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The National Health Service Pension Scheme (Scotland) Regulations 2015

S.S.I. 2015/94 · Made 2 March 2015 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 31 October 2025.

Public Service Pensions

Made 2nd March 2015

Laid before the Scottish Parliament 3rd March 2015

Coming into force 1st April 2015

M1The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(e) of, and paragraph 5(b) of Schedule 2 to, the Public Service Pensions Act 2013 and all other powers enabling them to do so.

In accordance with section 21(1) of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.C1C2

Annotations to the whole text

Marginal citations

M1

2013 c.25.

Modifications

C1

Regulations modified (25.3.2022 immediately after the expiry of 2020 c. 7, s. 46) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2022 (S.S.I. 2022/117), regs. 1(3), 5

C2

Instrument modified (temp.) (with effect in accordance with reg. 1(3) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 2, 5

Contents

  1. Part 1: Preliminary
  2. 1Citation, extent and commencement
  3. 2Establishment of the NHS Pension Scheme (Scotland) 2015
  4. Part 2: Governance
  5. Chapter 1: Management
  6. 3Scheme manager
  7. 4Pension board
  8. 5Scheme advisory board
  9. Chapter 2: Actuary and valuation
  10. 6Appointment of scheme actuary
  11. 7Actuarial valuations
  12. 8Employer cost cap
  13. 9Cost of scheme exceeds margins
  14. 10Procedure for agreeing steps to achieve target cost
  15. 11No agreement reached
  16. 12Approval mechanism
  17. 13Target cost
  18. Chapter 3: General
  19. 14Administrative matters
  20. Part 3: Scheme membership
  21. Chapter 1: Joining and leaving
  22. 15Joining and leaving the scheme
  23. 16Re-joining the scheme
  24. 17Automatic enrolment legislation
  25. Chapter 2: Membership
  26. 18Membership
  27. 19Restrictions on membership
  28. Chapter 3: Pensionable service
  29. 20Pensionable service
  30. 21Absence from work
  31. 22Qualifying service
  32. 23Effect of break in pensionable service
  33. Chapter 4: Pension accounts
  34. 24Establishment of pension accounts
  35. 25Closure of pension accounts on transfer out or repayment of balance of contributions
  36. 26Calculation of amount of accrued pension
  37. Part 4: Contributions
  38. Chapter 1: Determination and payment
  39. 27Pensionable earnings
  40. 27ARegulation 27A Pensionable earnings: scheme years 2015/16 to 2023/24
  41. 28Pensionable earnings: break in service
  42. 29Pensionable earnings: more than one employment
  43. 30Members' contributions: employees
  44. 31Members' contributions: practitioners and non-GP providers
  45. 32Contributions by employing authorities
  46. 33Employing authority contributions: interests of efficiency
  47. 34Employing authority contributions: redundancy
  48. 35Interest and administration charges: late paid contributions
  49. 36Member contributions: records and estimates
  50. 37Members contributions: supplementary: medical practitioners, non-GP providers
  51. 38Members contributions: supplementary: dental practitioners
  52. Chapter 2: Refund: short service
  53. 39Eligibility for refund
  54. 40Amount of refund
  55. 41Effect of refund
  56. Chapter 3: Buy-out: actuarial reduction
  57. 42Eligibility to make a buy-out election
  58. 43Making and varying a buy-out election
  59. 44Accepting a buy-out election
  60. 45Overall limit on extra pension
  61. 46Determination of contributions payable
  62. 47Payment of buy-out contributions
  63. 48Suspension of buy-out: hardship
  64. 49Revoking a buy-out election
  65. Chapter 4: Allocation
  66. 50Election to allocate pension
  67. 51Amount of allocation
  68. 52Procedure for election under regulation 50
  69. 53Effect of allocation
  70. Chapter 5: Additional pension
  71. 54Election to pay contributions for additional pension
  72. 55Annual rate of additional (self only) pension
  73. 56Lump sum or periodic payments
  74. 57Making an additional pension election
  75. 58Accepting an additional pension election
