Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.
200 provisions
71A Option to commute part of an equivalent amount
(1) A member who becomes entitled to the immediate payment of an equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the 1992 Scheme lower tier ill-health pension may opt under this regulation to exchange part of the pension for a lump sum.
(2) The option may only be exercised—
(a) by written notice to the scheme manager which sets out the amount to be commuted; and
(b) before the first payment of the equivalent amount to the NFPS lower tier ill-health pension or to an equivalent amount to the 1992 Scheme lower tier ill-health pension is made.
(3) Where the person is entitled to the immediate payment of an equivalent amount to the NFPS lower tier ill-health pension and exercises the option to commute under this regulation, the lump sum is calculated—
(a) in the case of a person who is a connected member of the NFPS in accordance with paragraphs (2) and (4) of rule 9 (commutation : general) of Part 3 of the NFPS, and
(b) in the case of a person who is a connected special member of the NFPS in accordance with paragraphs (2A), (4) and (4A) of rule 9 of Part 3 of that Scheme.
(4) Where the person is entitled to the immediate payment of an equivalent amount to the 1992 Scheme lower tier ill-health pension and exercises the option to commute under this regulation, the lump sum is calculated in accordance with rule B7 (commutation-general provision) of the 1992 Scheme.
(1) This regulation applies in relation to a retirement earned pension payable in respect of a member’s pensionable service under this scheme.
(2) An active member or deferred member may elect to allocate up to a third of the amount of the annual rate of any of the member’s retirement pensions under this scheme to a beneficiary (“allocation election”).
(3) The beneficiary of an allocation election must be a person who, when the allocation election is made is—
(a) the spouse, civil partner or cohabiting partner of the active member or the deferred member; or
(b) with the consent of the scheme manager, any other person who is substantially dependent on the active member or deferred member and would have been a dependant of the member for the purposes of paragraph 15(2) or (3) of Schedule 28 to FA 2004 if the member had died when the election was made.
(4) The scheme manager may withhold consent under paragraph (3)(b) if the scheme manager is not satisfied that the person is substantially dependent on the active member or deferred member.
(5) If a member wishes to allocate pension to more than one beneficiary, a separate election must be made in respect of each beneficiary.
(6) Where more than one portion of a particular pension is allocated, the total of the allocated portions of that pension must not exceed the portion of that pension retained by the active or deferred member.
(7) If paragraph (8) applies, the member may elect to allocate only so much of the pension (after subtracting the commutation amount, if any) that exceeds the guaranteed minimum, multiplied by such factor as is indicated for a person of the member’s description in tables provided by the scheme manager having regard to actuarial guidance.
(8) This paragraph applies if the member has a guaranteed minimum under section 14 (earner’s guaranteed minimum) of PSA 1993 in relation to the whole or part of a pension as a result of receipt by this scheme of a transfer payment from another pension scheme in respect of which the member had such a guaranteed minimum.
(1) When an active or deferred member intends to make an allocation election, that member must—
(a) satisfy the scheme manager that that member is in good health and has a normal life expectancy; and
(b) give the scheme manager written notice of an allocation election specifying—
(i) the portion,
(ii) the name and address of the beneficiary,
(iii) the sex of the beneficiary, and
(iv) the date of birth of the beneficiary.
(2) The notice of allocation, which may be sent by post, must be given not earlier than two months before the pension comes into payment.
(3) Where the requirements in paragraphs (1) and (2) have been satisfied, the scheme manager must notify the member that it has accepted the allocation election.
(4) An election has no effect if the member or the beneficiary dies before the notice of allocation takes effect.
(1) If an allocation election takes effect, the member’s retirement pension is reduced accordingly.
(2) If a notice of allocation takes effect, it does so on the day on which the retirement pension comes into payment.
