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

S.S.I. 2017/27 · Made 1 February 2017 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2020.

National Health Service

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 sections 10 and 12 and schedule 3 of the Superannuation Act 1972f1 and all other powers enabling them to do so.

In accordance with section 10(4) of that Act, the Scottish Ministers have consulted with such representatives of persons likely to be affected by these Regulations as appear to them to be appropriate.

In accordance with section 10(1) of that Act, these Regulations are made with the consent of the Treasury.

Annotations to the whole text

Footnotes

f1

1972 c.11. Section 10 was amended by Part II of schedule 7 of the National Health Service (Scotland) Act 1972 (c.58), sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7) (“the 1990 Act”), paragraph 7 of schedule 8 of the Pension Schemes Act 1993 (c.48), paragraph 10 of schedule 8 of the Public Service Pensions Act 2013 (c.25) and S.I. 2001/3649. Section 12 was amended by section 10 of the 1990 Act. The functions of the Secretary of State, in or as regards Scotland, were transferred to the Scottish Ministers by virtue of S.I. 1999/1750, article 2 and schedule 1.

Contents

  1. Part 1: Introductory
  2. 1Citation, commencement and effect
  3. Part 2: Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011
  4. 2General
  5. 3Amendment of regulation A2
  6. 4Amendment of regulation B4
  7. 5Amendment of regulation D1
  8. 6Amendment of regulation K1
  9. 7Amendment of regulation K4
  10. 8Amendment of regulation K5
  11. 9Amendment of regulation M1
  12. 10Amendment of regulation P1
  13. 11Amendment of regulation Q1
  14. 12Amendment of regulation R7
  15. 13Amendment of regulation T7
  16. 14Amendment of regulation T8
  17. 15Amendment of paragraph 14 of schedule 1
  18. Part 3: Amendment of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
  19. 16General
  20. 17Amendment of regulation 2.A.1
  21. 18Amendment of regulation 2.A.5
  22. 19Amendment of regulation 2.A.10
  23. 20Amendment of regulation 2.C.2
  24. 21Amendment of regulation 2.C.3
  25. 22Amendment of regulation 2.C.18
  26. 23Amendment of regulation 2.D.21
  27. 24Amendment of regulation 2.E.24
  28. 25Amendment of regulation 2.E.27
  29. 26Amendment of regulation 2.F.1
  30. 27Amendment of regulation 2.F.5
  31. 28Amendment of regulation 2.F.9
  32. 29Amendment of regulation 2.J.6
  33. 30Amendment of regulation 2.J.7
  34. 31Amendment of regulation 2.J.8
  35. 32Amendment of regulation 3.A.1
  36. 33Amendment of regulation 3.A.4
  37. 34Amendment of regulation 3.A.8
  38. 35Amendment of regulation 3.C.2
  39. 36Amendment of regulation 3.C.7
  40. 37Amendment of regulation 3.C.16
  41. 38Amendment of regulation 3.D.17
  42. 39Amendment of regulation 3.E.24
  43. 40Amendment of regulation 3.E.27
  44. 41Amendment 3.F.1
  45. 42Amendment of regulation 3.F.5
  46. 43Amendment of regulation 3.F.9
  47. 44Amendment of regulation 3.J.6
  48. 45Amendment of regulation 3.J.7
  49. 46Amendment of regulation 3.J.8
  50. Part 4: Amendment of the National Health Service (Scotland) (Injury Benefits) Regulations 1998
  51. 47Amendment of regulation 4
  52. Part 5: Amendment of the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998
  53. 48General
  54. 49Amendment of regulation 3
  55. 50Amendment of regulation 11
  56. 51Omission of regulation 13
  57. 52Amendment of regulation 15
  58. Part 6: General
  59. 53Option to persons detrimentally affected by these Regulations
  60. Signature
  61. Explanatory note

1Citation, commencement and effectI1

(1)

These Regulations may be cited as the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017 and come into force on 13th March 2017.

(2)

Provisions in these Regulations have effect as follows—

(a)

regulation 47 has effect from 1st April 2009;

(b)

regulations 3(d), 10, 17(c), 18, 19, 24, 32(d), 33, 34, 36 and 39 have effect from 31st December 2014;

(c)

regulation 12 has effect from 1st April 2015;

(d)

regulations 26 and 41 have effect from 6th April 2015;

(e)

regulations 5, 20 and 21 have effect from 1st April 2016;

(f)

regulations 3(c), 6 to 8, 11, 13, 14, 23, 25, F131, 38 , 40 and 46 have effect from 6th April 2016.

