The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

PART EAWARDS 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)(1), 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)(2).

(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 surviving spouse or civil partner.

Flat-rate awards

44.—(1) This article applies where an election has effect under—

(a)paragraph 2 of Part I of Schedule 3 (spouse’s or civil partner’s ordinary pension); or

(b)paragraph 3 of Part III of Schedule 3 (spouse’s or civil partner’s accrued pension); or

(c)paragraph 3 of Part I of Schedule 4 (child’s ordinary allowance); or

(d)paragraph 3 of Part I of Schedule 4 as applied by Part II of that Schedule (child’s accrued allowance).

(2) Subject to paragraph (4), where paragraph (1)(a) or (b) applies and the deceased retired before 1st July 2006, the amount of the pension is—

(a)if the deceased’s last rank was not higher than sub-officer (“Case A”); £379.78;

(b)if it was higher than sub-officer but not higher than divisional officer (Grade 1) (“Case B”), £494.54; and

(c)if it was higher than divisional officer (Grade 1) (“Case C”), £594.18,

increased in each case, in accordance with paragraph (8).

(3) Subject to paragraph(4), where paragraph (1)(a) or (b) applies and the deceased retired on or after 1st July 2006, the amount of that pension is—

(a)if his last role was not higher than Watch Manager A (“Case A”), £379.78;

(b)if his last role was higher than Watch Manager A but not higher than Area Manager A (“Case B”), £494.54; and

(c)in any other case (“Case C”), £594.18,

increased, in each case, in accordance with paragraph (8).

(4) Where—

(a)paragraph (1)(a) applies and the deceased was entitled to reckon at least 10 years’ pensionable service; or

(b)paragraph (1)(b) applies and the deceased ceased to serve as a regular firefighter after 5th April 1975 and would, had he continued to serve until he could have been required to retire on account of age, have become entitled to reckon at least 10 years’ pensionable service,

the amount specified in, as the case may be, paragraph (2)(a), (b) or (c), or (3)(a), (b) or (c) is increased by £29.91.

(5) Where paragraph (1)(c) or (d) applies and one of the child’s parents is alive, the amount of the allowance is—

(a)in Case A, £107.99;

(b)in Case B, £127.29; and

(c)in Case C, £157.02,

increased, in each case, in accordance with paragraph (8).

(6) Subject to paragraph (7), where paragraph (1)(c) or (1)(d) applies and neither of the child’s parents is alive, the amount of the allowance is—

(a)in Case A, £159.11;

(b)in Case B, £188.84; and

(c)in Case C, £233.19,

increased, in each case, in accordance with paragraph (8).

(7) The Board may in any particular case from time to time determine to substitute for the amount specified in paragraph (5)(a), (b) or (c) a higher amount not exceeding—

(a)in Case A, £209.19;

(b)in Case B, £249.88; and

(c)in Case C, £311.44.

(8) An amount arrived at under paragraphs (2) to (7) (“the basic rate”) shall be increased to an amount equal to the annual rate (rounded up to the nearest penny) at which the pension or allowance would for the time being be payable if it had been an official pension, within the meaning of the Pensions (Increase) Act (Northern Ireland) 1971 (“the 1971 Act”), which began, and first qualified for increases under the 1971 Act, on 30th June 1978 and was then payable at the basic rate.

(9) In calculating an increased amount under paragraph (8) any increase that would have occurred under the 1971 Act in respect of a period beginning before 12th November 1979 shall be disregarded.

(10) If the deceased was a pension debit member, this article has effect as if the sums referred to in paragraph (2)(a), (b) and (c) or (3)(a), (3)(b)or (c) were reduced in the same proportion as the member’s rights are reduced by virtue of Article 28 of the 1999 Order.