(3) Where a notice of allocation has taken effect, and the beneficiary survives the pensioner, the scheme manager must, from the date of the pensioner’s death, pay the beneficiary a pension for life (“allocated pension”) of an amount determined by the scheme manager in accordance with actuarial guidance in force when the notice of allocation takes effect, having regard to—
(a) the amount of retirement pension allocated under the election; and
(b) the age of the pensioner and beneficiary at the date when the notice of allocation was given.
(4) Where more than one portion of a member’s retirement pension has been allocated, a separate calculation must be made under paragraph (3) in respect of each allocation.
(5) Where—
(a) a notice of allocation has taken effect; and
(b) the beneficiary pre-deceases the pensioner,
the scheme manager must pay to the pensioner (distinguishing it from any other pension payable to that pensioner) the portion of pension that had been allocated (“the failed allocation pension”).
(6) Where paragraph (5) applies, the pensioner is not entitled to recover from the scheme manager the amount of any deduction made in respect of the failed allocation pension.
(7) An allocation ceases to have effect for the purposes of this regulation if it would result in a pension being paid under this regulation to a beneficiary who is neither—
(a) the member’s spouse or civil partner or cohabiting partner on—
(i) the date on which the member becomes entitled to the pension, or
(ii) when the member dies; nor
(b) a dependant of the member for the purposes of paragraph 15(2) or (3) of Schedule 28 to FA 2004 when the member dies.
(1) The amount of allocated pension payable to the beneficiary of an allocation election may be adjusted in a manner determined by the scheme manager if—
(a) the member who made the allocation election dies after reaching the age of 75; and
(b) on the death of the member, the amount of allocated pension payable to the beneficiary does not qualify as a dependants’ scheme pension under section 167 (the pension death benefit rules) of FA 2004.
(2) In this regulation, “allocated pension” has the same meaning as that given in regulation 74(3) (effect of allocation).
(1) For the purposes of these Regulations, a person is a surviving partner in relation to a member if, at the date of the member’s death, that person is—
(a) the spouse or civil partner of the member;
(b) cohabiting with the member and—
(i) is not married or in a civil partnership with that member, and
(ii) is not the spouse or civil partner of any other person, and
(iii) could enter into a marriage or civil partnership under the law of England and Wales with the member but has not done so,
(iv) is financially dependent on the scheme member, or is, with the scheme member, in a state of mutual financial dependency, and
(v) is in a long-term relationship with the scheme member.
(2) In paragraph (1) “long–term relationship” means a relationship that has continued for a period of at least two years ending with the date on which the question of the person’s status in relation to the member falls to be considered, or such shorter period as the scheme manager may in any particular case think fit.
(3) In these Regulations, “cohabiting partner” means a person who satisfies the requirements in paragraph (1)(b).
For the purposes of these Regulations, the “initial period” is the period of 13 weeks commencing on the day after the death of the member during which a bereavement pension may be payable to any surviving partner or eligible child.
78 Surviving partner’s pension payable on death of active member
(1) This regulation applies in relation to the surviving partner of a member who dies if, at the date of death, the member is an active member and has qualifying service of at least three months.
(2) A surviving partner to whom this regulation applies is entitled to a surviving partner’s pension.
(3) Subject to paragraph (4) and regulation 82 (reduction of pensions in cases of wide age disparity), the annual rate of the surviving partner’s pension is an amount equal to half the pension which the member would have been entitled to draw if the member had retired on the grounds of ill-health with the award of a higher tier ill-health pension on the date of the member’s death.
(4) Where the member referred to in paragraph (1) was a transition member who had additional pension benefit under rule 7A or 7B of Part 3 of the NFPS or additional pension benefit under rule B5B or B5C of the 1992 Scheme, half the amount of additional pension benefit is added to the amount of the annual rate of the surviving partner’s pension referred to in paragraph (3).
79 Surviving partner’s pension payable on death of deferred member
(1) This regulation applies in relation to the surviving partner of a member who at the date of death is a deferred member.
(2) A surviving partner to whom this regulation applies is entitled to a surviving partner’s pension.