  76. 59Determination of contribution payable
  77. 60Overall limit on extra pension
  78. 61Lump sum contributions: payment of contributions and credit of additional pension
  79. 62Refund of lump sum contribution
  80. 63Periodic Contributions
  81. 64Retirement pension (other than ill-health pension) becomes payable before the end of the contributions payment period
  82. 65Revoking an additional pension election (periodic payments)
  83. 66Revocation of election by scheme manager (lump sum)
  84. 67Effect of being absent or leaving and rejoining scheme during contributions payment period
  85. 68Death in service before end of contributions payment period
  86. 69Ill-health pension becomes payable before end of contributions payment period
  87. 70Effect of part payment of contributions
  88. Part 5: Members' benefits
  89. Chapter 1: Qualification
  90. 71Qualifying for retirement benefits
  91. Chapter 2: Age retirement
  92. 72Entitlement to age retirement pension
  93. 73Annual rate of age retirement pension
  94. 74Late payment of pension with actuarial increase
  95. 75Pension credit member
  96. 76Conversion of part of pension into lump sum
  97. 77Entitlement day
  98. Chapter 3: Early and premature retirement
  99. 78Early retirement
  100. 79Entitlement day
  101. 80Premature retirement in the interests of efficiency
  102. 81Premature retirement on grounds of redundancy
  103. 82Premature retirement entitlement day
  104. Chapter 4: Partial retirement
  105. 83Election for partial retirement (members over normal minimum pension age)
  106. 84Effect of election
  107. 85Terms of employment improve after election
  108. 86Member becomes subject to reduction following abatement
  109. 87Payment of pension after abatement
  110. 88Application of regulations 83 to 87: concurrent employments
  111. Chapter 5: Ill-health pension
  112. 89Entitlement to ill-health pension
  113. 90Member's incapacity
  114. 91Annual rate of ill-health pension
  115. 92Re-assessment of entitlement
  116. 93Early retirement on ill-health (deferred members)
  117. 94Effect of re-employment on Upper Tier IHP
  118. 95Renewed entitlement to Upper Tier IHP
  119. 96Re-employed Lower Tier IHP members
  120. Chapter 6: Dual capacity and multiple employment
  121. 97Dual capacity membership: pension benefits
  122. 98Deferred pension becomes payable during NHS re-employment following transfer of undertaking
  123. 99Retirement benefits for members with more than one employment
  124. Chapter 7: Abatement on re-employment
  125. 100Application of Chapter
  126. 101Information
  127. 102Reduction of pension
  128. 103Relevant income and enhancement amount
  129. 104Previous earnings: general
  130. 105Previous earnings: continuing and concurrent employments
  131. 106Multiple pensions
  132. 107Adjustment of reductions
  133. Chapter 8: Serious ill health option
  134. 108Option for members in serious ill health to exchange pension for lump sum
  135. Chapter 9: Contracting out obligations
  136. 109Guaranteed minimum pension etc
  137. Chapter 10: Pension debit members
  138. 110Reduction in pension debit member's benefits
  139. Part 6: Survivor benefits
  140. Chapter 1: Adult survivor
  141. 111Lump sum on death
  142. 112Surviving adult dependant pension
  143. 113Surviving scheme partner
  144. 114Amount of pension: survivor of active member
  145. 115Amount of pension: survivor of pensioner member
  146. 116Amount of pension: deferred members
  147. 117Recent leavers
  148. 118Re-employed pensioners: adult survivor pensions in initial period
  149. 119Polygamous marriage
  150. Chapter 2: Child survivor
  151. 120Surviving child's pension
  152. 121Eligible child
  153. 122Amount of child pension: deceased active member
  154. 123Amount of child pension: deceased pensioner member
  155. 124Amount of child pension: deceased deferred member
  156. 125Amount of child pension: recent leavers
  157. 126Power to increase pension for children not maintained by surviving parent etc.
  158. 127Amount of child pension: re-employed pensioners
