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breadcrumb-item active"><span>Trivial commutation</span></li> </ol> </nav> <div id="system-message-container" aria-live="polite"></div> <main> <div class="com-content-article item-page" itemscope itemtype="https://schema.org/Article"> <meta itemprop="inLanguage" content="en-GB"> <div class="page-header"> <h1 itemprop="headline"> Trivial Commutation </h1> </div> <div itemprop="articleBody" class="com-content-article__body"> <p> </p>  <div id="myAccordion" class="accordion" role="tablist"> <div class="accordion-item "> <h2 class="accordion-header" id="article24-sliders1-heading"> <button class="accordion-button collapsed" type="button" data-bs-toggle="collapse" data-bs-target="#article24-sliders1" aria-expanded="" aria-controls="article24-sliders1" role="tab"> Final Salary (FPS 1992 and FPS 2006) </button> </h2> <div id="article24-sliders1" class="accordion-collapse collapse " aria-labelledby="article24-sliders1-heading" role="tabpanel"> <div class="accordion-body"> <p>The factors for commutation of small pensions and death benefits are required under the following rules of the 1992 scheme and the 2006 scheme (which includes special members)</p> <p>Rules B8, E5 and E4 of the 1992 scheme (<a title="http://www.legislation.gov.uk/uksi/1992/129/schedule/2/made" href="http://www.legislation.gov.uk/uksi/1992/129/schedule/2/made" target="_blank" rel="noopener noreferrer">SI 1992/129</a>)</p> <p>Rule 10 of Part 3 and Rule 5 of Part 4 of Schedule 1 to the 2006 scheme (<a title="The Firefighters’ Pension Scheme (England) Order 2006" href="http://www.legislation.gov.uk/uksi/2006/3432/schedule/1/made" target="_blank" rel="noopener noreferrer">SI 2006/3432</a>)</p> <p>The factors dated 28 July 2023 should be read in conjunction with the guidance notes dated 30 January 2020.</p> <table style="width: 954px;"> <tbody> <tr style="height: 15.25px; background-color: #f7f2e0;"> <td style="width: 79.19px; height: 15.25px;">Dated</td> <td style="width: 101.8px; height: 15.25px;">Operative Date</td> <td style="width: 183px; height: 15.25px;">Document</td> </tr> <tr> <td style="width: 79.19px;">28 July 2023</td> <td style="width: 101.8px;">28 July 2023</td> <td style="width: 183px;"> <p><a title="Updated table of factors" href="/images/GAD/Fire-England-Consolidated-Factors-July2023-batch3.xlsx">Updated table of factors</a></p> </td> </tr> <tr style="height: 15.25px;" bgcolor="#f7f2e0"> <td style="width: 79.19px; height: 15.25px;">30 January 2020</td> <td style="width: 101.8px; height: 15.25px;"> </td> <td style="width: 183px; height: 15.25px;"> <p><a title="FPS 1992 and 2006 Trivial Commutation and Capitalisation for Death Gratuities - factors and guidance (England)" href="/images/GAD/trivcomm/Fire-England-1992-2006-triv-comm-guidance-300120.pdf" target="_blank" rel="noopener noreferrer">FPS 1992 and 2006 Trivial Commutation and Capitalisation for Death Gratuities - factors and guidance</a> (PDF, 17 pages, 657kb)</p> </td> </tr> <tr style="height: 15.25px;"> <td style="width: 79.19px; height: 15.25px;">18 February 2019</td> <td style="width: 101.8px; height: 15.25px;">18 February 2018</td> <td style="width: 183px; height: 15.25px;"> <p><a title="FPS 1992 and 2006 Updated tables of factors " href="/images/GAD/trivcomm/FStrivcomm180219.xlsx" target="_blank" rel="noopener noreferrer">FPS 1992 and 2006 Updated tables of factors </a> (xlsx, 19.3kb)</p> </td> </tr> <tr style="height: 15.25px;" bgcolor="#f7f2e0"> <td style="width: 79.19px; height: 15.25px;">2 December 2014</td> <td style="width: 101.8px; height: 15.25px;"> </td> <td style="width: 183px; height: 15.25px;"> <p><a title="FPS 1992 and 2006 Trivial Commutation factors " href="/images/GAD/trivcomm/FSfactors021214.pdf" target="_blank" rel="noopener noreferrer">FPS 1992 and 2006 Trivial Commutation factors</a> (PDF, 3 pages, 24kb)</p> </td> </tr> <tr style="height: 15.25px;"> <td style="width: 79.19px; height: 15.25px;">2 December 2014</td> <td style="width: 101.8px; height: 