(3) Subject to regulation 82 (reduction in pensions in cases of wide age disparity), the annual rate of surviving partner’s pension is an amount equal to half of the sum of the provisional amount of deferred pension specified in the deferred member’s account and the amount of the added pension (if any) specified in the added pension account.
80 Surviving partner’s pension payable on death of pensioner member
(1) This regulation applies in relation to the surviving partner of a member (P) who at the date of death is a pensioner member.
(2) A surviving partner to whom this regulation applies is entitled to a surviving partner’s pension.
(3) Subject to regulation 82 (reduction in pensions in cases of wide age disparity), the annual rate of the surviving partner’s pension is equal to half the amount of the annual rate of the retirement pension payable to P immediately before P’s death.
(4) Where an early payment reduction had been made on P’s retirement, the amount in paragraph (2) is half of the amount of retirement pension that would have been payable to P if that reduction had not been made.
(1) Subject to paragraph (2), the surviving partner of an active member, or a pensioner member, is entitled to a bereavement pension for the initial period.
(2) The surviving partner of an active member is only entitled to a bereavement pension if the active member had at least three months qualifying service.
(3) If the member was an active member at the date of the member’s death, the weekly amount of the bereavement pension payable under paragraph (1) is equal to the difference between the weekly amount of pensionable pay which the member was paid at the date of the member’s death or, where the member was treated as receiving assumed pensionable pay, the weekly amount of assumed pensionable pay, and the weekly amount of the surviving partner’s pension.
(4) If the member was a pensioner member at the date of the member’s death, the weekly amount of the bereavement pension payable under paragraph (1) is equal to the difference between the weekly amount of the pension to which the member was entitled at the date of the member’s death, and the weekly amount of the surviving partner’s pension.
82 Reduction in pensions in cases of wide age disparity
(1) This regulation applies if on the death of a member of this scheme, a surviving partner’s pension is payable to a person who is more than 12 years younger than the member.
(2) The annual rate of that pension is reduced by the lower of—
(a) 50% of the amount of the annual rate of the pension so calculated; or
(b) 2.5×(N−12)% of that amount,
where N is the number of whole years by which the surviving partner is younger than the member.
(1) If a person who is the surviving spouse or civil partner of a deceased active, deferred or pensioner member has a guaranteed minimum under section 17 of PSA 1993 in relation to benefits in respect of the deceased member under this scheme—
(a) nothing in these regulations permits or requires anything that would cause requirements made by or under that Act in relation to such a person and such a person’s rights under a scheme not to be met in the case of the person;
(b) nothing in these regulations prevents anything from being done which is necessary or expedient for the purposes of meeting such requirements in the case of the person.
(2) Paragraphs (3) and (4) are without prejudice to the generality of paragraph 1.
(3) This paragraph applies if apart from this regulation—
(a) no pension would be payable to the surviving partner under this Part; or
(b) the weekly rate of the pensions payable would be less than the guaranteed minimum.
(4) If paragraph (3) applies—
(a) a pension the weekly rate of which is equal to the guaranteed minimum is payable to the surviving partner for life or, as the case may be, pensions the aggregate weekly rate of which is equal to the guaranteed minimum are so payable; or
(b) if paragraph (3)(b) applies, the pensions payable are increased to the amount specified in paragraph (a).
(5) Paragraph (4) does not apply to a pension—
(a) that is forfeited—
(i) as a result of a conviction for treason, or
(ii) in a case where the relevant offence under regulation 171 (forfeiture: offences committed by members, surviving partners or eligible children) falls under paragraph (b) of the definition in that regulation of “relevant offence” ...; or
(b) where that pension is commuted under regulation 167 (commutation of small pensions) where the conditions in regulation 60 of the Occupational Pension Schemes (Contracting-out) Regulations 1996 are met.
(1) If a member, who has three months qualifying service, dies leaving an eligible child, an eligible child’s pension and, depending on the deceased member’s circumstances, a bereavement pension is payable in respect of the child.
