TYNE AND WEAR FIRE AND RESCUE AUTHORITY SUBJECT: FIREFIGHTERS PENSION SCHEME 2015 EMPLOYER CONTRIBUTIONS FROM 1 APRIL 2015

Save this PDF as:
Size: px
Start display at page:

Download "TYNE AND WEAR FIRE AND RESCUE AUTHORITY SUBJECT: FIREFIGHTERS PENSION SCHEME 2015 EMPLOYER CONTRIBUTIONS FROM 1 APRIL 2015"

Transcription

1 TYNE AND WEAR FIRE AND RESCUE AUTHORITY Item No HUMAN RESOURCES COMMITTEE: 23 APRIL 2015 SUBJECT: FIREFIGHTERS PENSION SCHEME 2015 EMPLOYER CONTRIBUTIONS FROM 1 APRIL 2015 JOINT REPORT OF THE CHIEF FIRE OFFICER, THE CLERK TO THE AUTHORITY, THE FINANCE OFFICER AND THE PERSONNEL ADVISOR TO THE AUTHORITY 1 PURPOSE OF REPORT 1.1 The purpose of this report is to inform members on the Firefighters Pension Scheme 2015 ( the 2015 Scheme) Employer Contributions from 1 st April BACKGROUND 2.1 As Members will recall, The Coalition Government commissioned Lord Hutton to chair the Independent Public Service Pensions Commission to review public service pensions and to make recommendations on how they can be made sustainable and affordable in the long-term and fair to both public sector workers and the taxpayer. 2.2 On 23 May 2012, a Proposed Final Agreement was published on the scheme design for the 2015 Scheme in England to be introduced from April. 2.3 The first period of statutory consultation took place between 18 December 2013 and 12 March 2014 and the second period of statutory consultation commenced on 23 May Members were kept informed regarding the consultations throughout the consultation period. Key areas of interest included the rates at which employers and employees were expected to contribute to the 2015 Scheme

2 3 EMPLOYER CONTRIBUTIONS TO THE FIREFIGHTERS PENSION SCHEME The second statutory consultation sought responses from interested parties on the draft regulations for the new Firefighters Pension Scheme and in particular, a more detailed set of draft regulations to the earlier consultation which included the chapter, Employer Contributions Part 8, Chapter This new chapter sets out that employers will need to pay contributions based on a member s pensionable earnings or, where applicable, based on a member s assumed pensionable earnings. The actual employer contribution will not be specified in the regulations, but the regulations set out that the Secretary of State will notify scheme managers of the employer contribution rate, which will be based on the 2015 scheme s valuation. 3.3 The Authority is now in receipt of the new employer contribution rates for the 1992, 2006 and modified pension schemes. Modelling has taken place of contributing employees in the various schemes on full protection, transitional protection and no protection. This modelling indicates a 2015/16 budget figure reduction in employer s pension contributions of 280,000. The implications of this position will be monitored and subject to further reports. 3.4 An unknown factor is what, if any, compensatory adjustment Government might make to grant funding. As such it would appear prudent to recommend retaining the 2015/16 budget as agreed until further information is provided by Government. Employer contribution rates from 1 st April 2015 for all schemes Pension scheme Employer contribution rate 1992 Scheme 21.7% 2006 Scheme 11.9% 2015 Scheme 14.3% 3.5 Members are advised that the Governments proposals for employee contribution tariffs for the Firefighters Pension Scheme 2015 are contained in Appendix A to this report for information. 7 RISK MANAGEMENT 7.1 A risk assessment has been undertaken to ensure that the risk to the Authority has been minimised as far as practicable.

3 8 FINANCIAL IMPLICATIONS 8.1 All financial implications are included within the body of this report however, members should note that the financial implications may be affected by any compensatory adjustment made by Government (if any). 9 EQUALITY AND FAIRNESS IMPLICATIONS 9.1 The equality and fairness implications are included within the body of this report. 10 HEALTH AND SAFETY IMPLICATIONS 10.1 There are no health and safety implications in respect of this report. 11 RECOMMENDATIONS 11.1 Members are recommended to: a) Consider the content of this report; b) Receive further reports as appropriate. BACKGROUND PAPERS The under mentioned Background Papers refer to the subject matter of the above report: Consultation on the regulations to introduce a new Firefighters Pension Scheme from April December 2013 and May 2014 consultations.

4 Appendix A Employee contribution rates from 1 st April 2014 The table below sets out the Government s proposals for employee contribution rates to apply in the in 2014 for the 1992 and 2006 schemes: Pensionable pay band (full time equivalent) Fire Pension Scheme 1992 Previous Contribution Rate rate effective New Fire Pension Scheme 2006 Previous Contribution rate Rate effective <= 15, % 11.00% 8.50% 8.50% 15, % 12.20% 9.10% 9.40% 21,000 21, % 14.20% 9.60% 10.40% 30,000 30, % 14.70% 9.90% 10.90% 40,000 40, % 15.20% 10.10% 11.20% 50,000 50, % 15.50% 10.20% 11.30% 60,000 60, % 16.00% 10.50% 11.70% 100, , % 16.50% 10.80% 12.10% 120,000 > 120, % 17.00% 11.10% 12.50% Employee contribution rates from 1 st April 2015 The table below sets out the Government s proposals for employee contribution rates to apply in the first four years of the 2015 scheme Employee contribution rate payable 0 and up to 27, % Over 27,000 and up to 50, % Over 50,000 and up to 142, %

