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The Police Pension Scheme (Scotland) Regulations 2015

S.S.I. 2015/142 · Made 24 March 2015 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2026.

Public Service Pensions

Made 24th March 2015

Laid before the Scottish Parliament 26th March 2015

Coming into force 1st April 2015

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(g) of, and paragraph 7(b) of Schedule 2 to, the Public Service Pensions Act 2013f1 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.

Annotations to the whole text

Footnotes

f1

2013 c.25.

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. 2Interpretation
  4. 3Members of the police service in Northern Ireland
  5. Part 2: Establishment of scheme
  6. 4Establishment of scheme
  7. Part 3: Governance
  8. 5Scheme manager
  9. 6Scheme manager’s obligation to pass on member’s records
  10. 7Establishment of pension board
  11. 8Membership of pension board
  12. 9Establishment of scheme advisory board
  13. 10Membership of scheme advisory board
  14. 11Conflict of interest
  15. Part 4: Scheme membership
  16. Chapter 1: Active membership
  17. 12Eligible service
  18. 13Periods of unpaid leave
  19. 14Period of permanent service
  20. Chapter 2: Automatic enrolment
  21. 15Application of Chapter
  22. 16Interpretation of Chapter
  23. 17Automatic enrolment
  24. 17AExceptions
  25. 18Opting in to this scheme
  26. 19When an opt-in takes effect
  27. 20Automatic re-enrolment
  28. 21Opting out of this scheme
  29. 22Opting out before the end of the initial period of eligible service
  30. 23Opting out after the initial period of eligible service
  31. Chapter 3: Pensionable earnings and assumed pay
  32. 24Pensionable earnings
  33. 25Pensionable earnings during a period of assumed pay
  34. Chapter 3A: Elections for those previously excluded from ill health benefits
  35. 25AInterpretation and application of this Chapter
  36. 25BProvision of information
  37. 25CTime period for election application
  38. 25DScheme manager notifications
  39. 25ERevised contributions
  40. 25FPayment of ill-health benefits
  41. Chapter 4: Eligibility for payment of ill-health benefits Repealed
  42. 26Interpretation Repealed
  43. 27Determination of eligibility for ill-health benefits Repealed
  44. 28Re-determination of eligibility for payment of ill-health benefits Repealed
  45. 29Reduced rate of member contributions Repealed
  46. 30Selected medical practitioner’s report Repealed
  47. 31Appeal against selected medical practitioner’s report Repealed
  48. 32Revised report by third registered medical practitioner Repealed
  49. 33Refusal to be medically examined Repealed
  50. Chapter 5: Deferred membership
  51. 34Meaning of “deferred member”
  52. Part 5: Pension accounts
  53. Chapter 1: Accrued pension
  54. 35Descriptions of accrued pension
  55. 36Calculation of amount of accrued pension for purpose of deferment or retirement
  56. Chapter 2: Calculation of adjustments
  57. 37Calculation of “retirement index adjustment”
  58. 38Calculation of “retirement PIA index adjustment”
  59. 39Determination of “the age addition”
  60. 40Determination of “the assumed age addition”
  61. 41Actuarial reduction on early payment of pension (early payment reduction)
  62. 42Late payment supplement
  63. Chapter 3: Pension accounts: general
  64. 43Establishment of pension accounts: general
  65. 44Closure and adjustment of pension accounts on transfer out
  66. Chapter 4: Active member’s account
  67. 45Application of Chapter
  68. 46Establishment of active member’s account
  69. 47Receipt of a transfer value payment
  70. 48Receipt of a club transfer value payment
  71. 49Amount of pension for a scheme year
  72. 50Opening balance, index adjustment, PIA index adjustment and age addition
  73. 51Closure and re-establishment of active member’s account
  74. 51AIll-health pension ceases to be payable
  75. 52Active member’s account to remain open during periods of unpaid leave
  76. 53Adjustment of active member’s account after period of unpaid family leave or unpaid sick leave
  77. Chapter 5: Deferred member’s account
  78. 54Application of Chapter
  79. 55Establishment of deferred member’s account
  80. 55AAccount established after ill-health pension ceases to be payable
  81. 56Provisional amount of deferred pension
