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Firefighters 18-20 SFRS Refunds

Update – 16 May 2017

Pensioner members: Refund payments were made to the majority of eligible members by 31 March 2017.  If you received correspondence from the SPPA, regarding your entitlement to a payment, and you have not yet returned the tax mandate or additional income form, please contact the Police and Fire Team at the SPPA.

Active members: Refunds have been made to active scheme members, and contribution holidays are now in place for those eligible. SFRS and SPPA have processes in place to identify any member who will be eligible for a contributions holiday in the future.

Contact details
To contact a member of the SPPA Fire Pensions Team by phone please use the contact number below.

Fire Pensions Team: 01896 893080

To contact a member of the Fire Pensions Team by email please use the SPPA Fire Pensions Team email address below.

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By Post:

Fire Pensions Team
Scottish Public Pensions Agency
7 Tweedside Park
Tweedbank
Galashiels
TD1 3TE

Update - 29 December 2016

The amending regulations SSI, which will enable the SPPA to make payments in respect of the Firefighters 'Contributions Holiday', were laid in Parliament on 22 December 2016 and come into force from 6 Feb 2017.

On 23 December 2016 the SPPA Acting Chief Executive wrote to those affected by the amended regulations confirming the progress the Agency has made to date, and our requirements to ensure we can meet our anticipated timescales.

Retired members: We have verified all individuals affected by the 'contributions holiday' and are running test cases to ensure all calculations are correct. We aim to finalise calculations and notify individuals of their entitlement from 6 February 2017 and make payments by 31 March 2017, subject to the return of the appropriate mandates from the members affected.

Active members: The SPPA has confirmed with SFRS that the contributions holiday can commence from 6 February 2017.  GAD will provide the Agency with a calculator specifically for active members and we aim to advise the SFRS of the refund amounts due by  31 March 2017.

*HMRC Requirements:

HMRC has confirmed that the refund payments generated by the retrospective application of the employee contributions holiday constitute unauthorised payments and, as such, will generate an unauthorised payment charge tax liability. An agreement has been reached regarding payment of the surcharge, at no loss to the member, on the provision of a completed mandate to SPPA.  Please see the following link for more information on Unauthorised payments - https://www.gov.uk/guidance/pension-schemes-and-unauthorised-payments

Some scheme members may have received additional income from other sources outside their employment as a firefighter during the contributions holiday period and may have sought additional tax relief on their firefighter pension contributions direct from HMRC based on this additional income.  If this has been the case we would arrange for the Governments Actuary Department (GAD) to arrange a bespoke calculation.

Further information is included in our FAQ's.

Update – 16 May 2017

 

Pensioner members: Refund payments were made to the majority of eligible members by 31 March 2017.  If you received correspondence from the SPPA, regarding your entitlement to a payment, and you have not yet returned the tax mandate or additional income form, please contact the Police and Fire Team at the SPPA.

 

Active members: Refunds have been made to active scheme members, and contribution holidays are now in place for those eligible. SFRS and SPPA have processes in place to identify any member who will be eligible for a contributions holiday in the future.

 

Contact details

To contact a member of the SPPA Fire Pensions Team by phone please use the contact number below.

 

Fire Pensions Team: 01896 893080

 

To contact a member of the Fire Pensions Team by email please use the SPPA Fire Pensions Team email address below.

 

This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

By Post:

 

Fire Pensions Team

Scottish Public Pensions Agency

7 Tweedside Park

Tweedbank

Galashiels

TD1 3TE

Link to Scottish Government Website