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

The following approach, agreed by the Home Office, the Scottish Public Pensions Agency, the Welsh Government and the 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 the Cross border transfers out subsection below. The pension credit in the receiving scheme will be calculated in accordance with the Cross border transfers in subsection below.

Cross border transfer value payments out of the 2015 scheme should be calculated using Club factor tables corresponding to the active NPA of the 2015 scheme (currently age 55). This differs from use of the deferred pension age (State Pension age) which is used under the standard Club transfer approach. These factor tables must be obtained from the Club Secretariat.

To calculate the cross border transfer value payment the following formula should be used:

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 NPA (currently age 55), 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 at Department of Health Northern Ireland 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 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 should be taken from the Club Memorandum in force at the guarantee date corresponding to the scheme's active NPA (currently age 55), 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.