Citation, commencement and revocations

1.—(1) This Order may be cited as the Firefighters’ Pension Scheme Order (Northern Ireland) 2007.

(2) This Order shall come into operation on 1st April 2006, except that the provisions that relate to, or are incidental to—

(a) article 25 shall have effect from 6th April 1997;

(b) article 27 shall have effect from 1st April 1972;

(c) article 28 shall have effect from 1st March 1992;

(d) articles 47 and 58, in so far as they relate to maternity leave, shall have effect from 23rd June 1994;

(e) articles 47 and 58, in so far as they relate to adoption or paternity leave, shall have effect from 8th December 2002; and

(f) article 70 shall have effect from 1st April 1972.

(3) The Orders specified in Schedule 11 are revoked to the extent specified.

The Scheme

2.  The Scheme set out in the Annex shall have effect.

ANNEX The Firefighters’ Pension Scheme (Northern Ireland) 2007

1.  The following Scheme shall have effect.

PART A GENERAL PROVISIONS AND RETIREMENT

Interpretation

1.—(1) Part I of Schedule 1 contains a glossary of expressions; in this Scheme any expression for which there is an entry in the first column of that Schedule has the meaning given against it in the second column or is to be construed in accordance with directions given against it in that column.

(2) Part II of Schedule 1 has effect for construing references in this Scheme to certain expressions related to the National Insurance and Social Security Acts and Orders.

Exclusive application to regular firefighters

2.—(1) Subject to paragraphs (3) to (5), this Scheme applies in relation to regular firefighters and their spouses or civil partners and dependants to the exclusion of pension provision under any enactment other than Article 10 of the Fire Services (Northern Ireland) Order 1984 and the Pension Schemes (Northern Ireland) Act 1993(4).

(2) In paragraph (1) “pension provision” means any provision for the payment of a pension, allowance or gratuity, on cessation of employment or on death, in respect of employment as a regular firefighter.

(3) A person who is not a member of the fire and rescue service but whose employment is, under article 3 or 4, treated for the purposes of this Scheme as employment as a regular firefighter is not a regular firefighter for the purposes of this article.

(4) Nothing in this article prevents provision being made by this Scheme in respect of pension credit members.

(5) This Scheme ceases to apply in relation to—

(a) a person who takes up employment with the Board on or after 6th April 2006, subject to paragraph (6);

(b) a person who, having made an election under article 59(1) not to pay pension contributions, cancels that election on or after 6th April 2006, subject to paragraph (7); and

(c) the spouse, civil partner, eligible child or other dependant of such a person,

on the day on which a scheme, other than the Compensation Scheme, is brought into operation under paragraph 6 of Schedule 1 to the Fire and Rescue Services (Northern Ireland) Order 2006(5).

(6) Paragraph (5) shall not apply to a person who, immediately before taking up employment with the Board—

(a) was employed by an English, Scottish or Welsh fire and rescue authority as a regular firefighter;

(b) had been continuously employed by that authority since 5th April 2006 or earlier;

(c) had not made an election not to pay pension contributions or, if such an election had been made, had cancelled the election not to pay contributions before 6th April 2006; and

(d) had not elected to join any other pension scheme maintained by that authority which would require a contribution of less than 11 per cent of his pensionable pay.

(7) In the situation described in paragraph 2(5)(b), if—

(a) a person has accrued pension rights prior to the making of an election not to pay pension contributions; and

(b) such person’s pension contributions have not been refunded,

this Scheme shall continue to apply solely in respect of those accrued pension rights.

Application to temporary employment connected with fire and rescue services

3.—(1) This article applies in the case of a person who has ceased to perform duties as a regular firefighter and has entered relevant employment.

(2) For the purposes of this article relevant employment is temporary employment, on duties connected with the provision of fire and rescue services—

(a) as an instructor at the central training institution or any training centre maintained by the Secretary of State; or

(b) as an inspector appointed under Article 50 of the Fire Services (Northern Ireland) Order 1984 or Article 55 of the Fire and Rescue Services (Northern Ireland) Order 2006 or under section 24 of the Fire Services Act 1947(6) or section 28 of the Fire and Rescue Services Act 2004; or

(c) in pursuance of arrangements made by the Secretary of State in connection with the training in firefighting of members of the armed forces of the Crown; or

(d) in pursuance of arrangements made by the Secretary of State in connection with the training and organisation of firefighting forces in any country or territory outside the United Kingdom.

(3) Where this article applies the person’s relevant employment shall be treated for the purposes of this Scheme as employment as a member of the fire and rescue service and this Scheme applies in relation to the relevant employment as if—

(a) he were, and his duties were duties as, a regular firefighter;

(b) his pay and rank were the same as they would have been had he not ceased to perform duties as a regular firefighter;

(c) any reference to the fire and rescue service were a reference to the relevant employment;

(d) articles 10, 11 and 90 were omitted; and

(e) any reference to the Board were a reference to the Secretary of State.

Application to permanent employment as instructor

4.—(1) This article applies in the case of a person who has ceased to perform duties as a regular firefighter and has entered relevant employment.