5 Employee contribution rate payable 0 and up to 27, % Over 27,270 and up to 50, % Over 50,500 and up to 142, % Employee contribution rate payable 0 and up to 27, % Over 27,543 and up to 51, % Over 51,005 and up to 142, %

LGPS 2014 - FREQUENTLY ASKED QUESTIONS

LGPS 2014 - FREQUENTLY ASKED QUESTIONS LGPS 2014 - FREQUENTLY ASKED QUESTIONS THE BACKGROUND TO LGPS 2014 Why is another new scheme being introduced? The Coalition government came to power with a clear agenda to change public sector pensions,

More information

COUNCIL 27 MARCH 2012 REPORT OF HEAD OF RESOURCE MANAGEMENT

COUNCIL 27 MARCH 2012 REPORT OF HEAD OF RESOURCE MANAGEMENT COUNCIL 27 MARCH 2012 REPORT OF HEAD OF RESOURCE MANAGEMENT A.2 PAY POLICY STATEMENT 2012/13 (Report prepared by Anastasia Simpson) PART 1 KEY INFORMATION PURPOSE OF THE REPORT To provide the Council with

More information

POLICE PENSIONS CIRCULAR No 2008/2 THE POLICE PENSIONS SCHEME MEDICAL APPEALS. FURTHER EXTENSION OF CONTRACT WITH BUPA

POLICE PENSIONS CIRCULAR No 2008/2 THE POLICE PENSIONS SCHEME MEDICAL APPEALS. FURTHER EXTENSION OF CONTRACT WITH BUPA The Chief Executives, Fife Council and Dumfries & Galloway Council Chief Constables Clerks to the Joint Boards 7 Tweedside Park Tweedbank Galashiels TD1 3TE http://www.sppa.gov.uk Telephone: 01896 893231

More information

Firefighter fitness standards and assessment

Firefighter fitness standards and assessment Firefighter fitness standards and assessment Consultation response December 2014 Department for Communities and Local Government Crown copyright, 2014 Copyright in the typographical arrangement rests with

More information

PAY POLICY STATEMENT FOR THE FINANCIAL YEAR 2015/2016

PAY POLICY STATEMENT FOR THE FINANCIAL YEAR 2015/2016 PAY POLICY STATEMENT FOR THE FINANCIAL YEAR 2015/2016 Statement of Pay Policy for the year 1 April 2015 to 31 March 2016 1. Introduction Sections 38 43 of the Localism Act 2011 require the Authority to

More information

Consultation Document. Retained Firefighters pension settlement: A consultation to provide access to a modified pension scheme in Wales

Consultation Document. Retained Firefighters pension settlement: A consultation to provide access to a modified pension scheme in Wales Number: WG19518 Welsh Government Consultation Document Retained Firefighters pension settlement: A consultation to provide access to a modified pension scheme in Wales Date of issue: 23 August 2013 Action

More information

Local Government Pension Scheme (England and Wales) Purchase of additional pension - Elections on or after 1 April 2014 Factors and guidance

Local Government Pension Scheme (England and Wales) Purchase of additional pension - Elections on or after 1 April 2014 Factors and guidance Unclassified Local Government Pension Scheme (England and Wales) Purchase of additional pension - Elections on or after 1 April 2014 Factors and guidance Date: 27 March 2014 Authors: Ian Boonin FIA Michael

More information

Author: Cabinet Member, Finance and Benefits and Director of Finance Wards Affected All

Author: Cabinet Member, Finance and Benefits and Director of Finance Wards Affected All Author: Cabinet Member, Finance and Benefits and Director of Finance Wards Affected All Purpose To enable Members to formally resolve the Borough's Council Tax for 2011/12. Recommendation Council is requested

More information

PAY POLICY STATEMENT 2015/16

PAY POLICY STATEMENT 2015/16 PAY POLICY STATEMENT 2015/16 This Pay Policy Statement is produced in accordance with Chapter 8 of the Localism Act 2011. It was approved by Luton Borough Council ( the Council ) at a meeting of the Full

More information

CCG CO11 Moving and Handling Policy

CCG CO11 Moving and Handling Policy Corporate CCG CO11 Moving and Handling Policy Version Number Date Issued Review Date V1: 28/02/2013 04/03/2013 31/08/2014 Prepared By: Consultation Process: Formally Approved: Information Governance Advisor

More information

Service Policy: PODPOL10: Pay Policy The Role and Remuneration of Senior Officers

Service Policy: PODPOL10: Pay Policy The Role and Remuneration of Senior Officers Service Policy PODPOL10 Pay Policy This is an unpublished work, the Copyright in which vests in Merseyside Fire & Rescue Service. All rights reserved. The information contained herein is the property of

More information

Status of Report: Public Agenda Item: 10. The Chief Fire and Rescue Officer and the Treasurer

Status of Report: Public Agenda Item: 10. The Chief Fire and Rescue Officer and the Treasurer Status of Report: Public Agenda Item: 10 Meeting: Policy Committee Date: 14 th January 2015 Subject: Report by: Author: For: Local Government Finance Settlement The Chief Fire and Rescue Officer and the

More information

Redundancy & Redeployment Policy. Transformation & Human Resources

Redundancy & Redeployment Policy. Transformation & Human Resources Redundancy & Redeployment Policy Transformation & Human Resources Issued by HR Policy Team Effective from REDUNDANCY AND REDEPLOYMENT POLICY 1 General Principles Purpose 1.1 The purpose of the policy is

More information

Deferred Payment Agreement Factsheet

Deferred Payment Agreement Factsheet Deferred Payment Agreement Factsheet What is a Deferred Payment Agreement? Deferred Payment Agreements are designed to help you if you have been assessed as having to pay the full cost of your residential

More information

Council 26 February 2015. Report of the Director of Customer and Business Support Services

Council 26 February 2015. Report of the Director of Customer and Business Support Services Council 26 February 2015 Report of the Director of Customer and Business Support Services Council Tax Resolution 2015/16 Summary 1 This report asks Members to approve the rate of Council Tax for 2015/16.

