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Scottish Statutory Instruments

2008 No. 224

NATIONAL HEALTH SERVICE

The National Health Service Pension Scheme (Scotland) Regulations 2008

Made

4th June 2008

Laid before the Scottish Parliament

6th June 2008

Coming into force

28th June 2008

CONTENTS

Go to Preamble

  1. PART 1

    INTRODUCTORY AND GENERAL

    1. CHAPTER 1.A

      INTRODUCTION

      1. 1A1. Citation, commencement and effect

      2. 1A2. Application of remaining Parts

    2. CHAPTER 1.B

      SCHEME REPORTS AND ACCOUNTS

      1. 1B1. Actuarial reports and accounts

      2. 1B2. Cost sharing

      3. 1B3. Provision of information for tax purposes

  2. PART 2

    BENEFITS FOR OFFICERS

    1. CHAPTER 2.A

      INTRODUCTION

      1. General interpretation

        1. 2A1. Interpretation: general

      2. Pensionable service

        1. 2A2. Meaning of “pensionable service”

        2. 2A3. Meaning of “pensionable service”: part-time service

        3. 2A4. Pensionable service: breaks in service

      3. Qualifying service

        1. 2A5. Meaning of “qualifying service”

        2. 2A6. Qualifying service: disregard of breaks in service

      4. Calculating service

        1. 2A7. Calculation of periods of membership or service

      5. Pensionable pay

        1. 2A8. Meaning of “pensionable pay”

        2. 2A9. Pensionable pay: breaks in service

      6. Reckonable pay

        1. 2A10. Meaning of “reckonable pay”: general

        2. 2A11. Adjustments for inflation in determining reckonable pay under regulation 2.A.10

        3. 2A12. Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service

        4. 2A13. Meaning of “reckonable pay”: non-concurrent part-time employment

        5. 2A14. Meaning of “reckonable pay”: concurrent part-time employments

        6. 2A15. Out of hours providers

    2. CHAPTER 2.B

      MEMBERSHIP

      1. 2B1. Eligibility: general

      2. 2B2. Restrictions on eligibility: general

      3. 2B3. Concurrent employments

      4. Joining and leaving the scheme

        1. 2B4. Joining the scheme

        2. 2B5. Opting out of the scheme

        3. 2B6. Restriction on further participation in the scheme

    3. CHAPTER 2.C

      CONTRIBUTIONS

      1. Basic contributions by members

        1. 2C1. Contributions by members

        2. 2C2. Members' contribution rate

        3. 2C3. Employees

        4. 2C4. Part-time employees

      2. Contributions by employing authorities

        1. 2C5. Contributions by employing authorities: general

        2. 2C6. Contributions by employing authorities: members becoming entitled to pensions under regulation 2.D.11

        3. 2C7. Guarantees, indemnities and bonds

      3. Additional contributions to purchase additional pensions

        1. 2C8. Member’s option to pay additional periodical contributions to purchase additional pension

        2. 2C9. Effect of member being absent or leaving and rejoining the scheme during the contribution option period

        3. 2C10. Member’s option to pay lump sum contribution to purchase additional pension

        4. 2C11. Payment of additional lump sum contributions by employing authority

        5. 2C12. Exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11

        6. 2C13. Cancellation of options under regulation 2.C.8

        7. 2C14. Effect of payment of additional contributions under this Chapter

        8. 2C15. Effect of death or early payment of pension after option exercised under regulation 2.C.8, 2.C.10 or 2.C.11

        9. 2C16. Effect of part payment of periodical contributions

        10. 2C17. Revaluation of increases bought under options: members' pensions

      4. Repayment of contributions

        1. 2C18. Repayment of contributions

    4. CHAPTER 2.D

      MEMBERS' RETIREMENT BENEFITS

      1. Entitlement to pensions

        1. 2D1. Normal retirement pensions

        2. 2D2. Pension credit members

        3. 2D3. Late payment of pension with actuarial increase

        4. 2D4. Early payment of pensions with actuarial reduction

        5. 2D5. Partial retirement (members aged at least 55)

        6. 2D6. Increase in pensionable pay following exercise of option under regulation 2.D.5

        7. 2D7. Application of regulations 2.D.5 and 2.D.6 where concurrent part-time employments held

        8. 2D8. Early retirement on ill health (active members)

        9. 2D9. Re-assessment of entitlement to an ill health pension determined under regulation 2.D.8.

