Factors for calculating annual allowance pension debit for members below age 60
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1 Addendum to GAD guidance note "Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0, dated 21 December 2012 Date: 13 May This addendum is addressed to Home Office, Welsh Government and Department of Health Social Services and Public Safety Northern Ireland (DHSSPSNI), as the scheme managers of the Firefighters' Pension Schemes (England, Wales and Northern Ireland, respectively) 1.2 This is an addendum to the GAD guidance note "Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0, dated 21 December 2012 ( the Guidance Note ). It is essential that this addendum is read in conjunction with the Guidance Note. 1.3 The purpose of this addendum is to provide all tables of factors in the Guidance Note. Table A1 has been updated as part of this review, and we have also included the latest versions of factor tables B1, B2 and C (ie those that were issued in the GAD document 'Fire Factor Review_Revised Factors' dated 2 December 2014) 1.4 The implementation date of the new factors is 16 March The factors in this addendum are effective from the implementation date. 1.5 While the Guidance Note covers the English, Welsh, Northern Irish and Scottish schemes, the factors in this addendum relate to only the 1992 schemes in England and Wales and the FPS 2007 scheme in Northern Ireland. 1.6 The new factors provided in this addendum are in the same format as those in the Guidance Note. 1.7 Please note that the examples in the Guidance Note have not been updated for the new factors in this addendum. However, the examples in the Guidance Note can still be referred to for the method to calculate the benefit applicable. 1.8 For the avoidance of doubt, the Limitations section in the Guidance Note also applies to this addendum. Page 1 of 8 15:16 17/05/2016
2 Table A1 Factors for calculating annual allowance pension debit for members below age 60 Annual allowance debit Age last birthday at factor per 1 of pension implementation per annum date F pen Males Females Addendum to Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0_13May2016 Page 2 of 8 15:16 17/05/2016
3 Table A2 Factors for calculating annual allowance pension debit for members aged 60 or above Age last birthday at implementation date Annual allowance debit factor per 1 of pension per annum F pen Males Females Addendum to Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0_13May2016
4 Table B1 Retirement timing factor - annual allowance pension debit on normal health before age 60 months Addendum to Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0_13May2016 Page 4 of 8 15:16 17/05/2016
5 Table B2 Retirement timing factor - annual allowance pension debit on normal health after age 60 months 60* * For retirements occurring on the same day that the member reaches age 60, the factor to use is Addendum to Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0_13May2016 Page 5 of 8 15:16 17/05/2016
6 Table C Retirement timing factor - annual allowance pension debit on ill health retirement before age 60 months months months months Age of member in years and complete months when benefits come into payment months Addendum to Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0_13May2016 Page 6 of 8 15:16 17/05/2016
7 Table D Factors for calculating Lifetime Allowance debit Age last birthday at retirement Gross Pension of 1 per annum F LTA Males Females Addendum to Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0_13May2016 Page 7 of 8 15:16 17/05/2016
8 Table E Factors for calculating Lifetime Allowance debit (retirement in ill health) Age last birthday at retirement Gross Pension of 1 per annum F LTA Males Females Addendum to Firefighters' Pension Scheme 1992 / Firefighters' Pension Scheme (Northern Ireland) 2007: Tax charge debits version 1.0_13May2016 Page 8 of 8 15:16 17/05/2016
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