More information

about our services and costs

about our services and costs about our services and costs Bentley House Forge Lane Gt Bentley Colchester CO7 8GD The Financial Conduct Authority (FCA) The FCA is the independent watchdog that regulates financial services. This document

More information

2015 No. [INSURANCE] The Flood Reinsurance Scheme Funding and Administration Regulations 2015

2015 No. [INSURANCE] The Flood Reinsurance Scheme Funding and Administration Regulations 2015 Draft Regulations laid before Parliament under section *** of the Water Act 2014, for approval by resolution of each House of Parliament. S T A T U T O R Y I N S T R U M E N T S 2015 No. [INSURANCE] The

More information

Pay Policy Statement 2014-15

Pay Policy Statement 2014-15 Pay Policy Statement 2014-15 25/02/2014 People & Organisational Development Current Document Status Version 0.2 Approving body Cornwall Council Date Date of formal approval (if applicable) Target date:

More information

Short guide to the Firefighters Pension Scheme (FPS)

Short guide to the Firefighters Pension Scheme (FPS) Short guide to the Firefighters Pension Scheme (FPS) May 2013 The Scheme This is a short description of the conditions of membership and main scheme benefits that apply if you pay into the Firefighters

More information

The Retained Firefighters Pension Settlement Introduction of the new modified pension arrangements

The Retained Firefighters Pension Settlement Introduction of the new modified pension arrangements Employee Information Leaflet The Retained Firefighters Pension Settlement Introduction of the new modified pension arrangements APRIL 2014 This information leaflet sets out the pension benefits on offer

More information

2015 No. 234 LOCAL GOVERNMENT, ENGLAND AND WALES. The Accounts and Audit Regulations 2015

2015 No. 234 LOCAL GOVERNMENT, ENGLAND AND WALES. The Accounts and Audit Regulations 2015 S T A T U T O R Y I N S T R U M E N T S 2015 No. 234 LOCAL GOVERNMENT, ENGLAND AND WALES The Accounts and Audit Regulations 2015 Made - - - - 12th February 2015 Laid before Parliament 17th February 2015

More information

Pensions and Employment

Pensions and Employment Pensions and Employment Legal and regulatory developments in Pensions and Employment NO. 4 9TH MARCH, 2006 In this issue: PPF: risk based levy: update and key dates Cross border guidance General and PPF

More information

CHESHIRE FIRE AUTHORITY SUBJECT : 2014-15 DRAFT BUDGET, COUNCIL TAX AND MEDIUM TERM FINANCIAL PLAN

CHESHIRE FIRE AUTHORITY SUBJECT : 2014-15 DRAFT BUDGET, COUNCIL TAX AND MEDIUM TERM FINANCIAL PLAN CHESHIRE FIRE AUTHORITY Item 2 ITEM: 2 MEETING OF : FIRE AUTHORITY DATE : 12 FEBRUARY 2014 REPORT OF : CHIEF FIRE OFFICER AUTHOR : HEAD OF FINANCE SUBJECT : 2014-15 DRAFT BUDGET, COUNCIL TAX AND MEDIUM

More information

This document describes proposals for the LGPS in England and Wales and does not override any existing legislation. LGPS 2014

This document describes proposals for the LGPS in England and Wales and does not override any existing legislation. LGPS 2014 LGPS 2014 EMPLOYER FREQUENTLY ASKED QUESTIONS THE BACKGROUND TO LGPS 2014 Why is another new scheme being introduced? The Coalition government came to power with a clear agenda to change public sector

More information

DRAFT EARLY RETIREMENT

DRAFT EARLY RETIREMENT Appendix 1 OD & HR POLICIES Organisational Development & Human Resources DRAFT EARLY RETIREMENT POLICY Appendix 1 page 2 1. INTRODUCTION 1.1 This policy takes account of the Local Government Pension Scheme

More information

Corporate Director and Chief Financial Officer

Corporate Director and Chief Financial Officer Report to Cabinet Subject: Provisional Local Government Finance Settlement 2014/15 Date: Wednesday 15 January 2014 Author: Corporate Director and Chief Financial Officer Wards Affected Borough-wide Purpose

More information

PAPER B. Purpose. 4. Specifically the report makes proposals for :-

PAPER B. Purpose. 4. Specifically the report makes proposals for :- PAPER B Committee CABINET Date 10 TH FEBRUARY 2009 Title MEDIUM TERM REVENUE AND CAPITAL BUDGET STRATEGY 2009/10-2011/12 AND COUNCIL TAX 2009/10 Report Author Purpose Dave Burbage, Director of Resources

More information

2016 No. 0000 PUBLIC SERVICE PENSIONS, ENGLAND AND WALES. The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2016

2016 No. 0000 PUBLIC SERVICE PENSIONS, ENGLAND AND WALES. The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2016 S T A T U T O R Y I N S T R U M E N T S 2016 No. 0000 PUBLIC SERVICE PENSIONS, ENGLAND AND WALES The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2016 Made - - - - 2016

