The Cornwall and Isles of Scilly Fire and Rescue Service Local Pension Board met to discuss a business update, which included membership movements, bulletins from the Local Government Association (LGA), and other business issues. The board was also scheduled to review the minutes from the previous meeting.

Business Update

The board was scheduled to discuss a business update, which included a summary of membership movements in the firefighters' pension schemes for the quarter ending 30 September 2025 for Cornwall Fire and Rescue Service (CFRS) and Isles of Scilly Fire and Rescue Service (FRS).

The business update report included:

• Membership movements
• LGA FPS Bulletins
• Firefighters' Pension Schemes Risk register
• Firefighters' Pension Schemes Breaches log
• Firefighters' Pension Schemes Complaints log
• Update on any ongoing appeals going through the Internal Disputes Resolution Procedure (IDRP)
• CFRS Finance update
• Any other business issues

The report noted that good governance of the Firefighters' Pension Schemes is critical. It stated that the report ensures that the Local Pension Board would be appropriately informed to enable them to comply with their Governance responsibilities under the Public Service Pensions Act 2013.

Membership Movements

The report pack included definitions for the terms used in the membership overview.

• An active member is a firefighter who is employed and paying contributions to the firefighters' pension scheme.
• A deferred member is a firefighter who has ceased to pay contributions.
• A pensioner member is a firefighter who has left employment and qualified to receive pension benefits.
• A Widow/Dependant is a surviving partner of a firefighter pension scheme member, who is entitled to an ongoing pension payment following the death of their partner.

Membership Statistics for the Cornwall Firefighters Pension Scheme (legacy schemes) as at 30th September 2025 were scheduled to be discussed. These included:

• 1992 Firefighters Pension Scheme
  • Active: 0
  • Deferred: 26
  • Pensioner: 254
  • Widow/Dependant: 42
• 2006 Firefighters Pension Scheme (standard)
  • Active: 0
  • Deferred: 258
  • Pensioner: 91
  • Widow/Dependant: 13
• 2006 Special (Modified RDS) Firefighters Pension Scheme
  • Active: 0
  • Deferred: 86
  • Pensioner: 0
  • Widow/Dependant: 0

Membership statistics for 2015 Firefighters Pension Scheme as at 30th September 2025 were also scheduled to be discussed:

• Active (2015 only): 344
• Active (ex 1992): 64
• Active (ex 2006): 194
• Active (ex 2006 Mod.): 5
• Total: 607
• Deferred: 250
• Pensioner: 34
• Widow/Dependant: 7
• New Posts: 17
• Leavers Preserved Benefits: 2
• Refund of Contributions: 0
• Transfers Out: 0
• Retirements Ill Health: 0
• Early / Normal: 1
• Deaths Active: 0
• Deferred: 0
• Pensioner/Widow/Dep: 0

Membership statistics for the Council of the Isles of Scilly Firefighters Pension Schemes were also scheduled for discussion. These statistics have been revised to take into account the changes on 1st April 2022, when all remaining protected members moved into the 2015 (2022) scheme, meaning that there will be no active members remaining in any of the legacy schemes.

• Active (2015 only): 30
• Active (2015 - ex 2006): 12
• Total active members: 42
• Deferred: 32
• Pensioner: 10
• Widow/Dependant: 0

LGA FPS Bulletins

The Local Pension Board was scheduled to discuss bulletins issued by the LGA in the previous quarter. Links to the relevant bulletins were included in the report pack, and any actions for the Fire and Rescue Authority (FRA), Pension Board or the administrator were highlighted. The bulletins included:

• Bulletin 94 – June 2025
• Bulletin 95 – July 2025
• Bulletin 96 – August 2025

Governance

Risk Register

The CFRS LPB approved a comprehensive Risk Register in respect of the Firefighters' Pension schemes for the Cornwall Fire and Rescue Service LPB at its meeting held on 6 February 2017. The CFRS LPB also approved the proposal that the Risk Register formed part of the Business Update as a standing item, with any changes to risks/direction of travel being brought to the Board's attention in the Business Update. The current Risk Register was included in the report pack. It was noted that no new risks have been added to the Risk Register since the last meeting, but additional information has been added to Risk 23 to reflect the progress that has been made with the Pensions Dashboard Programme since the last meeting.