  82. 57Adjustment of provisional amount
  83. 58Closure of deferred member’s account after gap in service not exceeding 5 years
  84. Chapter 6: Retirement account
  85. 59Establishment of retirement account
  86. 60Amount of retirement earned pension and retirement added pension
  87. 61Closure of retirement account
  88. Chapter 7: Pension accounts for pension credit members
  89. 62Establishment of pension credit member’s account
  90. 63Other pension accounts
  91. Part 6: Retirement pensions payable on grounds of permanent medical unfitness
  92. Chapter 1: General
  93. 64Medical unfitness
  94. 65Permanent medical unfitness
  95. 66Decision of selected medical practitioner
  96. 67Refusal to be medically examined or attend interviews
  97. 68A report under this Part
  98. Chapter 2: Compulsory ill-health retirement
  99. 69Application of Chapter
  100. 70Former member of the police force
  101. 71Referral of medical questions for purpose of regulation 72
  102. 72Compulsory retirement on grounds of permanent medical unfitness
  103. 73Compulsory retirement of member who was required to continue to serve
  104. 74Compulsory retirement void if appeal successful
  105. Chapter 3: Early payment of full retirement pension on grounds of permanent medical unfitness
  106. 75Application of Chapter
  107. 76Referral of medical questions for purpose of early payment of a full retirement pension on grounds of permanent medical unfitness
  108. Part 7: Retirement benefits
  109. Chapter 1: General
  110. 77Application of Part
  111. 78Qualifying service
  112. 79Descriptions of full retirement pension
  113. Chapter 2: Full retirement benefits
  114. 80Entitlement to full retirement pension (active members)
  115. 81Entitlement to full retirement pension (deferred members)
  116. 82Claim for payment of full retirement pension (active members)
  117. 83Notice period for active members
  118. 84Full retirement pension payable at member’s state pension age (deferred members)
  119. 85Full retirement pension payable early on grounds of permanent medical unfitness (deferred members)
  120. 86Claim for early payment of full retirement pension otherwise than on grounds of permanent medical unfitness (deferred members)
  121. 87Members who have been dismissed or required to resign
  122. 88Annual rate of full retirement pension (active members)
  123. 89Annual rate of full retirement pension (deferred members)
  124. 90Full retirement pension ceasing to be payable
  125. Chapter 3: Ill-health pension
  126. 91Payment thresholds
  127. 92Entitlement to payment of ill-health pension
  128. 93Claim for payment of ill-health pension
  129. 94Annual rate of ill-health pension under this scheme
  130. 95Deferment of added pension attributable to recent payments
  131. Chapter 4: Reduction of ill-health benefits
  132. 96Referral of medical question for purpose of reduction of benefits
  133. 97Reduction of pension in case of default
  134. 98Refusal to be medically examined
  135. 99Decision of employer void if appeal against decision of selected medical practitioner is successful
  136. Chapter 5: Review of ill-health benefits
  137. 100Review of lower tier ill-health pension
  138. 101Cancellation of lower tier ill-health pension if medical unfitness ceases
  139. 102Entitlement to enhanced upper tier ill-health pension following claim for payment
  140. 103Entitlement to enhanced upper tier ill-health pension following periodic review
  141. 104Review and cancellation of enhanced upper tier ill-health pension
  142. 105Cancellation of ill-health pension: failure to receive appropriate medical treatment
  143. 106Review and cancellation of full retirement pension which came into payment early on grounds of permanent medical unfitness
  144. 107Referral of medical questions for purpose of a review
  145. 108Refusal to be medically examined
  146. 109Decision of employer void if appeal against decision of selected medical practitioner is successful
  147. Chapter 6: Payment options
  148. 110Options under this Chapter
  149. 111Exercising an option under this Chapter
  150. 112Option to buy out early payment reduction
  151. 113Option to defer payment of retirement added pension
  152. 114Option to commute part of pension
  153. Part 8: Benefits for pension credit members