15.25px;"> </td> <td style="width: 183px; height: 15.25px;"> <p><a title="Fire factor review dated 2 December 2014" href="/images/GAD/APBs/Review021214.pdf" target="_blank" rel="noopener noreferrer">Fire factor review</a> (PDF, 17 pages, 57kb)</p> </td> </tr> <tr style="height: 15.25px;" bgcolor="#f7f2e0"> <td style="width: 79.19px; height: 15.25px;">3 January 2012</td> <td style="width: 101.8px; height: 15.25px;"> </td> <td style="width: 183px; height: 15.25px;"> <p><a title="Trivial Commutation and Capitalisation for Death Gratuities" href="/images/GAD/trivcomm/FSguidance030112.pdf" target="_blank" rel="noopener noreferrer">Trivial Commutation and Capitalisation for Death Gratuities</a> (PDF, 11 pages, 121kb)</p> </td> </tr> </tbody> </table> </div> </div> </div> <div class="accordion-item "> <h2 class="accordion-header" id="article24-sliders2-heading"> <button class="accordion-button collapsed" type="button" data-bs-toggle="collapse" data-bs-target="#article24-sliders2" aria-expanded="" aria-controls="article24-sliders2" role="tab"> CARE (FPS 2015) </button> </h2> <div id="article24-sliders2" class="accordion-collapse collapse " aria-labelledby="article24-sliders2-heading" role="tabpanel"> <div class="accordion-body"> <p>GAD Guidance dated 30 March 2015 to be used for the commutation of small pensions as set out in <a title="The Firefighters’ Pension Scheme (England) Regulations 2014" href="http://www.legislation.gov.uk/uksi/2014/2848/regulation/167/made" target="_blank" rel="noopener noreferrer">regulation 167</a> of the 2015 scheme regulations.</p> <p>The factors dated 28 July 2023 should be read in conjunction with the guidance notes dated 30 January 2020.</p> <table style="width: 954px;"> <tbody> <tr style="height: 15.25px; background-color: #f7f2e0;"> <td style="width: 79.19px; height: 15.25px;">Dated</td> <td style="width: 101.8px; height: 15.25px;">Operative Date</td> <td style="width: 183px; height: 15.25px;">Document</td> </tr> <tr> <td style="width: 79.19px;">28 July 2023</td> <td style="width: 101.8px;">28 July 2023</td> <td style="width: 183px;"> <p><a href="/images/GAD/Fire-England-Consolidated-Factors-July2023-batch3.xlsx">Updated table of factors</a></p> </td> </tr> <tr style="height: 15.25px;" bgcolor="#f7f2e0"> <td style="width: 79.19px; height: 15.25px;">30 January 2020</td> <td style="width: 101.8px; height: 15.25px;"> </td> <td style="width: 183px; height: 15.25px;"> <p><a title="FPS 2015 Commutation of Small Pensions - factors and guidance (England)" href="/images/GAD/trivcomm/Fire-England-2015-triv-comm-guidance-300120.pdf" target="_blank" rel="noopener noreferrer">FPS 2015 Commutation of Small Pensions - factors and guidance </a>(PDF, 12 pages, 397kb) </p> </td> </tr> <tr style="height: 15.25px;"> <td style="width: 79.19px; height: 15.25px;">18 February 2019</td> <td style="width: 101.8px; height: 15.25px;">18 February 2019</td> <td style="width: 183px; height: 15.25px;"> <p><a title="Updated tables of factors - FPS 2015" href="/images/GAD/trivcomm/CAREtrivcomm180219.xlsx" target="_blank" rel="noopener noreferrer">Updated tables of factors - FPS 2015</a> (xlsx, 19.2kb)</p> </td> </tr> <tr style="height: 15.25px;" bgcolor="#f7f2e0"> <td style="width: 79.19px; height: 15.25px;">30 March 2015</td> <td style="width: 101.8px; height: 15.25px;"> </td> <td style="width: 183px; height: 15.25px;"> <p><a title="FPS 2015 Commutation of Small Pensions" href="/images/GAD/trivcomm/2015trivcomm300315.pdf" target="_blank" rel="noopener noreferrer">FPS 2015 Commutation of Small Pensions</a> (PDF, 10 pages, 103kb)</p> </td> </tr> </tbody> </table> <p> </p> </div> </div> </div> </div> </div> </div> </main> </div> </div> <footer class="container-footer footer full-width"> <div class="grid-child"> <div id="mod-custom138" class="mod-custom custom"> <p>© 2023 Firefighters' Pension Schemes Regulations and Guidance</p> <p><a href="https://www.webdigi.co.uk">Web development</a> by Webdigi</p></div> <div 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