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The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017

S.S.I. 2017/28 · Made 1 February 2017

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Public Service Pensions

Made 1st February 2017

Laid before the Scottish Parliament 3rd February 2017

Coming into force 13th March 2017

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(e) and paragraph 5(b) of schedule 2 of the Public Service Pensions Act 2013f1 and all other powers enabling them to do so.

In accordance with section 22(2)(a) of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to them likely to be affected by these Regulations.

In accordance with section 22(2)(b) of that Act, the Scottish Ministers laid before the Scottish Parliament a report concerning the changes to the members’ contribution rates under the National Health Service Pension Scheme (Scotland) made by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.

Annotations to the whole text

Footnotes

f1

2013 c.25; section 3(3)(b) allows scheme regulations to have retrospective effect.

Contents

  1. Part 1: Introductory
  2. 1Citation, commencement and effect
  3. Part 2: Amendment of the National Health Service Pension Scheme (Scotland) Regulations 2015
  4. 2General
  5. 3Regulation 21
  6. 4Regulation 28
  7. 5Regulation 30
  8. 6Regulation 31
  9. 7Regulation 36
  10. 8Regulation 39
  11. 9Regulation 40
  12. 10Regulation 67
  13. 11Regulation 91
  14. 12Regulation 93
  15. 13Regulation 109
  16. 14Regulation 114
  17. 15Regulation 117
  18. 16Regulation 122
  19. 17Regulation 123
  20. 18Regulation 124
  21. 19Regulation 130
  22. 20Regulation 131
  23. 21Regulation 133
  24. 22Regulation 137
  25. 23Regulation 140
  26. 24Schedule 3
  27. 25Schedule 4
  28. 26Schedule 9
  29. 27Schedule 13
  30. Part 3: Amendment of the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015
  31. 28General
  32. 29New regulation 10A
  33. 30Regulation 31
  34. 31Regulation 38
  35. Signature
  36. Explanatory note

1Citation, commencement and effect

(1)

These Regulations may be cited as the National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017.

(2)

These Regulations come into force on 13th March 2017 and, subject to paragraphs (3) to (6), have effect from that date.

(3)

Regulations 7, 11, 12, 16, 17 and 31(a) have effect from 1st April 2015.

(4)

Regulations 3, 4, 10 and 27 have effect from 5th April 2015.

(5)

Regulations 5, 6, 8, 9, 19 to 21 and 26 have effect from 1st April 2016.

(6)

Regulations 13, 14, 15(b) and 24(b) have effect from 6th April 2016.

2General

The National Health Service Pension Scheme (Scotland) Regulations 2015f1 are amended in accordance with regulations 3 to 27.

3Regulation 21

In regulation 21 (absence from work), in paragraph (1)(e) after “leave” insert “or shared parental leave”.

4Regulation 28

In regulation 28 (pensionable earnings: break in service), in paragraph (2)(e) after “leave” insert “or shared parental leave”.

5Regulation 30

In regulation 30 (members’ contributions: employees), in paragraph (3)—

(a)

omit “and” following sub-paragraph (a);

(b)

after sub-paragraph (b), insert—

“;

(c)

for the scheme year 2017/18 is the percentage specified in column 2 of Table 3 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall”; and

(c)

after Table 2, insert—

“

Table 3

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate
Up to £16,5285.2%
£16,529 to £22,2175.8%
£22,218 to £27,6347.3%
£27,635 to £50,9719.5%
£50,972 to £72,77012.7%
£72,771 to £113,62513.7%
£113,626 and above14.7%

”

6Regulation 31

In regulation 31 (members’ contributions: practitioners and non-GP providers)—

(a)

in paragraph (3)—

(i)

omit “and” following sub-paragraph (a); and

(ii)

after sub-paragraph (b), insert—

“;

(c)

for the scheme year 2017/18 is the percentage specified in column 2 of Table 3 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall”; and

(b)

in paragraph (9), after Table 2 insert—

“

Table 3

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate
Up to £16,5285.2%
£16,529 to £22,2175.8%
£22,218 to £27,6347.3%
£27,635 to £50,9719.5%
£50,972 to £72,77012.7%
£72,771 to £113,62513.7%
£113,626 and above14.7%

”

7Regulation 36

In regulation 36 (members’ contributions: records and estimates), in paragraph (1)—

(a)

in sub-paragraph (c), after “regulation 32” insert “, 33 or 34”; and

(b)

in sub-paragraph (d), after “regulation 32” insert “, 33 or 34”.

