Booth Bradshaw Pension Offer
A legal decision made in 2019 established that certain allowances given to firefighters qualify as Pensionable Pay under the Firefighters’ Pension Scheme.
In addition, some payments to Retained Duty System (RDS) firefighters which met the pensionable pay criteria but were not recognised as such when the Firefighters’ Pension Scheme 2015 was introduced, are now being recognised as pensionable.
As a result of these decisions, pension scheme members who received these allowances and payments can now have them recognised as pensionable pay for the qualifying period by paying employee pension contributions, which will lead to an increase in their pensionable benefits.
Frequently Asked Questions
What is the Booth Bradshaw Pension Offer?
Booth Bradshaw is the name given to a Legal ruling that determined that some Allowances paid to Firefighters met the criteria within the Firefighters’ Pension Scheme to be considered as Pensionable Pay. This name now also covers payments to Retained Duty System (RDS) firefighters that meet pensionable pay criteria but were not recognised when the 2015 Firefighters’ Pension Scheme was introduced in 2015. As of 1 July 2021, both Wholetime allowances and qualifying RDS payments became pensionable. The Booth Bradshaw pension offer allows Pension Scheme members who received these allowances before that date to have them retrospectively counted as pensionable pay by making employee contributions, increasing their pension benefits.
What Wholetime allowances and RDS payments are covered by the Booth Bradshaw remedy, and what are the qualifying periods?
The Wholetime allowances covered are:
- Allowances paid to Instructors from the previous Strathclyde and Highland and Islands Fire and Rescue Services
- Allowances paid to members of the Fire Investigation Team in the North Service Delivery Area
Qualifying period for Wholetime Allowances: July 1st, 2016, to July 1st, 2021.
The RDS payments include various payments made for different core activities across the areas previously covered by the eight Scottish Fire and Rescue Services from which the Scottish Fire and Rescue service was formed.
Qualifying period for RDS Payments: April 1st, 2015, to July 1st, 2021.
How will I know if I received an allowance or payment that falls within the scope of Booth Bradshaw?
The Scottish Fire and Rescue Service (SFRS) has provided us with the names and payment amounts of eligible individuals. If you are eligible, we will contact you about purchasing pensionable benefits for these payments.
How much will I have to pay to buy back pensionable benefits for these allowances or payments?
The cost depends on the allowances or payments you received during the qualifying period. We will provide details on payment amounts, employee pension contributions, and pension benefit increases. You can then decide whether to proceed.
If I am also in scope for the McCloud 2015 Remedy, will this affect my options to buy back pensionable service through the Booth Bradshaw offer?
Yes. Both options cover similar timeframes, so your choice about Booth Bradshaw will affect the McCloud 2015 Remedy offer and vice versa. Accepting Booth Bradshaw will increase your pensionable pay during part of the McCloud remedy period, impacting benefit calculations for both the legacy (1992/2006) schemes and the 2015 Career Average scheme. Similarly, your decision on the McCloud Remedy (legacy scheme or 2015 scheme) will affect the costs and benefits of the Booth Bradshaw offer. If eligible for both, you will receive a combined offer detailing how each option interacts, helping you make an informed decision.
How are the costs of the employee contributions calculated?
Pension contributions are calculated as a percentage of your pensionable pay. This percentage will be applied to the allowances/payments you are buying back. Because you are buying back contributions for payments made years ago, interest will be added to the outstanding contributions.
Is there any additional tax added to the contributions I will have to pay?
Payments made into an occupational pension scheme after leaving a job usually incur a tax charge. However, since these payments are linked to past pension benefits from the Booth Bradshaw offer, no extra tax charges will apply, even if you have already retired or left the service.
How can I pay any outstanding contributions I owe to buy back benefits through Booth Bradshaw?
This depends on your employment status with the Scottish Fire and Rescue Service:
Still employed by SFRS:
- Single lump sum payment
- Instalments over a five-year period, with interest being charged over the repayment period.
- Offset the payments until you retire, with interest being charged between you making this choice, and your retirement
Already retired or left SFRS but not yet met the minimum retirement criteria:
- Single lump sum payment.
I have already retired; will I receive any back-payment?
Yes. If you are already receiving a pension and agree to pay the outstanding employee pension contributions, you will receive a back payment of the pension benefits owed to you. The value of this back payment will be based on the additional pension benefits you would have received from your retirement date had these allowances/payments been recognised as pensionable at the time. The back payment will also include interest from your retirement date until the date of the back payment.