(2) For the purposes of this article relevant employment is permanent employment, on duties connected with the provision of fire services, as an instructor at the central training institution or any training centre maintained by the Secretary of State.

(3) Where this article applies the person’s relevant employment shall be treated for the purposes of this Scheme as employment as a member of the fire and rescue service and this Scheme applies in relation to the relevant employment as if—

(a) he were, and his duties were duties as, a regular firefighter;

(b) any reference to the fire and rescue service were a reference to the relevant employment;

(c) any reference to the Board were a reference to the Secretary of State; and

(d) articles 10, 11 and 90 were omitted.

Reckoning of service for purposes of awards

5.—(1) For the purpose of calculating an award payable to or in respect of a member of the fire and rescue service by reference to any period in years (including a period of pensionable or other service) the period shall be reckoned as (A + (B/365)) years; where A is the number of completed years in the period, and B is the number of completed days in any remaining part of a year; and accordingly a part of a year which includes 29th February in a leap year and comprises 365 days, shall be treated as a whole year.

(2) Where, for the purpose of calculating an award payable to or in respect of a regular firefighter—

(a) it is necessary to determine his pensionable service reckonable by reason of service or employment before or after a particular date (“the material date”); and

(b) by virtue of the receipt by the Board of a transfer value, he is entitled to reckon a period of pensionable service (“the credited period”) by reason of service or employment for a period (“the previous employment period”) which includes that date,

the credited period counts as pensionable service reckonable by reason of service or employment before and after the material date in the same proportion as that between the parts of the previous employment period falling before and after the material date.

(3) In the case of a person who ceased to serve as a member of the fire brigade before 1st May 1975, Part III of Schedule 9 has effect and this article does not apply.

(4) Subject to article 24 and Part IV of Schedule 2, any period of service as a part-time member of the fire brigade shall be treated as service as a whole-time member of the fire brigade when calculating a person’s pensionable service.

Aggregate pension contributions for purposes of awards

6.—(1) A regular firefighter’s aggregate pension contributions comprise—

(a) all payments made by him to the Board that fall within paragraph (2);

(b) all payments made by him in accordance with article 46(4);

(c) all contributions made by him in accordance with an election under article 58 (optional pension contributions during maternity and adoption leave),

(d) all payments made by him in accordance with an election under article 62 (election to purchase increased benefits); and

(e) if paragraph (3) applies, the amount of the notional award described in paragraph (4).

(2) The payments falling within this paragraph are payments under this Scheme or a previous Scheme that relate to a period of service which the regular firefighter is, or was immediately before electing under article 59 not to pay pension contributions, entitled to reckon as pensionable service and have not been refunded to him, including payments made—

(a) by way of rateable deductions from pay;

(b) by way of such additional and further payments as were mentioned in Articles 51 to 53 of the 1973 Scheme; or

(c) in accordance with such an undertaking as is mentioned in Part I of Schedule 6.

(3) This paragraph applies where the regular firefighter is, or was immediately before electing under article 59 not to pay pension contributions, entitled to reckon pensionable service by reason of a period of service or employment otherwise than as a regular firefighter (“the previous employment period”).

(4) The notional award mentioned in paragraph (1)(e) is the award by way of return of contributions or analogous payment that would have been made to him if, at the end of the previous employment period, he had voluntarily retired in circumstances entitling him to such an award under the applicable superannuation arrangements.

Disablement

7.—(1) References in this Scheme to a person’s being permanently disabled are references to his being disabled at the time when the question arises for decision and to his disablement being at that time likely to be permanent.

(2) In determining whether a disablement is permanent, the Board shall have regard to whether the disablement will continue until the person’s normal retirement age.

(3) Disablement means incapacity, occasioned by infirmity of mind or body, for the performance of duty, except that in relation to a child it means incapacity, so occasioned, to earn a living.

(4) Where a person has retired before becoming disabled and the date on which he becomes disabled cannot be ascertained, it shall be taken to be the date on which the claim that he is disabled is first made known to the Board.

Relevant service in the armed forces

8.  References in this Scheme to relevant service in the armed forces are references to—

(a) service specified in Schedule 1 to the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951(7) (“the 1951 Act”), other than service specified in paragraph 5(b) of that Schedule;

(b) part-time service under the National Service Act 1948(8), otherwise than pursuant to a training notice under that Act; and

(c) service for the purposes of training only performed by a person mentioned in paragraph 7 of Schedule 1 to the 1951 Act for a period shorter than 7 days.

Normal pension age

9.  The normal pension age of employees of the Board appointed on terms under which they are or may be required to engage in fire-fighting is 55.

Compulsory retirement on grounds of efficiency

10.  A regular firefighter who—

(a) has attained the age of 50; and

(b) has, or but for an election under article 59 or a failure to make election under article 46(3) or 58 would have, completed 25 years’ pensionable service,

may be required by the Board to retire on the grounds that his retention in the fire and rescue service would not be in the general interests of its efficiency.

Compulsory retirement on grounds of disablement

11.—(1) Subject to paragraph (2), a regular firefighter may be required by the Board to retire on the date on which the Board determines that he ought to retire on the ground that he is permanently disabled.

