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Firefighters' Pension Scheme (Northern Ireland)

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All types Added Pension CETV, transfers in and club transfers Commutation ERF and LRF Other - scheme specific Pension on Divorce Scheme Pays Transfer In

McCloud eligible members guidance

For members with remediable service between 1 April 2015 and 31 March 2022, please read the relevant PDF McCloud guidance in this section. McCloud guidance will direct you to ensure that remedy is appropriately incorporated into the calculation for eligible members.

Guidance Type	Guidance Title	Date of Issue	Issued by
Pension on Divorce	Pension Sharing on Divorce for McCloud members: Initial Cash Equivalent Value calculation on or after 1 October 2023 – “Prospective – full guidance”	02 Apr 2025	Michael Scanlon
Pension on Divorce	Pension Sharing on Divorce for McCloud members: Transfer day before 1 October 2023 – “Retrospective full guidance M”	31 Jul 2025	Michael Scanlon
Pension on Divorce	Pension Sharing on Divorce for McCloud members: Transfer day before 1 October 2023 – “Retrospective full guidance R”	31 Jul 2025	Michael Scanlon
Pension on Divorce	Pension Sharing on Divorce for McCloud members: Transfer day before 1 October 2023 “Retrospective full guidance L”	31 Jul 2025	Michael Scanlon
Pension on Divorce	Pension Sharing on Divorce for McCloud members: Transfer day before 1 October 2023 “Retrospective full guidance” - Introductory note	31 Jul 2025	Michael Scanlon
Transfer In	Guidance for applying McCloud remedy to incoming non-Club transfers and incoming cross-border transfers	04 Apr 2025	Michael Scanlon
CETV, transfers in and club transfers	Guidance for applying McCloud remedy to non-Club and cross-border transfers out	31 Jan 2025	Michael Scanlon

Guidance

The following factor guidance is available. As stated above, any applicable McCloud guidance should be noted first.

Guidance Type	Guidance Title	Date of Issue	Issued by
Added Pension	2015 - Purchase of Additional Pension	21 May 2025	Hayley Schofield, Charlotte White
Commutation	2015 - Commutation of Small Pensions	29 Jan 2020
Commutation	FPS - Commutation on retirement	03 Apr 2023
Commutation	FPS, NFPS - Trivial Commutation and Capitalisation for Death Gratuities	29 Jan 2020
ERF and LRF	2015 - Age additions and assumed age additions	21 May 2025	Greg Donaldson, Hayley Schofield
ERF and LRF	2015 - Early payment reductions	21 May 2025	Greg Donaldson, Hayley Schofield
ERF and LRF	NFPS - Early retirement in normal health	22 May 2025	Greg Donaldson, Samantha Watts
Pension on Divorce	2015 - Pension Sharing on Divorce	30 Jan 2020
Pension on Divorce	FPS - Pensioner cash equivalents on divorce, pension credits and debits	06 Mar 2020
Pension on Divorce	NFPS - Pensioner cash equivalents on divorce, pension credits and debits	06 Mar 2020
Scheme Pays	2015 - Scheme pays debits (offsets)	21 May 2025	Hayley Schofield, Charlotte White
Scheme Pays	FPS - Scheme pays debits (offsets)	21 May 2025	Hayley Schofield, Charlotte White
Scheme Pays	NFPS - Scheme Pays Pension Debit	21 May 2025	Hayley Schofield, Charlotte White
CETV, transfers in and club transfers	2015 - Club Transfers (Supplement to the Club Memorandum)	09 Jul 2025	Charlotte White, Hayley Schofield
CETV, transfers in and club transfers	2015 - Individual Cash Equivalent Transfers	30 Jan 2020
CETV, transfers in and club transfers	FPS - Statutory Cash Equivalent Transfer Values and Club Transfers Out	09 Aug 2024
CETV, transfers in and club transfers	NFPS - Individual Cash Equivalent Transfers	09 Aug 2024

The following historic guidance is available as a downloadable PDF:

Guidance Type	Guidance Title	Date of Issue
Added Pension	2015 - Purchase of Additional Pension	20 Nov 2019
Added Pension	2015 - Purchase of Additional Pension	18 Aug 2015
Added Pension	2015 - Purchase of Additional Pension	01 Apr 2015
Added Pension	FPS, NFPS - Continual Professional Development (CPD) - Additional Pension Benefit	20 Nov 2019
Added Pension	FPS, NFPS - Continual Professional Development (CPD) - Additional Pension Benefit	01 Jul 2014
Added Pension	FPS, NFPS - Continual Professional Development (CPD) - Additional Pension Benefit	27 Jun 2012
Commutation	2015 - Commutation of Small Pensions	01 Apr 2015
Commutation	FPS - Commutation on retirement	31 Oct 2018
Commutation	FPS - Commutation on retirement	18 Mar 2016
Commutation	FPS - Commutation on retirement	20 May 2014
Commutation	FPS - Commutation on retirement	11 Oct 2012
Commutation	FPS, NFPS - Trivial Commutation and Capitalisation for Death Gratuities	02 Dec 2014
Commutation	NFPS - Trivial Commutation and Capitalisation for Death Gratuities	03 Jan 2012
ERF and LRF	2015 - Age additions and assumed age additions	20 Nov 2019
ERF and LRF	2015 - Age additions and assumed age additions	20 May 2015
ERF and LRF	NFPS - Early Retirement Factors	02 Dec 2014
ERF and LRF	NFPS - Early Retirement Factors	04 Jul 2011
ERF and LRF	NFPS - Early retirement in normal health	10 Dec 2019
Other - scheme specific	NFPS - Purchase of Increased Benefits	26 Nov 2019
Other - scheme specific	NFPS - Purchase of Increased Benefits	02 Dec 2014
Other - scheme specific	NFPS - Purchase of Increased Benefits	08 Mar 2013
Pension on Divorce	2015 - Pension Sharing on Divorce	26 May 2016
Pension on Divorce	2015 - Pension Sharing on Divorce	12 May 2015
Pension on Divorce	FPS - Adjustment factors for pension debits	04 Jul 2011
Pension on Divorce	FPS - Calculation of Pension Credits on Divorce	13 May 2016
Pension on Divorce	FPS - Calculation of Pension Credits on Divorce	27 Jul 2012
Pension on Divorce	FPS - Transfer Values and Pension Sharing	30 Jun 2009
Pension on Divorce	FPS, NFPS - Adjustment factors for pension debits	02 Dec 2014
Pension on Divorce	NFPS - Adjustment factors for pension debits	04 Jul 2011
Pension on Divorce	NFPS - Calculation of Pension Credits on Divorce	13 May 2016
Pension on Divorce	NFPS - Calculation of Pension Credits on Divorce	08 Mar 2012
Pension on Divorce	NFPS - Transfer Values and Pension Sharing	30 Apr 2009
Scheme Pays	2015 - Lifetime allowance_pension debit	20 Nov 2019
Scheme Pays	2015 - Lifetime allowance_pension debit	13 May 2015
Scheme Pays	2015 - Scheme pays debits (offsets)	30 Jan 2020
Scheme Pays	2015 - Scheme pays debits (offsets)	26 May 2016
Scheme Pays	2015 - Scheme pays debits (offsets)	11 Jun 2015
Scheme Pays	FPS - Scheme pays debits (offsets)	07 Apr 2020
Scheme Pays	FPS - Scheme pays debits (offsets)	13 May 2016
Scheme Pays	FPS - Scheme pays debits (offsets)	21 Dec 2012
Scheme Pays	NFPS - Scheme Pays Pension Debit	30 Jan 2020
Scheme Pays	NFPS - Scheme Pays Pension Debit	13 May 2016
Scheme Pays	NFPS - Scheme Pays Pension Debit	21 Dec 2012
Transfer In	NFPS - Service Credits for non-Club Incoming Transfers	30 Jan 2020
Transfer In	NFPS - Service Credits for non-Club Incoming Transfers	29 Jan 2015
Transfer In	NFPS - Service Credits for non-Club Incoming Transfers	12 Dec 2012
CETV, transfers in and club transfers	2015 - Club Transfers (Supplement to the Club Memorandum)	22 Nov 2019
CETV, transfers in and club transfers	2015 - Club Transfers (Supplement to the Club Memorandum)	15 Apr 2016
CETV, transfers in and club transfers	2015 - Individual Cash Equivalent Transfers	28 May 2016
CETV, transfers in and club transfers	2015 - Individual Cash Equivalent Transfers	02 Jun 2015
CETV, transfers in and club transfers	2015 - Individual Cash Equivalent Transfers	20 May 2015
CETV, transfers in and club transfers	FPS - Examples of Club Transfer Calculations	27 Jul 2012
CETV, transfers in and club transfers	FPS - Statutory Cash Equivalent Transfer Values and Club Transfers Out	30 Jan 2020
CETV, transfers in and club transfers	FPS - Statutory Cash Equivalent Transfer Values and Club Transfers Out	13 May 2016
CETV, transfers in and club transfers	FPS - Statutory Cash Equivalent Transfer Values and Club Transfers Out	27 Jul 2012
CETV, transfers in and club transfers	FPS - Statutory Cash Equivalent Transfer Values and Club Transfers Out	14 Feb 2012
CETV, transfers in and club transfers	FPS, NFPS - Examples of Club Transfer Calculations	19 Sep 2012
CETV, transfers in and club transfers	NFPS - Examples of Club Transfer Calculations	30 Dec 2011
CETV, transfers in and club transfers	NFPS - Individual Cash Equivalent Transfers	30 Jan 2020
CETV, transfers in and club transfers	NFPS - Individual Cash Equivalent Transfers	13 May 2016

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