8Regulation 39

In regulation 39 (eligibility for refund), in paragraph (2)(a) for “Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”.

9Regulation 40

In regulation 40 (amount of refund)—

(a)

in paragraph (1)(a), for “Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”; and

(b)

in paragraph (6)(b), for “Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”.

10Regulation 67

In regulation 67 (effect of being absent or leaving and rejoining scheme during contributions payment period), in paragraph (1)(e) after “leave” insert “or shared parental leave”.

11Regulation 91

In regulation 91 (annual rate of ill-health pension), in paragraph (3) in the definition of “E” for “M’s” substitute “the day before M reaches”.

12Regulation 93

In regulation 93 (early retirement on ill-health (deferred members)), in paragraph (2)(c)(i) for “paragraph (1)(b)” substitute “paragraph (1)”.

13Regulation 109

In regulation 109 (guaranteed minimum pension etc.), in paragraph (10)(c) for “regulation 60 of the Occupational Pension Schemes (Contracting-out) Regulations 1996” substitute “regulation 25 of the Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) Regulations 2015f1”.

14Regulation 114

In regulation 114 (amount of pension: survivor of active member), for paragraph (8)(b) substitute—

“(b)

sub-paragraph (a) does not apply if—

(i)

the Scottish Ministers’ liability to provide a guaranteed minimum pension in respect of the surviving adult dependent is discharged by the payment of a contributions equivalent premium under section 55(2) of the 1993 Act; or

(ii)

a surviving widow, widower or civil partner has been convicted of an offence specified in paragraph 12 of schedule 3 and the Scottish Ministers directed, as a consequence of that conviction, that the person’s rights to a payment in respect of the member’s death is forfeit.”.

15Regulation 117

In regulation 117 (recent leavers)—

(a)

in paragraph (2), for “recent leaver’s” substitute “surviving spouse’s or surviving civil partner’s”; and

(b)

for paragraph (3), substitute—

“(3)

Paragraph (2) does not apply if—

(a)

the Scottish Ministers liability to provide a guaranteed minimum pension in respect of the surviving spouse or civil partner is discharged by the payment of a contributions equivalent premium under section 55(2) of the 1993 Act; or

(b)

a surviving widow, widower or surviving civil partner has been convicted of an offence specified in paragraph 12 of schedule 3 and the Scottish Ministers directed, as a consequence of that conviction, that the person’s rights to a payment in respect of the member’s death is forfeit.”.

16Regulation 122

In regulation 122 (amount of child pension: deceased active member), in paragraph (3) in the definition of “B” after “day” insert “before”.

17Regulation 123

In regulation 123 (amount of child pension: deceased pensioner member), in paragraph (3)(b) for “A is the deceased’s annual pension” substitute “A is the deceased’s annual pension not including any Upper Tier addition determined in accordance with regulation 91(3)”.

18Regulation 124

In regulation 124 (amount of child pension: deceased deferred member), in paragraph (1)(b) omit “an active member or”.

19Regulation 130

In regulation 130 (application of Part), in paragraph (1)—

(a)

in sub-paragraph (a), for “Chapter 4 of Part 4 of the 1993 Act (transfer values)” substitute “Chapter 1 of Part 4ZA of the 1993 Act (transfer rights: general)”; and

(b)

in sub-paragraph (b), for “Chapter 5” substitute “Chapter 2”.

20Regulation 131

In regulation 131 (interpretation of Part), in paragraph (b) of the definition of “transfer value payment” for “Chapter 4 of Part 4” substitute “Chapter 1 of Part 4ZA”.

21Regulation 133

In regulation 133 (right to transfer value payment)—

(a)

in paragraph (2), for “Chapter 4 of Part 4” substitute “Chapter 1 of Part 4ZA”; and

(b)

in paragraph (3), for “Chapter 5” substitute “Chapter 2”.

22Regulation 137

In regulation 137 (how transfer value payments may be applied)—

(a)

for paragraph (1), substitute—

“(1)

A deferred member (DM) may require the scheme manager to apply the guaranteed cash equivalent transfer value payment only in one of the ways permitted under section 95 of the 1993 Act.”;

(b)

in paragraph (2), for “M” substitute “a member”;

(c)

in paragraph (4), for “M’s” (twice) substitute “DM’s”; and

(d)

after paragraph (5), insert—

“(6)

Paragraph (1) applies whether or not DM is entitled to a guaranteed cash equivalent transfer value payment under Chapter 1 of Part 4ZA of the 1993 Act.”.