(2) An eligible child’s pension is not payable in respect of any period before a child’s birth.
(3) If the person ceases to be an eligible child after the date of the member’s death, the pension ceases to be payable unless and until the child becomes an eligible child again, but, if the child does not cease to be an eligible child, the pension is payable for life.
(1) In these Regulations, “child”, in relation to a deceased member, means—
(a) a natural child, step-child or adopted child of the member; or
(b) the natural child, step-child or adopted child of the member’s spouse, civil partner or cohabiting partner; or
(c) any natural child of the member who was born after the member’s death and with whom the child’s mother was pregnant at the date of the member’s death.
(2) A child of the deceased member is an “eligible child” if—
(a) the child was at the date of the deceased member’s death financially dependent on the deceased member;
(b) the child is not married or in a civil partnership; and
(c) the child satisfies any of the conditions A to C.
(3) Condition A is that the person is under the age of 18.
(4) Condition B is that the person is in full-time education or on a course of at least one year’s duration and has not reached the age of 23.
(5) Condition C is that the person is dependent on the member at the date of the deceased’s death by reason of permanent incapacity of mind or body.
86 Eligible child’s pension on death of active member
(1) This regulation applies in relation to an eligible child of a member who dies if, at the date of death, the member is an active member and has qualifying service of more than three months.
(2) Subject to paragraph (3), the annual rate of an eligible child’s pension to which this regulation applies is an amount equal to the specified proportion of the pension which the member would have been entitled to draw if the member had retired on the grounds of ill-health with the award of a higher tier ill-health pension on the date of the member’s death.
(3) Where the member referred to in paragraph (1) was a transition member who had additional pension benefit under rule 7A or 7B of Part 3 of the NFPS or additional pension benefit under rule B5B or B5C of the 1992 Scheme, the amount of the additional pension benefit is added to the amount of the higher tier ill-health pension referred to in paragraph (2).
87 Eligible child’s pension payable on death of deferred member
(1) This regulation applies in relation to an eligible child of a member who dies if, at the date of death, the member is a deferred member.
(2) The annual rate of an eligible child’s pension is an amount equal to the specified proportion of the sum of the provisional amount of deferred pension specified in the deferred member’s account and the amount of the added pension (if any) specified in the added pension account.
88 Eligible child’s pension payable on death of pensioner member
(1) This regulation applies in relation to an eligible child of a member who dies if, at the date of death, the member is a pensioner member (P).
(2) Subject to paragraph (3), the annual rate of an eligible child’s pension is an amount equal to the specified proportion of the amount of retirement pension payable to P immediately before P’s death.
(3) Where an early payment reduction had been made on P’s retirement, the amount in paragraph (2) is the specified proportion of the amount of retirement pension that would have been payable if that reduction had not been made.
(1) The specified proportion is one quarter where there is one eligible child at the date of the member’s death.
(2) If there is more than one eligible child at the date of the member’s death the specified proportion is half of the pension mentioned in regulations 86 (eligible child’s pension on death of active member), 87 (eligible child’s pension payable on death of deferred member) and 88 (eligible child’s pension payable on death of pensioner member) divided by the number of eligible children so that each eligible child receives an equal share.
(3) If a person ceases to be an eligible child, that person’s pension will cease to be paid and where there is still more than one eligible child, the amount of that pension must be distributed between the remaining eligible children (if any).
90 Increase in eligible child’s pension where there is no surviving partner
(1) This regulation applies if at the date of the member’s death there was no person who was entitled to a surviving partner’s pension.
(2) If this regulation applies and there is an eligible child, that child is also entitled to the amount of pension in accordance with paragraphs (3) or (4) which the surviving partner would have received—
(a) under regulation 78 (surviving partner’s pension payable on death of active member) if the member (P) was an active member at the date of P’s death;
(b) under regulation 79 (surviving partner’s pension payable on death of deferred member) if P was a deferred member at the date of P’s death;
(c) under regulation 80 (surviving partner’s pension payable on death of pensioner member) if P was a pensioner member at the date of P’s death.