More information

MEDIUM TERM FINANCIAL PLAN 2014 to 2019

MEDIUM TERM FINANCIAL PLAN 2014 to 2019 CONTENTS Page 2 Page 7 Page 12 Page 14 Page 16 Page 21 Page 26 Page 28 Page 30 Page 31 Page 32 Sections 1: Introduction, Financial and Corporate Planning Section 2: The Council s Overall Financial Position

More information

1 PURPOSE AND SUMMARY 1.1 This report seeks approval to consult on the draft 2015/16 2019/20 Revenue Financial Plan.

1 PURPOSE AND SUMMARY 1.1 This report seeks approval to consult on the draft 2015/16 2019/20 Revenue Financial Plan. ITEM NO. 11(a) 2015/1 201/20 REVENUE FINANCIAL PLAN Report by the Chief Financial Officer SCOTTISH BORDERS COUNCIL 18 December 2014 1 PURPOSE AND SUMMARY 1.1 This report seeks approval to consult on the

More information

Draft Council Tax Reduction Scheme Subject to Consultation

Draft Council Tax Reduction Scheme Subject to Consultation Draft Council Tax Reduction Scheme Subject to Consultation Contents Contents Contents...2 Glossary...3 Introduction...5 Classes of Persons...6 Classes of persons excluded from the scheme...6 Classes of

More information

The Draft Criminal Injuries Compensation Scheme 2012

The Draft Criminal Injuries Compensation Scheme 2012 The Draft Criminal Injuries Compensation Scheme 2012 The Draft Criminal Injuries Compensation Scheme 2012 Draft Scheme laid before Parliament under section 11(1) of the Criminal Injuries Compensation

More information

www.portsmouth.gov.uk Part 3D - Officers' Employment Procedure Rules 1

www.portsmouth.gov.uk Part 3D - Officers' Employment Procedure Rules 1 Part 3D - Officers' Employment Procedure Rules 1 These rules determine procedures to be followed in the recruitment of senior officers of the council and in any disciplinary action which may become necessary

More information

Guidance associated with Local Property Tax (Local Adjustment Factor) Regulations 2014

Guidance associated with Local Property Tax (Local Adjustment Factor) Regulations 2014 Circular Fin 08/2014 1 July 2014 Guidance associated with Local Property Tax (Local Adjustment Factor) Regulations 2014 I am directed by the Minister for Environment, Community and Local Government to

More information

The Mesothelioma Lump Sum Payments (Conditions and Amounts) Regulations 2008

The Mesothelioma Lump Sum Payments (Conditions and Amounts) Regulations 2008 MESOTHELIOMA LUMP SUM PAYMENTS (CONDITIONS AND SI 2008/1963 Regs. 1-2 2008 No. 1963 SOCIAL SECURITY The Mesothelioma Lump Sum Payments (Conditions and Amounts) Regulations 2008 Made - - - - 17th July 2008

More information

Introduction 3. Scope of the Consultation 3. Background 3. Proposals for the Teachers Pension Scheme from April 2013 to March 2014 4

Introduction 3. Scope of the Consultation 3. Background 3. Proposals for the Teachers Pension Scheme from April 2013 to March 2014 4 Consultation on proposed increases in contributions for members of the Teachers Pension Scheme (TPS) in 2013-14; and the removal of provisions governing scheme valuations and cap and share arrangements

More information

a) raises the funds required by the Council to meet approved service levels in the most effective manner;

a) raises the funds required by the Council to meet approved service levels in the most effective manner; ITEM FINANCIAL STRATEGY 2016/17 2020/21 Report By Chief Financial Officer SCOTTISH BORDERS COUNCIL 11 February 2016 1 PURPOSE AND SUMMARY 1.1 This report seeks approval for the financial strategy for the

More information

The Retained Firefighters Pension Settlement Calculator. User Manual. Contents

The Retained Firefighters Pension Settlement Calculator. User Manual. Contents The Retained Firefighters Pension Settlement Calculator User Manual Contents Chapter 1 - Introduction Chapter 2 - Overview of the user interface Chapter 3 - Getting started Chapter 4 - Overview of the

More information

Instructions for Reporting Form 2012 (RF-12)

Instructions for Reporting Form 2012 (RF-12) Instructions for Reporting Form 2012 (RF-12) These instructions are intended for use in completing the 2012 Reporting Form (RF-12) for the relief association that offers a defined contribution or defined-benefit

More information

The Council as a billing authority is required to set the Council Tax for 2015/16. To approve the formal Council Tax Resolution

The Council as a billing authority is required to set the Council Tax for 2015/16. To approve the formal Council Tax Resolution COUNCIL 25 FEBRUARY 2015 AGENDA ITEM COUNCIL TAX RESOLUTION 2015/16 Responsible Officer Reason for Report: RECOMMENDATION: Relationship to: Corporate Plan Financial Implications: Legal Implications: Risk

More information

COUNCIL TAX AND BUSINESS RATES RECOVERY PROCEDURE

COUNCIL TAX AND BUSINESS RATES RECOVERY PROCEDURE COUNCIL TAX AND BUSINESS RATES RECOVERY PROCEDURE SECTIONS 1. The Council s Aims 2. The Revenues Service 3. The Legal Framework 4. Demand Notice 5. Joint & Several Liability 6. Instalments 7. Methods of