2GeneralI1

The National Health Service Superannuation Scheme (Scotland) Regulations 2011f1 are amended in accordance with regulations 3 to 15.

3Amendment of regulation A2I1

In regulation A2 (interpretation), in paragraph (4)—

(a)

in column 2 of the entry for “buy-out policy”, at the end insert “: and “buy-out” is to be construed accordingly”;

(b)

in column 2 of the entry for “cash equivalent”, for “Chapter IV of Part IV” insert “Chapter 1 (transfer rights: general) of Part 4ZA”;

(c)

after the entry for “commissioned services”, insert—

“

“contracted-out employment”the meaning given in section 8 of the 1993 Act;

”

; and

(d)

after the entry for “shareable rights”, insert—

“

“shared parental leave”the meaning given in regulation 3 of the Shared Parental Leave Regulations 2014f1;

”

4Amendment of regulation B4I1

In regulation B4 (opting out of this Section of the scheme)—

(a)

in paragraph (6), for “and” substitute “to”; and

(b)

for paragraph (7), substitute—

“(7)

This paragraph applies if the person opts out of this Section of the scheme in relation to NHS pensionable employment—

(a)

before the end of 3 months after that person’s first day of that pensionable employment (or within any longer period the scheme manager considers appropriate); or

(b)

before the end of 3 months after that person’s automatic re-enrolment date (or within any longer period the scheme manager considers appropriate).

(7A)

Where paragraph (7)(a) applies, the person is taken never to have been in pensionable service in this Section of the scheme.

(7B)

Where sub-paragraph (b) of paragraph (7) applies, the person is taken never to have been in pensionable service in this Section of the scheme during the period referred to in that sub-paragraph.”.

5Amendment of regulation D1I1

In regulation D1 (contributions by members)—

(a)

in paragraph (2)—

(i)

after sub-paragraph (b), insert—

“;

(c)

for the scheme year 2017-18 is the percentage specified in column 2 of table 3 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls”; and

(ii)

after Table 2, insert—

“

Table 3

Column 1

Pensionable pay band

Column 2

Contribution percentage rate
Up to £16,5285.2%
£16,529 - £22,2175.8%
£22,218 - £27,6347.3%
£27,635 - £50,9719.5%
£50,972 - £72,77012.7%
£72,771 - £113,62513.7%
£113,626 to any higher amount14.7%

”

(b)

in paragraph (2A)—

(i)

for “2015-16”, substitute “2016-17”; and

(ii)

for “table 2”, substitute “table 3”; and

(c)

in each of paragraphs (20), (21)(a) and (25)(b), for “table 2” substitute “table 3”.

6Amendment of regulation K1I1

In regulation K1 (contracting-out conditions to be overriding), in paragraph (2)(c) after “or (c)” insert “or (2)”.

7Amendment of regulation K4I1

In regulation K4 (early leavers)—

(a)

for paragraph (1), substitute—

“(1)

Subject to paragraph (2), this paragraph applies if a member who is under guaranteed minimum pension age—

(a)

leaves contracted-out employment under this Section of the scheme before 6th April 2016; or

(b)

was in contracted-out employment under this Section of the scheme on 5th April 2016 but leaves pensionable employment on or after 6th April 2016.

(1A)

Where paragraph (1) applies, the member’s guaranteed minimum pension at the date of leaving will be increased, when the member reaches guaranteed minimum pension age or dies (if earlier), by the appropriate percentage specified in relation to each relevant year in the last order under section 148 of the Social Security Administration Act 1992f1 (revaluation of earnings factors) to come into force before the tax year in which the member reaches guaranteed minimum pension age or dies (if earlier).”;

(b)

in paragraph (2), for “paragraph (1)” substitute “paragraph (1A)”; and

(c)

in paragraph (3)—

(i)

for “returns to contracted-out”, substitute “to whom paragraph (1) applies returns to pensionable”; and

(ii)

omit “contracted-out” where it second occurs.