(3) If there is only one eligible child, that child receives an additional amount equal to the amount ascertained in accordance with paragraph (2).
(4) If there is more than one eligible child at the date of P’s death, the amount ascertained in accordance with paragraph (2) is divided between the number of eligible children so that each eligible child receives an equal share.
(5) If a person ceases to be an eligible child, that person’s share of the amount ascertained in accordance with paragraph (2) will cease to be paid and the share must be distributed between the remaining eligible children (if any).
91 Increase in eligible child’s pension where member was pension debit member
If the member’s benefits were at the date of death subject to a reduction under section 31 of the WRPA, any eligible child’s pension must be calculated as though that reduction had not been made.
(1) If a surviving partner’s pension is not payable on the death of the member, a bereavement pension is payable to an eligible child who is entitled to an eligible child’s pension on the death of an active member or a pensioner member.
(2) If the surviving partner dies before the end of the initial period and a bereavement pension was payable to the surviving partner, a bereavement pension is payable to any eligible child for the remaining part of the initial period or until the child ceases to be eligible for an eligible child’s pension if that is earlier.
(3) If the member was an active member at the date of the member’s death, the weekly amount of the bereavement pension payable under paragraphs (1) or (2) is equal to the difference between the weekly amount of pensionable pay which the member was paid at the date of the member’s death or, where the member was treated as receiving assumed pensionable pay, the weekly amount of assumed pensionable pay, and the weekly amount of the eligible child’s pension.
(4) If the member was a pensioner member, the weekly amount of the bereavement pension payable under paragraphs (1) or (2) is equal to the difference between the weekly amount of the pension to which the member was entitled at the date of the member’s death, and the weekly amount of the eligible child’s pension.
(5) If there is more than one eligible child, the weekly amount of the bereavement pension payable under paragraphs (1) or (2) is divided by the number of eligible children so that each receives an equal share.
(6) If a person ceases to be an eligible child before the end of the initial period, that person’s share of the bereavement pension will cease to be paid and the share will be distributed between the remaining eligible children (if any).
(1) In this Chapter, “final pay” means the greater of the following amounts—
(a) the amount of the member’s pensionable pay during the member’s continuous period of pensionable service in the period of 365 days ending with the last day of pensionable service; and
(b) the amount of the member’s pensionable pay during the member’s continuous period of pensionable service in the period of three years ending with the last day of pensionable service, divided by three.
(2) If the member’s continuous period of pensionable service was less than 365 days, the amount in paragraph (1)(a) is an amount equal to the member’s annualised final pay.
(3) For the purpose of determining which of the amounts mentioned in paragraph (1) is the greater—
(a) if the member’s continuous period of pensionable service was less than three years the amount in paragraph (1)(b) is the total pensionable pay received for that service divided by the number of years in pensionable service calculated in accordance with regulation 182 (calculation of periods of membership and service); and
(b) if a member is treated as receiving assumed pensionable pay for any period included in paragraph (1)(a) or (1)(b), pensionable pay in this regulation includes that assumed pensionable pay.
(4) But if the continuous period of pensionable service includes the day 29th February, paragraphs (1)(a) and (2) have effect with the substitution for “365” of “366”.
(5) Where the member referred to in paragraph (1) is a transition member and was in pensionable service under the 1992 Scheme or the NFPS, as the case may be, during the period referred to in paragraph (1)(a) or (1)(b) and service from that scheme is included in the qualifying service for the pension account in respect of which the lump sum death benefit is paid—
(a) pensionable pay in paragraph (1)(a) or (1)(b) includes average pensionable pay construed in accordance with rule G1 where the person was a member of the 1992 Scheme or pensionable pay under rule 1 or rule 2 of Part 11 of the NFPS where the person was a firefighter or special firefighter member of the NFPS, and
(b) pensionable service includes pensionable service construed in accordance with rule F1, where the person was a member of the 1992 Scheme or pensionable service construed in accordance with rules 2 to 5 of Part 10 of the NFPS.