Breaches Register

The Pensions Regulator's General Code of Practice outlines its expectations in respect of:

• Implementing adequate procedures
• Judging whether a breach must be reported
• Submitting a report to the Regulator
• Whistleblowing protection and confidentiality

The Scheme Manager is required to maintain a log of all breaches of the law as applicable to the management and administration of the Fund. An updated Register was included in the report pack. All incidents of breaches identified must be recorded in the Breaches Register, even if they are not reported to the Regulator. This Register will be reviewed on an on-going basis to determine any trends in the Breaches Register that might indicate any serious failings or fraudulent behaviour.

Since the last LPB meeting held in July 2025 a new breach has occurred, which is a breach of the regulations relating to the late production and distribution of some of the Annual Benefit Statements for the 2025 scheme year. There is a statutory requirement to provide Annual Benefit Statements (ABS) to all active and deferred scheme members by 31 August each year, which has not met in 2025 for members who are affected by the Age Discrimination Remedy¹. The ABSs for these members must also include additional information, known as Remedy Service Statements(RSS).

Firefighters' Pension Schemes Complaint Log

At the Cornwall & Isles of Scilly Fire & Rescue Service Local Pension Board meeting held on 11 November 2019, it was agreed that details of any complaints received by the Pension Benefits Team from firefighter pension scheme members would be recorded and then reported at the next LPB meeting. This would include a brief summary of the complaint and details of the resolution.

Since the last LPB meeting the FRA and the pension team have received another four complaints from ex-retained firefighters who are eligible for the Matthews Second Options exercise². The complaints all relate to the delays in receiving either their initial offer package or a recalculation of their Matthews offer, following providing additional evidence of grade and pay.

IDRP and CFRS Finance

Since the last LPB meeting two new appeals under the IDRP process have been received.

• Appeal 1: Ex-Firefighter – Matthews Second Options Exercise
  • The appellant left service in 1997. FRA records showed no retained firefighter service between 7 April 2000 and 5 April 2006. Under the Second Options exercise, only those employed as retained firefighters during those dates are eligible to purchase backdated membership. The appellant provided no new evidence and confirmed that the FRA's recorded leaving date (1997) was correct. It was determined that the appellant remains ineligible for the Second Options exercise.
• Appeal 2: Firefighter – Secondary Contract Issue
  • The appellant's case involves interpretation of eligibility under the Secondary Contract provisions. The appeal is still under consideration by the FRA.

The Home Office will reimburse compensation payments that are not eligible Pension account costs and therefore are paid initially by the Fire Service. Claims made are low and for Qtr2 this financial year the value is £359.00. Home Office Pensions account forecasting for 2025-26 through to 2030-31 now complete and submitted.

Age Discrimination Remedy (McCloud/Sargeant)

In 2015, the government introduced new laws which resulted in a new pension scheme for firefighters - the Firefighters' Pension Scheme 2015 (FPS 2015) being introduced. These laws included protections which meant that some members of the existing schemes (FPS 1992 and FPS 2006) didn't join FPS 2015 either straight away or at all, depending on their age. Following a legal challenge known as Sargeant, the courts determined that the protections given to members were age discriminatory.

The Firefighters Pension Scheme (Remediable Service) regulations 2023 came into force on 1 October 2023. To comply with disclosure requirements, within 90 days of 1 October 2023 (the date the Regulations came into force), FRAs were required to contact all firefighters affected the changes remedy and inform them of these new regulations.

These regulations address the discrimination in two parts Future discrimination (Prospective) and past discrimination (retrospective).

