In 2015, new laws introduced a new scheme for firefighters - the Firefighters' Pension Scheme 2015 (FPS 2015). These laws included protections which meant that some members of the existing schemes (FPS 1992 and FPS 2006) didn't join FPS 2015 either straight away or at all, depending on their age. Following a legal challenge known as Sargeant, the courts determined that the protections provided to members were age discriminatory.
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As detailed in About the FPS 2006 for special members, the original legal settlement under the Part-Time Workers (Prevention of Less Favourable Treatment) Regulations 2000 only allowed certain retained firefighters with service between 1 July 2000 and 5 April 2006 to become members of the pension scheme. Eligible firefighters were asked whether they wanted to join this scheme in an options exercise which took place in 2014-2015. Elections to join had to be received by 30 September 2015.
Has your Lifetime Allowance or Annual Allowance tax position changed as a result of remedy?
If it has you will need to use the HMRC Member Tax Adjustment Calculator which is available on the gov.uk website.
The service will:
• work out any repayments you are due for a lifetime allowance or annual allowance charge you have previously paid.
• work out new, reduced or extra lifetime allowance or annual allowance charges that you may have to pay.
• submit information for HMRC to review.
A short video to help pensioner members understand the timescales around remedy.
A short video to help active and deferred members understand the timescales around remedy.