The Lincolnshire Fire and Rescue Fire Pension Scheme Board met on Thursday, 5 March 2026, to discuss performance data from the West Yorkshire Pension Fund, review current issues affecting pension administration, and consider the Board's operational plans. The meeting also included updates on recent fire pension scheme bulletins and the activities of various advisory groups.

Performance Data from West Yorkshire Pension Fund

The Board was scheduled to receive an update on pension administration performance from the West Yorkshire Pension Fund (WYPF). This update was expected to cover the progress made by a newly formed team addressing Matthews issues, which aimed to clear outstanding work by the end of January 2026. Recruitment efforts to bolster pensions officer numbers were also to be discussed, with the anticipation that these improvements would lead to faster turnaround times and better Key Performance Indicator (KPI) performance. The report pack indicated that most KPI targets were being met, with minor issues noted regarding delays in address updates and deferred benefit statements. The issuing of pension statements was also highlighted as being slower than desired, with recruitment and resourcing changes intended to resolve this. The handling of death-in-retirement cases, which are prioritised, was also on the agenda. The report pack mentioned that the previous software provider had been slow to adapt to scheme changes, and a recent migration from Oracle to SQL was anticipated to resolve most coding issues. The processing of complex cases, which require manual calculations and are resource-intensive, was also to be detailed, with approximately 100 completed and an estimated 350 remaining. Assurance was to be given that resourcing improvements and system upgrades would restore normal service levels in the new year.

The Board was expected to express frustration regarding members not receiving annual statements, which impacted their ability to complete self-assessment tax returns. The administrator was to welcome members to contact them directly to expedite individual issues. It was acknowledged that delays had occurred due to high demand and data quality issues, with assurances that urgent cases were flagged for prioritisation. The report pack detailed a multi-layered checking process for the accuracy of complex manual calculations, involving initial calculation by a senior officer, verification by another senior manager, and further checks before payment. A breach was recorded as 93% of statements being issued by 31 August, which WYPF classified as having no material impact and therefore not reported to The Pensions Regulator. The Board was to agree on several actions, including reviewing the impact of the shortfall in Annual Benefit Statements on Lincolnshire, determining if the shortfall constituted a material breach reportable to The Pensions Regulator, and requesting WYPF to circulate the breach report for Lincolnshire Fire DBS. Officers were also to confirm that staff processing Matthews cases were using correct case notes and were aware of the updated template and guidance for the Age Discrimination Remedy.

Current Issues

An update on current issues was scheduled, which was to include information on Internal Dispute Resolution Procedure (IDRP) cases, with no new cases reported since the last meeting. One breach was to be reported concerning delayed production of deferred benefit statements and remedial service statements, which had been reported to The Pensions Regulator. West Yorkshire Pension Fund had issued statements for 2023/24, but 24 active members were still awaiting theirs. Deferred member statements began being issued in October for those out of scope of the McCloud and Sargeant ¹ remedies, with full completion expected by March 2026. Pensioner members were not expected to receive statements until the end of the month. For the age discrimination remedy (McCloud /Sargeant ), 473 members were in scope, with 186 also in scope for a second choice. Since October 2023, 26 retirements had been completed, with 18 choosing legacy benefits, 4 choosing reformed benefits, and 4 declining benefits. Thirteen retirements were ongoing, 12 of which involved Matthews cases. For the Matthews second options exercise, 723 members were in scope; 404 had requested buyback cost estimates, 25 declined, and 294 had not yet responded, with engagement continuing with unions and former colleagues to encourage responses. The implementation of the pensions dashboard had been delayed due to provider capacity issues. The Board was expected to emphasise the importance of members obtaining qualified financial advice.

Fire Pension Board Plan

An update was scheduled on the Board's Action Plan, Training Record, and Risk Register. Regarding the annual scheme return to The Pensions Regulator, West Yorkshire Pension Fund was to confirm its completion within the deadline. The TPR Public Service Governance and Administration Survey was due in January, with work underway. The year-end return to the Home Office was due in April 2026, and it was to be confirmed that this was the responsibility of Lincolnshire County Council's finance team. The Board was to note the absence of a finance representative and discuss the need to secure representation at future meetings. Officers were to confirm no concerns about completing the year-end return by April 2026. The Training Record was to show no significant changes or updates since the last meeting, with new Board members having been provided with details of online training from the Local Government Association. Concerning the Risk Register, members were to agree that the lack of skilled resources at West Yorkshire Pension Fund remained a significant risk, and the residual risk should be increased due to ongoing recruitment delays. The recruitment risk within Lincolnshire County Council was to be reported as improved but needing close monitoring. References to temporary resource issues caused by retirement and long-term sickness were to be removed as these issues had been resolved. The residual risk rating was to be increased from 4 to 6, with a potential score of 2 and an impact score of 3, to reflect current pressures. It was anticipated that the risk rating might reduce after the next board meeting if recruitment progressed. It was to be noted that these challenges were not isolated to WYPF but reflected national pressures. The wording on the retirement of skilled resources was to be removed as this risk had passed and been resolved. It was to be agreed that an update on the sustainability review and potential options for resourcing be provided at the next meeting by WYPF and officers. Actions were to include closing the 2121 Annual Scheme Return to the Pensions Regulator and listing 2122 TPR Public Service Governance & Administration Survey as 'work commenced'. The residual risk rating for A4 Lack of skilled resources LCC and WYPF was to be increased to 6, with a potential score of 2 and an impact score of 3, and the wording on the retirement of skilled resources was to be removed.

Fire Pensions Scheme Bulletins

An update on recent Fire Pensions Scheme bulletins was scheduled. Bulletin 97 was to include information about different versions of the Matthews calculator and updated guidance on The Pensions Regulator's enforcement strategy. Bulletin 98 was to introduce updated guidance on reporting to HMRC. The Pensions Regulator had issued scheme return notices to managers of public service pension schemes, requiring completion and return within six weeks.

Fire Pension Officers' Group

An update from the last meeting of the Fire Pension Officers' Group was to be provided. The Northeast Region Fire Pension Officers meeting held on 10 September 2025 was to highlight concerns about financial detriment linked to delays and the development of a Matthews compensation scheme. It was to be noted that the Board had already received a detailed update from WYPF under Item 5, and there were no additional significant updates to report.

Updates from Advisory Boards

Updates were scheduled from the Scheme Advisory Board and the LGA Fire Pensions Oversight Board. The update from the Scheme Advisory Board was to be provided by West Yorkshire Pension Fund, and the update from the LGA Fire Pensions Oversight Board was to be provided by Tony Kavanagh, Scheme Manager.

Date of Next Meeting

The date of the next meeting was to be noted as 4 June 2026.