More information

Item No. 18 GREATER MANCHESTER FIRE & RESCUE AUTHORITY AUDIT COMMITTEE 23 RD JUNE 2010 AUTHORITY 24 TH JUNE 2010

Item No. 18 GREATER MANCHESTER FIRE & RESCUE AUTHORITY AUDIT COMMITTEE 23 RD JUNE 2010 AUTHORITY 24 TH JUNE 2010 GREATER MANCHESTER FIRE & RESCUE AUTHORITY Item No. 18 AUDIT COMMITTEE 23 RD JUNE 2010 AUTHORITY 24 TH JUNE 2010 TREASURY MANAGEMENT ANNUAL REPORT 2009/10 Report of the Treasurer 1. Introduction and Background

More information

WEST MERCIA BUDGET 2013/14 MEDIUM TERM FINANCIAL PLAN 2013/14 TO 2017/18. Report of the Treasurer, Director of Finance, Chief Executive and

WEST MERCIA BUDGET 2013/14 MEDIUM TERM FINANCIAL PLAN 2013/14 TO 2017/18. Report of the Treasurer, Director of Finance, Chief Executive and WEST MERCIA BUDGET 2013/14 MEDIUM TERM FINANCIAL PLAN 2013/14 TO 2017/18 Report of the Treasurer, Director of Finance, Chief Executive and Chief Constable 1. Recommendation The Commissioner is recommended

More information

Finance and Procurement Panel. Integrated Clothing Project Award of PFI Credits

Finance and Procurement Panel. Integrated Clothing Project Award of PFI Credits MEETING Finance and Procurement Panel AGENDA ITEM 8 MEETING DATE SUBJECT REPORT 24 May 2004 DOCUMENT NUMBER Integrated Clothing Project Award of PFI Credits (18.5.04) by Head of Procurement FPP 162 Summary

More information

Opinion on the robustness of the budget and the adequacy of the reserves. Helen Martin Ext. 7483

Opinion on the robustness of the budget and the adequacy of the reserves. Helen Martin Ext. 7483 BUDGET AND COUNCIL TAX SETTING 2015/16 Council 17 February 2015 Report of Status: Key Decision: Chief Finance Officer For Decision No Executive Summary: This report sets out the factors that need to be

More information

Public Audit (Wales) Act 2004

Public Audit (Wales) Act 2004 Public Audit (Wales) Act 2004 CHAPTER 23 CONTENTS PART 1 AUDITOR GENERAL FOR WALES New functions of the Auditor General for Wales 1 Transfer of functions of Assembly 2 Additional functions of Auditor General

More information

PROJECT MANAGEMENT GUIDELINES NATIONAL TRANSPORT AUTHORITY

PROJECT MANAGEMENT GUIDELINES NATIONAL TRANSPORT AUTHORITY PROJECT MANAGEMENT GUIDELINES FOR PROJECTS FUNDED BY THE NATIONAL TRANSPORT AUTHORITY (UP TO 20 MILLION IN VALUE) december 2011 Table of Contents Section A 1. Introduction 4 1.1 Purpose 4 1.2 Applicability

More information

REVENUES DEBT RECOVERY POLICY

REVENUES DEBT RECOVERY POLICY REVENUES DEBT RECOVERY POLICY 1.0 Introduction 1.1 Wyre Forest District Council is responsible for the collection of council tax and national non-domestic rates (NNDR) on behalf of Worcestershire County

More information

NORTH YORKSHIRE FIRE AND RESCUE AUTHORITY FINANCIAL MANAGEMENT FRAMEWORK SECTION A INTRODUCTION

NORTH YORKSHIRE FIRE AND RESCUE AUTHORITY FINANCIAL MANAGEMENT FRAMEWORK SECTION A INTRODUCTION NORTH YORKSHIRE FIRE AND RESCUE AUTHORITY FINANCIAL MANAGEMENT FRAMEWORK SECTION A INTRODUCTION 1.1 Key to the achievement of the Authority s own and other stakeholders objectives is an effective system

More information

SFRS BOARD MEETING DECISION LOG

SFRS BOARD MEETING DECISION LOG SFRS BOARD MEETING DECISION LOG PURPOSE Decisions made at the meetings of the Board of the Scottish Fire and Rescue Service (SFRS) are recorded in the minutes of these meetings and published on the SFRS

More information

Lease Car Scheme Policy and Conditions of Use

Lease Car Scheme Policy and Conditions of Use Lease Car Scheme Policy and Conditions of Use Subject: Employee Benefits Date of implementation: Draft Version 2.2 10.08.06 Date of review: Person responsible for policy Implementation and review: Policy

More information

The Corporation of the Township of Huron-Kinloss. BY-l 2012-82

The Corporation of the Township of Huron-Kinloss. BY-l 2012-82 The Corporation of the Township of Huron-Kinloss BY-l 2012-82 BY-LAW TO AUTHORIZE THE EXECUTION OF A FIRE SERVICE DISPATCH AGREEMENT WITH THE OWEN SOUND POLICE SERVICES BOARD FOR THE RIPLEY-HURON FIRE

More information

APPENDIX B: FINANCIAL PLANNING AND CONTROL OF RESOURCES

APPENDIX B: FINANCIAL PLANNING AND CONTROL OF RESOURCES APPENDIX B: FINANCIAL PLANNING AND CONTROL OF RESOURCES 1 PERFORMANCE PLANS 1.1 The key controls for performance plans are: (a) to ensure that all relevant plans are produced and that they are consistent

