Where a member takes up employment with a different fire authority within England (but not one within Scotland, Wales or Northern Ireland), the 2015 Scheme Regulations provides, in certain circumstances and under certain conditions, for the member's pension account to be transferred between the relevant fire authorities. If a member's pension account is transferred in this way, there is no requirement to calculate a transfer value or to make a transfer payment. The calculation of a transferred pension credit by the receiving authority is not required.

The responsible authority has confirmed that transfers to or from another fire authority in Scotland, Wales or Northern Ireland should follow an agreed approach which is different from the standard inner-Club transfer approach detailed in Club Transfers out and Club Transfers in.

The following approach, agreed by the Home Office (the government department previously responsible for the Firefighters’ Pension Schemes in England), the Scottish Public Pensions Agency, the Welsh Government and Department of Health Northern Ireland, following advice from GAD, should be taken. Payments will be made from the sending scheme to the receiving scheme in accordance with subsection "Cross border transfers out". The pension credit in the receiving scheme will be calculated in accordance with subsection "Cross border transfers in".

Cross border transfer value payments out of the 2015 scheme should be calculated using the following formula:

Cross border transfer value = [(MP x F_p) + (CWP x F_wid)]

Where:

MP = Member's pension in the sending scheme (these benefits should be revalued in accordance with the in-service revaluation)

CWP = Pension payable on the death of the member to a surviving partner

F_p = 'Club factor' for member's pension

F_wid = 'Club factor' for widow, widower's, partner's or civil partner's pension

The factors used should be taken from Club tables in force at the guarantee date corresponding to the scheme's active Normal Pension Age (NPA) (currently age 60), using the individual's age at the guarantee date.

Where necessary, pension benefits (i.e. MP and CWP) should be revalued in accordance with the deferred revaluation of the 2015 scheme up to the guarantee date for the transfer.

If the member already has a Club transferred in pension, please do not use the above equation to calculate the cross border transfer value, and instead contact the Firefighters' Pensions team for onward transmission of the case to GAD.

When a member is transferring into the 2015 scheme, pension credits should be based on the cross border transfer value received (this differs from the use of the pension in the sending scheme which is used under the standard Club transfer approach).

To calculate the pension credit to be awarded, use the following formula:

Cross border transfer value received / [F_pRec + (S_pRec x F_widRec)]

Where:

F_pRec = 'Club factor' for member's pension in the receiving scheme

S_pRec = surviving partner's pension proportion in the receiving scheme

F_widRec = 'Club factor' for widow, widower's, partner's or civil partner's pension in the receiving scheme

The factors used in this paragraph should be taken from the Club Memorandum in force at the guarantee date corresponding to the scheme's active NPA (currently age 60), using the individual's age at the guarantee date.

The transferred pension credit will be added to the active member's account in accordance with the 2015 Scheme Regulations.