For the remedy period (i.e. the period of discrimination 1 April 2015 to 31 March 2022), eligible members will be able to choose to receive legacy pension scheme benefits or benefits equivalent to those available under the reformed pension scheme. This choice will be offered at retirement on what is known as Deferred Choice Underpin (DCU)
The DCU approach means the member does not need to make a choice until they reach retirement age.
Benefits accrued under the reformed scheme for all eligible members will be converted to legacy scheme benefits (their former final salary scheme) for the whole of their service in the remedy period. The benefits accrued in the reformed scheme will be kept and treated as an underpinned record.
At retirement, they will then be offered a choice of the legacy benefits or the reformed benefits for the remedied period.
The provision definition documents (PDDs) that define the provisions of the Public Service Pensions and Judicial Offices Act 2022 (PSPJOA 2022) for each area of the retrospective remedy have been finalised and the Home Office is working with stakeholders to develop scheme specific policy. These discussions will help to inform the drafting of secondary legislation, ahead of formal consultation early in 2023.
The regulations are due to come into force on 1 October 2023.
The following documents relate to the retrospective remedy:
| Document |
Doc type |
Date |
| HMRC McCloud Income Tax regime summary |
(PDF, 3 pages, 156kb) |
26 May 2023
|
| Age discrimination remedy ill health reassessment factsheet - version 1.2 - clean |
(PDF,16 pages, 333kb) |
19 May 2023
|
| Age discrimination remedy ill health reassessment factsheet - version 1.2 - tracked |
(PDF,16 pages, 333kb) |
19 May 2023
|
| IQMP Reassessment Template - Scenario one |
(Word, 2 pages, 36kb) |
19 May 2023 |
| IQMP Reassessment Template - Scenario one - FPS 2006 special |
(Word, 2 pages, 37kb) |
19 May 2023 |
| IQMP Reassessment Template - Scenario two |
(Word, 2 pages, 36kb) |
19 May 2023 |
| IQMP Reassessment Template - Scenario two - FPS 2006 special |
(Word, 2 pages, 36kb) |
19 May 2023 |
| IQMP Reassessment Template - Scenario seven |
(Word, 2 pages, 36kb) |
19 May 2023 |
| IQMP Reassessment Template - Scenario seven - FPS 2006 special |
(Word, 2 pages, 37kb) |
19 May 2023 |
| IQMP Reassessment Template - Scenario nine |
(Word, 2 pages, 36kb) |
19 May 2023 |
| IQMP Reassessment Template - Scenario nine - FPS 2006 special |
(Word, 2 pages, 37kb) |
19 May 2023 |
| Age discrimination remedy eligibility factsheet |
(PDF, 4 pages, 198kb) |
31 August 2022
|
| Originally out of scope - now in scope member letter |
(PDF, 1 page, 83.5kb) |
30 September 2022
|
|
Originally out of scope - still out of scope member letter
|
(PDF, 1 page, 94.5kb) |
30 September 2022 |
| The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022 |
(PDF, 41 pages, 563kb) |
19 December 2022 |
| FPS coffee morning presentation - Remedy timetabling |
(PDF, 23 pages, 463kb) |
5 January 2023 |
|
Age discrimination remedy ill health re-assessment factsheet - version 1.1 clean
|
(PDF, 16 pages, 330kb) |
30 January 2023 |
|
Age discrimination remedy ill health re-assessment factsheet - version 1.1 tracked
|
(PDF, 16 pages, 343kb) |
30 January 2023 |
| Member Reassessment Template - Scenario one and two |
(Word, 4 pages, 42kb) |
30 January 2023 |
| Member Reassessment Template - Scenario one and two - FPS 2006 special |
(Word, 4 pages, 42kb) |
30 January 2023 |
| Member Reassessment Template - Scenario seven |
(Word, 4 pages, 42kb) |
30 January 2023 |
| Member Reassessment Template - Scenario seven - FPS 2006 special |
(Word, 4 pages, 42kb) |
30 January 2023 |
| Member Reassessment Template - Scenario nine |
(Word, 4 pages, 42kb) |
30 January 2023 |
| Member Reassessment Template - Scenario nine - FPS 2006 special |
(Word, 4 pages, 42kb) |
30 January 2023 |
| The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 |
Webpage |
6 April 2023 |
| Home Office consultation on the Firefighters' Pension Scheme retrospective remedy |
Webpage |
28 February 2023 |