(2) A retirement under this article is void if, on an appeal against the medical opinion on which the Board acted in determining that he ought to retire, the independent medical referee appointed under Schedule 8 decides that the appellant is not permanently disabled.

Effective date of retirement

12.  For the purposes of this Scheme a member of the fire and rescue service shall be taken to retire immediately after his last day of service.

PART B PERSONAL AWARDS

Ordinary pension

13.—(1) Subject to paragraph (2), this article applies to a regular firefighter who retires if he then—

(a) has attained the age of 50; and

(b) he is entitled to reckon at least 25 years’ pensionable service; and

(c) does not become entitled to an ill-health award under article 15.

(2) This article does not apply—

(a) to a chief fire officer who retires before attaining the age of 55, unless his notice of retirement was given with the permission of the Board; or

(b) where immediately before the person’s retirement an election under article 59 not to pay pension contributions had effect.

(3) A person to whom this article applies becomes entitled on retiring to an ordinary pension calculated in accordance with Part I of Schedule 2.

Short service award

14.—(1) This article applies, unless immediately before his retirement an election under article 59 not to pay pension contributions had effect, to a regular firefighter who—

(a) retires on or after normal pension age; and

(b) is not entitled to any other pension or gratuity under this Part.

(2) A person to whom this article applies becomes entitled on retiring—

(a) if he is entitled to reckon at least 2 years’ pensionable service or if a transfer payment in respect of his rights under a personal pension scheme has been made to the scheme, to a short service pension calculated in accordance with Part II of Schedule 2; and

(b) in any other case, to a short service lump sum of an amount equal to the aggregate of his pension contributions.

Ill-health award

15.—(1) This article applies to a regular firefighter who is required to retire under article 11 (compulsory retirement on grounds of disablement) unless, immediately before his retirement, an election under article 59 not to pay pension contributions had effect.

(2) A regular firefighter who is entitled—

(a) to reckon at least 2 years’ pensionable service; or

(b) to an award under the Compensation Scheme,

becomes entitled on retiring—

(i) where paragraph (3) applies, to a lower tier ill-health pension calculated in accordance with paragraph 2 or 3 (as the case may be) of Part III of Schedule 2,

(ii) where paragraph (4) applies, to the pensions referred to in paragraph (5).

(3) This paragraph applies where, in the opinion of a qualified medical practitioner, obtained in accordance with article 65, the firefighter is capable of undertaking regular employment.

(4) This paragraph applies where, in the opinion of a qualified medical practitioner obtained in accordance with article 65, the firefighter is incapable of undertaking regular employment.

(5) The pensions are—

(a) a lower tier ill-health pension calculated in accordance with paragraph 2 or 3 (as the case may be) of Part III of Schedule 2; and

(b) a higher tier ill-health pension determined in accordance with paragraph 4 of that Part.

(6) A firefighter who is not entitled to a pension under paragraph (2), becomes entitled on retiring to a short service lump sum of an amount equal to the aggregate of his pension contributions.

(7) In paragraphs (3) and (4) “regular employment” means employment for at least 30 hours a week on average over a period of not less than 12 consecutive months beginning with the date on which the issue of his capacity for employment arises.

Deferred pension

16.—(1) This article applies to a regular firefighter—

(a) who is entitled to reckon at least 2 years’ pensionable service; or

(b) in respect of whom a transfer value attributable to his rights under a personal pension scheme has been paid into the scheme; or

(c) who is entitled to reckon pensionable service by virtue of both service as a regular firefighter and of a period of other employment which together amount to 2 years or more; or

(d) who has an earlier period of service as a regular firefighter which, disregarding breaks in service of not more than a month, is continuous and which, after deducting from it—

(i) any period during which an election under article 59 not to pay pension contributions had effect, and

(ii) any period of maternity or adoption leave which does not count as pensionable service as a result of article 47 or article 58

and aggregating the remainder with his pensionable service, amounts to 2 years or more.

(2) If a person to whom this article applies ceases to be a member of the fire and rescue service, or elects under article 59 not to pay pension contributions, in circumstances in which—

(a) no transfer value or cash equivalent is payable in respect of him; and

(b) he does not become entitled to any award under articles 13 to 15,

he becomes entitled to a deferred pension calculated in accordance with Part V of Schedule 2.

(3) If—

(a) a person to whom, when he was a regular firefighter, this article applied has been awarded an ill-health pension under article 15; and

(b) that pension is terminated under article 81 otherwise than on his re-deployment by the Board,

he becomes entitled to a deferred pension calculated in accordance with Part V of Schedule 2.

(4) A deferred pension becomes payable—

(a) from the 60th birthday of the person entitled to it; or

(b) from any earlier date on which he becomes permanently disabled for engaging in firefighting and performing any other duties appropriate to his former role as a firefighter, and no payment in respect of the pension shall be made for any earlier period.

(5) A person who under article 49(7)(b) relinquishes his entitlement to a deferred pension ceases to be entitled to it.

Repayment of aggregate pension contributions

17.—(1) This article applies to a regular firefighter, with less than 2 years’ pensionable service, who ceases to be a regular member of the fire and rescue service or elects under article 59 not to pay pension contributions, in circumstances in which—

(a) no transfer value or cash equivalent is payable in respect of him; and

(b) he does not become entitled to any award under articles 13 to 16 or article 78.