  159. 128Provisional awards of eligible child's pensions: later adjustments
  160. Chapter 3: General
  161. 129Suspension and recovery of pensions paid under this Part
  162. Part 7: Transfers
  163. Chapter 1: Preliminary
  164. 130Application of Part
  165. 131Interpretation of Part
  166. Chapter 2: Transfers values
  167. Application of Chapter
  168. 132Application of Chapter
  169. Transfers out
  170. 133Right to transfer value payment
  171. 134Application for statement of entitlement
  172. 135Application for transfer value payment
  173. 136Transfer value payments: time limits
  174. 137How transfer value payments may be applied
  175. 138Calculating amounts of value or club transfer value
  176. 139Effect of transfer-out
  177. Transfers in
  178. 140Right to apply for acceptance of transfer value payment
  179. 141Application procedure
  180. 142Acceptance of transfer value payment
  181. 143Calculation of increase to pensionable earnings
  182. 144Transfer from 1995 or 2008 Section
  183. 145Transfers from corresponding 1995 and 2008 schemes
  184. Bulk transfers
  185. 146Bulk transfers out
  186. 147Bulk transfers in
  187. Chapter 3: Miscellaneous transfers
  188. 148EU and overseas transfers
  189. Part 8: General
  190. 149Definitions
  191. 150OOH provider
  192. 151Guarantees, bonds and indemnities
  193. 152Medical practitioner
  194. Signature
  195. Schedule 1: Pension Board
  196. 1Composition of the pension board
  197. 2Terms of office of members
  198. 3Disqualification from appointment as a member
  199. 4Appointment, term of office and cessation of office of the chair
  200. 5Conflicts of interest
  201. 6Information
  202. Schedule 2: Scheme advisory board
  203. 1Composition of the scheme advisory board
  204. 2Disqualification from appointment as a member
  205. 3Appointment, term of office and cessation of office of chair
  206. 4Quorum of the scheme advisory board
  207. 5Conflicts of interest
  208. Schedule 3: Administrative matters
  209. Part 1: Accounts and information
  210. 1Scheme accounts and actuarial valuations
  211. 2Scheme information
  212. 3Benefit information statements
  213. Part 2: Claims and payments
  214. 4Claims for benefits
  215. 5Provision of information: continuing entitlement to benefits
  216. 6Trivial commutation lump sum
  217. 7Beneficiaries who are incapable of looking after their affairs
  218. 8Power to extend time limits
  219. Part 3: Interest
  220. 9Interest on late payment of benefits and refunds of member contributions
  221. Part 4: Assignation, offset and forfeiture, etc.
  222. 10Prohibition on assignation or charging of benefits
  223. 11Offset of benefits
  224. 12Forfeiture of rights to benefits
  225. Part 5: Insolvency
  226. 13Bankruptcy of person entitled to benefits
  227. Part 6: Determinations
  228. 14Determination of questions
  229. 15Determinations - advice by medical practitioners
  230. Part 7: Taxation
  231. 16Deduction of tax
  232. 17Prohibition on unauthorised payments
  233. Schedule 4: Opting out and re-joining
  234. 1Opting out of the scheme
  235. 2Re-joining the scheme
  236. Schedule 5: Membership gateways
  237. Part 1: NHS organisations
  238. 1Paragraph 1
  239. 2Paragraph 2
  240. Part 2: Medical contractors
  241. 3Paragraph 3
  242. Part 3: Medical practitioners and dental practitioners
  243. 4Paragraph 4
  244. 5Paragraph 5
  245. Part 4: Determination employers
  246. 6Paragraph 6
  247. Schedule 6: Persons to whom the scheme may be extended
  248. 1Paragraph 1
  249. Schedule 7: Pension accounts
  250. Part 1: Interpretation
  251. 1Interpretation
  252. 2Pensionable service
  253. 3Meaning of “leaver index adjustment”
  254. 4Meaning of “leaver AP index adjustment”
  255. 5Meaning of “full retirement earned pension”
  256. 6Meaning of “full retirement additional pension”
  257. 7Meaning of “partial retirement earned pension”
  258. 8Meaning of “partial retirement additional pension”
  259. 9Meaning of “actuarial reduction”
  260. 10Meaning of “conversion amount'
