chapter 1 legacy scheme”.

10

See section 34 of PSPJOA 2022 for the meaning of “new scheme benefits”.

11

See section 1 of PSPJOA 2022 for the meaning of “remediable service”.

12

See section 110(1) of PSPJOA 2022 for the meaning of “pensionable service”.