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Actuarial Guidance and Factors

1992 (FPS) Scheme

2018

Fire Scotland 1992 Scheme Commutation Guidance – 2 November 2018

Please refer to Circular 2018/09

2016

FPS 1992 CPD Additional Pension Benefit factors – 31 August 2016  

Addendum to Firefighters 1992 Scheme (Scotland) CETV - 14 April 2016

FPS Commutation on retirement: Factors and Guidance – 18 March 2016 – Please refer to circular 5/2016

2014

FPS Additional Pension Benefit factors – 1 July 2014

FPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors - Revised August 2015

FPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors – 2 December 2014

2012

FPS Tax Charge Debits – 21 December 2012

FPS Commutation Guidance – 11 October 2012

Addendum to GAD Club Transfer Factor Guidance – 19 September 2012

FPS Tax Charge Debits – 28 September 2012

FPS Pension Credits on Divorce – 27 July 2012 (amended version)

FPS Club Transfer factors - 27 July 2012 (amended version)

FPS Non Club Cash Equivalent Transfer Value Guidance – 27 July 2012 (amended version)

CPD Guidance – 27 June 2012

FPS Pension Credits on Divorce Guidance – 8 March 2012

FPS Non Club Cash Equivalent Transfer Values Guidance – 14 February 2012

FPS Trivial Commutation and Capitalisation for Death Gratuities – 3 January 2012

2011

FPS Club Transfer Factors – 30 December 2011

FPS Adjustment Factors for Pension Debits – 4 July 2011

2009

FPS Transfer Values and Pension Sharing – 30 June 2009

FPS Transfer Values and Pension Sharing – 28 January 2009

2008

FPS Commutation on Retirement – 16 May 2008

2007

FPS underpins on CETV – 30 October 2007

2006 (NFPS) Scheme

FPS 2015 (CARE) Scheme

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