More information

Lothian and Borders Fire Board. Haddington, 28 January 2005

Lothian and Borders Fire Board. Haddington, 28 January 2005 Haddington, ITEM NO 4 - Present: - City of Edinburgh Council - Councillors Harrold (Convener), Hunter, (substituting for Mclnnes), Fitzpatrick, Grubb, O'Donnell and Perry. East Lothian - Councillors Jarvie

More information

Police Negotiating Board Staff Side submission to the HMT/HMRC Discussion Document on the Restriction of Pensions Tax Relief

Police Negotiating Board Staff Side submission to the HMT/HMRC Discussion Document on the Restriction of Pensions Tax Relief Police Negotiating Board Staff Side submission to the HMT/HMRC Discussion Document on the Restriction of Pensions Tax Relief 1. Introduction 1.1 This response is on behalf of the Staff Side of the Police

More information

Voluntary Windings Up: Taxation Aspects

Voluntary Windings Up: Taxation Aspects Voluntary Windings Up: Taxation Aspects Background A company may have served its purpose. Common examples would be where a company is selling its trade, or realising its investments. The shareholders would

More information

Table of Contents. 1 P a g e

Table of Contents. 1 P a g e Table of Contents Financial Regulations 2 General... 2 Accounting Procedures... 2 Internal Audit... 3 Budget Planning And Preparation... 3 Power To Incur Expenditure Within Approved Estimates... 4 Budget

More information

Rother District Council Agenda Item: 6.1

Rother District Council Agenda Item: 6.1 Rother District Council Agenda Item: 6.1 Report to - Overview and Scrutiny Committee Date - 19 October 2015 Report of the - Executive Director of Resources Subject - Council Tax Reduction Scheme 2016-2017

More information

Home Working Policy Version Date Status Comments

Home Working Policy Version Date Status Comments Home Working Policy Version Date Status Comments 1.0 June 2010 Draft 1.0 August 2010 Draft Policy sent out for consultation via JCC and Corporate Bulletin Board. 1.0 November 2010 Final Resources Portfolio

More information

County Durham and Darlington Fire and Rescue Authority. 17 February 2009

County Durham and Darlington Fire and Rescue Authority. 17 February 2009 County Durham and Darlington Fire and Rescue Authority 17 February 2009 Budget 2009/10 incorporating the Medium Term Financial Plan 2009/10 to 2011/12 Joint Report of Stuart Crowe, Treasurer and Susan

More information

PAY POLICY 2016-2017

PAY POLICY 2016-2017 PAY POLICY 2016-2017 CONTENTS 1. Introduction and Purpose... 1 2. Legislative Framework... 1 3. Scope of the Pay Policy... 2 4. Broad Principles of our Pay Strategy... 2 4.1 Transparency, Accountability

More information

Board Executive Assistant. Rivermead Gate, Chelmsford. Full time, but variable hours. The Assistant Secretary. No direct line of responsibility

Board Executive Assistant. Rivermead Gate, Chelmsford. Full time, but variable hours. The Assistant Secretary. No direct line of responsibility Office of the Secretary & Clerk Job Description Job Title: Board Executive Assistant Grade: Scale 5 Scale 6 (if qualified) Workbase: Hours of Work: Responsible to: Responsible for: Liaison with: Purpose

More information

Wiltshire Council Human Resources. Improving Work Performance Policy and Procedure

Wiltshire Council Human Resources. Improving Work Performance Policy and Procedure Wiltshire Council Human Resources Improving Work Performance Policy and Procedure This policy can be made available in other languages and formats such as large print and audio on request. What is it?

More information

Manchester City Council. Revised Local Council Tax Support Scheme 2014. effective as uprated from 1 April 2015

Manchester City Council. Revised Local Council Tax Support Scheme 2014. effective as uprated from 1 April 2015 Manchester City Council Revised Local Council Tax Support Scheme 2014 effective as uprated from 1 April 2015 1 Introduction The Welfare Reform Act 2012 abolished Council Tax Benefit and the Local Government

More information

The Firefighters Compensation Scheme (England) Order 2006

The Firefighters Compensation Scheme (England) Order 2006 STATUTORY INSTRUMENTS 2006 No. 1811 FIRE AND RESCUE SERVICES, ENGLAND PENSIONS, ENGLAND The Firefighters Compensation Scheme (England) Order 2006 Made - - - - - 10th July 2006 Laid before Parliament 17th

More information

The Annual Audit Letter for West Midlands Fire & Rescue Authority

The Annual Audit Letter for West Midlands Fire & Rescue Authority The Annual Audit Letter for West Midlands Fire & Rescue Authority Year ended 31 March 2014 October 2014 James Cook Engagement Lead T: 0121 232 5343 E: james.a.cook@uk.gt.com Emily Mayne Manager T: 07880

More information

Business Rates Retention and Shale Oil and Gas

Business Rates Retention and Shale Oil and Gas Business Rates Retention and Shale Oil and Gas Technical consultation on draft regulations to allow the 100% local retention of business rates on shale gas and oil sites. 1 Crown copyright, 2014 Copyright

More information

Staff car leasing scheme

Staff car leasing scheme Staff car leasing scheme 1. General 1.1 This document details the arrangements and conditions for providing cars to employees under the Council's Car Leasing Scheme ("the Scheme"). Eligible employees are:-

More information

Framework Agreement between the Department of Health and the NHS Trust Development Authority. Annex C: Finance and Accounting

Framework Agreement between the Department of Health and the NHS Trust Development Authority. Annex C: Finance and Accounting Framework Agreement between the Department of Health and the NHS Trust Development Authority Annex C: Finance and Accounting 2014 1. The Framework Agreement sets out the governance and accountability arrangements

More information

Multi-employer withdrawal arrangements

Multi-employer withdrawal arrangements Multi-employer withdrawal arrangements Guidance from the Pensions Regulator November 2005 as they existed before 6 April 2008. 1 Contents About this guidance...3 Introduction...4 Proposing a withdrawal

More information

The Council Tax Requirements for this Council and the precepts for the other precepting authorities are detailed below.