(1) For the purpose of this Chapter, a member’s annualised final pay is FP x 365/N where—
(a) FP is the member’s pensionable pay during the member’s continuous period of pensionable service; and
(b) N is the number of days in that period.
(2) But if the continuous period of pensionable service includes the day 29th February, paragraph (1) has effect with the substitution for “365” of “366”.
The scheme manager may, at its absolute discretion, pay any lump sum death benefit payable under this Chapter to or for the benefit of the member’s nominee, personal representatives or any person appearing to the scheme manager to have been a relative or dependent of the member.
(1) If an active member dies, the scheme manager must pay a lump sum death benefit.
(2) The amount of the lump sum death benefit is an amount equal to three times the amount of the member’s final pay.
(3) Where an active member has more than one active member’s account, a lump sum death benefit is payable in respect of each of those accounts.
(4) Where the active member’s account in respect of which the lump sum death benefit will be paid included pensionable service reckonable under rule F1 of the 1992 Scheme as qualifying service and a dependent relative’s gratuity has been paid under rule E3 of the 1992 Scheme or the payment of the balance of contributions to estate has been paid under rule E4 of the 1992 Scheme those amounts must be deducted from the amount of lump sum death benefit payable under this regulation.
(1) This regulation applies if a pensioner member dies within five years of the pension coming into payment.
(2) If this regulation applies, the scheme manager must pay a lump sum death benefit.
(3) The amount of the lump sum death benefit is equal to—
(a) the total annual amount of the member’s pensions, multiplied by five; less
(b) the total amount of any pension payments made to the member under this scheme.
(4) In paragraph (3)(a), “total annual amount of the member’s pensions” means the total of the annual rate of the retirement pension shown in the member’s pension accounts calculated as if the beginning date for that pension were the date of the member’s death.
(5) For the purpose of this regulation any amounts paid or payable to or in respect of the member in the capacity of a pension credit member are disregarded.
Where a person (P) at the time of P’s death was a pensioner member of this scheme and an active member of this scheme, the amount of the lump sum death benefit payable is the greater of the amount of lump sum death benefit payable under regulation 96 (lump sum payable on the death of active member) and the amount of the lump sum death benefit payable under regulation 97 (lump sum payable on the death of a pensioner member).
99 Lump sum payable on death of pension credit member
(1) If a pension credit member dies before any benefits derived from a pension credit have become payable to the member, the scheme manager must pay a lump sum death benefit in accordance with paragraph (2).
(2) The amount of the lump sum death benefit that is payable under paragraph (1) is equal to the product of 2.25 and the annual rate of the pension credit member’s pension to which that member would have been entitled if that member had been entitled to the immediate payment of the pension at the date of death.
(3) If a pension credit member dies within five years of the pension credit member’s pension becoming payable, and before attaining the age of 75, the scheme manager must pay a lump sum death benefit in accordance with paragraph (4).
(4) The amount of the lump sum death benefit that is payable under paragraph (3) is the difference between—
(a) the amount that is five times the amount of the pension credit member’s pension; and
(b) the instalments of pension that have been paid.
(5) In paragraph (4), “amount of the pension credit member’s pension” means the annual amount of that pension at the date the pension credit member’s pension came into payment.
(6) If the deceased member was a pension credit member entitled to two or more pension credits, the lump sum death benefits under this scheme are payable in respect of the member as if the member were two or more members, each being entitled to one of the pension credits.
(1) A surviving partner’s pension or eligible child’s pension is payable from the day after the date of the member’s death.
(2) An eligible child’s pension payable in respect of an eligible child aged under 18 must be paid to such other person as the scheme manager determines and the scheme manager must require the person to apply it for the eligible child’s benefit in accordance with the scheme manager’s directions.
