Explanatory note

These Regulations make various amendments to existing instruments concerning police pensions and injury benefits in Scotland.

These Regulations come into force on 1 April 2019 but regulations 8 to 10 and 21 to 35 have effect from 1 April 2015, and regulations 51 and 60 have effect from 6 April 2016.

Regulations 8, 48 and 64 allow members of a pension scheme to request the scheme manager to discharge certain tax charges to which they have become liable, with an actuarial deduction applied to the member’s pension at the point of retirement.

Regulations 3 to 10 amend the Police Pensions Regulations 1987. Regulations 4, 6 and 7 make amendments to ensure that members of the 1987 pension scheme are able to buy-back periods of unpaid adoption leave, unpaid adoption support leave and unpaid maternity support leave to mirror the provision in the 2015 scheme. Regulations 41 to 44 make equivalent provision for the 2006 pension scheme.

Regulations 11 to 20 clarify and make a minor correction to the Police Pensions (Additional Voluntary Contributions) Regulations 1991.

Regulations 21 to 38 set out changes to the Police (Injury Benefit) (Scotland) Regulations 2007. These amendments make technical changes to ensure that the injury benefit scheme continues to work effectively for officers with membership of the 2015 scheme. In addition, regulation 28 extends provision for entitlement to an adult survivor’s award to unmarried partners, subject to the same conditions that apply in the 2006 scheme and the 2015 scheme.

Regulations 40 to 49 amend the Police Pensions (Scotland) Regulations 2007, which introduced the 2006 pension scheme from 6 April 2006. Regulation 46 removes the requirement from the 2006 scheme for the deceased member and surviving partner to have completed a nomination form before an adult survivor’s pension can be paid in respect of that member.

Regulations 50 to 66 amend the Police Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”). Regulation 52 corrects an error in a reference to enrolment dates in regulation 17A of the 2015 Regulations. Regulation 58 adjusts the employer contribution rate following scheme valuation undertaken in line with Treasury directions. Regulation 65 inserts a provision to prevent any assignation, or charge from being place on, any pension benefit payable under the 2015 scheme.