  261. Part 2: Active member's account
  262. 11Establishment of active members account
  263. 12Receipt of club transfer values
  264. 13Amount of pension for a scheme year
  265. 14Account to specify opening balance and index adjustment
  266. 15Actuarial reduction buy-out
  267. Part 2A: Active member’s account for unqualified members
  268. 15AClosure of an active member’s account
  269. 15BActive member’s account for unqualified member re-established after break not exceeding 5 years
  270. 15CActive member’s account for unqualified member remains closed after break exceeding 5 years
  271. Part 3: Deferred member's account
  272. 16Establishment of deferred member's account
  273. 17Account to specify amount of accrued earned pension and leaver index adjustment
  274. 18Deferred member's account closed after break not exceeding 5 years
  275. 19Deferred member's account remains open after a break in service of more than 5 years
  276. Part 4: Pensioner member's account
  277. 20Pension accounts for active or deferred members who become pensioner members
  278. 21Pension accounts for partial retirement members
  279. Part 5: Additional pension account
  280. 22Establishment of additional pension account
  281. 23Account to specify amount of additional pension
  282. 24Account to specify opening balance and AP index adjustment
  283. 25Partial retirement pension ceases to be payable
  284. Part 6: Pension credit member's account
  285. 26Pension credit member's pension account
  286. 27Separate account for each capacity of membership
  287. Part 7: Calculation of accrued pension
  288. 28Calculation of amount of accrued pension for purposes of full retirement
  289. 29Calculation of amount of accrued pension for purpose of partial retirement
  290. 30Calculation of amount of accrued pension for purposes of deferment
  291. Schedule 8: Practitioner Income
  292. 1Interpretation
  293. 2Medical practitioner
  294. 3Dental practitioner
  295. 4Allocation of practice income
  296. 5Partners' NHS employment earnings
  297. 6Paragraph 4 and 5 election and calculation
  298. 7Locum practitioner
  299. Schedule 9: Determination of pensionable earnings: setting contribution rates
  300. 1Introduction
  301. 2Continuous employment spanning two scheme years
  302. 2AMembers who do not fall within any of the cases in paragraph 2
  303. 3Change to employment or rate of pensionable earnings or allowances
  304. 4Small payments: changed circumstances
  305. 5Payments for unsocial hours
  306. Schedule 10: Practitioner Contribution Payments
  307. Part 1: Accounts
  308. 1Medical practitioners and non-GP providers
  309. 2Medical practitioners not members of a practice
  310. 3Information to be provided to scheme manager
  311. 4Failure of member to comply with this Schedule
  312. 5Certificates, notices and statements
  313. Part 2: Payment arrangements
  314. 6Medical practitioners and non-GP providers
  315. 7Dentists
  316. 8Payment of contributions to the contracting Health Board (or someone who is acting on its behalf)
  317. 9Recovery of unpaid contributions
  318. Schedule 11: Calculation of pension
  319. Part 1: Age retirement pension
  320. 1Annual rate of age retirement pension
  321. 2Late payment of pension with actuarial increase
  322. Part 2: Conversion of part of pension into lump sum
  323. 3Conversion of part of pension
  324. 4Member declaration
  325. 5Protection of guaranteed minimum pension
  326. Part 3: Early retirement pension
  327. 6Calculation of amount of early pension
  328. Part 4: Premature retirement pension
  329. 7Calculation of amount of premature retirement pension
  330. Schedule 12: Lump sum on death
  331. 1Interpretation
  332. 2Death of active member
  333. 3Death of deferred member
  334. 4Death of pensioner member
  335. 5Death of recent leaver
  336. 6Death of re-employed pensioner
  337. 7Death of a partial retirement pensioner
  338. 8Death of pension credit member
  339. 9Payment of lump sums on death
  340. Schedule 13Definitions
  341. Explanatory note