{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-amendment-regulations-2014/regulation-47",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-amendment-regulations-2014/regulation-47.json",
  "legislation": "uksi/2014/570",
  "legislation_title": "The National Health Service Pension Scheme (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-amendment-regulations-2014",
  "path": "regulation/47",
  "kind": "regulation",
  "number": "47",
  "heading": "New regulation 3.J.9A",
  "text": "After regulation 3.J.9 (interest on late payment of benefits and refunds of contributions), insert—\n“Interest and Administration Charges: Late paid contributions\n3.J.9A (1) For the purposes of this regulation, where an employing authority fails to pay, by the dates therein specified, contributions it is required to pay under any or all of regulations 3.C.1, 3.C.3, 3.C.5, 3.C.6, 3.C.8, or 3.C.9, there is a chargeable event.\n(2) Where there is a chargeable event, the Secretary of State may determine what amount of contributions are unpaid having regard to—\n(a) the amount of contributions historically paid at a chargeable event by that employing authority;\n(b) any reasons or explanation provided by the employing authority for the change in the amount of contributions if any it has paid at such an event;\n(c) any other factors that the Secretary of State considers relevant.\n(3) Where there is a chargeable event, the employing authority is liable to pay standard rate interest on the amount of unpaid contributions constituting that event and an administration charge in respect of each such event.\n(4) Where the Secretary of State becomes aware of a chargeable event, the Secretary of State shall give the employing authority a written notice specifying—\n(a) the date of each chargeable event;\n(b) the amount of unpaid contributions determined under paragraph (2) constituting each such chargeable event;\n(c) the amount of interest at the standard rate payable in respect of each of those events;\n(d) the amount of administration charge payable in respect that event;\n(e) that payment of the amounts referred to in paragraphs (c) and (d) is to be made within 1 month of the date of the notice and that failure to do so incurs further interest and administration charges.\n(5) Any amount payable by way of interest or payable by way of an administration charge is to be paid as single lump sum unless the Secretary of State considers the case to be exceptional and considers it appropriate for all, or part, of such an amount to be paid over a period, and by a number of instalments, determined by the Secretary of State.\n(6) Where the Secretary of State considers the case to be exceptional, nothing in the preceding paragraphs prevents the Secretary of State from waiving all or any part of the amount of interest, or all or any administration charges, payable.\n(7) The standard rate of interest in respect of arrears in respect of the scheme year 2014-2015 and subsequent years is the rate of consumer prices index for the month of February immediately preceding the scheme year in which the chargeable event arose plus 3 per cent compounded at annual intervals.\n(8) The administration charge in respect of arrears in respect of the scheme year 2014-2015 and subsequent years is £75.\n(9) In any particular case the Secretary of State may direct that, for the purposes of this regulation, “employing authority” includes one or more of—\n(a) the transferee under a transfer of staff order pursuant to—\n(i) in the case of England, section 28(4)(b) of, or paragraph 29(3) of Schedule 4 to, the 2006 Act;\n(ii) in the case of Wales, section 22(4)(b) of, or paragraph 8 of Schedule 3 to, the 2006 (Wales) Act;\n(b) without limiting sub-paragraph (a), a successor, transmittee or assignee of all or part of an employing authority’s business or functions.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/570/regulation/47",
    "retrieved_at": "2026-10-29T00:23:59.639977+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}