Law

The Firefighters’ Pensions (Remediable Service) Regulations 2023

United Kingdom · regulation

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In force since 2024-02-09, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 70 provisions

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70 provisions

40 Application of Section 2

This Section applies in respect of a deferred choice member, and no pension benefits have become payable in relation to M’s remediable service as a firefighter.

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41 Club transfers out on or after 1st October 2023

(1) This regulation applies in relation to a remediable club transfer value to be paid in respect of a member by the scheme manager on or after 1st October 2023. (2) The scheme manager must calculate the following amounts— (a) the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in M’s legacy scheme; (b) the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in the reformed scheme. (3) The amount of the remediable club transfer value is the greater of the amounts calculated under paragraph (2). (4) The scheme manager must provide to the receiving scheme the result of the calculations mentioned in paragraph (2).

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42 Club transfers in on or after 1st October 2023

(1) This regulation applies in relation to a remediable club transfer value payment which is accepted by the scheme manager on or after 1st October 2023. (2) The scheme manager must determine— (a) M’s overall rights in relation to the remediable club transfer value in the legacy scheme; (b) M’s benefits if the remediable club transfer value were applied in respect of rights in the reformed scheme.

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43 Variation of the club transfer application period

Regulation 141(3) of the 2014 Regulations applies in relation to— (a) a remedy member who is not a full protection member within the meaning of paragraph 1 of Schedule 4 to those Regulations, and (b) a transfer payment request for a club transfer value payment in respect of such a member, as if for “the day on which the member becomes an active member” there were substituted “1st October 2023”.

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44 Application and interpretation of Chapter 4

(1) This regulation applies in relation to a remediable value. (2) In this Chapter, “remediable value” means the following accepted by the scheme manager in respect of a member (“M”)— (a) a remediable transfer value, together with any payment accepted under regulation 34(3); (b) a remediable club transfer value, together with any payment accepted under regulation 39(2).

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45 Remediable value treated as being in the legacy scheme

(1) This regulation applies where— (a) a remediable value was accepted into the reformed scheme by the scheme manager in respect of M during the period of M’s remediable service as a firefighter, and (b) the benefits payable in relation to M’s remediable service as a firefighter are, by virtue of the operation of these Regulations or PSPJOA 2022, legacy scheme benefits. (2) The remediable value— (a) is not, and is treated as never having been, accepted into the reformed scheme, and (b) is treated as being, and as always having been, accepted in M’s legacy scheme. (3) Paragraph (1) has effect— (a) for the purposes of determining which firefighters’ pension scheme is (or at any time was) required to pay benefits to or in respect of the remediable value, and (b) subject to regulation 46, for all other purposes.

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46 Treatment of rights to benefits secured by virtue of a remediable value

(1) Paragraphs (2) and (4) apply where a remediable value is treated as being accepted into M’s legacy scheme by virtue of regulation 45. (2) The scheme manager must confer rights to benefits under the legacy scheme in relation to the remediable value that are equivalent to— (a) where M’s legacy scheme would have permitted the transfer in of the entire remediable value had the transfer taken place immediately before 1st April 2022, the rights to legacy scheme benefits that would have been secured if the remediable value had been transferred into that scheme in the same relevant pension year in which the remediable value was accepted; (b) otherwise— (i) where M has relevant reformed scheme service (within the meaning of regulation 31(2)(b)(i)), the rights to legacy scheme benefits that would have been secured if that portion of the remediable value that the legacy scheme would have permitted to be transferred in were transferred into that scheme in the same relevant pension year in which the remediable value was accepted, together with the rights to reformed scheme benefits if the remaining portion of the remediable value had been transferred into the reformed scheme in the same relevant pension year in which the remediable value was accepted; (ii) where M does not have relevant reformed scheme service, the rights to legacy scheme benefits that would have been secured if that portion of the remediable value that the legacy scheme would have permitted to be transferred in were transferred into that scheme in the same relevant pension year in which the remediable value was accepted. (3) Where paragraph (2)(b)(ii) applies, the scheme manager owes to M or, where M is deceased, to M’s personal representatives an amount by way of compensation equal to the value of rights to reformed scheme benefits that would have been secured if the portion of the remediable value that M’s legacy scheme would not have permitted to be transferred in had been transferred into the reformed scheme. (4) The rights to benefits that would otherwise have been secured by the remediable value are extinguished. (5) Paragraph (6) applies where— (a) the benefits payable to or in respect of M’s remediable service as a firefighter are reformed scheme benefits by virtue of a section 6 election or a section 10 election (including, in either case, a deemed election), and (b) the rights to benefits payable in relation to M’s remediable value would otherwise be legacy scheme benefits. (6) Where this paragraph applies, the scheme manager must, having consulted the scheme actuary where the remediable value is a remediable transfer value, vary the value of those rights so that they are of an equivalent value to rights M would have secured under the reformed scheme if the remediable value had been transferred into that scheme in the same relevant pension year that the remediable value was accepted. (7) In this regulation, “relevant pension year” has the meaning given by direction 5(16)(c)(i) of the PSP Directions 2022.