• Future discrimination (prospective)
  • The changes to remove future discrimination were brought into force on 1 April 2022. To remove future discrimination from the scheme and ensure equal treatment, all remaining protected members who were not already members of FPS 2015 transferred into this scheme on 1 April 2022. This means that all future service from 1 April 2022 for all members accrues in the FPS 2015. Benefits already accrued in either of the previous schemes (FPS 1992, FPS 2006, FPS 2006 Special Members) are fully protected.
• Past discrimination (retrospective)
  • The changes to remove past discrimination came into force on 1 October 2023. Members who moved into FPS 2015 within the remedy period ('The Remedy period' is the period from 1 April 2015 to 31 March 2022) will have their benefits converted to their legacy final salary scheme (either FPS 1992 or FPS 2006) for the whole of their service in the remedy period. This is known as roll back. The benefits built up in FPS 2015 will be kept as a reformed FPS 2015 'underpinned' record.

All members will receive a combined Annual Benefit Statement/Remediable Service Statement (ABS/RSS) every 31st August. All members who retire will be provided with an Immediate Choice RSS (IC-RSS) at retirement.

Pensioner members that have retired before 30 September 2023 and have service within the remedy period, had to be provided with an RSS as soon as reasonably practicable after 1 October 2023.

Matthews Second Options Exercise

A new category of members of the Firefighters' Pension Scheme 2006 (FPS 2006) known as special members were introduced in 2014, following the Matthews (and others) Judgement, which allowed retained firefighters employed between 1 July 2000 and 5 April 2006 to join the FPS 2006 with retrospective effect to 1 July 2000.

The Regulations needed for the second options exercise came into force on 1 October 2023. The second options exercise will allow individuals who have retained service between 7 April 2000 and 30 June 2000 to backdate their membership for this period and back to their date of joining, providing that the retained service is continuous.

Eligible firefighters must be given the option to elect to join the scheme via an Expression of Interest Form. Once the statement has been provided they must elect within 3 months to proceed or the opportunity, but the FRA has the discretion to extend the deadline.

The update report for the Matthews Second Option project provided by CFRS/Cornwall Council HR was included in the report pack. As outlined in the latest update report, substantial progress has been achieved to date, and Cornwall has performed comparatively well in relation to other Fire and Rescue Authorities. However, a significant volume of cases still remain outstanding and will require focused attention moving forward.

The Options Exercise was originally scheduled to run for a maximum period of 18 months, from October 2023 to March 2025. However, a consultation has been conducted by the Home Office to amend the relevant regulations and extend the deadline. This consultation also included other regulation changes which were required to provide additional remedy and flexibility to those members who were employed as retained firefighters in the qualifying period, and their beneficiaries.

Secondary Contracts

An issue has been identified with the way that contracts for some Wholetime firefighters who have undertaken On Call (retained) duties under a secondary contract have been administered. A challenge has been made against these secondary contracts stating that they are not in fact two contracts of employment but instead should be treated as a schedule appended to their wholetime contract and essentially only one contract of employment exists for both wholetime and on call duties.

Data gathering has been completed to identify those affected and to establish the groups of firefighters who are in a similar position. CFRS have also sought advice to ensure that the rectification work is completed correctly, and that a suitable remedy is applied to ensure that all firefighters are treated fairly and equitably.

It is intended that the remedy work can be applied at the same time as the McCloud remedy work to avoid any unnecessary additional work for the Pensions Benefits Team.

Pensions Dashboards Programme

Pensions Dashboards are secure online platforms that give individuals a consolidated view of all their pension savings—including State, occupational, and personal pensions—helping with retirement planning and reconnecting with lost pensions.

All pension schemes must connect to the dashboard's ecosystem by 31 October 2026. Public service pension schemes must connect by 31 October 2025, per DWP guidance.

Cornwall Pension Fund (CPF) chose to connect via an Integrated Service Provider (ISP) and have chosen their current software provider as their ISP. They have been contracted since October 2024. A data cleansing exercise is underway to improve data accuracy for dashboard matching.

Dashboards are now a standing agenda item in meetings. Updates will cover connection progress and data quality. Phase 1 of ISP implementation (setup, training, reporting, member matching) is nearly complete. Phase 2 (live configuration and onboarding) is beginning, led by Heywood.