(2) A person to whom this article applies becomes entitled to the repayment of his aggregate pension contributions.

(3) Where aggregate pension contributions are repaid under paragraph (2), the Board shall transfer from its Firefighters’ Pension Fund to any other fund maintained by it an amount equal to the aggregate of the amounts that it has paid by way of employer’s contributions under article 57(4) in respect of the firefighter concerned.

Commutation — general provision

18.—(1) This article applies to an ordinary, short service, ill-health or deferred pension under this Part; in relation to a deferred pension, it has effect as if references to retirement and to the date of retirement were references respectively to the pension becoming payable and to the date of its coming into payment.

(2) Subject to paragraph (3), a person entitled or prospectively entitled to a pension to which this article applies may commute for a lump sum a portion of the pension (“the commuted portion”).

(3) A person who retires with an ill-health award may not commute any portion of a higher-tier ill-health pension.

(4) The lump sum is the actuarial equivalent of the commuted portion at the date of retirement, calculated from tables prepared by the Government Actuary.

(5) The commuted portion must not in any case exceed a quarter of the full amount of the pension.

(6) In the case of an ordinary pension, unless—

(a) when the person retires he is entitled to reckon at least 30 years’ pensionable service; or

(b) he retires at normal pension age (see article 9 (normal pension age);

the commuted portion must not be such that the lump sum exceeds two and a quarter times the full amount of the pension.

(7) The full amount of a pension is its amount as calculated under Part I, II, III or V of Schedule 2, disregarding any reduction under any other provision of this Scheme.

(8) In order to commute a portion of a pension a person must, not earlier than 4 months before his intended retirement nor later than the day before the pension comes into payment, give the Board written notice of commutation specifying the portion.

(9) Notice of commutation takes effect on the date of the person’s retirement.

(10) When a person’s notice of commutation takes effect the Board shall—

(a) reduce the pension, as from the effective date, by the commuted portion; and

(b) within three months of the date of his retirement, pay him the lump sum; but where payment of the pension had commenced before commutation, that sum shall be reduced by the difference between the aggregate payments made in respect of the pension and the aggregate payments that would have been made in respect of it if it had been reduced from the date of retirement.

(11) Where—

(a) notice of commutation relating to an ill-health pension has taken effect; and

(b) the pension is terminated under article 81; and

(c) the person later becomes entitled to another pension, other than an injury pension, for the purposes of which he is entitled to reckon the period of pensionable service that was reckonable for the purposes of the ill-health pension;

the other pension shall be reduced by the amount by which the ill-health pension would have been reduced if it had not been terminated.

(12) Where paragraph (11)(c) applies and notice of commutation is given in respect of the other pension, the portion of it that may be commuted is reduced by the amount of the reduction under paragraph (11).

(13) For the purposes of this article no account shall be taken of any increase under article 69(3) or rule 2 or 3 or Part 7 of the Compensation Scheme in an award to a serviceman.

Commutation - small pensions

19.—(1) Where the amount of any pension payable under this Part to a person who has attained state pensionable age, together with any pension to which he is entitled under article 74 and any increase under the Pensions (Increase) Act (Northern Ireland) 1971(9), does not exceed the commutation limit specified for the purposes of Part I of Schedule 29 to the Finance Act 2004 (lump sum rule)(10).

(2) The amount of a lump sum under this article is the actuarial equivalent of the pension, calculated from tables prepared by the Government Actuary.

(3) Where a person is entitled to more than one pension, the pensions shall be treated as one for the purposes of this article.

Allocation

20.—(1) This article applies to an ordinary, short service, ill-health or deferred pension under this Part.

(2) A person entitled or prospectively entitled to a pension to which this article applies may allocate a portion of the pension in favour of a beneficiary, that is to say—

(a) his spouse or civil partner; or

(b) some other person who the Board is satisfied is substantially dependent on him.

(3) A person who has allocated a portion of an ordinary pension may allocate a further portion of it—

(a) in favour of the same beneficiary; or

(b) if that beneficiary has died, in favour of some other beneficiary.

(4) No more than one third of a pension may be allocated under this article.

(5) In order to allocate a portion of a pension a person must give the Board written notice of allocation specifying—

(a) the portion; and

(b) the beneficiary,

and must have satisfied the Board of his good health.

(6) A person’s notice of allocation, which may be sent by post, must be given before, but not earlier than two months before, the date on which he intends to retire.

(7) Where a person has complied with paragraphs (5) and (6) the Board shall forthwith notify him in writing that it has accepted the notice of allocation.

(8) A notice of allocation which has been accepted takes effect only if the person who gave it retires within 2 months of giving it.

(9) Where a notice of allocation has taken effect and the pension to which it relates has become payable, the pension shall, unless the beneficiary has died, be reduced by the allocated portion as from the date from which the pension is payable, and if the beneficiary survives the pensioner the Board shall, as from the pensioner’s death, pay the beneficiary a pension which is the actuarial equivalent of the allocated portion.

(10) Where the beneficiary dies after a pension, which has been reduced under paragraph (9), becomes payable, that reduction shall cease from the date of the beneficiary’s death.