8Amendment of regulation K5I1

In regulation K5 (guaranteed minimum pensions transferred to this Section of the scheme), for paragraph (1) substitute—

“(1)

This paragraph applies where a guaranteed minimum pension has been transferred to this Section of the scheme and the member—

(a)

subsequently leaves contracted-out employment under this Section of the scheme before 6th April 2016; or

(b)

was in contracted-out employment under this Section of the scheme on 5th April 2016 but leaves pensionable employment on or after 6th April 2016.

(1A)

Where paragraph (1) applies, the guaranteed minimum pension transferred to this Section of the scheme will be increased for each complete tax year after the date of leaving under this Section of the scheme in which the transferred guaranteed minimum pension accrued, until the member reaches guaranteed minimum pension age or dies (if earlier).”.

9Amendment of regulation M1I1

In regulation M1 (member’s right to a transfer or buy out)—

(a)

in paragraph (2)(a), at the end insert “which satisfies or satisfy the requirements set out in regulation 12(2) of the Occupational Pension Schemes (Transfer Values) Regulations 1996f1”;

(b)

in paragraph (2)(b), omit “that satisfies the requirements of Chapter IV of Part IV of the 1993 Act”; and

(c)

after paragraph (2), insert—

“(2A)

Any use of the cash equivalent of a member’s rights under paragraph (2) must satisfy the requirements of Chapter 1 (transfer rights: general) of Part 4ZA of the 1993 Act.”.

10Amendment of regulation P1I1

In regulation P1 (maternity, paternity and adoption absence), in each of paragraphs (1), (2) and (4) after “parental” insert “, shared parental”.

11Amendment of regulation Q1I1

In regulation Q1 (right to buy additional service), in paragraph (16) for the words from “provided” to the end substitute “up to and including 5th April 2016 provided that the employment giving rise to that service was not contracted-out employment”.

12Amendment of regulation R7I1

In regulation R7 (former members of health service schemes), in paragraph (8)(b) after “Act” insert “or paragraph 2 of schedule 7 of the Public Service Pensions Act (Northern Ireland) 2014f1”.

13Amendment of regulation T7I1

In regulation T7 (loss of rights to benefits), in paragraph (3) after “(c)” insert “or paragraph (2)”.

14Amendment of regulation T8I1

In regulation T8 (commutation of trivial pensions), for paragraph (3)(a) substitute—

“(a)

the preservation requirements;”.

15Amendment of paragraph 14 of schedule 1I1

In paragraph 14 (contributions to this Section of the scheme) of schedule 1 (medical and dental practitioners), in sub-paragraph (2)—

(a)

after paragraph (c), insert—

“;

(d)

in respect of the 2017-2018 scheme year, table 4”; and

(b)

after table 3, insert—

“

Table 4: Scheme Year 2017-18

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate
Up to £16,5285.2%
£16,529 - £22,2175.8%
£22,218 - £27,6347.3%
£27,635 - £50,9719.5%
£50,972 - £72,77012.7%
£72,771 - £113,62513.7%
£113,626 to any higher amount14.7%

”

16GeneralI1

The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013f1 are amended in accordance with regulations 17 to 46.

17Amendment of regulation 2.A.1I1

In regulation 2.A.1 (interpretation of Part 2: general))—

(a)

in the definition of “buy-out policy”, after “Act” insert “and satisfies any requirement of Her Majesty’s Revenue and Customs”;

(b)

in the definition of “cash equivalent”, for “Chapter 4 (transfer values) of Part 4” substitute “Chapter 1 (transfer rights: general) of Part 4ZA”;

(c)

omit the definition of “safeguarded rights”; and

(d)

after the definition of “section 17C agreement provider”, insert—

  • ““shared parental leave” has the meaning given in regulation 3 of the Shared Parental Leave Regulations 2014;”.

18Amendment of regulation 2.A.5I1

In regulation 2.A.5 (pensionable service: breaks in service)—

(a)

in paragraph (1)(e), after “leave” insert “or shared parental leave”; and

(b)

in paragraph (8)(e), after “leave” insert “or shared parental leave”.

19Amendment of regulation 2.A.10I1

In regulation 2.A.10 (pensionable pay: breaks in service), in paragraph (1)(e) after “leave” insert “or shared parental leave”.

