The Cornwall and Isles of Scilly Fire and Rescue Service Local Pension Board was scheduled to convene on Tuesday, 27 January 2026, to review a comprehensive business update. This update was set to cover membership movements, updates from the Local Government Association (LGA), the Firefighters' Pension Schemes Risk Register, breaches log, complaints log, appeals through the Internal Disputes Resolution Procedure (IDRP), and financial updates.

Business Update

The primary focus of the meeting was a detailed business update concerning the Cornwall and Isles of Scilly Fire and Rescue Services' pension schemes. This update was intended to provide the Board with information to assist in complying with governance responsibilities under the Public Service Pensions Act 2013.

The report pack indicated that the business update would cover several key areas:

• Membership Movements: An overview of changes in pension scheme membership for both Cornwall and the Isles of Scilly Fire and Rescue Services for the quarter ending 31 December 2025. This included statistics for active, deferred, pensioner, and widow/dependant members across the 1992, 2006, and 2015 Firefighters' Pension Schemes. The report noted that all active firefighters' pension scheme members had moved into the 2015 scheme as of 1 April 2022.

• LGA FPS Bulletins: A review of bulletins issued by the Local Government Association (LGA) Firefighters' Pension Scheme (FPS) in the preceding quarter (September to December 2025). Actions arising from these bulletins for scheme managers, administrators, and local pension boards were scheduled to be discussed. These included requests for data related to the Matthews Project Implementation, updates on training and development opportunities, and information on the GAD Calculator and HMRC Offsetting of Unauthorised Payments Reporting Template.

• Firefighters' Pension Schemes Risk Register: The Board was to be presented with the current Risk Register for the Firefighters' Pension Schemes. No new risks had been added since the last meeting, but additional information had been incorporated regarding the move to an externally hosted cloud-based solution for pension software, the monthly collection of active membership data, and progress on the Pensions Dashboards Programme.

• Firefighters' Pension Schemes Breaches Log: An update on the Breaches Register was scheduled. A significant breach identified related to the late production and distribution of Annual Benefit Statements for the 2025 scheme year for members affected by the Age Discrimination Remedy. This breach had been reported to The Pensions Regulator.

• Firefighters' Pension Schemes Complaints Log: The Board was to receive details of any complaints received by the Pension Benefits Team from firefighter pension scheme members. Since the last meeting, two complaints had been received from ex-retained firefighters eligible for the Matthews Second Options exercise, relating to delays in receiving offer packages or recalculations.

• Update on Internal Disputes Resolution Procedure (IDRP) Appeals: Two new appeals under the IDRP process were to be discussed: one concerning an ex-firefighter and the Matthews Second Options Exercise, and another related to a firefighter and a secondary contract issue, which was still under consideration.

• CFRS Finance Update: An update from Cornwall Fire and Rescue Service (CFRS) Finance was planned, including information on Age Discrimination Remedy Pensions Compensation Payments and the Home Office Pensions account forecasting.

• Age Discrimination Remedy (McCloud/Sargeant): A detailed update on the Age Discrimination Remedy, commonly referred to as 'McCloud' or 'Sargeant', was scheduled. This section was to explain the background of the remedy, its implementation for future and past discrimination, and its impact on active, deferred, and pensioner members. It was noted that a verbal update would be provided on specific cases, including those affected by outstanding guidance and technical queries.

• Matthews Second Options Exercise: An update on the Matthews Second Options Exercise was to be provided. This exercise allows eligible retained firefighters to purchase pension entitlement as a special member of the Firefighters' Pension Scheme 2006. The report highlighted the extension of the deadline for this exercise and outlined key policy changes following a government consultation. Progress updates, milestone dates, and a record of key project decisions were included.

• Secondary Contracts: An issue identified with the administration of contracts for some Wholetime firefighters who had undertaken On-Call duties under a secondary contract was to be discussed. This involved a challenge arguing that these should be treated as a single contract of employment, requiring rectification of payroll and pension records. The report detailed the progress made in identifying affected firefighters, seeking legal advice, and calculating revised benefits for retired members.

• Pensions Dashboards Programme (PDP): An update on the Pensions Dashboards Programme was scheduled. This initiative aims to provide individuals with a consolidated view of all their pension savings. The report noted that the Cornwall Pension Fund had connected to the dashboard ecosystem ahead of the deadline and was awaiting confirmation of the Dashboard Availability Point (DAP).

• Collection of Membership Data: Information on the collection of membership data from Oracle through the i-Connect Data Portal was to be presented. This new system automates the submission of pension data from employers to the Fund via monthly online data returns, aiming to reduce administration time and improve data accuracy.

The report pack also included appendices detailing the Firefighters' Pension Schemes Risk Register, Breaches Log, and a progress/highlight report for the Matthews Second Options Exercise. The recommendation from the Business Update report was that the members of the Board note the update and seek clarifications or further assurance from officers as required.