ANNEXN.I.The Firefighters’ Pension Scheme (Northern Ireland) 2007

PART PN.I.FIREFIGHTERS’ PENSION FUND

Establishment, maintenance and operation of Firefighters’ Pension FundN.I.

90.—(1) For the purposes of this Scheme, and in connection with rights acquired and liabilities incurred under the 1973 Scheme or previous Firemen’s Pension Schemes and transferred to the Board, the Board shall establish and maintain, in accordance with proper practices, a pension fund, which shall be known as their Firefighters’ Pension Fund (in this Part referred to as the FPF).

(2) Without prejudice to the generality of paragraph (1), there shall be credited to the FPF or, where a transfer is made to the FPF from any other fund maintained by the Board, credited to the FPF and debited to that other fund—

(a)sums receivable from firefighters in respect of periods treated as reckonable by virtue of paragraph (3) of article 46 (current service);

(b)sums receivable under article 53 (receipt of transfer value);

(c)sums receivable from English, Scottish or Welsh fire and rescue authorities under provisions of the Firefighters’ Pension Scheme set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992(1) as it has effect in England and Scotland or the Firefighters’ Pension Scheme (Wales) Order 2004(2) equivalent to article 54 (transfer payments between fire and rescue authorities);

(d)the amount of the Board’s annual contributions under paragraph (3) of article 57 (pension contributions).

(3) Without prejudice to the generality of paragraph (1), there shall be payable out of the FPF or, if a transfer is made from the FPF to any other fund maintained by the Board, debited to the FPF and credited to that other fund—

(a)sums payable under article 17 (repayment of aggregate pension contributions);

(b)awards payable under any provision of this Scheme (including the commuted portion of a pension to which article 18 (commutation: general provision) applies);

(c)sums payable under article 54 (transfer payments between fire authorities);

(d)sums payable under article 55 (payment of transfer values) by way of transfer values or cash or part cash equivalents; and

(e)the amount of any refund of employer’s contributions under article 17 or 59(4).

(4) Every amount to be paid or repaid to or by the Board under this Part shall be credited or, as the case may be, debited, to the FPF.

(5) In this Part—

(a)references to the total amount payable out of the FPF do not include references to any amount which the Department required the Board to pay to it under any of articles 94 to 97; and

(b)references to the total amount credited to the FPF do not include references to any amount which the Department pays to the Board for crediting to the FPF under any of articles 94 to 97.

Special payments and transfers into Firefighters’ Pension FundN.I.

91.—(1) The Board shall make transfers into their FPF in accordance with paragraphs (2) to (5).

(2) In respect of each firefighter employed by the Board who retires on or after 1st April 2005 and before 1st April 2006 with an entitlement to immediate payment of an ill-health award under article 17 (ill-health award), the Board shall, as soon as reasonably practicable after the date on which this Order comes into operation, transfer into the FPF an amount equal to that firefighter’s average pensionable pay.

(3) In respect of each firefighter employed by the Board who retires on or after 1st April 2006 with an entitlement to immediate payment of a higher tier ill-health award under article 15, the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the higher tier ill-health charge applicable in respect of that pension.

(4) In respect of each firefighter employed by the Board who retires on or after 1st April 2006—

(a)with an entitlement to immediate payment of a lower tier ill-health award under article 15 (ill-health awards) ; and

(b)with no entitlement to a higher tier ill-health award,

the Board shall transfer into the FPF such amount as shall be determined and notified to it by the Department as the lower tier ill-health charge applicable in respect of that pension.

(5) The amount to be transferred under paragraph (3) or (4) shall be transferred in accordance with arrangements agreed with the Department.

Transfer from Firefighters’ Pension FundN.I.

92.—(1) Where, in consequence of a review under article 80 (review of ill-health and certain deferred pensions)—

(a)a higher tier ill-health pension is cancelled before all the instalments of the higher tier ill-health charge in respect of that pension have been transferred in accordance with article 91; and

(b)a lower tier ill-health pension continues to be paid,

the amount referred to in paragraph (2) shall be transferred from the FPF to any other fund maintained by the Board.

(2) The amount is an amount equal to the difference between—

(a)the aggregate of such instalments of the higher tier ill-health charge as have been transferred in accordance with article 91; and

(b)the aggregate amount that would have been transferred if—

(i)the lower tier ill-health charge had always applied in respect of the pension, and

(ii)instalments of that charge had been transferred on the dates on which instalments of the higher tier ill-health charge were transferred.

(3) For the purposes of ascertaining the amount to be transferred in accordance with paragraph (2), the Board shall request the Department to determine the amount of notional lower tier ill-health charge in respect of the pension concerned.

(4) Where a person declines an offer of employment under paragraph (2)(b) of article 81 (consequences of review) and does not again take up employment in the fire and rescue service—

(a)article 91(3) or (4) (as the case may be) shall be disregarded in his case (to the extent that it remains to be complied with); and

(b)the Board—

(i)shall not make any transfer into the FPF in respect of him as regards any time after the date on which it receives notice that the offer has been rejected; and

(ii)shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been terminated.