(11) The actuarial equivalent shall be calculated from tables prepared by the Government Actuary and in force at the time when the notice took effect, which shall take account of the ages of the pensioner and the beneficiary at that time and separate calculations shall be made in respect of separate allocations.

(12) For the purposes of this article no account shall be taken of any increase under article 69(3) or rule 2 or 3 of Part 7 of the Compensation Scheme.

Limitation of commuted or allocated portion of pension

21.  A person may not commute under article 18 or allocate under article 20—

(a) so much of any pension that it becomes payable at a rate less than two thirds of the rate at which it would have been payable but for those articles and Parts VI and VII of Schedule 2; or

(b) in the case of a deferred pension in relation to which, when it becomes payable, he has a guaranteed minimum, so much of the pension that its weekly amount, including any increase under the Pensions (Increase) Act (Northern Ireland) 1971, is then less than the guaranteed minimum.

(c) For the purposes of this article no account shall be taken of any increase under article 69(3) or rule 2 or 3 of Part 7 of the Compensation Scheme in an award to a serviceman.

Deduction of tax and lifetime allowance charge

22.  The Board shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 2004(11), the amount of tax charged or the amount of charge to be recovered.

Pension debit members

23.  Where a pension debit member is entitled to an award under article 13, 14, 15 or 16—

(a) the award is calculated by reference to the member’s rights under this Scheme as reduced by virtue of Article 28 of the 1999 Order and in accordance with such tables and other guidance as are provided for the purpose by the Government Actuary, and

(b) articles 18 to 21 have effect accordingly.

Part-time members

24.  Where a person is entitled to an award under this Part and some or all of his service, by virtue of which his pensionable service is reckonable, was part-time service, his award shall be calculated in accordance with Part IV of Schedule 2.

PART C AWARDS ON DEATH — SPOUSES OR CIVIL PARTNERS

Spouse’s or civil partner’s ordinary pension

25.—(1) This article applies where a person entitled to reckon at least 2 years’ pensionable service dies, leaving a surviving spouse or civil partner—

(a) while serving as a regular firefighter unless an election under article 59 not to pay pension contributions had effect at the time of his death; or

(b) while in receipt of an ordinary, short service or ill-health pension; or

(c) while in receipt of an injury pension under the Compensation Scheme, if he has been but no longer is in receipt both of that pension and of an ill-health pension; or

(d) in consequence of an injury on account of which he retired from service as a regular firefighter with an ill-health gratuity, if he has not since had any period of such service.

(2) Where this article applies the surviving spouse or civil partner is entitled to an ordinary pension calculated, subject to Part I of Schedule 9 (Spouse’s or civil partner’s awards), in accordance with Part I of Schedule 3.

(3) The surviving civil partner is entitled to an ordinary pension of such amount as bears to the ordinary pension to which he would have been entitled had he been the deceased’s surviving spouse (calculated in accordance with Part I of Schedule 3), the same proportion that the deceased’s service after 5th April 1988 bears to the whole of his pensionable service.

Spouse’s or civil partner’s accrued pension

26.—(1) This article applies, whether or not the pension has come into payment, where a person entitled to a deferred pension dies leaving a surviving spouse or civil partner.

(2) For the purposes of paragraph (1) a person shall be treated as entitled to a deferred pension if he would have been entitled to one but for its commutation under article 19.

(3) Where this article applies the surviving spouse or civil partner is entitled to an accrued pension calculated in accordance with Part II of Schedule 3.

Limitation award to surviving spouse or civil partner with reference to date of marriage or civil partnership

27.—(1) A surviving spouse or civil partner is not entitled to an ordinary pension under article 25 or an accrued pension under article 26 unless that person was married to, or had formed a civil partnership with, the deceased during a period before the deceased last ceased to be a regular firefighter.

(2) A surviving spouse or civil partner who but for paragraph (1) would be entitled to a pension mentioned in that paragraph is instead entitled to a pension calculated in accordance with Part III of Schedule 3.

(3) A surviving civil partner who, but for paragraph (1), would be entitled to a pension mentioned in that paragraph, is instead entitled to a pension of such amount as bears to the pension to which, under paragraph (2), he would have been entitled had he been the deceased’s surviving spouse, the same proportion that the deceased’s service after 5th April 1988 bears to the whole of his pensionable service.

Surviving spouse’s or civil partner’s requisite benefit and temporary pension

28.—(1) This article applies, with effect from 1st March 1992, where—

(a) a person entitled to reckon less than 2 years’ pensionable service who is or has been a regular firefighter and by whom pension contributions have at any time been payable under article 57 dies, leaving a surviving spouse or civil partner, after the beginning of the tax year in which he attained or would have attained state pensionable age; and

(b) article 26 does not apply.

(2) Where this article applies the surviving spouse or civil partner is entitled—

(a) in respect of the first 13 weeks following the death, to a temporary pension; and

(b) after the last of those 13 weeks, to a requisite benefit pension.

