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95. Where any payment that the Board is required to make under this Scheme is chargeable to tax or subject to a lifetime allowance charge under the Finance Act 2004(39) it shall deduct the amount of tax charged or to be recovered from the payment.
96.—(1) Subject to paragraph (2), while an award is payable under this Scheme it shall be paid monthly in arrears.
(2) The Board may—
(a) delay payment, in whole or part, to the extent necessary for determining any question as to its liability; and.
(b) where it is of the opinion that, by reason of the amount of the award, its payment monthly in arrears would be impracticable, discharge its liability in respect of it by making payments at such reasonable intervals as it thinks fit.
(3) Lump sums under Part 5 and, subject to paragraphs (4) and (5), pensions under Part 4 are payable from the day after the date of the death.
(4) A pension under Part 4 in respect of a posthumous child is payable from the date of his birth.
(5) Where—
(a) the Board is not informed of the death of a pensioner; and
(b) a pension to which he was entitled has continued in payment,
the Board may recover all or part of the overpayment, as it thinks fit; and may recover it by set-off against any other pension payable under this Scheme in respect of the deceased.
(6) Where a person is entitled under article 18 to the repayment of his aggregate pension contributions, the Board is not obliged to make payment—
(a) until the expiration of a year from the date of his retirement; or
(b) until he requests payment,
whichever is the earlier.
97. Where a person is a member of this Scheme in respect of more than one contract of employment, each employment shall be treated separately for pension purposes.
98.—(1) Any sum payable to a minor in respect of an award may, if the Board thinks fit, be paid to such other person as it may determine, who shall, in accordance with any directions given by the Board, apply it for the minor’s benefit.
(2) If it appears to the Board that a person entitled to payment of an award is, by reason of mental disorder or otherwise, incapable of managing his affairs—
(a) it may pay the award or any part of it to a person having the care of the person entitled, or such other person as it may determine; and
(b) insofar as it does not pay the award in that manner, it may apply it in such manner as it thinks fit for the benefit of the person entitled or his dependants.
99.—(1) On the death of a person to whom there was due, in respect of an award, a sum not exceeding the amount specified in any order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act (Northern Ireland) 1967(40), the Board may, without requiring the production of probate or any other proof of entitlement—
(a) where only one person appears to be beneficially entitled to the personal estate of the deceased, pay the sum to that person; or
(b) in any other case, either pay the sum to one of the persons appearing to be so entitled or distribute it among all or any of them in such proportions as the Board may determine.
(2) An assignment of, or charge on, an award is void to the extent that it is in favour of a person other than a dependant of the person entitled to the award.
(3) On the bankruptcy of a person entitled to an award, the award does not pass to any trustee or other person acting on behalf of the creditors.
(4) Subject to paragraphs (5) and (6), where as a result of fraud, theft or negligence on the part of a firefighter in connection with his employment, there has been a loss to the funds of the Board, the Board may withhold all or part of any sums becoming due to him from the Board in respect of an award.
(5) The total amount withheld under paragraph (4) must not exceed the amount of the loss; and in the event of any dispute as to the amount of the loss, nothing may be withheld unless the loss has become recoverable from the person entitled to the award under the order of a competent court.
(6) There shall not in any case be withheld any part of a sum due that is not attributable to service as an employee of the Board.
(7) Where an amount is withheld under paragraph (4), the Board shall provide the person entitled to the award with a certificate showing the amount withheld.
100.—(1) Subject to paragraph (8), paragraphs (2) to (5) apply where a member has an entitlement to a guaranteed minimum pension under section 10 of the 1993 Act (his “guaranteed minimum”).
(2) If, apart from this article—
(a) no pension would be payable to the member under this Scheme; or
(b) the weekly rate of the pension payable would be less than his guaranteed minimum,
a pension, the weekly rate of which is equal to his guaranteed minimum, is payable to the member for life from the date on which he reaches state pensionable age.
(3) Subject to paragraph (4) if, when the member reaches state pensionable age—
(a) he is still in employment which entitles him to be a member of this Scheme (“scheme employment”); or
(b) where he is not in scheme employment, he consents to a postponement of his entitlement under paragraph (2),
paragraph (2) does not apply until he leaves employment.
(4) If the member—
(a) continues in employment for a further period of five years after reaching state pensionable age; and
(b) does not then leave it,
he is entitled from the end of that period to so much of his pension under this article as equals his guaranteed minimum, unless he consents to a further postponement of the entitlement.
(5) Where paragraph (3) or (4) applies, the amount of the pension to which he is entitled under this article shall be increased in accordance with section 11 of the 1993 Act.
(6) This paragraph applies where a person has ceased to be in employment that is contracted-out by reference to the Scheme, and either—
(a) all his rights to benefits under the Scheme, except his rights in respect of his guaranteed minimum or his rights under section 5(2B) of the 1993 Act(41) (“his contracting-out rights”), have been transferred under Part 12; or
(b) he has no rights to benefits under the Scheme apart from his contracting-out rights.
(7) Subject to paragraph (8), where paragraph (6) applies—
(a) from the date on which the person reaches state pension age, he is entitled to a pension payable for life at a weekly rate equal to his guaranteed minimum; and
(b) from the date on which he reaches normal retirement age he is entitled to a lump sum and pension in respect of his rights under section 5(2B) of the 1993 Act,
but a person falling within paragraph (6) is not to be regarded as a pensioner for the purposes of Part 5 (awards on death).
