Your Scottish Firefighters' pension scheme

Annual Benefit Statement update

After issuing this year’s Annual Benefit Statements (ABS) in August 2020, an error was discovered within the details of the HMRC Lifetime Allowance (LTA) section.

An LTA limit of £1,030,000 (for 2018/19) was incorrectly used to calculate this year’s percentage, when in fact this should have been the 2019/20 limit of £1,055,000.  This resulted in the incorrect figure being shown on your statement. 

The LTA is the limit on the amount of pension savings you can make during your lifetime from all your pension arrangements added together (excluding the State Pension) before you pay extra tax. We include your accrued LTA value in your Annual Benefit Statement to allow you to track its progress throughout your working life, allowing you to consider taking independent financial advice if the percentage level nears the 100% limit.  

Typically you will only need to use your LTA value at the point of a Benefit Crystallisation event, details of which can be found on the HMRC website

We apologise for any inconvenience that this error may have caused. If you would like a corrected record of your LTA, you can contact us at the following e-mail address:

Important COVID-19 (Coronavirus) update: Reduced telephony service

To date, we’ve followed Scottish and UK Government guidance and taken the appropriate preventative measures to protect our colleagues and services. We’re well prepared for the spread of the virus and ready to continue to deliver core services.

To focus on this we’ll be temporarily operating a reduced telephony service with our teams responding to ill health, injury and bereavement enquiries only.

For employers: For any data related enquiries please log in to EDM online and contact us using secure messaging or

For all other enquiries, please contact:

We’ll update our website when our full service is restored. The SPPA appreciate your understanding and patience at this time. A SPPA Covid-19 FAQ can be found here.  

There are currently four occupational pension schemes for firefighters administered by SPPA on behalf of Scottish Ministers. These are the Firefighters' Pension Scheme (Scotland) 1992, New Firefighters' Pension Scheme (Scotland) 2006, Retained Firefighters' Modified Pension Scheme and Firefighters' Pension Scheme (Scotland) 2015. SPPA is also responsible for scheme regulations.

The schemes are statutory and guaranteed by law and provide pensions and life assurance for firefighters in Scotland.

Guide to awards made under the Firefighters' Compensation Scheme (Scotland).

Access our Firefighters Factors

Please click on the title above to see all the Firefighters Forms.

A basic guide to tax on pensions.