23Regulation 140

In regulation 140 (right to apply for acceptance of transfer value payment), in paragraph (5) for “(extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts)” substitute “(discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts)”.

24Schedule 3

In schedule 3 (administrative matters)—

(a)

in paragraph 6(2)(a), after “requirements” insert “mentioned in section 9(2) of the 1993 Act”; and

(b)

in paragraph 12(6), after “sub-paragraph (2)(b)” insert “or if sub-paragraph (4) applies”.

25Schedule 4

In schedule 4 (opting out and re-joining), for paragraph 1(6) substitute—

“(6)

If the person gives a notice mentioned in sub-paragraph (1), the notice must relate to all of the employments or engagements to which group D applies.

(7)

Sub-paragraph (8) applies if a person—

(a)

belongs, or would belong, to groups A, B or C in regulation 27(1); and

(b)

has more than one employment to which those groups apply.

(8)

Subject to regulation 29, the person may give a notice as mentioned in sub-paragraph(1) in respect of any, or all, of the employments to which group A, B or C applies.”.

26Schedule 9

In schedule 9 (determination of pensionable earnings: setting contribution rates), in paragraph 3—

(a)

in sub-paragraph (1), for “Table 2” substitute “Table 3”; and

(b)

in sub-paragraph (2)(a), for “Table 2” substitute “Table 3”.

27Schedule 13

In schedule 13 (definitions), after the definition of “Section 17C Agreement provider” insert—

“

shared parental leaveregulation 3(1) of the Shared Parental Leave Regulations 2014f1

”

28General

The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015f1 are amended in accordance with regulations 29 to 31.

29New regulation 10A

After regulation 10, insert—

“Effect of recommencing service after break

10A.
(1)

Paragraph (2) applies where—

(a)

on the date a person becomes eligible to join the new scheme that person is absent from work because of illness or injury and that person’s earnings have ceased either—

(i)

in the circumstances described in regulation P1 of the 2011 Regulations; or

(ii)

in the circumstances described in regulation 2.A.10(7) or 3.A.8(4) of the 2013 Regulations; and

(b)

on the date the person’s employment is terminated or the person dies (“the relevant date”)—

(i)

that person’s earnings have not recommenced; and

(ii)

for the purposes of the new scheme, that person’s pensionable earnings are zero.

(2)

Where paragraph (1) is satisfied, if the earnings of a person referred to in that paragraph had recommenced at the relevant date the scheme manager may determine that the person would have become entitled to either—

(a)

the benefit set out at paragraph (4)(b) of regulation 28 (ill health benefits: members below normal pension age) where that person’s employment is terminated; or

(b)

one or more of the benefits set out at regulation 38 (death in service) where that person dies.

(3)

Where the scheme manager does so determine, for the purposes of calculating the benefits referred to in paragraph (2)—

(a)

the person is treated as if they were in pensionable service on their last day of NHS employment, and

(b)

contributions in respect of that day are deemed to have been paid.”.

30Regulation 31

In regulation 31 (partial retirement), in paragraph (3)—

(a)

omit “and” following sub-paragraph (a); and

(b)

after sub-paragraph (b), insert—

“;

(c)

taken together with any increase to which the member has become entitled as a result of the option or election, the aggregate of the member’s pension under the 2013 Regulations and the 2015 Regulations is not less than 0.05% of the member’s lifetime allowance on the option day.”.

31Regulation 38

In regulation 38 (death in service), in paragraph (1)—

(a)

for “transitional member” (in both places), substitute “transition member”; and

(b)

in Part 2 of the Table, in column 2 of the final entry for “37.5%” substitute “the appropriate proportion”.

Signature

DEREK MACKAY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

10th January 2017

We consent

GUTO BEBB

ANDREW GRIFFITHS

Two of the Lords Commissioners of Her Majesty’s Treasury

1st February 2017

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the National Health Service Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”) and the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015.

The amendments made to the 2015 Regulations include inserting new tables reflecting revised employee contribution rates for 2017/18 (regulations 5 and 6).