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Firefighters' Pension Scheme (Scotland)

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All types Added Pension CETV Club Transfers Commutation ERF and LRF Other - scheme specific Pension on Divorce Scheme Pays Transfer In

McCloud eligible members guidance

McCloud eligible members guidance has not yet been loaded onto the GAD Factors Guidance Hub. It is in the pipeline and will be added shortly. In the meantime, please continue to use the guidance that has been issued in PDF, where relevant.

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	26 Nov 2019
CETV	1992 - Statutory Cash Equivalent Transfer Values and Club Transfers Out	03 May 2020
CETV	2006 - Individual Cash Equivalent Transfers	03 May 2020
CETV	2015 - Individual Cash Equivalent Transfers	30 Jan 2020
Club Transfers	2015 - Club Transfers (Supplement to the Club Memorandum)	26 Nov 2019
Commutation	1992 - Commutation on retirement	03 Apr 2023
Commutation	1992, 2006 - Trivial Commutation and Capitalisation for Death Gratuities	29 Jan 2020
Commutation	2015 - Commutation of Small Pensions	29 Jan 2020
ERF and LRF	2006 - Early retirement in normal health	22 Nov 2019
ERF and LRF	2015 - Age additions and assumed age additions	26 Nov 2019
ERF and LRF	2015 - Early payment reductions	27 Nov 2019
Pension on Divorce	1992 - Pensioner cash equivalents on divorce, pension credits and pension debits	03 May 2020
Pension on Divorce	2006 - Pensioner cash equivalents on divorce, pension credits and pension debits	03 May 2020
Pension on Divorce	2015 - Pension Sharing on Divorce	30 Jan 2020
Scheme Pays	1992 - Scheme pays debits (offsets)	22 Apr 2020
Scheme Pays	2006 - Scheme pays debits (offsets)	30 Aug 2019
Scheme Pays	2015 - Scheme pays debits (offsets)	30 Aug 2019

The following historic guidance is available as a downloadable PDF:

Guidance Type	Guidance Title	Date of Issue
Added Pension	1992, 2006 - Continual Professional Development (CPD) - Additional Pension Benefit	26 Nov 2019
Added Pension	1992, 2006 - Continual Professional Development (CPD) - Additional Pension Benefit	31 Aug 2016
Added Pension	1992, 2006 - Continual Professional Development (CPD) - Additional Pension Benefit	01 Jul 2014
Added Pension	1992, 2006 - Continual Professional Development (CPD) - Additional Pension Benefit	27 Jun 2012
Added Pension	2015 - Purchase of Additional Pension	16 Jul 2015
CETV	1992 - Statutory Cash Equivalent Transfer Values and Club Transfers Out	29 Apr 2016
CETV	1992 - Statutory Cash Equivalent Transfer Values and Club Transfers Out	27 Jul 2012
CETV	2006 - Statutory Cash Equivalent Transfer Values and Club Transfers Out	29 Apr 2016
CETV	2006 - Statutory Cash Equivalent Transfer Values and Club Transfers Out	14 Feb 2012
CETV	2015 - Individual Cash Equivalent Transfers	02 Jun 2015
CETV	2015 - Individual Cash Equivalent Transfers	10 Apr 2015
Club Transfers	1992 - Examples of Club Transfer Calculations	27 Jul 2012
Club Transfers	1992, 2006 - Examples of Club Transfer Calculations	19 Sep 2012
Club Transfers	2006 - Examples of Club Transfer Calculations	30 Dec 2011
Club Transfers	2006 - Examples of Club Transfer Calculations	30 Dec 2011
Club Transfers	2015 - Club Transfers (Supplement to the Club Memorandum)	08 Apr 2016
Commutation	1992 - Commutation on retirement	31 Oct 2018
Commutation	1992 - Commutation on retirement	18 Mar 2016
Commutation	1992 - Commutation on retirement	20 May 2014
Commutation	1992, 2006 - Trivial Commutation and Capitalisation for Death Gratuities	13 Aug 2015
Commutation	1992, 2006 - Trivial Commutation and Capitalisation for Death Gratuities	18 Feb 2015
Commutation	1992, 2006 - Trivial Commutation and Capitalisation for Death Gratuities	02 Dec 2014
Commutation	1992, 2006 - Trivial Commutation and Capitalisation for Death Gratuities	03 Jan 2012
Commutation	2015 - Commutation of Small Pensions	01 Apr 2015
ERF and LRF	2006 - Early Retirement Factors	13 Aug 2015
ERF and LRF	2006 - Early Retirement Factors	18 Feb 2015
ERF and LRF	2006 - Early Retirement Factors	02 Dec 2014
ERF and LRF	2006 - Early Retirement Factors	04 Jul 2011
ERF and LRF	2015 - Age additions and assumed age additions	20 May 2015
ERF and LRF	2015 - Early payment reductions	01 Apr 2015
Other - scheme specific	2006 - Purchase of Increased Benefits	26 Nov 2019
Other - scheme specific	2006 - Purchase of Increased Benefits	13 Aug 2015
Other - scheme specific	2006 - Purchase of Increased Benefits	18 Feb 2015
Other - scheme specific	2006 - Purchase of Increased Benefits	02 Dec 2014
Other - scheme specific	2006 - Purchase of Increased Benefits	08 Mar 2013
Pension on Divorce	1992 - Adjustment factors for pension debits	04 Jul 2011
Pension on Divorce	1992 - Calculation of Pension Credits on Divorce	29 Apr 2016
Pension on Divorce	1992 - Calculation of Pension Credits on Divorce	27 Jul 2012
Pension on Divorce	1992 - Transfer Values and Pension Sharing	30 Jun 2009
Pension on Divorce	1992, 2006 - Adjustment factors for pension debits	13 Aug 2015
Pension on Divorce	1992, 2006 - Adjustment factors for pension debits	18 Feb 2015
Pension on Divorce	1992, 2006 - Adjustment factors for pension debits	02 Dec 2014
Pension on Divorce	2006 - Adjustment factors for pension debits	04 Jul 2011
Pension on Divorce	2006 - Calculation of Pension Credits on Divorce	29 Apr 2016
Pension on Divorce	2006 - Calculation of Pension Credits on Divorce	08 Mar 2012
Pension on Divorce	2006 - Transfer Values and Pension Sharing	30 Apr 2009
Pension on Divorce	2015 - Pension Sharing on Divorce	02 Jun 2015
Scheme Pays	1992 - Scheme pays debits (offsets)	14 Apr 2016
Scheme Pays	1992 - Scheme pays debits (offsets)	06 Nov 2015
Scheme Pays	1992 - Scheme pays debits (offsets)	21 Dec 2012
Scheme Pays	2006 - Scheme pays debits (offsets)	03 Feb 2017
Scheme Pays	2006 - Scheme pays debits (offsets)	14 Dec 2016
Scheme Pays	2006 - Scheme pays debits (offsets)	30 Nov 2016
Scheme Pays	2006 - Scheme pays debits (offsets)	06 Nov 2015
Scheme Pays	2006 - Scheme pays debits (offsets)	21 Dec 2012
Scheme Pays	2015 - Lifetime Allowance pension debit	30 Aug 2019
Scheme Pays	2015 - Lifetime Allowance pension debit	13 May 2015
Scheme Pays	2015 - Scheme pays debits (offsets)	06 Nov 2015
Scheme Pays	2015 - Scheme pays debits (offsets)	18 Jun 2015
Transfer In	2006 - Service Credits for non-Club Incoming Transfers	31 Mar 2015
Transfer In	2006 - Service Credits for non-Club Incoming Transfers	12 Dec 2012

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