The Council Tax Requirements for this Council and the precepts for the other precepting authorities are detailed below. COUNCIL TAX RESOLUTION INTRODUCTION The Local Government Finance Act 2012 made significant changes to the Local Government Finance Act 1992. It replaced Council Tax Benefit with Localised Council Tax Support

More information

Most of the hard work of setting up and running a Limited Company is at the beginning of the process which Exceed will be able to assist you with.

Most of the hard work of setting up and running a Limited Company is at the beginning of the process which Exceed will be able to assist you with. Limited Companies Introduction Forming a Limited Company may appear to be very daunting to some people, and it is true that a lot of legislation is in place relating to company formation and operation.

More information

Attendance Management / Sickness Absence Management Practice Guidance Note Managers Guidelines - Attendance / Sickness Management V02

Attendance Management / Sickness Absence Management Practice Guidance Note Managers Guidelines - Attendance / Sickness Management V02 Attendance Management / Sickness Absence Management Practice Guidance Note Managers Guidelines - Attendance / Sickness Management V02 Date Issued Planned Review PGN No: Issue 1 May 2014 May 2017 ASM-PGN-01

More information

Corporate Health and Safety Policy

Corporate Health and Safety Policy Corporate Health and Safety Policy November 2013 Ref: HSP/V01/13 EALING COUNCIL Table of Contents PART 1: POLICY STATEMENT... 3 PART 2: ORGANISATION... 4 2.1 THE COUNCIL:... 4 2.2 ALLOCATION OF RESPONSIBILITY...

More information

If instalments are not paid as they are due a reminder will be sent requiring payments to be brought up to date within 7 days.

If instalments are not paid as they are due a reminder will be sent requiring payments to be brought up to date within 7 days. APPENDIX 1 DEBT RECOVERY POLICY This debt recovery policy of South Lakeland District Council aims to maximise income from all revenue generating sources whilst incorporating a sympathetic approach to the

More information

Below normal pension age on exit one month s pay for each year of service up to 21 months.

Below normal pension age on exit one month s pay for each year of service up to 21 months. Civil Service Compensation Scheme Q&A December 2010 The new Civil Service Compensation Scheme (CSCS) which takes effect on 22 December 2010 sets out the level of compensation that Departments can pay their

More information

NORTH AYRSHIRE COUNCIL CORPORATE ASSET MANAGEMENT STRATEGY 2013-2023 JANUARY 2013

NORTH AYRSHIRE COUNCIL CORPORATE ASSET MANAGEMENT STRATEGY 2013-2023 JANUARY 2013 APPENDIX 1 NORTH AYRSHIRE COUNCIL CORPORATE ASSET MANAGEMENT STRATEGY 2013-2023 JANUARY 2013 Page 1 of 10 1. INTRODUCTION It is widely recognised that asset management is a core component of effective

More information

College Accounts Direction 2015 to 2016

College Accounts Direction 2015 to 2016 College Accounts Direction 2015 to 2016 This college accounts direction sets out the financial reporting framework for sixth-form colleges and other further education colleges. January 2016 Of interest

More information

Councillor Richard Blunt 01530 454510 richard.blunt@nwleicestershire.gov.uk

Councillor Richard Blunt 01530 454510 richard.blunt@nwleicestershire.gov.uk NORTH WEST LEICESTERSHIRE DISTRICT COUNCIL POLICY DEVELOPMENT GROUP 19 MARCH 2013 Title of report EFFECTIVE ASSET MANAGEMENT ACCESS LICENCES Councillor Richard Blunt 01530 454510 richard.blunt@nwleicestershire.gov.uk

More information

Corporate Director Environment and Community Services

Corporate Director Environment and Community Services CABINET Meeting date: 27 November 2014 From: Corporate Director Environment and Community Services RESPONSE TO SOUTH LAKELAND DISTRICT COUNCILS COMMUNITY INFRASTRUCTURE LEVY REGULATION 16 CONSULTATION

More information

2015 Release Review. Overarching Report

2015 Release Review. Overarching Report 2015 Release Review Overarching Report Australian Taxation Office 2015 Release Review Overarching Report July 2015 Liability limited by a scheme approved under Professional Standards Legislation Contents

More information

the form as set out. Full Economic Costing is not payable on these awards. Retrospective application (where the individual has already commenced

the form as set out. Full Economic Costing is not payable on these awards. Retrospective application (where the individual has already commenced PATHOLOGICAL SOCIETY & JEAN SHANKS FOUNDATION PATHOLOGICAL RESEARCH TRAINING FELLOWSHIPS SCHEME GUIDANCE TO APPLICANTS This is a national scheme designed to increase the research skills, ability and interest