101 Surviving partner’s pensions and eligible child’s pensions: suspension and recovery
(1) This regulation applies if—
(a) on a member’s death a pension has been awarded and paid under this Part; and
(b) it later appears to the scheme manager that the member or the person to whom the pension has been paid made a false declaration or deliberately suppressed a material fact in connection with the award.
(2) The scheme manager may—
(a) cease paying the pension; and
(b) recover any payment made under the award.
(3) Paragraph (2) does not affect the scheme manager’s right to recover a payment or overpayment under any other provision where the scheme manager considers it appropriate to do so.
102 Provisional awards of eligible child’s pensions: later adjustments
(1) This regulation applies where after the death of an active member, deferred member or pensioner member—
(a) a pension is paid in respect of one or more persons under this Part on the basis that they were eligible children as at the date of the member’s death and that there were then no other eligible children; and
(b) subsequently it appears—
(i) that a person in respect of whom such a pension has been paid was not an eligible child on the date of death,
(ii) that a further person was an eligible child, or
(iii) that a child who was born after the member’s death is an eligible child.
(2) The scheme manager may make such adjustments in the amount of the pensions payable in respect of the children in question as are required in view of the facts as they subsequently appear and these adjustments may apply retrospectively.
(3) Paragraph (2) does not affect the scheme manager’s right to recover a payment or overpayment in any case where the scheme manager considers it appropriate to do so.
103 Adjustment of eligible child’s awards consequent on re-instatement of pension benefits
(1) This regulation applies where a person (P) who would be eligible to receive benefits as a surviving partner or eligible child following the death of an active member, deferred member or pensioner member, has been convicted of the murder or manslaughter of that member and that conviction has subsequently been quashed on appeal.
(2) If P is then eligible to receive a surviving partner’s pension, any increase in an eligible child’s pension under regulation 90 (increase in eligible child’s pension where there is no surviving partner) ceases to be payable from the date on which the conviction is quashed.
(3) If P is then eligible to receive an eligible child’s pension, and if more than one person is receiving an eligible child’s pension on the day before the conviction is quashed, the amount of each eligible child’s pension is reduced from the date on which the conviction is quashed to an amount of the eligible child’s pension determined according to the specified proportion which would have applied to that number of eligible children.
104 Adjustment of benefits to comply with FA 2004 where members die over 75
(1) This regulation applies if—
(a) a member dies after reaching the age of 75; and
(b) apart from this regulation, any part of a pension to which any person becomes entitled under this Part on the death would not qualify as a dependants’ scheme pension for the purposes of section 167 of FA 2004 (the pension death benefit rules).
(2) The benefit payable to the person may be adjusted in such manner as is determined by the scheme manager so that it qualifies as a dependants’ scheme pension for the purposes of section 167 of FA 2004.
105 Entitlement to pension credit members’ pension
(1) A pension credit member (P) of this scheme is entitled to the immediate payment of a pension credit member’s pension under this scheme if—
(a) P has reached deferred pension age;
(b) the pension sharing order under which P is entitled to the pension credit has taken effect; and
(c) P has claimed payment of the pension.
(2) If P is entitled to two or more pension credits, P is entitled to a pension credit member’s pension in respect of each pension credit.
106 Annual rate of pension credit member’s pension
The annual rate of a pension credit member’s pension is calculated by—
(a) taking the amount of credited pension specified in the pension credit member’s account; and
(b) subtracting the commutation amount (if any) specified in that account in relation to that amount.
The benefits to which a pension debit member is entitled under these Regulations are subject to the reduction of the relevant amount calculated in accordance with regulation 54 (establishment of pension credit member’s account).
Benefits that are attributable (directly or indirectly) to a pension credit may not be aggregated with any other benefit to which the pension credit member is entitled under this scheme.
(1) A pension credit member who becomes entitled to payment of a pension credit member’s pension under this scheme may opt to exchange part of the pension for a lump sum.