  154. 115Interpretation
  155. 116Entitlement to pension credit member’s pension
  156. 117Claim for payment of pension credit member’s pension
  157. 118Payment of pension credit member’s pension
  158. 119Annual rate of pension credit member’s pension
  159. 120Pension credit member’s rights
  160. 121Option for pension credit member to commute part of pension
  161. 122Option for pension credit member to commute whole pension (serious ill-health)
  162. Part 9: Death benefits
  163. Chapter 1: Application of Part
  164. 123Application of Part
  165. Chapter 2: Pensions for surviving adults
  166. 124Surviving adults
  167. 125Meaning of “surviving adult partner”
  168. 126Meaning of “surviving adult’s pension”
  169. 127Entitlement to surviving adult’s pension
  170. 128Surviving adult’s pension payable in respect of pension debit member
  171. 129Annual rate of surviving adult’s pensions payable on death of pensioner member
  172. 130Annual rate of surviving adult’s pensions payable on death of deferred member
  173. 131Annual rate of surviving adult’s pensions payable on death of active member
  174. 132Reduction in pensions in cases of wide age disparity
  175. Chapter 3: Pensions for eligible children
  176. 133Meaning of “eligible child’s pension”
  177. 134Meaning of “eligible child”
  178. 135Eligible child’s pension
  179. 136Annual rate of eligible child’s pension
  180. Chapter 4: Payment of pensions for surviving adults and eligible children
  181. 137Payment of pensions under this Part
  182. 138Suspension and recovery of pensions paid under this Part
  183. 139Provisional payment of eligible child’s pension: later adjustments
  184. 140Adjustment of benefits to comply with FA 2004 where members die over 75
  185. 141Guaranteed minimum pensions for surviving spouses and civil partners
  186. Chapter 5: Nominations for lump sum death grants
  187. 142Nominations for lump sum death grants
  188. 143Invalid nominations of individuals
  189. 144Recovery of payment if nomination found to be invalid
  190. Chapter 6: Payment of lump sum death grants
  191. 145Payment of lump sum death grants: general
  192. 146Persons who may be paid lump sum death grant
  193. 147Pension protection lump sum death benefit
  194. 148Payment of pension instead of lump sum death grant for members who have reached 75
  195. Chapter 7: Amount of lump sum death grant
  196. 149Meaning of “final pay”
  197. 150Meaning of “annualised final pay”
  198. 151Amount of lump sum death grant payable on death of active member
  199. 152Amount of lump sum death grant payable on death of pension credit member
  200. 153Amount payable under court order to former spouse or civil partner
  201. Chapter 8: Death gratuities
  202. 154Application of Chapter
  203. 155Death gratuities - dependants
  204. 156Death gratuity - estate
  205. Chapter 9: Prevention of duplication of benefits
  206. 157Payment of one benefit only in respect of deceased member
  207. Part 10: Contributions
  208. 158Amount of pensionable earnings
  209. 159Annualised rate of pensionable earnings
  210. 160Rate of member contributions
  211. 161Payment of member contributions
  212. 162Option to pay member contributions for period of unpaid leave
  213. 163Payment of member contributions for unpaid leave
  214. 164Employer contributions
  215. 165Deduction of payments for added pension under Schedule 3
  216. 166Refund of all member contributions and payments for added pension made by the member
  217. 167Member repays refund of contributions on rejoining this scheme
  218. Part 11: Transfers
  219. Chapter 1: Preliminary
  220. 168Application of Part
  221. 169Interpretation of Part
  222. Chapter 2: Transfers out
  223. 170Transfer payments made to other schemes or pension arrangements
  224. 171Application for a statement of entitlement
  225. 172Statement of entitlement
  226. 173Request for transfer payment to be made
  227. 174Calculating the amount of a transfer value or club transfer value
  228. 175Request for transfer out after member repays to scheme manager a refund received under regulation 166
  229. 176Effect of transfers out
  230. Chapter 3: Transfers in
  231. 177Application of Chapter
  232. 178Interpretation of Chapter
  233. 179Request for acceptance of a transfer payment
  234. 180Transfer statement