More information

Empty Homes: Housing Solutions A Strategy for Slough

Empty Homes: Housing Solutions A Strategy for Slough A APPENDIX APPENDIX A Empty Homes: Housing Solutions A Strategy for Slough MARCH 2011 Foreword The number of families and other households needing homes in Slough has grown by over 50% since 2007/08 to

More information

REVENUE AND DEBT COLLECTION POLICY

REVENUE AND DEBT COLLECTION POLICY REVENUE AND DEBT COLLECTION POLICY Approval Date: 18 June 2014 Review Date: May 2018 Author: Responsible Officer: Manager Finance Director Organisation Support 1. PURPOSE The purpose of this policy is

More information

Information Governance Policy

Information Governance Policy Information Governance Policy Reference: Information Governance Policy Date Approved: April 2013 Approving Body: Board of Trustees Implementation Date: April 2013 Version: 6 Supersedes: 5 Stakeholder groups

More information

Guidance for insolvency practitioners and official receivers

Guidance for insolvency practitioners and official receivers Guidance for insolvency practitioners and official receivers An introduction from the Chief Executive Dear Insolvency Practitioner/Official Receiver This guide provides information on how insolvency practitioners

More information

CCG CO11 Moving and Handling Policy

CCG CO11 Moving and Handling Policy Corporate CCG CO11 Moving and Handling Policy Version Number Date Issued Review Date V2 06/11/2015 01/10/2017 Prepared By: Consultation Process: Formally Approved: 05/11/2015 Governance Manager, North

More information

EQUALITY ACT 2010: The public sector Equality Duty: reducing bureaucracy. Policy review paper

EQUALITY ACT 2010: The public sector Equality Duty: reducing bureaucracy. Policy review paper EQUALITY ACT 2010: The public sector Equality Duty: reducing bureaucracy 17 March 2011 Contents Introduction 1 Page Reducing bureaucracy and delivering equality improvements 2 Background 3 Details of the

More information

58-84-10 through 58-84-20: Repealed by Session Laws 1995 (Regular Session, 1996), c. 747, s. 6.

58-84-10 through 58-84-20: Repealed by Session Laws 1995 (Regular Session, 1996), c. 747, s. 6. Article 84. Local Firefighters' Relief Funds. 58-84-1: Repealed by Session Laws 2006-196, s. 6, effective January 1, 2008, and applicable to proceeds credited to the Department of Insurance on or after

More information

2011 No. ELECTRICITY GAS. The Warm Home Discount Regulations 2011

2011 No. ELECTRICITY GAS. The Warm Home Discount Regulations 2011 Draft Regulations laid before Parliament under section 31(2) of the Energy Act 2010, for approval by resolution of each House of Parliament. DRAFT STATUTORY INSTRUMENTS 2011 No. ELECTRICITY GAS The Warm

More information

Insurance Fees Regulations 2010 - Consultative Document

Insurance Fees Regulations 2010 - Consultative Document Insurance Fees Regulations 2010 - Consultative Document 1. Introduction The Insurance and Pensions Authority has drafted the Insurance Fees Regulations 2010. A copy of the draft Regulations is attached

More information

Injury Allowance a guide for employers

Injury Allowance a guide for employers Injury Allowance a guide for employers Introduction 1 Section 22 of the NHS terms and conditions of service handbook contains provisions for a new allowance known as the Injury Allowance that is effective

More information

A guide to the local government finance settlement in England

A guide to the local government finance settlement in England A guide to the local government finance settlement in England December 2013 Department for Communities and Local Government Crown copyright, 2013 Copyright in the typographical arrangement rests with the

More information

ROYAL BOROUGH OF WINDSOR & MAIDENHEAD. Disciplinary Policy & Procedure

ROYAL BOROUGH OF WINDSOR & MAIDENHEAD. Disciplinary Policy & Procedure 1. Disciplinary Policy ROYAL BOROUGH OF WINDSOR & MAIDENHEAD Disciplinary Policy & Procedure 1.1. General The following rules and procedure form part of the statement of written particulars of employment

More information

Pay Policy Statement 2015-16. 1 st February 2015.

Pay Policy Statement 2015-16. 1 st February 2015. Pay Policy Statement 2015-16 1 st February 2015. 1 CONTENTS: 1. Background 2. Purpose and Scope: 3. Organisational context 4. Determination of pay and terms and conditions 5. Relationship between highest

More information

Foreword from the Deputy Chief Executive

Foreword from the Deputy Chief Executive Foreword from the Deputy Chief Executive Wigan Council is one of the largest local authorities in the country with a population in excess of 300,000, more than 140,000 residential properties and a yearly

More information

House of Commons Corporate Governance Framework

House of Commons Corporate Governance Framework House of Commons Corporate Governance Framework What is Corporate Governance? 1. Good corporate governance is fundamental to any effective organisation and is the hallmark of any well-managed corporate

More information

CORPORATE RISK MANAGEMENT POLICY

CORPORATE RISK MANAGEMENT POLICY CORPORATE RISK MANAGEMENT POLICY 1. INTRODUCTION 1.1 The North Wales Fire & Rescue Authority provides services to a diverse range of people and organisations. It operates in an ever-changing environment,

More information

Internal Audit Progress Report Performance and Overview Committee (19 th August 2015) Cheshire Fire Authority

Internal Audit Progress Report Performance and Overview Committee (19 th August 2015) Cheshire Fire Authority Internal Audit Progress Report (19 th August 2015) Contents 1. Introduction 2. Key Messages for Committee Attention 3. Work in progress Appendix A: Risk Classification and Assurance Levels Appendix B:

More information