(5) Where—

(a)a higher tier ill-health pension or a lower tier ill-health pension is wholly and permanently withdrawn under article 84 (withdrawal of pension on conviction of certain offences); and

(b)the former recipient of that pension does not again take up employment in the fire and rescue service,

article 91(3) or (4) (as the case may be) shall be disregarded in his case (to the extent that it remains to be complied with); and the Board shall transfer from the FPF to any other fund maintained by it an amount equal to the aggregate of the instalments that have been transferred to the FPF in respect of the pension that has been terminated.

Excess amounts – informationN.I.

93.—(1) Beginning with the financial year ending on 31st March 2007, the Board shall, in relation to each financial year, send the following information to the Department—

(a)the total amount that the Board estimate will be payable out of their FPF in that year;

(b)the total amount that the Board estimate will be credited to their FPF in that year;

(c)the Board’s un-audited statement of accounts for that year;

(d)the Board’s statement of accounts for that year, as it is after the Board’s auditor issues his certificate and opinion, including or together with that certificate and opinion;

(e)the total amount payable out of the Board’s FPF in that year; and

(f)the total amount credited to the Board’s FPF in that year.

(2) In relation to the financial year ending on 31st March 2007, the Board shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department as soon as is reasonably practicable before that date (“the initial estimate”).

(3) In relation to each financial year ending on or after 31st March 2008, the Board—

(a)shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department in March in the financial year before the year in question (“the estimate”); and

(b)if the Board revises the information referred to in those sub-paragraphs after it sends the estimate to the Department, may send that revised information to the Department in September during the year in question (“the revised estimate”).

(4) The Board shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Department in July in the financial year following the year in question (“the un-audited information”).

(5) The Board shall send to the Department as soon as reasonably practicable after the Board’s auditor issues his certificate and opinion on the Board’s accounts for the year in question (“the audited information”)—

(a)the information referred to in sub-paragraph (d) of paragraph (1); and

(b)if the Board revises the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Department, that information as revised.

(6) For the purposes of this article, the auditor issues his certificate and opinion when—

(a)he enters on the Board’s statement of accounts for the relevant year—

(i)a certificate that he has completed the audit; and

(ii)his opinion on the statement; or

(b)where he makes a report to the Board at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.

Excess amounts – estimated deficitsN.I.

94.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year, it shall pay to the Board an amount equal to the likely deficit.

(2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that —

(a)the total amount likely to be payable out of the Board’s FPF in the year in question will exceed the total amount likely to be credited to the Board’s FPF in that year; and

(b)the deficit is more than—

(i)the amount paid or payable by it to the Board by virtue of paragraph (1) in relation to the relevant year; or

(ii)where no such amount was paid or payable by it, zero,

it may pay to the Board such amount as it thinks fit.

(3) The aggregate of the amounts paid to the Board under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely deficit for that year.

(4) Where the Department pays an amount to the Board under paragraph (2), any amount paid or payable to it in relation to the year in question under article 95(1) shall not be payable and, if already paid, the Department shall repay it to the Board.

(5) An amount payable to the Board under paragraph (1) shall be paid—

(a)where the year in question ends on 31st March 2007, on or before that date;

(b)where the year in question ends on or after 31st March 2008, in July in the year in question.

(6) Any amount payable or repayable by the Department to the Board under paragraph (2) or (4) shall be paid or repaid before the end of the year in question.

Excess amounts – estimated surplusesN.I.

95.—(1) Where, having taken into account the initial estimate or, as the case may be, the estimate, and any other relevant information available to it, it appears to the Department that the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of their FPF in that year, it shall require the Board to pay to it an amount equal to the likely surplus.

(2) Subject to paragraph (3), where, having taken into account any revised estimate and any other relevant information available to it, it appears to the Department that—

(a)the total amount likely to be credited to the Board’s FPF in the year in question will exceed the total amount likely to be payable out of the Board’s FPF in that year; and

(b)the difference between those total amounts is more than—

(i)the amount paid or payable by the Board to him under paragraph (1) in the year in question; or

(ii)where no such amount was paid or payable by the Board, zero,

it may require the Board to pay to it such amount as it may by notice specify.

(3) The aggregate of the amounts paid to the Department under paragraphs (1) and (2) in relation to a particular year shall not exceed the Board’s likely surplus for that year.

(4) Where the Department requires the Board to pay an amount to it by virtue of paragraph (2), any amount paid or payable by the Department to the Board under article 94(1), shall not be payable and, if already paid, the Board shall repay it to the Department.

(5) The Department shall give to the Board, on or before the 3rd March in the year in question, written notice of the amount of any payment that it requires the Board to make under paragraph (1) or (2).

(6) An amount payable or repayable by the Board to the Department under paragraph (1), (2) or (4) shall be paid or repaid in March in the year in question.

Excess amounts – actual deficitsN.I.

96.—(1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount likely to be payable out of the Board’s FPF in the year in question exceeds the total amount likely to be credited to the Board’s FPF in that year—

(a)where the likely deficit (“the un-audited deficit”) exceeds the total of any amounts paid or payable to the Board in relation to that year under article 94(1) or (2) (“the article 94 total”), it shall pay to the Board the amount of the un-audited deficit less the article 94 total.

