Firefighters 2006 scheme – Active 

Commutation of trivial pensions

If a pension payable to a member of FPS2006, or to an eligible dependant, is less than limits set by HM Revenue and Customs, subject to certain other requirements of the tax rules being 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.