  235. 181Amount of transferred pension
  236. 182Club transfer statement
  237. 183Amount of club transfer earned pension
  238. Chapter 4: England and Wales and NI transfers
  239. 184Interpretation
  240. 185Transfers out
  241. 186Transfers in
  242. Part 12: Actuarial valuations and employer cost cap
  243. 187Appointment of scheme actuary and actuarial valuations
  244. 188Employer cost cap
  245. Part 13: Supplementary
  246. Chapter 1: Dual capacity members
  247. 189Meaning of “dual capacity member”
  248. 190Payment of benefits to or in respect of a dual capacity member
  249. Chapter 2: Payment of benefits: general
  250. 191Reduction in pension debit member’s benefits
  251. 192Late payment of retirement index adjustment or retirement PIA index adjustment
  252. 193Commutation of small pensions
  253. Chapter 3: Guaranteed minimum pensions
  254. 194Interpretation and application
  255. 195Guaranteed minimum under section 14 of PSA 1993
  256. 196Contracting–out rights
  257. Chapter 4: Appeals in relation to payment of benefits
  258. 197Appeals to sheriff
  259. 198Appeals to tribunal
  260. 199Limitation on appeals
  261. Chapter 5: Forfeiture and set-off
  262. 200Pension supervising authority
  263. 201Forfeiture: offences committed by members
  264. 202Forfeiture: offences committed by a member’s beneficiary
  265. 203Forfeiture: relevant monetary obligations and relevant monetary losses
  266. 204Set-off
  267. 205Forfeiture and set-off: procedure
  268. 206Forfeiture: appeals to sheriff
  269. 207Forfeiture: appeals to tribunal
  270. Chapter 6: Payment and deduction of tax
  271. 208Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
  272. 209Payment on behalf of members of lifetime allowance charge
  273. 210Reduction of benefits where lifetime allowance charge payable
  274. 211Information about payment of annual allowance charge
  275. 212Reduction of benefits where annual allowance charge paid by scheme manager
  276. 212AVoluntary scheme pays arrangement
  277. Chapter 7: General
  278. 213General prohibition on unauthorised payments
  279. 214Calculation of periods of membership and service
  280. 215Procedure on appeals to tribunal
  281. 216Evidence of entitlement
  282. 217Provision of benefit information statements to members
  283. 217AProhibition on assignation or charging of benefits
  284. 218Transitional provisions
  285. Signature
  286. Schedule 1: Medical decisions: appeals and reconsideration
  287. 1Interpretation
  288. 2Appeal against decision of a selected medical practitioner
  289. 3Referral of final decision for reconsideration
  290. 4Referral of final decision by sheriff or tribunal
  291. 5Referral to appointed medical practitioner
  292. 6Appointment of appeal board
  293. 7Procedure ... on appeals to appeal board
  294. 8Hearing the appeal
  295. 9Written evidence or a written statement
  296. 10Costs payable if hearing is cancelled, adjourned or postponed
  297. 11Costs payable on decision
  298. Schedule 2Progressive medical conditions
  299. Schedule 3: Payments for added pension
  300. Part 1: General
  301. 1Interpretation
  302. 2Meaning of “overall limit of added pension”
  303. 3Amount of accrued added pension may not exceed overall limit of added pension
  304. 4Refund of overpayments
  305. Part 2: Exercising the added pension option
  306. 5Added pension option exercisable by member
  307. Part 3: Periodical payments for added pension
  308. 6Application of Part
  309. 7Member’s option to make periodical payments for added pension
  310. 8Cancellation of option by member
  311. 9Periodical payments
  312. 10Amount of added (self only) pension for a scheme year (periodical payments)
  313. 11Amount of added (all beneficiaries) pension for a scheme year (periodical payments)
  314. Part 4: Lump sum payments for added pension made by member
  315. 12Application of Part
  316. 13Member’s option to make a lump sum payment for added pension
  317. 14Statement of amount of added pension
  318. 15Amount of added (self only) pension (lump sum payment)
  319. 16Amount of added (all beneficiaries) pension (lump sum payment)
  320. Schedule 4: Transitional provisions
  321. Part 1: General
  322. 1Interpretation
  323. 2Meaning of “tapered protection closing date”
  324. 3Pensionable service under a police scheme