(b)where the un-audited deficit is less than the article 94 total, the amount of the article 94 total less the un-audited deficit shall not be payable under article 94(1) or (2) and, if already paid, the Board shall repay that amount to the Department.

(c)where no amount was paid or payable by it to the Board in relation to the year in question under article 94(1) or (2), it shall pay to the Board the amount of the un-audited deficit; and

(d)any amount paid or payable to it in relation to that year under article 95(1) or (2), shall not be payable and, if already paid, the Department shall repay it to the Board.

(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount paid or payable out of the Board’s FPF in the year in question exceeds the total amount credited or to be credited to their FPF in that year—

(a)where the difference between those amounts (“the audited deficit”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to the Board in relation to that year under paragraph (1)(a) or (c) or article 94(1) or (2) (“the un-audited total”), it shall pay to the Board the amount of the audited deficit less the un-audited total;

(b)where the audited deficit is less than the un-audited total, the amount of the un-audited total less the audited deficit shall not be payable under paragraph (1)(a) or (c) or article 94(1) or (2) and, if already paid, the Board shall repay it to the Department;

(c)where no amount was paid or payable by it to the Board in relation to the year in question under paragraph (1)(a) or (c) or article 94(1) or (2), it shall pay to the Board the amount of the audited deficit; and

(d)any amount paid or payable to it in relation to the year in question under article 95(1) or (2) or article 97(1)(a) or (c), shall not be payable and, if already paid, the Department shall repay it to the Board.

(3) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (1), shall be paid or repaid in July in the financial year following the year in question (“the second year”).

(4) An amount payable or repayable by the Department to the Board, or vice versa, under paragraph (2), shall be paid or repaid in July in the financial year following the second year.

Excess amount – actual surplusesN.I.

97.—(1) Where, having taken into account the un-audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceed the total amount paid out of their FPF in that year—

(a)where the difference between those total amounts (“the un-audited surplus”) exceeds the total of any amounts paid or payable to it by the Board in relation to that year under article 95(1) or (2) (“the article 95 total”), it shall require the Board to pay to it the amount of the un-audited surplus less the article 95 total;

(b)where the un-audited surplus is less that the article 95 total, the amount of the article 95 total less the un-audited surplus shall not be payable under article 95(1) or (2) and, if already paid, the Department shall repay it to the Board;

(c)where no amount was paid or payable to it by the Board in relation to the year in question under article 95(1) or (2), it shall require the Board to pay to it the amount of the un-audited surplus; and

(d)any amount paid or payable to it by the Board in relation to that year under article 94(1)or (2), shall not be payable and, if already paid, the Board shall repay it to the Department.

(2) Where, having taken into account the audited information and any other relevant information available to it, it appears to the Department that the total amount credited to the Board’s FPF in the year in question exceeds the total amount payable out of the Board’s FPF in that year—

(a)where the difference between those amounts (“the audited surplus”) exceeds the total of any amounts paid (but not repaid or repayable) or payable to it by the Board in relation to that year under paragraph (1)(a) or (c) or article 95(1) or (2) (“the un-audited article 95 total”), it shall require the Board to pay to it out of their FPF the amount of the audited surplus less the un-audited article 95 total;

(b)where the audited surplus is less than the un-audited article 95 total, the amount of the un-audited article 95 total less the audited surplus shall not be payable under paragraph (1)(a) or (c) or article 95(1) or (2) and, if already paid, the Department shall repay it to the Board;

(c)where no amount was paid or payable to it by the Board in relation to the year in question under paragraph (1)(a) or (c) or article 95(1) or (2), it shall require the Board to pay it the amount of the audited surplus; and

(d)any amount paid or payable by it to the Board in relation to that year under article 94(1) or (2) or article 96(1)(a) or (c) shall not be payable and, if already paid, the Board shall repay it to the Department.

(3) The Department shall give to the Board, on or before 3rd July in the financial year after the year in question (“the second year”), written notice of the amount of the payment that it requires the Board to pay make under paragraph (1)(a) or (c).

(4) An amount payable or repayable by the Board to the Department, or vice versa, under paragraph (1), shall be paid or repaid in July in the second year.

(5) The Department shall give to the Board, on or before 3rd July in the financial year that is the second financial year after the year in question (“the third year”), written notice of the amount of any payment that it requires the Board to make under paragraph (2)(a) or (c).

(6) An amount payable or repayable by the Board to the Department, or vice versa, by virtue of paragraph (2), shall be paid or repaid in July in the third year.

Duty to provide informationN.I.

98.—(1) The Board shall provide the Department with such information relevant to the exercise of the Board’s functions under this Part as the Department may, by written notice, require.

(2) The Board shall respond to a request under paragraph (1) within such period as the Department shall specify in its notice under that paragraph, or such longer period as it may in any particular case allow.

Duty to have regard to guidanceN.I.

99.  In exercising its functions under this Part the Board shall have regard to such guidance as may be issued by the Department from time to time.