Firefighters 1992 scheme – Active
Commutation of trivial pensions
If a pension payable to a member of the FPS1992, or to an eligible dependant, is less than limits set by HM Revenue and Customs, and certain other requirements of the tax rules are satisfied (e.g. the age of the pensioner), the fire and rescue authority may commute the pension to a lump sum.
The assessment of the lump sum would be based on factors provided by the Scheme Actuary (Alternatively, the authority may decide to pay a small pension at less frequent intervals than the intervals at which they normally pay pensions.)