20Amendment of regulation 2.C.2I1

In regulation 2.C.2 (contribution rate for members other than non-GP providers), in paragraph (2)—

(a)

after sub-paragraph (b), insert—

“;

(c)

for the scheme year 2017-18 is the percentage specified in column 2 of table 3 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls”; and

(b)

after table 2, insert—

“

Table 3

Column 1

Pensionable pay band

Column 2

Contribution percentage rate
Up to £16,5285.2%
£16,529 - £22,2175.8%
£22,218 - £27,6347.3%
£27,635 - £50,9719.5%
£50,972 - £72,77012.7%
£72,771 - £113,62513.7%
£113,626 to any higher amount14.7%

”

21Amendment of regulation 2.C.3I1

In regulation 2.C.3 (determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers), in each of paragraphs (16), (17)(a) and (21)(b), for “table 2” substitute “table 3”.

22Amendment of regulation 2.C.18I1

In regulation 2.C.18 (repayment of contributions)—

(a)

in paragraph (1)(b), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 (early leavers: cash transfer sums and contribution refunds) of Part 4ZA”;

(b)

in paragraph (3), for Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”; and

(c)

in paragraph (8), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 of Part 4ZA”.

23Amendment of regulation 2.D.21I1

In regulation 2.D.21 (guaranteed minimum pensions etc.), in paragraph (9)(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”.

24Amendment of regulation 2.E.24I1

In regulation 2.E.24 (death during period of absence), in paragraph (1)(d) for “or parental leave” substitute “, parental leave or shared parental leave”.

25Amendment of regulation 2.E.27I1

In regulation 2.E.27 (guaranteed minimum pension for surviving spouses and civil partners), in paragraph (3) for the words after “forfeited” substitute—

“following a conviction for—

(a)

treason;

(b)

an offence under the Official Secrets Acts 1911 to 1989 referred to in regulation 2.J.8(2)(b); or

(c)

murder or culpable homicide or any other offence of unlawful killing referred to in regulation 2.J.8(4).”.

26Amendment of regulation 2.F.1I1

In regulation 2.F.1 (introduction: rights to transfer value payment)—

(a)

in paragraph (1), for the words from “Chapter 4” to the end substitute “Chapter 1 (transfer rights: general) of Part 4ZA of the 1993 Act”;

(b)

in paragraph (2), for the words from “Chapter 4” to the end substitute “that Chapter or Chapter 2 (early leavers: cash transfer sums and contribution refunds) of that Part”; and

(c)

in paragraph (3)—

(i)

in sub-paragraph (a), for “Chapter 4” substitute “Chapter 1”; and

(ii)

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

27Amendment of regulation 2.F.5I1

In regulation 2.F.5 (ways in which transfer value payments may be applied)—

(a)

in paragraph (1), for “If Chapter 4 of Part 4 of the 1993 Act applies to a member, that member” substitute “A deferred member”; and

(b)

after paragraph (5), insert—

“(6)

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

28Amendment of regulation 2.F.9I1

In regulation 2.F.9 (procedure for applications under regulation 2.F.8), in paragraph (1)(c)(ii) after “2013 Act” insert “or paragraph 2 of schedule 7 of the Public Service Pensions Act (Northern Ireland) 2014”.

29Amendment of regulation 2.J.6I1

In regulation 2.J.6 (commutation of small pensions), omit paragraph (2)(a).

30Amendment of regulation 2.J.7I1

In regulation 2.J.7 (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud), in paragraph (2)(a) omit the words after “minimum pension”.

31Amendment of regulation 2.J.8I1

In regulation 2.J.8 (forfeiture of rights to benefits), in paragraph (6)—

(a)

omit “or safeguarded rights which are derived from rights to such pensions”; and

(b)

at the end, insert “or to which paragraph (4) applies”.

32Amendment of regulation 3.A.1I1

In regulation 3.A.1 (interpretation of Part 3: general)—

(a)

in the definition of “buy-out policy”, after “Act” insert “and satisfies any requirement of Her Majesty’s Revenue and Customs”;

(b)

in the definition of “cash equivalent”, for “Chapter 4 (transfer values) of Part 4” insert “Chapter 1 (transfer rights: general) of Part 4ZA”;

(c)

omit the definition of “safeguarded rights”; and

(d)

after the definition of “section 17C agreement provider”, insert—

  • ““shared parental leave” has the meaning given in regulation 3 of the Shared Parental Leave Regulations 2014f1;”.

33Amendment of regulation 3.A.4I1

In regulation 3.A.4 (pensionable service: breaks in service)—

(a)

in paragraph (1)(e), after “leave” insert “or shared parental leave”; and

(b)

in paragraph (8)(e), after “leave” insert “or shared parental leave”.

