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

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Introduction

PART 1
Introductory provisions

1 Title, application and coming into force

2 Interpretation

3 Delegation

PART 2
Remediable Service Statements

4 Requirement to provide a remediable service statement

PART 3
Decisions in relation to remediable service

CHAPTER 1 Opted-out service elections

5 Application and interpretation of Chapter 1

6 Election in relation to opted-out service

7 Opted-out service election: additional requirements

8 Opted-out service election: lapse

CHAPTER 2 Immediate choice decision for 2015 scheme or legacy scheme benefits

9 Application and interpretation of Chapter 2

10 Immediate choice decision for 2015 scheme or legacy scheme benefits

11 Immediate choice decision: additional requirements

12 Immediate choice decision: deemed decision

CHAPTER 3 Deferred choice decision for 2015 scheme or legacy scheme benefits

13 Application and interpretation of Chapter 3

14 Deferred choice decision for 2015 scheme or legacy scheme benefits: general

15 Deferred choice decision to be made by M

16 Deferred choice decision to be made by a person other than M

17 Deferred choice decision: additional requirements

18 Deferred choice decision: deemed decision

19 Deferred choice decision: transitional arrangements

PART 4
Provision about divorce and dissolution arrangements

CHAPTER 1 Pension credit and pension debit members

SECTION 1 Application and interpretation of Chapter 1

20 Application and interpretation of Chapter 1

SECTION 2 Pension sharing orders: information provided before 1 October 2023

21 Application and interpretation of Section 2

22 Meaning of “alternative amount”

23 Information provided before 1 October 2023: calculating a remediable credit adjustment

24 Information provided before 1 October 2023: applying a remediable credit adjustment

25 Information provided before 1 October 2023: recalculating D’s reduction of benefit

SECTION 3 Information provided on or after 1 October 2023

26 Application and interpretation of Section 3

27 Information provided on or after 1 October 2023: calculation of pension credits and debits

28 Information provided on or after 1 October 2023: recalculating D’s reduction of benefit

CHAPTER 2 Arrangement on divorce, annulment or dissolution other than a pension sharing order

29 Arrangements other than a pension sharing order: calculating the value of pension benefits

PART 5
Voluntary contributions

30 Treatment of 2015 scheme added pension payments

31 Treatment of legacy scheme added years payments

32 Remedial arrangements to pay voluntary contributions to secure legacy scheme added years

33 Disapplication of restriction on lump sum payments for 2015 scheme added pension

PART 6
Transfers

CHAPTER 1 General

34 Interpretation of Part 6

35 Transferred out remediable service statements

CHAPTER 2 Transfers on a cash equivalent basis

SECTION 1 Transfers before 1 October 2023

36 Transfers out before 1 October 2023

37 Transfers in before 1 October 2023

SECTION 2 Transfers on or after 1 October 2023

38 Application of Section 2

39 Transfers out on or after 1 October 2023

40 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

41 Club transfers out before 1 October 2023

42 Club transfers in before 1 October 2023

SECTION 2 Club transfers on or after 1 October 2023

43 Application of Section 2

44 Club transfers out on or after 1 October 2023

45 Club transfers in on or after 1 October 2023

SECTION 3 Variation of the club transfer application period

46 Variation of the club transfer application period

CHAPTER 4 Treatment of rights secured by virtue of a remediable value

47 Application and interpretation of Chapter 4

48 Remediable value treated as being in the legacy scheme

49 Treatment of rights to benefits secured by virtue of remediable value

50 Benefits already paid in relation to transferred in remediable rights

51 Pension benefits and lump sum benefits in relation to a remediable value

PART 7
Provision about special cases

CHAPTER 1 Ill-health retirement

52 Application and interpretation of Part 7

53 M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme

54 Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 1992 scheme

55 Assessment and reassessment of certain transitional ill-health cases

CHAPTER 2 Miscellaneous special cases

56 Payment of annual allowance tax charges and provision of information

PART 8
Immediate detriment cases

57 Treatment of immediate detriment cases

PART 9
Liabilities and payment

CHAPTER 1 Application of Part 9

58 Application of Part 9

CHAPTER 2 Interest, compensation and netting off

59 Interest

60 Indirect compensation

61 Applications for compensation or indirect compensation

62 Netting off

CHAPTER 3 Reduction and waiver of liabilities

63 Requirement to reduce liabilities by tax relief amounts

64 Waiver of amounts owed by a relevant survivor to the scheme manager

65 Waiver of amounts owed by a relevant separated person to the scheme manager

66 Power to reduce or waive amounts owed by a personal representative to the scheme manager

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

CHAPTER 4 Payment of net liabilities

68 Application and interpretation of Chapter 4

69 Payment of amounts owed to the scheme manager

70 Payments 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—

the PSPJOA 2022” (“DPGCSB 2022”) means the Public Service Pensions and Judicial Offices Act 2022;

