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Enhanced Protection: An option to help protect pension rights built up prior to 6th April 2006 from the Lifetime Allowance. Protection must be registered with the HMRC. Application period to apply is now closed.


Firefighters’ Pension Scheme (FPS): A statutory, public service pension scheme that became a closed scheme on 6th April 2006 when the New Firefighters' Pension Scheme was introduced. The FPS in Scotland is a pay as you go scheme i.e.  contributions are not put into a pension fund but instead are used to meet the current payments of the fire and rescue authority’s retired firefighters.

FSAVC: Free-standing Additional Voluntary Contributions.


GAD: Government Actuary Department 

Guaranteed Minimum Pension (GMP): As the Scheme was contracted out of SERPS up to 5 April 2016, this is the minimum amount of pension you will receive from the Scheme. (Further information on GMP Overpayment Issue)


HMRC: Her Majesty’s Revenue and Customs (formally the Inland Revenue).


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