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The National Health Service Pension Schemes (Remediable Service) Regulations 2023

S.I. 2023/985 · Made 6 September 2023 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2025.

Public Service Pensions, England And Wales

National Health Service, England And Wales

Made 6th September 2023

Laid before Parliament 8th September 2023

Coming into force 1st October 2023

The Secretary of State for Health and Social Care makes the following Regulations in exercise of the powers conferred by sections 1(1) and (2)(e), 2(1) (together with paragraph 5(a) of Schedule 2) and 3(1), (2)(b) and (c) and (3) of the Public Service Pensions Act 2013f1 (“PSPA 2013”) and sections 5(1), (5) and (6)(a), 6(1), 7(3), 8, 10(1), 11(1) and (5), 12(1) and (3), 18(1) to (3), (5), (6) and (8), 19(1), (4) and (5), 20(1), (2), (4) and (5), 21(1)(a), (b) and (e), and (2) to (5), 22(1), (2)(c), (d), (e), (i) and (j) and (6), 23(1), 24(1), 25(1) and (4), 26(1) and (2)(a) to (c), 29(1), (7) and (8), 31(2) and (3), and 37(2) of the Public Service Pensions and Judicial Offices Act 2022f2 (“PSPJOA 2022”).

In accordance with section 3(5) of PSPA 2013, these Regulations are made with the consent of the Treasury.

In accordance with section 21(1) of PSPA 2013f3, the Secretary of State has consulted such persons or the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations.

To the extent required by section 27 of PSPJOA 2022 as it applies to these Regulations, these Regulations are made in accordance with Treasury directionsf4.

Annotations to the whole text

Footnotes

f1

2013 c. 25. Section 3(1) was amended by section 94(2) of the Public Service Pensions and Judicial Offices Act 2022 and section 3(2)(c) was inserted by section 94(3) of that Act.

f2

2022 c. 7.

f3

Section 21 has been amended by section 94(8) of PSPJOA 2022. The Secretary of State has published a statement pursuant to section 21(2) of PSPA 2013 indicating the persons the Secretary of State would normally expect to consult under section 21(1) of that Act. An up-to-date version of that list may be found at www.gov.uk/government/publications/nhs-pension-scheme-consultee-list or by writing to the Department of Health and Social Care, Quarry House, Quarry Hill, Leeds, West Yorkshire, LS2 7UE

f4

The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022 which was published on 15th December 2022 and came into force on 19th December 2022. A copy may be obtained from the hyperlink https://www.gov.uk/government/publications/public-service-pensions-and-judicial-offices-act-2022-treasury-directions. A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London SW1A 2HQ.