34Amendment of regulation 3.A.8I1

In regulation 3.A.8 (pensionable earnings: breaks in service), in paragraph (1)(e) after “leave” insert “or shared parental leave”.

35Amendment of regulation 3.C.2I1

In regulation 3.C.2 (members’ contribution rate), in paragraph (13)—

(a)

after sub-paragraph (c), insert—

“;

(d)

in respect of the 2017-18 scheme year, table 4”; and

(b)

after Table 3, insert—

“

Table 4: Scheme Year 2017-18

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate
Up to £16,5285.2%
£16,529 - £22,2175.8%
£22,218 - £27,6347.3%
£27,635 - £50,9719.5%
£50,972 - £72,77012.7%
£72,771 - £113,62513.7%
£113,626 to any higher amount14.7%

”

36Amendment of regulation 3.C.7I1

In regulation 3.C.7 (effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period), in paragraph (1)(e) after “leave” insert “or shared parental leave”.

37Amendment of regulation 3.C.16I1

In regulation 3.C.16—

(a)

in paragraph (1)(b), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 (early leavers: cash transfer sums and contribution refunds) of Part 4ZA”;

(b)

in paragraph (3), for “Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”; and

(c)

in paragraph (8), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 of Part 4ZA”.

38Amendment of regulation 3.D.17I1

In regulation 3.D.17 (guaranteed minimum pensions etc.), in paragraph (9)(c) for “regulation 60 of the Occupational Pension Schemes (Contacting-out) Regulations 1996” substitute “regulation 25 of the Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) Regulations 2015f1”.

39Amendment of regulation 3.E.24I1

In regulation 3.E.24 (death during period of absence), in paragraph (1)(d) for “or parental leave” substitute “, parental leave or shared parental leave”.

40Amendment of regulation 3.E.27I1

In regulation 3.E.27 (guaranteed minimum pension for surviving spouses and civil partners), in paragraph (3) for the words after “forfeited” substitute—

“following a conviction for—

(a)

treason;

(b)

an offence under the Official Secrets Acts 1911 to 1989 referred to in regulation 3.J.8(2)(b); or

(c)

murder or culpable homicide or any other offence of unlawful killing referred to in regulation 3.J.8(4).”.

41Amendment 3.F.1I1

In regulation 3.F.1 (introduction: rights to transfer value payment)—

(a)

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

(b)

in paragraph (2), for the words from “Chapter 4” to the end substitute “that Chapter or Chapter 2 (early leavers: cash transfer sums and contribution refunds) of that Part”; and

(c)

in paragraph (3)—

(i)

in sub-paragraph (a), for “Chapter 4” substitute “Chapter 1”; and

(ii)

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

42Amendment of regulation 3.F.5I1

In regulation 3.F.5 (ways in which transfer value payments may be applied)—

(a)

in paragraph (1), for “If Chapter 4 of Part 4 of the 1993 Act applies to a member, that member” substitute “A deferred member”; and

(b)

after paragraph (5), insert—

“(6)

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

43Amendment of regulation 3.F.9I1

In regulation 3.F.9 (procedure for applications under regulation 3.F.8), in paragraph (1)(c)(ii) after “2013 Act” insert “or paragraph 2 of schedule 7 of the Public Service Pensions Act (Northern Ireland) 2014f1”.

44Amendment of regulation 3.J.6I1

In regulation 3.J.6 (commutation of small pensions), omit paragraph (2)(a).

45Amendment of regulation 3.J.7I1

In regulation 3.J.7 (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud), in paragraph (2)(a) omit the words after “minimum pension”.

46Amendment of regulation 3.J.8I1

In regulation 3.J.8 (forfeiture of rights to benefits), in paragraph (6)—

(a)

omit “or safeguarded rights which are derived from rights to such pensions”; and

(b)

at the end, insert “or to which paragraph (4) applies”.

47Amendment of regulation 4I1

In the National Health Service (Scotland) (Injury Benefits) Regulations 1998f1, in regulation 4 (scale of benefits)—

(a)

in paragraph (6)(b)(vi), at the end insert “: this is subject to paragraphs (6B) and (6C)”; and

(b)

after paragraph (6), insert—

“(6B)

Paragraph (6C) applies where, immediately before receiving employment and support allowance referred to in paragraph (vi) of sub-paragraph (b) of paragraph (6) (the “replacement benefit”), a person was in receipt of a benefit referred to in paragraph (ii) or (iii) of that sub-paragraph (the “superseded benefit”).