  325. 4Continuity of service (1987 transition members)
  326. 5Continuity of service (2006 transition members)
  327. 6Meaning of “active member” of the 1987 scheme or the equivalent NI police pension scheme
  328. 7Meaning of “active member” of the 2006 scheme or the equivalent NI police pension scheme
  329. 8Meaning of “active member” of an existing scheme
  330. Part 2: Exceptions for full protection members of the 1987 scheme
  331. 9Meaning of “full protection member” (the 1987 scheme)
  332. 10Exception for full protection member during protection period
  333. 11Active member of the 1987 scheme on scheme closing date
  334. Part 3: Exceptions for full protection members of the 2006 scheme
  335. 12Meaning of “full protection member” (the 2006 scheme)
  336. 13Exception for full protection member during protection period
  337. 14Active member of the 2006 scheme on scheme closing date
  338. Part 4: Exceptions for tapered protection members of the 1987 scheme
  339. 15Meaning of “tapered protection member” (the 1987 scheme)
  340. 16Exception for tapered protection members during protection period
  341. 17Active member of the 1987 scheme on scheme closing date
  342. Part 5: Exceptions for tapered protection members of the 2006 scheme
  343. 18Meaning of “tapered protection member” (the 2006 scheme)
  344. 19Exception for tapered protection members during protection period
  345. 20Active member of the 2006 scheme on scheme closing date
  346. Part 6: Payment of ill-health pension to transition members with continuity of service
  347. 21Meaning of “ill-health pension” in relation to the existing police pension scheme
  348. 22Meaning of “normal pension age under the existing police pension scheme”
  349. 23Transition member who has not reached normal pension age under the existing police pension scheme
  350. 24When transition member reaches normal pension age under the existing police pension scheme
  351. Part 7: Payment of death benefits in respect of transition members with continuity of service
  352. 25Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as a pensioner member
  353. 26Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as a pensioner member
  354. 27Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as a deferred member
  355. 28Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as a deferred member
  356. 29Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as an active member
  357. 30Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as an active member
  358. 31Payment of eligible child’s pension in respect of any transition member
  359. 32Lump sum death grant payable on death of active member
  360. 33Death gratuities - dependants
  361. 34Death gratuity – estate
  362. Part 8: Transitional provisions relating to the existing police pension scheme
  363. 35Pensionable service under the existing police pension scheme
  364. 36Becoming a deferred member of the existing police pension scheme
  365. 37Qualifying for benefits on retirement under the existing police pension scheme
  366. 38Refund of contributions under the existing police pension scheme
  367. 39Calculation of weighted accrual for service in the 1987 scheme
  368. 40Calculation of lump sum under the 1987 scheme
  369. 41Declaration under existing police pension scheme continues to have effect
  370. 42Nomination under existing police pension scheme continues to have effect
  371. Part 9: Transfer of final salary benefits
  372. 43Meaning of “final salary benefits”
  373. 44Acceptance of club transfer value payments
  374. 45Joining this scheme or the 2006 scheme
  375. Part 10: Pensionable service after the scheme closing date
  376. 46Transition member with continuity of service
  377. 47Active member of the 1988 NI police pension scheme on scheme closing date who joins 1987 scheme
  378. 48Active member of the 1988 NI police pension scheme on scheme closing date who joins 2006 scheme
  379. 49Active member of the 1987 scheme on scheme closing date
  380. 50Deferred member of the 1987 scheme on scheme closing date
  381. 51Active member of the 2009 NI police pension scheme on scheme closing date
  382. 52Active member of the existing England and Wales scheme on the scheme closing date
  383. 53Active member of an existing scheme on the scheme closing date
  384. Explanatory note