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47 Benefits already paid in relation to transferred in remediable rights

(1) Paragraph (2) applies in relation to any benefits (“the paid benefits”) that the reformed scheme has at any time paid to a person (“P”) so far as— (a) they are calculated by reference to a remediable value, and (b) they are benefits that, as a result of regulation 45(2)(a), P was not entitled to receive from the scheme. (2) The paid benefits are to be treated for all purposes— (a) as not having been paid to P by the reformed scheme, but (b) as having been paid to P instead by the legacy scheme.

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

(1) This regulation applies in relation to any benefits that have been in relation to a remediable value accepted in relation to an immediate choice member. (2) Where, at the operative time— (a) the aggregate of benefits that (after taking into account the effect, if any, of regulation 47) have been paid under the legacy scheme to any person (“the beneficiary”) in respect of M’s transferred in remediable rights, exceeds (b) the aggregate of the benefits to which (after taking into account the effect, if any, of regulation 45 in relation to the rights) the beneficiary is entitled under the scheme in respect of the rights, the beneficiary must pay an amount equal to the difference to the scheme. (3) Where, at the operative time— (a) the amount mentioned in paragraph (2)(a), is less than (b) the amount mentioned in paragraph (2)(b), the scheme manager must pay an amount equal to the difference to the beneficiary. (4) In this regulation, “the operative time” means— (a) if an immediate choice decision is made in relation to M’s remediable service as a firefighter, the time the decision is made; (b) otherwise, the end of the section 6 election period in relation to M.

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49 ... interpretation of Chapter 1

In this Chapter— “1992 IHR member” means a member entitled to an ill-health award under rule B3 of the 1992 Order; “2006 IHR member” means a member entitled to an ill-health pension under rule 2 of Part 3 of paragraph 1 of Schedule 1 to the 2006 Order; “2014 IHR member” means a member entitled to an ill-health pension under regulation 65 of the 2014 Regulations; “alternative scheme” means, in relation to— a 1992 IHR member or a 2006 IHR member, the reformed scheme; a 2014 IHR member, the member’s legacy scheme; “higher tier award” means, in relation to— the 1992 scheme, an award determined in accordance with paragraph B3(5)(b) of the 1992 Order; the 2006 scheme, an award determined in accordance with rule 2(4) of Part 3 of paragraph 1 of Schedule 1 of the 2006 Order; the reformed scheme, an ill-health pension payable under regulation 65(2) of the 2014 Regulations; “ill-health benefits” means benefits to which a 1992 IHR member, a 2006 IHR member or a 2014 IHR member is entitled; “IQMP” has the meaning given in regulation 3 of the 2014 Regulations; “lower tier award” means, in relation to— the 1992 scheme, an award determined in accordance with paragraph B3(5)(a) of the 1992 Order; the 2006 scheme, an award determined in accordance with rule 2(3) of Part 3 of paragraph 1 of Schedule 1 of the 2006 Order; the reformed scheme, an ill-health pension payable under regulation 65(1) of the 2014 Regulations. “remediable ill-health benefits” means ill-health benefits payable in relation to M’s remediable service as a firefighter.

