During the negotiations with the Home Office for the second options exercise for the Retained Firefighters’ Pension Settlement, it was identified that some eligible Scheme members did not receive the appropriate level, or in some cases any tax relief on the amount of monies calculated to purchase historical pension service during the first options exercise.

To overcome this happening again during the second options exercise, safeguards have been put in place, however, we know from experience that there is no guarantee that mistakes will not be made, so would ask members to be vigilant when receiving their offer to ensure the appropriate level of tax relief has been applied. Any queries can be raised with the FRSA.

In an effort to correct any mistakes made during the first options exercise, the Home Office has agreed, that any outstanding cases where the individual did not receive tax relief on the contributions paid during the first options exercise, a complaint can be raised through the FRSA to be considered by the Home Office on a case-by-case basis.

The FRSA is therefore seeking to identify any such individuals who would fall into the above category, to contact the FRSA at their earliest convenience to have their case assessed.