Citation and commencement

1

(1)    This Order may be cited as the Firemen's Pension Scheme Amendment (Scotland) Order 2012.

(2)    This Order comes into force on 1st April 2012.

(3)    Amendment of the Firemen's Pension Scheme Order 1992.

NOTES
Initial Commencement
Specified date

Specified date: 1 April 2012: see para (2) above.

2

2

Schedule 2 to the Firemen's Pension Scheme Order 1992 is amended in accordance with articles 3 and 4 of this Order.

NOTES
Initial Commencement
Specified date

Specified date: 1 April 2012: see art 1(2).

3

3

In rule G2 (pension contributions)—

(a)    in paragraph (1), for “paragraph (1A)” substitute “the Table in paragraph 3 of Part A1 of Schedule 8”; and

(b)    omit paragraph (1A).

NOTES
Initial Commencement
Specified date

Specified date: 1 April 2012: see art 1(2).

4

4

In Schedule 8 for—

“PURCHASE OF INCREASED BENEFITS”

substitute—

PENSION CONTRIBUTION AND PURCHASE OF INCREASED BENEFITS Part 1A
Pension Contributions1

(1)    In the case of a whole-time regular firefighter the pension contribution mentioned in rule G2(1) is the percentage of his pensionable pay ascertained from the Table in paragraph 3 by reference to the amount of his pensionable pay in the first column of that Table.

(2)    For the purposes of sub-paragraph (1)—

(a)    where there has been a permanent material change to the terms and conditions of a regular firefighter's employment which affects his pensionable pay, from the date of that change his pensionable pay in the first and second columns shall be calculated by reference to the revised amount.

(b)    pensionable pay in the first column of the Table in paragraph 3 does not include payments made to a regular firefighter by the fire and rescue authority in respect of his continual professional development, but those payments will be included in his pensionable pay for the purposes of the application of the rate ascertained from that Table.

2

(1)    In the case of a part-time regular firefighter, the pension contribution mentioned in rule G2(1) is the percentage of his pensionable pay ascertained from the Table in paragraph 3 by reference to the amount of pensionable pay which he would have received had he been a whole-time regular firefighter.

(2)    For the purposes of sub-paragraph (1)—

(a)    where there has been a permanent material change to the terms and conditions of a part-time regular firefighter's employment which affects his pensionable pay, from the date of that change his pensionable pay in the first and second columns shall be calculated by reference to the revised amount.

(b)    pensionable pay in the first column of the Table in paragraph 3 does not include payments made to a part-time regular firefighter by the fire and rescue authority in respect of his continual professional development, but those payments will be included in his pensionable pay for the purposes of the application of the rate ascertained from that Table.

3

The following Table is that referred to in paragraphs 1 and 2.

TABLE

Pensionable payContribution rate from 1st April 2012
Up to and including £15,00011.0% of pensionable pay
More than £15,000 and up to and including £30,00011.6% of pensionable pay
More than £30,000 and up to and including £40,00011.7% of pensionable pay
More than £40,000 and up to and including £50,00011.8% of pensionable pay
More than £50,000 and up to and including £60,00011.9% of pensionable pay
More than £60,000 and up to and including £100,00012.2% of pensionable pay
More than £100,000 and up to and including £120,00012.5% of pensionable pay
More than £120,00013.0% of pensionable pay”.
NOTES
Initial Commencement
Specified date

Specified date: 1 April 2012: see art 1(2).

Accounting96 Pension Accounts96 Pensions Law96 Calculating & Payment of Contributions96

Signature

JOHN SWINNEY

A member of the Scottish Executive

St Andrew's House,

Edinburgh

29th March 2012

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

This Order amends the Firefighters' Pension Scheme (set out in Schedule 2 to the Firemen's Pension Scheme Order 1992) as it has effect in Scotland.

The amendment is to provide a different rate for pension contributions payable by members of the Firefighters' Pension Scheme which increase according to the amount of pensionable pay which the member receives. The contribution rates are specified in paragraph 3 of the Table in Part A1 of Schedule 8. The contribution rate which applies to a part-time regular firefighter is that which is specified as though that person had been a whole-time firefighter. Where there is a change in a firefighter's pensionable pay, the contribution rate which applies from that date is that specified for the revised amount of pensionable pay. For the purposes of ascertaining the rate of contribution, the pensionable pay does not include any payments made for continual professional development although these payments are included in pensionable pay for the purposes of calculating the pension contribution to be paid.

Accounting98 Pension Accounts98 Pensions Law98 Calculating & Payment of Contributions98