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

(1) This regulation applies in relation to an immediate choice member (“M”) who, during the period beginning on 1st April 2015 and ending on 31st March 2022 was— (a) a 2006 IHR member; (b) a 2014 IHR member. (2) For the purposes of PSPJOA 2022 and these Regulations, M is to be treated as meeting the requirements for an equivalent ill-health award in M’s alternative scheme. (3) In paragraph (2), “equivalent ill-health award in M’s alternative scheme” means, where M is entitled to— (a) a lower tier award under the 2006 scheme, a lower tier award under the reformed scheme; (b) a higher tier award under the 2006 scheme, a higher tier award under the reformed scheme; (c) a lower tier award under the reformed scheme, and— (i) M’s legacy scheme is the 1992 scheme, a lower tier award under that scheme; (ii) M’s legacy scheme is the 2006 scheme, a lower tier award under that scheme; (d) a higher tier award under the reformed scheme, and— (i) M’s legacy scheme is the 1992 scheme, a higher tier award under that scheme; (ii) M’s legacy scheme is the 2006 scheme, a higher tier award under that scheme. (4) No question relating to M’s entitlement to ill-health benefits that has been decided following referral to an IQMP is to be re-opened by virtue of any provision of PSPJOA 2022 or of these Regulations.

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

(1) Paragraph (2) applies where— (a) a remedy member (“M”) is a 1992 IHR member, and (b) M’s entitlement to an ill-health award has not been assessed under regulation 65 of the 2014 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’s”) legacy scheme is the 1992 scheme, (b) M’s entitlement to an ill-health award was assessed under regulation 65 of the 2014 Regulations, (c) it was 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 1992 scheme, 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 1992 scheme; (b) where it was 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 1992 scheme. (5) An 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 2014 Regulations apply to— (a) a determination under this paragraph as if it were a determination under regulation 151, 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 Schedule 2 to the 1992 Order by virtue of which M became entitled to an ill-health award under the 1992 scheme; (b) for the purposes of paragraphs (3) and (4), the decision under Chapter 4 of Part 5 of the 2014 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.

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51A Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 2006 scheme

(1) Paragraph (2) applies where a 2006 IHR member (“M”) is— (a) a special member, and (b) either— (i) a full protection member, or (ii) a tapered protection member whose entitlement to an ill-health award was assessed before the transition date. (2) The scheme manager must obtain the opinion of an IQMP on the following questions— (a) where it was determined that M was entitled to a lower tier award, 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; (b) where it was determined that M was entitled to a lower tier and to a higher 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 reformed scheme, and (ii) 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 (“M”) is— (i) a special member of the 2006 scheme, and (ii) a transition member; (b) M’s entitlement to an ill-health award was assessed under regulation 65 of the 2014 Regulations, and (c) it was determined in accordance with that regulation that— (i) M was not entitled to either a lower tier or a higher tier award, or (ii) M was entitled to a lower tier award. (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 either a lower tier or a higher 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 rule 2 of Part 3 of Schedule 1 to the 2006 scheme, and (ii) whether M would, at the time of the original decision, have met the criteria to be entitled to a higher tier award under rule 2 of Part 3 of Schedule 1 to the 2006 scheme; (b) where it was determined that M was entitled to a lower tier award, whether M would, at the time of the original decision, have met the criteria to be entitled to a higher tier award under rule 2 of Part 3 of Schedule 1 to the 2006 scheme. (5) An 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 2014 Regulations apply to— (a) a determination under this paragraph as if it were a determination under regulation 151, 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 rule 2 of Part 3 of Schedule 1 to the 2006 Regulations by virtue of which M became entitled to an ill-health award under the 2006 scheme; (b) for the purposes of paragraphs (3) and (4), the decision under Chapter 4 of Part 5 of the 2014 Regulations by virtue of which— (i) M became entitled to an ill-health award under the reformed scheme, or (ii) it was determined that M was not entitled to a lower tier or a higher tier award under the reformed scheme.