(8) This article does not apply if—
(a) any part of the person’s pension is withdrawn permanently under article 54 following his conviction of an offence of a description specified in paragraph (3) of that article (treason and certain offences under the Official Secrets Acts 1911 to 1989); or
(b) the pension is commuted under article 20 (commutation: small pensions).
101.—(1) Subject to paragraph (3), this article applies in relation to a scheme member’s surviving spouse or civil partner who has a guaranteed minimum pension under section 13 of the 1993 Act in relation to benefits under Chapter 1 of Part 4 of this Scheme in respect of the deceased member.
(2) If apart from this article—
(a) no pension is payable to the surviving spouse or civil partner under this Scheme; or
(b) the weekly rate of the pension payable is less than his guaranteed minimum,
a pension, of which the weekly rate is equal to his guaranteed minimum, is payable to the surviving spouse or civil partner from the date on which the deceased died until the death of the surviving spouse or civil partner.
(3) This article does not apply if—
(a) any part of the scheme member’s pension was withdrawn permanently under article 54 following his conviction of an offence of a description specified in paragraph (3) of that article (treason and certain offences under the Official Secrets Acts 1911 to 1989);
(b) the scheme member’s pension was commuted under article 20 (commutation: small pensions); or
(c) the survivor’s pension under article 23 has been commuted under article 27.
102.—(1) The Board may by notice in writing require any person who is in receipt of a pension or may have been entitled to a pension or a lump sum under this Scheme to provide the Board with such supporting evidence as the Board may reasonably require to establish—
(a) the identity of that person; and
(b) his continuing or future entitlement to the payment of any amount under this Scheme.
(2) A notice under paragraph (1) shall specify the date by which the any supporting evidence is to be provided.
(3) Where a person fails to comply with the requirements of a notice given in accordance with paragraph (1), the Board may withhold the whole or part of any amount that it considers to be payable under the Scheme.
103.—(1) The Board shall issue an annual benefit statement to each of their firefighter, deferred and pension credit members.
(2) The first such statements must be issued on or before 1st October 2007, and subsequent statements must be issued on or before each 1st October thereafter.
(3) An annual benefit statement shall contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which—
(a) has been accrued by the member at the relevant date; and
(b) in the case of a firefighter member, is capable of being accrued by him if he remains in the Scheme until his normal retirement date.
(4) The illustration shall be calculated—
(a) in the case of a firefighter member, on the member’s pay (or, in the case of a part-time firefighter member, the whole-time equivalent) for the twelve-month period ending with the relevant date;
(b) in the case of a deferred member, on the member’s final pay; and
(c) in the case of a pension credit member, in accordance with article 37, as if he were to become entitled to the pension on his 65th birthday.
(5) For the purposes of this article, the relevant date—
(a) in the case of a pension credit member, is that of his 65th birthday;
(b) in any other case, is 31st March of the period in respect of which the statement is issued, or such later date as the Board may choose.
104.—(1) This article applies where a retained or volunteer firefighter dies on or after 6th April 2006 and before the New Firefighters’ Pension Scheme (Northern Ireland) Order 2007 comes into operation.
(2) Chapters 1 and 2 of Part 4 (survivors’ pensions), article 35 (death grant) and article 63 (pension contributions) shall have effect in respect of him as if—
(a) he had become a member of this Scheme—
(i) where he was employed by the Board immediately before 6th April 2006, on that date;
(ii) in any other case, on the date on which he took up employment with the Board;
(b) he had not made a contributions election; and
(c) his qualifying service and his pensionable service began on whichever is the later of—
(i) the date on which he took up employment; and
(ii) 6th April 2006,
and ended on the date of his death.
(3) Where—
(a) in anticipation of the coming into operation of this Scheme, he nominated a nominated partner; and
(b) the nomination was received and accepted by the Board before he died,
his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.
(4) The Board shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under article 63; and article 61 shall have effect for determining his pensionable pay for that purpose.
(5) The Board shall notify the personal representatives of the amount deducted.
105.—(1) This article applies where a retained or volunteer firefighter employed by the Board immediately before 6th April 2006 dies on or before 31st March 2007 without having made an election as to membership of this Scheme.
(2) Chapters 1 and 2 of Part 4 of this Scheme (survivors’ pensions), article 35 of this Scheme (death grant) and article 63 (pension contributions) shall have effect in respect of him as if—
(a) he had elected to become a member of this Scheme on 6th April 2006 and had not made a contributions election, and
(b) his qualifying service and his pensionable service began on 6th April 2006 and ended on the date of his death.
(3) Where—
(a) in anticipation of the coming into operation of this Scheme, he nominated a nominated partner, and
(b) the nomination was received and accepted by the Board before he died,
his nominated partner shall be entitled to the same benefits under this Scheme as if the nomination had effect for the purposes of this Scheme.
(4) The Board shall deduct from the death grant payable by virtue of paragraph (2) the amount of the pension contributions that would have been payable under article 63; and article 61 shall have effect for determining his pensionable pay for that purpose.
(5) The Board shall notify the personal representatives of the amount deducted.
1967 c.5 (N.I.). Back [40]
Subsection (2B) was inserted by S.I. 1995/3213 (N.I. 22), Article 133(3). Back [41]
The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007