the 1992 Order” (“Gorchymyn 1992”) means the Firemen’s Pension Scheme Order 19923 and “the 1992 scheme” (“Cynllun 1992”) means the pension scheme set out in Schedule 2 to that Order as it has effect in Wales;
the 2007 Order” (“Gorchymyn 2007”) means the Firefighters’ Pension Scheme (Wales) Order 20074 and “the 2007 scheme” (“cynllun 2007”) means the pension scheme set out in Schedule 1 to those Regulations;
the 2015 Regulations” (“Rheoliadau 2015”) means the Firefighters’ Pension Scheme (Wales) Regulations 20155, “the 2015 scheme” means the pension scheme set out in those Regulations, and—

(a)

2015 scheme benefits” means benefits under the 2015 Regulations;

(b)

2015 scheme service”, in relation to a member, means the member’s remediable service in an employment that is pensionable service under the 2015 Regulations (whether or not by virtue of section 2(1) of the PSPJOA 2022);

the PSP Directions 2022” (“Cyfarwyddydau PGC 2022”) means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 20226;

death benefit” (“budd marwolaeth”) means a benefit payable under a firefighters’ pension scheme in relation to member of that scheme who has died;

deferred choice decision” (“penderfyniad dewis gohiriedig”) has the meaning given in regulation 14(1);

deferred choice decision-maker” (“penderfynwr dewis gohiriedig”) means the person who may make a deferred choice election decision under regulation 14(2);

deferred choice member” (“aelod dewis gohiriedig”) means a member with remediable service who is not an immediate choice member;

end of the section 10 election period” (“diwedd y cyfnod dewisiad adran 10”), 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 15(3)(b);

(b)

where a person other than the member is the deferred choice decision-maker, regulation 16(3)(b);

a “firefighters’ pension scheme” (“cynllun pensiwn diffoddwyr tân”) means the 1992 scheme, the 2007 scheme or the 2015 scheme;

immediate choice decision” (“penderfyniad dewis ar unwaith”) has the meaning given in regulation 10(1);

immediate choice decision-maker” (“penderfynwr dewis ar unwaith”) means the person who may make an immediate choice decision under regulation 10(2);

immediate choice member” (“aelod dewis ar unwaith”) means a member with remediable service who, immediately before 1 October 2023, was deceased or entitled to the present payment of a pension, other than a deferred choice pension, under the 1992 scheme, the 2007 scheme or the 2015 scheme; and “deferred choice pension” (“pensiwn dewis gohiriedig”) means a pension the rate of which—

(a)

is not determined (to any extent) by reference to the member’s remediable service, and

(b)

is not affected by the coming into force of section 2(1) of the PSPJOA 2022;

the “legacy scheme” (“cynllun gwaddol”), in relation to a member’s remediable service, means whichever of the 1992 scheme or 2007 scheme is the relevant Chapter 1 legacy scheme7 for the member, and—
  1. (a)

    legacy scheme benefits” means benefits calculated in accordance with that scheme;

  2. (b)
    legacy scheme service” means a member’s remediable service8 in an employment that is pensionable under the legacy scheme (whether or not by virtue of section 2(1) of the PSPJOA 2022);
member” (“aelod”) means an active, deferred, deceased, pension credit or pensioner member9 of a firefighters’ pension scheme;

opted-out service election” (“dewisiad gwasanaeth a optiwyd allan”) has the meaning given in regulation 6(1);

remediable service” (“gwasanaeth rhwymedïol”) means, in relation to a member, the member’s remediable service in an employment that is pensionable service under a firefighters’ pension scheme;

remedy member” (“aelod rhwymedi”) means a deferred choice member or an immediate choice member;

section 6 election” (“dewisiad adran 6”) has the meaning given in regulation 10(1)(a);

section 10 election” (“dewisiad adran 10”) has the meaning given in regulation 14(1)(a).

(2)

For the purposes of these Regulations, a reference in the PSPJOA 2022 to section 2(1) of that Act coming into force is 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, section 109 or section 110 of the 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, section 109 or section 110 of the PSPJOA 2022,

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

Annotations:
Commencement Information

I1Reg. 2 in force at 1.10.2023, see reg. 1(3)