(2) The option may only be exercised by notice —
(a) to the scheme manager not earlier than four months before the later of—
(i) the date on which the pension sharing order comes into effect, or
(ii) the date on which the person attains deferred pension age;
(b) in such form as the scheme manager requires; and
(c) before the first payment of the pension is made.
(3) If a pension credit member exercises the option under this regulation, for every £1 by which the amount of the member’s annual rate of pension is reduced, the member is to be paid a lump sum of £12.
(4) The commuted portion must not exceed one quarter of the amount of the pension credit member’s pension.
(5) A pension credit member may not exchange pension for a lump sum under this regulation to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 (pension scheme etc.) of FA 2004 (see section 241 of that Act).
(6) This regulation does not apply if the pension debit member from whose rights the pension is derived received a lump sum under Part 5 (retirement benefits) before the date on which the pension sharing order takes effect.
(1) Subject to regulations 111 to 113 (contributions during absences), an active member of this scheme must pay contributions to the scheme in respect of a scheme employment at the contribution rate applicable to the annual pensionable pay that member is receiving in the pay period in which 1st April falls for that employment (or in the case of an active member whose membership commences after 1st April in any year, on the annual pensionable pay the member receives at the commencement of that membership).
(2) The contribution rate applicable to a scheme employment is as specified in the following table, with the contribution rate specified in the second column ... to be considered applicable to the band of pensionable pay specified in the first column into which the active member’s annual pensionable pay, rounded down to the nearest whole pound, falls:
For each scheme year beginning on or after 1st April 2026
Annual pensionable pay thresholds | Contribution rate applied to annual pensionable pay
Up to £36,130 | 11.09%
£36,131 to £45,507 | 12.59%
£45,408 to £66,908 | 14.09%
£66,909 to £190,691 | 15.59%
£190,692 or more | 17.09%.
(2A) The figures in the column headed “Annual pensionable pay thresholds” in the table in paragraph (2) above are to be increased on 1st April 2027 and on 1st April of each subsequent year, if there is a relevant increase in the consumer prices index or, should the Secretary of State decide, any other index of the general level of prices in the United Kingdom, by the appropriate percentage for the scheme year rounded up to the nearest £100.
(2B) For the purposes of paragraph (2A), where there is a relevant increase after 1st April 2027, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.
(2C) There is a relevant increase in the consumer prices index or any other index of the general level of prices in the United Kingdom for a scheme year if the index for the month of September before that scheme year is higher than that for the previous September.
(2D) The appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index or any other index of the general level of prices in the United Kingdom decided by the Secretary of State over the period specified by paragraph (2C).
(2E) For the purposes of paragraphs (2A)-(2D), “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board.
(3) The amount of pensionable pay of a retained or volunteer firefighter for the purpose of the first column of the table must be that firefighter’s annual pensionable pay.
(4) The amount of pensionable pay of a part-time regular firefighter for the purpose of the first column of the table must be that firefighter’s annual pensionable pay.
(5) Where there is a change in scheme employment, or a material change which affects the member’s pensionable pay in the course of a financial year and the revised amount of the pensionable pay falls into a different contribution rate band the scheme manager must determine that this rate should be applied and the scheme manager must inform the member of the contribution rate applicable and the date from which it is to be applied.
(6) Where the scheme manager has determined under paragraph (5) that a different contribution rate applies, the member must pay contributions at that rate on the pensionable pay that member is receiving at that time.
(7) For the purposes of identifying which is the applicable contribution rate under this regulation, any reduction in pensionable pay which arises as a consequence of any of the following circumstances is to be disregarded—
(a) the actual or assumed enjoyment by the member of any statutory entitlement during any period away from work;
(b) child-related leave;
(c) leave of absence with permission;
(d) sick leave;
(e) leave due to injury;
(f) reserve forces service leave;
(g) absence due to a trade dispute; or
(h) circumstances specified by the scheme manager in a particular case.
(8) In these Regulations, “member contributions” means contributions which an active member may pay under this regulation, and regulations 111 to 113 (contributions during absences from work).