        10. 2D10. Early retirement on ill health (deferred members)

        11. 2D11. Early retirement on termination of employment by employing authority

        12. 2D12. Option to have periods of service treated separately where pay is reduced

        13. 2D13. Exceptions to requirement that NHS employment must have ceased

      2. Options to exchange pension for lump sum

        1. 2D14. General option to exchange part of pension for lump sum

        2. 2D15. Option for members in serious ill health to exchange whole pension for lump sum

      3. Pension debit members and pension credit members

        1. 2D16. Reduction in pension debit member’s benefits

        2. 2D17. Pension credit member’s rights

      4. Allocation

        1. 2D18. Election to allocate pension

        2. 2D19. Procedure for election under regulation 2.D.18

        3. 2D20. Effect of allocation

      5. Dual capacity membership

        1. 2D21. Dual capacity membership

      6. Contracting-out obligations (GMPs, etc.)

        1. 2D22. Guaranteed minimum pensions etc.

    5. CHAPTER 2.E

      DEATH BENEFTS

      1. Pensions for surviving adults

        1. 2E1. Surviving adult dependants' pensions

        2. 2E2. Meaning of “surviving nominated partner”

        3. 2E3. Amount of pensions under regulation 2.E.1: active members

        4. 2E4. Amount of pensions under regulation 2.E.1: pensioner members

        5. 2E5. Amount of pensions under regulation 2.E.1: deferred members

        6. 2E6. Recent leavers

        7. 2E7. Re-employed pensioners: adult survivor pensions in initial period

      2. Pensions for dependent children

        1. 2E8. Surviving children’s pensions

        2. 2E9. Meaning of “dependent child”

        3. 2E10. Amount of children’s pension under regulation 2.E.8: deceased active members

        4. 2E11. Amount of children’s pension under regulation 2.E.8: deceased pensioner members

        5. 2E12. Amount of children’s pension under regulation 2.E.8: deceased deferred members

        6. 2E13. Amount of children’s pension under regulation 2.E.8: recent leavers

        7. 2E14. Power to increase pension in respect of children not maintained by surviving parent etc.

        8. 2E15. Amount of children’s pension under regulation 2.E.8: re-employed pensioners

      3. Lump sum death benefits

        1. 2E16. Lump sum benefits on death: introduction

        2. 2E17. Amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)

        3. 2E18. Amount of lump sum: dual capacity members (disregarding regulation 2.D.5 employments)

        4. 2E19. Amount of lump sum: dual capacity members: members with pensions under regulation 2.D.5

        5. 2E20. Amount of lump sum: pension credit members

        6. 2E21. Payment of lump sums on death

        7. 2E22. Tax treatment under the 2004 Act of lump sums payable on pensioners' deaths

      4. Miscellaneous and general provisions

        1. 2E23. Death during period of absence

        2. 2E24. Polygamous marriages

        3. 2E25. Dual capacity membership: death benefits

        4. 2E26. Guaranteed minimum pensions for surviving spouses and civil partners

    6. CHAPTER 2.F

      TRANSFERS

      1. Transfers out

        1. 2F1. Introduction: rights to transfer value payment

        2. 2F2. Applications for statements of entitlement

        3. 2F3. Applications for transfer value payments: general

        4. 2F4. Applications for transfer value payments: time limits

        5. 2F5. Ways in which transfer value payments may be applied

        6. 2F6. Calculating amounts of transfer value payments

        7. 2F7. Effect of transfers-out

      2. Transfers in

        1. 2F8. Right to apply for acceptance of transfer value payment from another scheme