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52 Assessment and reassessment of certain transitional ill-health cases

(1) This regulation applies where— (a) a remedy member (“M”) was, immediately before 1st April 2022, not a full protection member of the 1992 scheme or a full protection member of the 2006 scheme, (b) an assessment (“the transitional assessment”) of M’s entitlement to an ill-health award under the reformed scheme began before 1st April 2022, and (c) a determination had not been made by the scheme manager in relation to the transitional assessment by the end of 31st March 2022. (2) Where the transitional assessment has not been determined before 1st October 2023, the scheme manager must secure that— (a) the transitional assessment is undertaken on the basis that M’s normal pension age is 55, and (b) any steps in relation to the transitional assessment the outcome of which might have been different had they been taken on the basis that M’s normal pension age is 55 are retaken. (3) Paragraph (4) applies where— (a) the transitional assessment has been determined before 1st October 2023, and (b) it was determined that— (i) M was not entitled to a lower tier award in the reformed scheme, or (ii) M was entitled to a lower tier award in the reformed scheme, but not a higher tier award in that scheme. (4) Where this paragraph applies, the scheme manager must secure that— (a) M is assessed for entitlement to a relevant award under the reformed scheme on the basis that M’s normal pension age is 55, and (b) M is treated as if the transitional assessment had not been undertaken so far as it relates to the relevant award. (5) In this regulation— “full protection member of the 1992 scheme” means a full protection member of the 1992 Scheme within the meaning of paragraph 9 of Schedule 2 to the 2014 Regulations; “full protection member of the NFPS” means a full protection member of the NFPS within the meaning of paragraph 9 of Schedule 2 to the 2014 Regulations; “relevant award” means— where paragraph (3)(b)(i) applies, a lower tier award and a higher tier award; where paragraph (3)(b)(ii) applies, a higher tier award.

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53 Determining the value of M’s remediable ill-health benefits

The scheme manager must, as soon as reasonably practicable after 1st October 2023 and having consulted the scheme actuary, determine the value of M’s remediable ill-health benefits as if they had been secured in M’s alternative scheme.

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54 Protection of the amount of pension payable to an eligible child

(1) This regulation applies where— (a) immediately before 1st October 2023, benefits are in payment to an eligible child (“E”) in respect of the remediable service as a firefighter of a deceased member, (b) there is a surviving partner (“S”) within the meaning of paragraph 1(1) of the Schedule in relation to the deceased member, (c) S does not have parental responsibility for E, and (d) S makes an immediate choice decision which would (disregarding this regulation) result in a decrease in the amount of benefits payable to E in relation to M’s remediable service as a firefighter. (2) Where this regulation applies— (a) E does not owe the scheme manager a liability under section 14(3) in respect of benefits received in relation to M’s remediable service as a firefighter, and (b) the amount of benefits payable continues to be the amount that was payable before the election was made.

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55 Payment of annual allowance tax charges and provision of information

Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004 in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP Directions 2022) because the time limit in section 237BA has passed, direction 7(2) to (6) of the PSP Directions 2022 applies in relation to the remedy member.

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56 Treatment of immediate detriment cases

(1) This regulation applies in relation to a person’s (“A’s”) remediable service as a firefighter where an immediate detriment remedy has been obtained in relation to that service by virtue of either of the conditions in section 32(2) and (3) (the “relevant condition”) of PSPJOA 2022 having been met. (2) These Regulations and sections 2 to 30 of PSPJOA 2022 apply in relation to A’s remediable service as a firefighter as they apply in relation to an immediate choice member in respect of whose remediable service as a firefighter an immediate choice decision has been made that no section 6 election is to be made. (3) Any amount paid by way of benefits or compensation pursuant to the agreement or (as the case may be) determination by virtue of which the relevant condition has been met is to be treated for the purposes of section 14 of PSPJOA as— (a) a lump sum benefit, if the amount was paid by way of a lump sum; (b) a pension benefit, if the amount was paid otherwise than by way of a lump sum.

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57 Application of Chapters 1, 2 and 3

Chapters 1, 2 and 3 apply in relation to a relevant amount owed in respect of the remediable service as a firefighter of a remedy member.

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58 Interest

(1) The scheme manager must calculate interest on a relevant amount described in direction 15 of the PSP Directions 2022 in accordance with the provisions of directions 14 and 15 which apply to that description of relevant amount. (2) In relation to a relevant amount not described in direction 15 of the PSP Directions 2022, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated. (3) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2) as if it were a determination under direction 16(1) of those Directions— (a) direction 16(2) (provision of explanation); (b) direction 16(3) and (4) (appeals).