(6C)

Where the rate of the replacement benefit is greater than the rate of the superseded benefit, the rate of replacement benefit taken into account for the purpose of calculating a benefit in accordance with this regulation is to be the rate of the superseded benefit that was taken into account for that purpose immediately before the person received the replacement benefit.”.

48GeneralI1

The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998f1 are amended in accordance with regulations 49 to 52.

49Amendment of regulation 3I1

In regulation 3 (making and acceptance of elections), in paragraph (5)(a) for “or 13 (limits on contributions and benefits)” substitute “(limits on contributions)”.

50Amendment of regulation 11I1

In regulation 11 (retirement and dependants’ benefits)—

(a)

in paragraph (1), after sub-paragraph (d) insert—

“;

(e)

a lifetime allowance excess lump sum referred to in section 166(1)(g) of the 2004 Act”; and

(b)

in paragraph (12), omit “, subject to any limit imposed by regulation 13,”.

51Omission of regulation 13I1

Omit regulation 13 (benefit limits).

52Amendment of regulation 15I1

In regulation 15 (payments by the Scottish Ministers), in paragraph (3) for “regulation 11(8)(f) and (11)” substitute “regulation 11(9)(f) and (12)”.

53Option to persons detrimentally affected by these RegulationsI1

(1)

This regulation applies in relation to any benefit which is being paid or may become payable under the regulations amended by these Regulations to or in respect of a person who—

(a)

served in an employment or office which qualified the person to participate in the benefits provided under the regulations amended by these Regulations; and

(b)

ceased to serve in that employment or office before these Regulations came into force.

(2)

Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than that person would have been in if that provision had not applied, that person may elect that the provision shall not apply by giving notice in accordance with paragraph (3).

(3)

A notice given pursuant to paragraph (2) is to be in writing and to be delivered to the Scottish Ministers within six months of the coming into force of these Regulations or such longer period as the Scottish Ministers may allow.

(4)

An election pursuant to paragraph (2) is to have effect in relation to the benefit referred to in paragraph (1) only to the extent that such benefit has accrued by virtue of periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the coming into force of these Regulations) and in determining entitlement to, and the amount of, the benefit to that extent, a person is to be treated as if that person had never recommenced service at any time after that cessation (or, as the case may be, the last such cessation).

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 Superannuation Scheme (Scotland) Regulations 2011 (“the 2011 Regulations”), the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 (“the 2013 Regulations”), the National Health Service (Scotland) (Injury Benefits) Regulations 1998 (“the Injury Benefits Regulations”) and the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 (“the AVC Regulations”).

Similar amendments to the 2011 and 2013 Regulations are made dealing with the following matters:

  • the abolition of contracting-out

  • the insertion of updated employee contribution bands for the scheme year 2017 -2018

  • the conversion of pension into a lump sum where the sums involved are trivial

  • the insertion of references to shared parental leave

  • the ban on the transfer of deferred benefits from unfunded public service pension schemes to schemes offering flexible benefits by closing an existing lacuna in the provisions of the Regulations

  • miscellaneous technical amendments - (i) updating references to the Pension Schemes Act 1993 (ii) updating the definition of “buy-out” (iii) inserting a cross-reference to the Public Service Pensions Act (Northern Ireland) 2014

Amendments specific to the 2011 Regulations involve—

  • making amendments to regulation M1 (transfers) to make clear that any buy-out policy purchased must satisfy the requirements of regulation 12(2) of the Occupational Pension Schemes (Transfer Values) Regulations 1996 and to prevent a deferred member transferring benefits to a Qualified Recognised Overseas Pension Scheme in certain cases

  • amending regulation B4 to clarify that, if a member opts out within 3 months, he or she is treated as never having been in the scheme

The Injury Benefits Regulations are amended to ensure that a person in receipt of permanent injury benefit under those Regulations who was in receipt of certain social security benefits which were replaced by the social security benefit known as “employment support allowance” is not detrimentally affected by that replacement where the amount of employment and support allowance is greater than the amount of replaced social security benefits the person was receiving.

Amendments to the AVC Regulations enable a member’s money purchase additional voluntary contribution pension pot to be taken as a lifetime allowance excess lump sum.