        2. 2F9. Procedure for applications under regulation 2.F.8

        3. 2F10. Acceptance of transfer value payments

        4. 2F11. Calculation of transferred-in pensionable service

        5. 2F12. Meaning of “capped transferred-in service”

        6. 2F13. Public sector transfer arrangements

        7. 2F14. Bulk transfers out

        8. 2F15. Bulk transfers in

        9. 2F16. EU and other overseas transfers

    7. CHAPTER 2.G

      RE-EMPLOYMENT AND REJOINING THE SCHEME

      1. Preliminary

        1. 2G1. Application of Chapter 2.G

        2. 2G2. General rule: separate treatment of service etc.

        3. 2G3. Exception to general rule in regulation 2.G.2

      2. Special rules about re-employment of ill health pensioners

        1. 2G4. Effect of re-employment on upper tier ill health pensions

        2. 2G5. Re-employed lower tier ill health pensioners

      3. Special rule for members transferred out on transfer of undertaking

        1. 2G6. Deferred pension becoming payable during NHS re-employment as a result of a transfer of undertaking

    8. CHAPTER 2.H

      ABATEMENT

      1. 2H1. Application of Chapter 2.H

      2. 2H2. Information

      3. 2H3. Reduction of pension

      4. 2H4. Meaning of “relevant income”

      5. 2H5. Meaning of “previous pay”: general

      6. 2H6. Meaning of “previous pay”: members with concurrent employments

      7. 2H7. Application of this Chapter to part-time employment

      8. 2H8. Employed pensioners with more than one pension

      9. 2H9. Provisional reductions and later adjustments

    9. CHAPTER 2.J

      MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

      1. Scheme administrator

        1. 2J1. Appointment of scheme administrator

      2. Claims

        1. 2J2. Claims for benefits

      3. Power to extend time limits

        1. 2J3. Power to extend time limits

      4. Beneficiaries who are incapable of looking after their affairs

        1. 2J4. Beneficiaries who are incapable of looking after their affairs

      5. Commutation of small pensions

        1. 2J5. Commutation of small pensions

      6. Reduction in and forfeiture of benefits

        1. 2J6. Reduction in benefits in cases where loss caused by member’s crime, negligence or fraud

        2. 2J7. Forfeiture of rights to benefits

      7. Provisions about tax

        1. 2J8. Deduction of tax

      8. Interest on delayed payments

        1. 2J9. Interest on late payment of benefits and refunds of contributions

      9. Determinations

        1. 2J10. Determination of questions

      10. General prohibition on unauthorised payments

        1. 2J11. General prohibition on unauthorised payments

      11. Prohibition on assignment or charging of benefits

        1. 2J12. Prohibition on assignment or charging of benefits

      12. Record keeping and contribution estimates

        1. 2J13. Employing authority record keeping and contribution estimates

  3. PART 3

    BENEFITS FOR PRACTITIONERS, ETC.

    1. CHAPTER 3.A

      INTRODUCTION

      1. Preliminary

        1. 3A1. Interpretation of Part 3: general

        2. 3A2. Interpretation: further provisions

        3. 3A3. Meaning of “pensionable service”

        4. 3A4. Pensionable service: breaks in service

      2. Qualifying service

        1. 3A5. Meaning of “qualifying service”

        2. 3A6. Qualifying service: disregard of breaks in service

      3. Pensionable earnings

        1. 3A7. Meaning of “pensionable earnings”

        2. 3A8. Pensionable earnings: breaks in service

        3. 3A9. Calculating pensionable earnings of medical practitioners in partnership

        4. 3A10. Elections relating to calculation of pensionable earnings in medical partnerships

        5. 3A11. Restriction on pensionable earnings used for calculating benefits in respect of capped transferred-in service

