The Firefighters’ Pension Scheme Order (Northern Ireland) 2007

PART KN.I.SPECIAL CASES

Guaranteed minimum pensionsN.I.

78.—(1) This article applies where a person who is or has been a regular firefighter has a guaranteed minimum in relation to a pension provided by this Scheme by reason of service before 6^th April 1997 which is contracted-out employment by reference to the Scheme.

(2) Subject to paragraphs (3) to (7)—

(a)the person is entitled from the date on which he attains state pensionable age to a pension at a weekly rate equal to his guaranteed minimum;

(b)in the case of a man who dies at any time and leaves a widow or civil partner, that widow or civil partner is entitled to a pension at a weekly rate equal to half his guaranteed minimum; and

(c)in the case of a woman who dies at any time and leaves a widower or civil partner, that widower or civil partner is entitled to a pension at a weekly rate equal to half of that part of the deceased’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years up to and including the tax year 1996-1997.

(3) A pension to which a person is entitled under paragraph (2)(a) is not payable for any period within 5 years after his attaining state pensionable age during which—

(a)he is continuing to serve as a regular firefighter; or

(b)a decision under article 83 (withdrawal of pension during employment as regular firefighter) taken by the Board before he attained state pensionable age has effect.

(4) An entitlement to a pension under paragraph (2)(b) or (c) ceases if the person entitled remarries or forms a civil partnership before attaining state pensionable age.

(5) Where a person is entitled to a pension under any other provision of this Scheme—

(a)a pension under paragraph (2) is payable only if it is greater than the other pension, disregarding any secured portion; and

(b)if a pension under paragraph (2) is paid, only the secured portion, if any, of the other pension is payable.

(6) For the purposes of paragraph (5), a pension includes any increase in it under the Pensions (Increase) Act (Northern Ireland) 1971(1).

(7) In relation to a pension under paragraph (2)—

(a)article 19 (commutation of small pensions) applies as it applies in relation to a pension under Part B; and

(b)article 84 (withdrawal of pension on conviction of certain offences) applies as it applies in relation to a pension under Part B or C but as if article 84(2)(b) were omitted.

(8) A pension under paragraph (2) shall not be reduced or extinguished except as provided in this article.

Revaluation of guaranteed minimumN.I.

79.—(1) This article applies where a person—

(a)has ceased to serve as a regular firefighter; or

(b)has elected under article 59 not to pay pension contributions,

and has taken a right to a cash equivalent by exercising the option conferred by section 91(1) of the Pension Schemes (Northern Ireland) Act 1993(2) (“the 1993 Act”) wholly or partly in the way specified in section 91(2)(c) of that Act (purchase of annuity).

(2) Where this article applies, to the extent that the person’s guaranteed minimum is otherwise appropriately secured within the meaning of section 15(3) of the 1993 Act—

(a)for the purposes of section 10(2) of that Act (amount of guaranteed minimum) his earnings factors shall be determined by reference to the last order under section 130 of the Social Security Administration (Northern Ireland) Act 1992(3) to come into force before the end of the tax year in which he ceased to serve as a regular firefighter or, as the case may be, in which his election under article 59 took effect and without reference to any subsequent order; and

(b)the weekly equivalent mentioned in section 10(2) of the 1993 Act shall be increased—

(i)by at least the prescribed percentage for each relevant year after the end of the tax year in which he ceased to serve as a regular firefighter or, as the case may be, in which his election under article 59 took effect, and

(ii)in accordance with such additional requirements as may be prescribed for the purposes of section 12(3) of the 1993 Act(4).

(3) In this article—

“relevant year” has the meaning given in section 10(8) of the 1993 Act(5);

“prescribed percentage” has the meaning given in regulation 62 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996(6).