(3) The weekly amount of the temporary pension is A - B where:

A is the weekly amount, immediately before he died, of the deceased’s pensionable pay or, as the case may be, his pension or pensions (including any increase under the Pensions (Increase) Act (Northern Ireland) 1971(12)); and

B is the weekly amount of any children’s allowances payable in respect of his death.

(4) The requisite benefit pension shall be calculated—

(a) in the case of a surviving spouse, in accordance with Part IV of Schedule 3; and

(b) in the case of a surviving civil partner, in accordance with that Part subject to the substitution, in paragraphs 1 and 3, of “5th April 1988” for “5th April 1978”.

(5) If—

(a) the deceased died while serving as a regular firefighter; and

(b) the amount of the capitalised value of the requisite benefit pension, as calculated by the Government Actuary, is less than that of his average pensionable pay,

the surviving spouse or civil partner is entitled to a gratuity equal to the difference between those amounts.

Surviving spouse’s or civil partner’s award where no other award payable

29.—(1) This article applies where—

(a) a person by whom pension contributions have at any time been payable under article 57 dies, while serving as a regular firefighter, before the end of the tax year preceding that in which he would have attained state pensionable age; and

(b) he leaves a spouse or a civil partner; and

(c) articles 25, 26 and 28 do not apply.

(2) Where this article applies the surviving spouse or civil partner is entitled—

(a) in respect of the first 13 weeks following the death, to a temporary pension calculated as if article 28(2)(a) and (3) had applied; and

(b) to a lump sum of an amount equal to the deceased’s average pensionable pay.

Limitation where spouses or civil partners living apart

30.—(1) A surviving spouse or civil partner who at the time of the death was living apart from the deceased is not entitled to any award under articles 25 and 26 to 29.

(2) Except where paragraph (3) applies, a surviving spouse or civil partner who but for paragraph (1) would be entitled to a pension under article 25 or 26 is entitled instead to a requisite benefit pension calculated in accordance with Part IV of Schedule 3.

(3) Where—

(a) the surviving spouse or civil partner would but for paragraph (1) be entitled to a pension under article 25 or 26; and

(b) at the time of the death the deceased was making relevant contributions, or was liable to do so by virtue of an agreement or of an order or decree of a competent court,

the surviving spouse or civil partner is entitled to a pension of the appropriate amount.

(4) Relevant contributions are contributions paid or payable—

(a) for the support of the spouse or civil partner; or

(b) to the spouse or civil partner for the support of a child of the spouse’s or civil partner’s,

the amount of which exceeds that of the requisite benefit pension that would otherwise be payable under paragraph (2).

(5) The appropriate amount is the lesser of—

(a) the amount of a pension calculated in accordance with, as the case may be, article 25 or 26; and

(b) the amount of the relevant contributions.

(6) The Board may determine that, for such period as it thinks fit, a pension under paragraph (2) or (3) shall be paid at an increased rate, not exceeding that of the pension which would have been payable but for paragraph (1).

(7) Where but for paragraph (1) the surviving spouse or civil partner would be entitled to a gratuity, the Board may decide that the gratuity be paid in whole or part.

Effect of remarriage or subsequent civil partnership

31.—(1) A person entitled to a pension under this Part who remarries or forms a subsequent civil partnership is not entitled to receive any payment on account of the pension in respect of any subsequent period; but if the marriage or civil partnership is dissolved or the other party dies the Board may pay the whole or any part of the pension for such period after the dissolution or death.

(2) Where a person entitled to a gratuity under this Part remarries or forms a subsequent civil partnership any part of the gratuity that has not already been paid (“the outstanding amount”) ceases to be payable; but if the marriage or civil partnership is dissolved or the other party to it dies the Board may pay the person the whole or any part of the outstanding amount.

Pension debit members

32.—(1) Where a pension debit member dies leaving a surviving spouse or civil partner, any award under article 25, 26, 27, 28, 29 or 30, and the pension under any of those articles by reference to which any payment under article 31 is made, is calculated by reference to the member’s rights under this Scheme as reduced by virtue of Article 28 of the 1999 Order and in accordance with such tables and other guidance as are provided for the purpose by the Government Actuary.

PART D AWARDS ON DEATH — CHILDREN

Child’s ordinary allowance

33.—(1) This article applies where a person dies, leaving a child—

(a) while serving as a regular firefighter unless an election under article 59 not to pay pension contributions had effect at the time of his death; or

(b) while in receipt of an ordinary, short service or ill-health pension; or

(c) while in receipt of an injury pension under the Compensation Scheme, if he has been but no longer is in receipt both of that pension and of an ill-health pension; or

(d) in consequence of an injury on account of which he retired from service as a regular firefighter with an ill-health gratuity, if he has not since had any period of such service.

(2) Subject to article 35, where this article applies the child is entitled to an ordinary allowance calculated, subject to Part II of Schedule 9 (children’s awards), in accordance with Part I of Schedule 4.

Child’s accrued allowance

34.—(1) This article applies, whether or not the pension has come into payment, where a person entitled to a deferred pension dies leaving a child.

(2) Subject to article 35 where this article applies the child is entitled to an accrued allowance calculated in accordance with Part II of Schedule 4.