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59 Indirect compensation

(1) This regulation applies where, pursuant to an application under regulation 60, the scheme manager determines that an immediate choice member (“M”) has incurred a compensatable loss that is a Part 4 tax loss (a “relevant loss”). (2) M is not to be paid an amount under section 23 of PSPJOA 2022 by way of compensation in respect of the relevant loss. (3) Instead, the amount of benefit payable under a firefighters’ pension scheme is to be increased to reflect the amount of the relevant loss in such manner as determined by the scheme manager in accordance with direction 10(2) to (4) of the PSP Directions 2022.

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60 Applications for compensation or indirect compensation

(1) This regulation applies in relation to— (a) the payment of a relevant amount by way of compensation under section 23(1) of PSPJOA 2022; (b) the increase of benefits by way of indirect compensation under regulation 59. (2) The relevant amount is not payable, or (as the case may be) the benefits are not to be increased, except where— (a) an application is made in accordance with direction 18(1) and (2) of the PSP Directions 2022, (b) the application is accompanied by such information that the scheme manager by written notice requires the person making the application (“P”) to provide in relation to the proposed compensation which is— (i) information within P’s possession, or (ii) information which P may reasonably be expected to obtain, and (c) the scheme manager makes a determination in accordance with direction 18(3) of those Directions. (3) The following apply in relation to a determination in accordance with direction 18(3) of the PSP Directions 2022— (a) direction 18(4) (provision of explanation); (b) direction 18(5) and (6) (appeals).

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61 Netting off

(1) This regulation applies where— (a) relevant amounts owed by and to a person (“P”) fall to be paid at the same time or similar times, and (b) the scheme manager has— (i) determined the interest (if any) that is to be paid in the relevant amounts in accordance with regulation 58, and (ii) reduced the relevant amounts by tax relief amounts in accordance with regulation 62. (2) The scheme manager may determine, in accordance with direction 19(2) to (5) of the PSP Directions 2022, that the relevant amounts (and any interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P. (3) The following provisions of the PSP Directions 2022 apply to a determination under paragraph (2) as if it were a determination under direction 19(1) of those Directions— (a) direction 19(6) (provision of explanation); (b) direction 19(7) and (8) (appeals).

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62 Requirement to reduce liabilities by tax relief amounts

(1) This regulation applies where , under section 15, 16 or 17 of PSPJOA 2022— (a) a person owes a liability to pay pension contributions in relation to the remediable service as a firefighter of a remedy member, or (b) the scheme manager owes a liability to pay compensation in relation to such service. (2) The scheme manager must reduce the liability by tax relief amounts— (a) determined in accordance with direction 4(5) to (9) of the PSP Directions 2022, and (b) before the liability is netted off in accordance with regulation 61. (3) The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination in accordance with direction 4(8)— (a) direction 4(10) (provision of explanation); (b) direction 4(11) and (12) (appeals).

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

(1) The scheme manager may reduce or waive an amount owed by a person to the scheme under— (a) section 14, 15, 16 or 17 (“the corrections provisions”) of PSPJOA 2022, or (b) these Regulations. (2) When reducing or waiving an amount under paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSP Directions 2022 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 66).

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

(1) This regulation applies where the scheme manager owes a liability to pay compensation to a person (“P”) under section 16(3) of PSPJOA 2022. (2) The scheme manager and P may agree to waive the liability. (3) Such agreement— (a) must be in writing, (b) may be rescinded with the agreement of the scheme manager and P, and (c) in any event ceases to apply where— (i) the end of the section 10 election period in relation to the remediable service as a firefighter in respect of which compensation is payable has passed, and (ii) no section 10 election has been made (or deemed to have been made) in relation to that service. (4) Where an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).

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65 Application of Chapter 4

This Chapter applies in respect of a relevant amount (together with any interest on that amount) which will be payable after taking into account the effect, if any, of regulations 58 to 64 (“a net liability”).