Contents

  1. Part 1: General provisions
  2. 1Citation, commencement and extent
  3. 2Interpretation
  4. Part 2: Remediable service
  5. 3Pension contributions of medical practitioners and non-GP providers: deferred choice members (immediate correction)
  6. 4Pension contributions of medical practitioners and non-GP providers: immediate choice members and deceased members
  7. 5Pension contributions of medical practitioners and non-GP providers: deferred choice members
  8. 6Remediable service statements
  9. Part 3: Elections
  10. 7Eligibility to make an election: designated persons
  11. 8Election for retrospective provision to apply to opted-out service
  12. 9Election for 2015 scheme benefits: immediate choice members and deceased members
  13. 10Pension benefits and lump sum benefits: immediate choice members and deceased members
  14. 11Continuation of pensions: immediate or deferred choice election: dependent and eligible children of a remedy member
  15. 12Election for 2015 scheme benefits: deferred choice members and deceased members
  16. 13Pension benefits and lump sum benefits: deferred choice election: pensioner and deceased members
  17. Part 4: Voluntary contributions
  18. 14Interpretation of Part 4
  19. 15Elections to pay contributions for additional pension: where they must be treated as if paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations
  20. 16Treatment of contributions paid after 31st March 2022 under a corresponding option exercised in accordance with regulation 15(2)(b)
  21. 17Treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12
  22. 18Treatment of buy-out contributions made under 2015 regulation 48: deferred choice members
  23. 19Treatment of additional contributions made under the legacy scheme: deferred choice members
  24. 20Treatment of additional contributions made under the legacy scheme: immediate choice members and deceased members
  25. 21Treatment of additional contributions made under the 2015 scheme: immediate choice members and deceased members
  26. 22Treatment of buy-out contributions made under 2015 regulation 48: immediate choice members and deceased members
  27. 23Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension
  28. 24Revocation of cancellation of arrangement or option to secure legacy scheme additional service or additional pension
  29. Part 5: Divorce or the dissolution of a civil partnership
  30. 25Interpretation of Part 5
  31. 26Pension debits: valuation of pension benefits before 1st October 2023: deferred choice members (immediate alternative debit of appropriate amount)
  32. 27Pension debits: valuation of pension benefits before 1st October 2023: immediate choice election for 2015 scheme benefits: immediate choice members and deceased members
  33. 28Pension debits: valuation of pension benefits before 1st October 2023: no immediate choice election for 2015 scheme benefits: immediate choice members and deceased members
  34. 29Pension debits: deferred choice election for 2015 scheme benefits: deferred choice members
  35. 30Valuation of pension benefits on or after 1st October 2023
  36. 31Pension debits: valuation of pension benefits on or after 1st October 2023: immediate choice election for 2015 scheme benefits: immediate choice members
  37. 32Pension debits: valuation of pension benefits on or after 1st October 2023: no immediate choice election for 2015 scheme benefits: immediate choice members
  38. 33Pension credits: valuation of pension benefits before 1st October 2023: pension credit adjustment: remediable service shareable rights under the legacy scheme only or the 2015 scheme only
  39. 34Pension credits: valuation of pension benefits before 1st October 2023: pension credit adjustment: remediable service shareable rights under the legacy scheme and the 2015 scheme
  40. 35Pension credits: pensioner and deceased relevant pension credit members
  41. 36Pension credits: valuation of pension benefits on or after 1st October 2023: creation of a pension credit
  42. Part 6: Transfers
  43. 37Interpretation of Part 6
  44. 38Treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements
  45. 39Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: deferred choice members
  46. 40Transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election
  47. 41Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as if accepted under the legacy scheme: immediate choice members and deceased members
  48. 42Treatment of transfer and transfer value payments and statements accepted from other and corresponding health service schemes
  49. 43Transferred out remediable service statements
  50. 44Remediable transfer value payments made before 1st October 2023
  51. 45Remediable transfer value payments made on or after 1st October 2023 that are not made under public sector transfer arrangements
  52. 46Transfers of remediable rights in the legacy scheme to the 2015 scheme before 1st October 2023
  53. 47Transfers of remediable rights in the legacy scheme to the 2015 scheme on or after 1st October 2023
  54. 48Remediable transfer value payments accepted from other public service schemes but not accepted under the public sector transfer arrangements
  55. 49Remediable club transfer value payments made before 1st October 2023
  56. 50Remediable club transfer value payments made on or after 1st October 2023
  57. 51Remediable club transfer value payments accepted before 1st October 2023
  58. 52Remediable club transfer value payments accepted on or after 1st October 2023
  59. 53Application and interpretation of regulations 54 to 56
  60. 54Transferred in remediable rights treated as rights under the legacy scheme
  61. 55Varying the value of benefits secured by virtue of transferred in remediable rights
  62. 56Benefits already paid in relation to transferred in remediable rights
  63. Part 7: Taxation
  64. 57Interpretation of Part 7
  65. 58Scheme administrator to be liable where private sector scheme administrator’s liability is discharged
  66. 59The 2019/20 Pensions Annual Allowance Charge Compensation Scheme
  67. 60Scheme pays
  68. Part 8: Compensation
  69. 61Applications for compensation or indirect compensation
  70. 62Indirect compensation
  71. Part 9: Interest and the payment, reduction or waiver of liabilities
  72. 63Application and interpretation of Part 9
  73. 64Interest and process
  74. 65Interest not payable under the 1995 Regulations or the 2008 Regulations
  75. 66Netting off of liabilities
  76. 67Payments of amounts owed to the scheme
  77. 68Payments of amounts owed to a person
  78. 69Power to reduce or waive amounts owed by a person to the legacy scheme
  79. Part 10: Immediate detriment remedy
  80. 70Immediate detriment
  81. Part 11: Revocation of election to convert pensionable service under the legacy scheme
  82. 71Option to revoke election to convert pensionable service under the legacy scheme
  83. Part 12: Retirement pensions
  84. 72Premature retirement in the interests of efficiency
  85. 73Premature retirement on grounds of redundancy
  86. 74Partial retirement: immediate choice members
  87. 75Partial retirement: deferred choice members
  88. 76Determining whether a member meets the ill-health criteria in each scheme
  89. 77Ill-health pension: acceptance of retrospective applications
  90. Part 13: Consequential amendments
  91. 78Consequential amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations
  92. Signature
  93. Schedule 1: Immediate detriment remedy
  94. 1Application of this Schedule
  95. 2Application of provisions within sections 2 to 30 of PSPJOA 2022 in relation to an immediate detriment remedy member
  96. 3Pension contributions of medical practitioners and non-GP providers: immediate detriment remedy members
  97. 4Pension benefits and lump sum benefits: immediate detriment remedy member
  98. 5Remediable service statement in respect of an immediate detriment remedy member
  99. 6Reimbursement of the NHS Business Services Authority
  100. Schedule 2: Amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations
  101. 1Amendment of the 1995 Regulations
  102. 2Amendment of the 2008 Regulations
  103. 3Amendment of the 2015 Transitional Regulations
  104. Explanatory note