Child’s allowance or special gratuity — limitations

35.—(1) No allowance or gratuity under this Part shall be paid—

(a) in respect of a child born on or after the relevant date who is not a child of a marriage that took place or of a civil partnership that was formed before that date; or

(b) by reason of his being a step-child, in respect of a child of a spouse whose marriage to the deceased took place or of a civil partner whose civil partnership with the deceased was formed on or after the relevant date; or

(c) by reason of his being substantially dependent on the deceased, in respect of a child who was not so dependent before the relevant date; or

(d) by reason of his being an adopted child, in respect of a child adopted on or after the relevant date; or

(e) except in the case of a legitimate or adopted child of the deceased, in respect of a child who was not substantially dependent on the deceased at the time of the death,

the relevant date being in each case the date on which the deceased ceased to be a regular firefighter.

(2) No allowance under this Part shall be paid in respect of a person who—

(a) has attained the age of 16 but has not attained the age of 17; and

(b) is in full-time employment,

unless the employment constitutes full-time training of at least one year’s duration for a trade, profession or calling (“full-time vocational training”).

(3) No allowance under this Part shall be paid in respect of a person who has attained the age of 17 unless—

(a) he is permanently disabled and one of the conditions in paragraph (4) is satisfied; or

(b) he is undergoing full-time education or full-time vocational training and either he has not attained the age of 19 or the condition in paragraph (5) is satisfied.

(4) The conditions mentioned in paragraph (3)(a) are—

(a) that he was both permanently disabled and substantially dependent on the deceased at the time of the death; or

(b) that he became permanently disabled while in receipt of an allowance under this Part; or

(c) that the Board, having regard to all the circumstances, in its discretion determines to pay an allowance to him.

(5) The condition mentioned in paragraph (3)(b) is that he was undergoing full-time education or full-time vocational training immediately before his 19th birthday and either—

(a) he has since continued to do so without any period of interruption; or

(b) the Board, having regard to all the circumstances, in its discretion determines to pay an allowance to him notwithstanding any period of interruption.

(6) Part III of Schedule 4 has effect for the reduction, in certain circumstances, of allowances under this Part.

Pension debit members

36.—(1) Where a pension debit member dies leaving a child, the reduction in his rights under this Scheme by virtue of Article 28 of the 1999 Order is disregarded for the purposes of calculating any award payable under this Part.

PART E AWARDS ON DEATH — ADDITIONAL PROVISIONS

Lump sum death grant

37.—(1) On the death of a person while serving as a regular firefighter a lump sum death grant becomes payable unless, at the time of his death—

(a) he was aged 75 or more; or

(b) an election under article 59 not to pay pension contributions had effect.

(2) The grant is payable whether or not any pension or gratuity is payable under Part C.

(3) The amount of the grant is twice that of the deceased’s pensionable pay, expressed as an annual rate—

(a) at the time of the death; or

(b) if he was then absent from duty without pay, immediately before that absence began.

(4) The grant is to be paid—

(a) to any surviving spouse or civil partner who qualifies for it; or

(b) if there is no such surviving spouse or civil partner, to the personal representatives.

(5) A surviving spouse or civil partner who qualifies for the grant is one who was not living apart from the deceased at the time of the death.

Dependent relative’s gratuity

38.—(1) This article applies where a person dies—

(a) while serving as a regular firefighter; or

(b) while in receipt of a pension other than a deferred pension,

and there is a dependent relative.

(2) A relative is a person who is, or is a child of, a surviving spouse or civil partner, or a parent, grandparent or child of the deceased, and a dependent relative is any relative who—

(a) was substantially dependent on the deceased immediately before his death; and

(b) is not entitled to any award under this Scheme.

(3) If the Board thinks fit, it may grant a gratuity to a dependent relative, but the aggregate of all gratuities granted under this article in respect of the death shall not exceed the amount of the deceased’s aggregate pension contributions.

Payment of balance of contributions to estate

39.—(1) This article applies where a person dies—

(a) while in receipt of an ordinary, short service or ill-health pension; or

(b) while entitled to a deferred pension; or

(c) while serving as a regular firefighter,

and the aggregate of the relevant amounts is less than the amount of his aggregate pension contributions.

(2) Where paragraph (1)(a) or (b) applies, the relevant amounts are—

(a) the sums paid in respect of the pension mentioned in paragraph (1) (“the pension”);

(b) if the pension was an ill-health pension and the deceased was also in receipt of an injury pension under the Compensation Scheme, the sums paid by way of pension and gratuity under that Scheme;

(c) if the pension was reduced under article 18 (commutation – general provisions), the lump sum paid under that article;

(d) if the pension was reduced under article 20 (allocation), the sums that would otherwise have been paid in respect of the allocated portion;

(e) any gratuity payable in respect of the death; and

(f) the actuarial value, as calculated in accordance with guidance provided for the purpose by the Government Actuary of

(i) any surviving spouse’s or civil partner’s pension or child’s allowance payable in respect of the death, and

(ii) if the deceased member was a pension debit member, any pension credit member’s pension deriving from the deceased member’s rights.

(3) Where paragraph (1)(c) applies, the relevant amounts are those described in sub-paragraphs (e) and (f) of paragraph (2).