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66 Payment of amounts owed to the scheme manager

(1) This regulation applies where a person (“P”) has a net liability to the scheme manager within the meaning of regulation 65. (2) The scheme manager must send notice in writing to P setting out— (a) how the net liability has been calculated, (b) an explanation of the circumstances in which the net liability may be reduced or waived under regulation 63, (c) where the net liability has been calculated by reference to an amount by way of compensation under section 16(3) of PSPJOA 2022, an explanation of the agreement that may be made under regulation 64, (d) when and how the net liability must be paid, and (e) the consequences of not paying the net liability. (3) Where— (a) the scheme manager has sent a notice under paragraph (2), and (b) the amount of the net liability is subsequently adjusted, the scheme manager must send another notice in writing to P under paragraph (2). (4) P must pay the amount of the net liability to the scheme manager— (a) where the net liability relates to the remediable service as a firefighter of— (i) an immediate choice member, before the end of the period of six months beginning with the day after the day on which P receives the most recent notice under paragraph (2); (ii) a deferred choice member, in accordance with paragraph (5), (b) where the net liability includes an amount by way of corrections to pension contributions that are owed by virtue of an opted-out service election, in accordance with an agreement under paragraph (6), or (c) in accordance with an agreement under paragraph (8). (5) Where paragraph (4)(a)(ii) applies, P must pay the full amount of the net liability— (a) before the end of the period of three months beginning with the day on which any remediable service statement is provided under regulation 4(2)(a) or (b) in relation to the remediable service as a firefighter in respect of which the net liability is owed, (b) where paragraph (4)(b) also applies, in accordance with an agreement under paragraph (6), or (c) in any event, before benefits become payable in relation to the remediable service as a firefighter in respect of which the net liability is owed. (6) Where paragraph (4)(b) applies, P and the scheme manager may agree that the net liability is to be paid in full by way of instalments over the period— (a) beginning on a date specified in the agreement (“the start date”), and (b) ending on the earlier of— (i) the day 14 years after the start date; (ii) the day before it is reasonably expected that, if a section 10 election were made in relation to the remediable service as a firefighter to which the net liability relates, reformed scheme benefits would become payable to or in respect of that member. (7) The amount of each instalment to be paid in accordance with an agreement under paragraph (6) is to be determined having consulted the scheme actuary. (8) P and the scheme manager may agree that the net liability is to be paid in part or in full by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under a firefighters’ pension scheme. (9) P and the scheme manager may agree to vary an agreement under paragraph (6) or (8). (10) Where P does not pay any part of a net liability by the time specified in paragraph (4)(a)(i) or (5)(c), or in accordance with an agreement under paragraph (6) or (8), the scheme manager may deduct such sums from benefits payable to P under a firefighters’ pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability. (11) P has no liability to pay any amount on account of the net liability until the time for payment arises in accordance with this regulation or an agreement under this regulation, and until that time the scheme manager has no cause of action for the recovery of any such amount (whether for the purposes of the Limitation Act 1980 or otherwise).

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67 Payment of amounts owed to a person

(1) This regulation applies where the scheme manager owes a net liability to a person (“P”). (2) The scheme manager must pay the amount of the net liability to P— (a) as soon as reasonably practicable after the scheme manager determines the amount of the net liability, or (b) where the scheme manager requires P to provide information in accordance with paragraph (3), as soon as reasonably practicable after receipt of that information. (3) Before paying the amount of a net liability owed to P, the scheme manager may, by written notice given as soon as reasonably practicable after the scheme manager determines the amount of the net liability, require P to provide information in relation to the payment of the net liability which is— (a) information within P’s possession, or (b) information which P may reasonably be expected to obtain.

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Schedule Eligible decision-makers for deceased members

