Fire Services Citation, commencement, effect and extent 1 1 This Order may be cited as the Firemen’s Pension Scheme (Amendment and Transitional Provisions) (Scotland) Order 2016. 2 This Order comes into force on 6th February 2017, but article 2 has effect from 1st December 2006. 3 This Order extends to Scotland only. Amendment of the Firemen’s Pension Scheme Order 1992 2 1 Schedule 2 of the Firemen’s Pension Scheme Order 1992 (in which the Firefighters’ Pension Scheme is set out) is amended as follows. 2 In rule G1 (pensionable pay and average pensionable pay), at the end of paragraph (4)(b) insert “(or would have been payable but for paragraph (1B) of that rule)”. 3 In rule G2 (pension contributions)— a in paragraph (1), for “A regular firefighter shall” substitute “Subject to paragraphs (1B) to (1D), a regular firefighter shall”; and b before paragraph (2) insert— 1B Paragraph (1) does not apply to a firefighter below the age of 50 who has reckoned 30 years or more pensionable service. 1C A firefighter who is— a below the age of 50 and has reckoned 30 years pensionable service; and b entitled to be credited with additional pension benefit under rule B5B or B5C, is, until that person attains the age of 50, to pay pension contributions to the fire and rescue authority only in relation to that additional pension benefit. 1D Contributions under paragraph (1C) are payable— a at the rate of 11% in the period beginning on 1st December 2006 and ending on 31st March 2012; and b on and after 1st April 2012 at the rate specified in the Table in paragraph 3 of Part 1A of schedule 8. . Transitional provision 3 1 The Scottish Fire and Rescue Service must pay the required amount as described in paragraph (3) to a firefighter who falls within paragraph (2). 2 A firefighter falls within this paragraph if in the period beginning on 1st December 2006 and ending on 5th February 2017, the firefighter paid pensions contributions pursuant to rule G2(1) of the Scheme set out in schedule 2 of the Firemen’s Pension Scheme Order 1992 which, as a consequence of article 2 of this Order, did not fall to be payable. 3 The required amount is a lump sum equal to— ( A + B ) × C where— A is the total value of each contribution, net of any tax which would have been payable by the firefighter had the contribution not been paid; B is the interest calculated on A in accordance with paragraph (4); and C is 100/60. 4 Interest must be— a calculated separately in relation to each contribution paid; and b applied on a compound basis at the past interest rate on a day to day basis for the period specified in paragraph (5). 5 The period specified for the purposes of paragraph (4)(b) begins with the first day of the month in which each contribution was paid and ends with the last day of the month before the month in which the payment of the required amount is made. 6 Where a payment is required to be made under paragraph (1) in respect of a person who died before 6th February 2017 or who dies on or after that date but before the payment is made, the Scottish Fire and Rescue Service must pay the sum due to the person’s executor. 7 In this article— “Bank of England base rate” means— the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; or where an order under section 19 of the Bank of England Act 1998 (reserve powers) is in force, any equivalent rate determined by the Treasury under that section; “past interest rate” is a rate equivalent to the Bank of England base rate applicable on each day of the period mentioned in paragraph (5). DEREK MACKAY A member of the Scottish Government St Andrew’s House, Edinburgh 20th December 2016