(4) The Board shall pay the difference between the aggregate of the relevant amounts and the deceased’s aggregate pension contributions to his personal representatives.

Lump sum in lieu of surviving spouse’s or civil partner’s pension

40.—(1) Subject to paragraph (2) and article 42, where the amount of any pension payable under Part C, together with any increase under the Pensions (Increase) Act (Northern Ireland) 1971, does not exceed the commutation limit specified for the purposes of Part I of Schedule 29 to the Finance Act 2004 (lump sum rule) in paragraph 7(4) of that Part (trivial commutation lump sum), the Board may commute the whole or any part of the pension for a lump sum.

(2) Where—

(a) a surviving spouse or civil partner is entitled to a pension under article 25; and

(b) the Board is satisfied that there are sufficient reasons; and

(c) the surviving spouse or civil partner consents; and

(d) the deceased spouse or civil partner died before his 75th birthday,

the Board may commute the whole or any part of the pension for a lump sum.

(3) The Board may, under this article, commute the whole or any part of a pension for a lump sum only when the pension first becomes payable.

(4) The payment of a lump sum on the commutation of the whole or any part of a pension under this article must be made before the date on which the deceased would have attained the age of 75.

(5) A lump sum under this article shall be calculated in accordance with such guidance as is provided for the purpose by the Government Actuary.

Lump sum in lieu of child’s allowance

41.—(1) Where the amount of a child’s allowance under Part D, together with any increase under the Pensions (Increase) Act 1971, does not exceed the commutation limit for the purposes of Part 2 of Schedule 29 to the Finance Act 2004 (trivial commutation lump sum death benefit)(13), the Board may, subject to the provisions of this article and article 42, commute the whole or any part of the allowance for a lump sum.

(2) The allowance may not be commuted unless—

(a) the Board is satisfied that there are sufficient reasons; and

(b) a surviving parent or the child’s guardian or, if he has neither, the child himself consents; and

(c) the deceased died before his 75th birthday.

(3) The payment of a lump sum on the commutation of the whole or any part of an allowance under this article must be made before the date on which the deceased would have attained the age of 75.

(4) A lump sum under this article shall be calculated in accordance with Schedule 5.

Limitation on discretion to commute pension or allowance for gratuity

42.—(1) This article applies where a person dies while in receipt of an ordinary, short service, ill-health or deferred pension (“the principal pension”).

(2) The Board may not under article 40 or 41 commute the whole or a part of a pension or allowance for a gratuity the actuarial value of which exceeds—

(a) the permitted amount; or

(b) the commutation limit specified for the purposes of Part I of Schedule 29 to the Finance Act 2004 (lump sum rule) in paragraph 7(4) of that Part (trivial commutation lump sum)(14).

(3) The permitted amount is A - B - C, where—

A is a quarter of the actuarial value of the principal pension, disregarding any reduction under article 18 (commutation – general provisions),

B is the actuarial value of any other lump sum paid under article 40 or 41, and

C is the actuarial value of any lump sum paid under article 18.

(4) The actuarial value of any pension or lump sum is its actuarial value at the time of the deceased’s retirement as calculated by the Government Actuary.

(5) For the purposes of this article no account shall be taken of an increase under article 69(3) or rule 2 or 3 of Part 7 of the Compensation Scheme in an award to a serviceman.

Increase of pensions and allowances during first 13 weeks

43.—(1) Paragraphs (2) to (4) apply to a surviving spouse’s or civil partner’s ordinary or accrued pension (“the survivor’s pension”) where the deceased died—

(a) while serving as a regular firefighter; or

(b) while in receipt of a pension.

(2) For each of the first 13 weeks for which it is payable the survivor’s pension under the Scheme or the Compensation Scheme shall if necessary be increased so that the total of—

(a) the survivor’s pension; and

(b) any children’s allowances payable,

is not less than the appropriate amount.

(3) The appropriate amount is—

(a) where paragraph (1)(a) applies, the deceased’s pensionable pay for a week; and

(b) where paragraph (1)(b) applies, the weekly amount of the deceased’s pension together with any increase in it under the Pensions (Increase) Act (Northern Ireland) 1971,

immediately before the death.

(4) For the purposes of paragraph (3)(b), any reduction in the deceased’s pension under Part VII of Schedule 2 (reduction of pension related to uprating of widow’s pensions) shall be disregarded.

(5) Paragraphs (6) and (7) apply to a child’s ordinary or accrued allowance under this Scheme and to a child’s special allowance under the Compensation Scheme where the deceased died as mentioned in paragraph (1) and—

(a) there is no surviving spouse or civil partner; or

(b) a surviving spouse or civil partner did not become entitled to a pension which was payable for a continuous period of 13 weeks.

(6) Subject to paragraph (7), for each of the first 13 weeks for which it is payable an allowance shall if necessary be increased—

(a) so that the amount paid in respect of it is not less than the appropriate amount ascertained in accordance with paragraphs (3) and (4); or

(b) where two or more allowances are payable, so that the amount paid in respect of each of them is not less than that appropriate amount divided by the number of allowances.

(7) No allowance shall be increased under paragraph (6) for any week for which a pension is payable under this Scheme or an injury pension under the Compensation Scheme to a s