Regulations 4(3), 6(2), 8 (2) and 12 (2) Interpretation 1 (1) In this Schedule— “beneficiary” means a person who has become entitled to receive any death benefit; “child”, except in the term “eligible child”, means a person under the age of 18; “death benefit” means a benefit payable under a firefighters’ pension scheme in relation to a member of that scheme who has died; “election” means an opted-out service election, an immediate choice decision or a deferred choice decision; “eligible decision-maker” means the person who may make— an opted-out service election in accordance with regulation 6(2)(b); an immediate choice decision in accordance with regulation 8(2)(b); a deferred choice decision in accordance with regulation 12(2)(b); “surviving partner” has the meaning given in regulation 76 of the 2014 Regulations. (2) In this Schedule, a reference to— (a) a beneficiary is a reference to— (i) a person who is a beneficiary of death benefits in relation to M’s remediable service as a firefighter, or (ii) where the benefits in relation to M’s remediable service as a firefighter are legacy scheme benefits, a person who would be a beneficiary of death benefits in relation to M’s remediable service as a firefighter if the benefits in relation to that service were reformed scheme benefits; (b) an eligible child is a reference to an eligible child of M; (c) M is a reference to the remedy member in respect of whose remediable service as a firefighter an election may be made; (d) a surviving partner is a reference to a surviving partner in relation to M. Sole beneficiary: an adult 2 Where a person is— (a) the sole beneficiary, and (b) an adult, the eligible decision-maker is that person. Sole beneficiary: a child 3 Where a person (“C”) is— (a) the sole beneficiary, and (b) a child, the eligible decision-maker is C’s parent or guardian. Sole beneficiary: a body 4 Where a body (whether corporate or unincorporate) is the sole beneficiary, the eligible decision-maker is— (a) M’s personal representative, or (b) where M has no personal representative, the scheme manager. Sole beneficiary: M’s estate 5 Where M’s estate is the sole beneficiary, the eligible decision-maker is M’s personal representative. Multiple beneficiaries: including a surviving partner 6 Where— (a) two or more adults are the only beneficiaries, and (b) one of those adults is a surviving partner (“A”), the eligible decision-maker is A. Multiple beneficiaries: including adult eligible children 7 (1) Where— (a) two or more adults are the only beneficiaries, (b) none of those adults is a surviving partner, and (c) two or more of those adults are eligible children, the eligible decision-maker is determined in accordance with sub-paragraph (2). (2) The eligible decision-maker is— (a) the person agreed upon by the adult eligible children, or (b) where no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manager. Multiple beneficiaries: nominated individuals only 8 (1) Where— (a) two or more adults (the “nominated adults”) are beneficiaries of a lump sum death benefit, and (b) none of the following are beneficiaries— (i) a surviving partner, or (ii) an eligible child (whether or not an adult), the eligible decision-maker is determined in accordance with sub-paragraph (2). (2) The eligible decision-maker is— (a) M’s personal representative; (b) where M has no personal representative, the person agreed upon by the nominated adults; (c) where— (i) M has no personal representative, and (ii) no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manager. Multiple beneficiaries: non-adult eligible children 9 Where the only beneficiaries are children, two or more of which are eligible children, the eligible decision-maker is— (a) where one person has parental responsibility for all the eligible children, that person; (b) otherwise— (i) M’s personal representative, or (ii) where M has no personal representative, the scheme manager. Multiple beneficiaries: nominated children only 10 Where the only beneficiaries of lump sum death benefits are two or more children who are not eligible children, the eligible decision-maker is— (a) where one person has parental responsibility for all the children that person; (b) otherwise— (i) M’s personal representative, or (ii) where M has no personal representative, the scheme manager. Multiple beneficiaries: one or more adults and one or more children 11 (1) Where the beneficiaries include one or more adults and one or more children— (a) M’s personal representative is the eligible decision-maker; (b) where M has no personal representative, and— (i) one of the beneficiaries is a surviving partner, that surviving partner is the eligible decision-maker; (ii) none of the beneficiaries is a surviving partner and— (aa) one or more of the beneficiaries is an eligible child, or (bb) none of the beneficiaries is an eligible child, the eligible decision-maker is determined in accordance with sub-paragraph (2). (2) Where sub-paragraph (1)(b)(ii) applies, and— (a) all relevant children are under 18 and— (i) have the same guardian, the eligible-decision maker is that guardian; (ii) do not have the same guardian, the eligible decision-maker is the scheme manager; (b) all relevant children are 18 or over, the eligible decision-maker is— (i) the person agreed upon by those relevant children, or (ii) where no decision about whether to make an election has been received by to the scheme manager by the day four weeks before an election must in accordance with these Regulations, be received by the scheme manager, the scheme manager; (c) one or more relevant children are under 18 and one or more of the relevant children are 18 or over, the eligible decision-maker is the person agreed upon by— (i) the relevant children who are 18 or over, and (ii) the guardian (or guardians) of the relevant children who are under 18. (3) In sub-paragraph (2), a relevant child is— (a) where sub-paragraph (1)(b)(ii)(aa) applies, an eligible child; (b) where sub-paragraph (1)(b)(ii)(bb) applies, a person who meets one of the conditions in regulation 85(3) to (5) of the 2014 Regulations. Other cases 12 In any case not covered by paragraphs 2 to 11, the eligible decision-maker is the scheme manager.

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