        6. 3A12. Meaning of pensionable earnings in relation to other practitioners

        7. 3A13. Exclusions and deductions from pensionable earnings: all practitioners

        8. 3A14. Limit on pensionable earnings: dental practitioners carrying on deceased person’s business

        9. 3A15. Out of hours providers

    2. CHAPTER 3.B

      MEMBERSHIP

      1. 3B1. Eligibility: general

      2. 3B2. Restrictions on eligibility: general

      3. 3B3. Concurrent employments

      4. Joining and leaving the scheme

        1. 3B4. Joining the scheme

        2. 3B5. Opting out of the scheme

        3. 3B6. Restriction on further participation in the scheme

        4. 3B7. Membership: locum practitioners

    3. CHAPTER 3.C

      CONTRIBUTIONS

      1. 3C1. Contributions by members

      2. 3C2. Members' contribution rate

      3. 3C3. Contributions by employing authorities: general

      4. 3C4. Guarantees, indemnities and bonds

      5. 3C5. Payment of Contributions

      6. Additional contributions to purchase additional pensions

        1. 3C6. Member’s option to pay additional periodical contributions to purchase additional pension

        2. 3C7. Effect of member being absent or leaving and rejoining the scheme during the contribution option period

        3. 3C8. Member’s option to pay lump sum contribution to purchase additional pension

        4. 3C9. Payment of additional lump sum contributions by employing authority

        5. 3C10. Exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9

        6. 3C11. Cancellation of options under regulation 3.C.6

        7. 3C12. Effect of payment of additional contributions under this Chapter

        8. 3C13. Effect of death or early payment of pension after option exercised under regulation 3.C.6, 3.C.8 or 3.C.9

        9. 3C14. Effect of part payment of periodical contributions

        10. 3C15. Revaluation of increases bought under options: members' pensions

      7. Repayment of contributions

        1. 3C16. Repayment of contributions

    4. CHAPTER 3.D

      MEMBERS' RETIREMENT BENEFITS

      1. Entitlement to pensions

        1. 3D1. Normal retirement pensions

        2. 3D2. Pension credit members

        3. 3D3. Late payment of pension with actuarial increase

        4. 3D4. Early payment of pension with actuarial reduction

        5. 3D5. Partial retirement (members aged at least 55)

        6. 3D6. Increase in pensionable earnings following exercise of option under regulation 3.D.5

        7. 3D7. Early retirement on ill health (active members)

        8. 3D8. Re-assessment of entitlement to ill health pension determined under regulation 3.D.7

        9. 3D9. Early retirement on ill health (deferred members)

      2. Options to exchange pension for lump sum

        1. 3D10. General option to exchange part of pension for lump sum

        2. 3D11. Option for members in serious ill health to exchange whole pension for lump sum

      3. Pension debit members and pension credit members

        1. 3D12. Reduction in pension debit member’s benefits

        2. 3D13. Pension credit member’s rights

      4. Allocation

        1. 3D14. Election to allocate pension

        2. 3D15. Procedure for election under regulation 3.D.14

        3. 3D16. Effect of allocation

      5. Dual capacity membership

        1. 3D17. Dual capacity membership

      6. Contracting-out obligations (GMPs, etc.)

        1. 3D18. Guaranteed minimum pensions etc.

    5. CHAPTER 3.E

      DEATH BENEFTS

      1. Pensions for surviving adults

        1. 3E1. Surviving adult dependants' pensions

        2. 3E2. Meaning of “surviving nominated partner”

        3. 3E3. Amount of pensions under regulation 3.E.1: active members

        4. 3E4. Amount of pensions under regulation 3.E.1: pensioner members

        5. 3E5. Amount of pensions under regulation 3.E.1: deferred members

        6. 3E6. Recent leavers

        7. 3E7. Re-employed pensioners: adult survivor pensions in initial period

      2. Pensions for dependent children

        1. 3E8. Surviving children’s pensions

        2. 3E9. Meaning of “dependent child”

        3. 3E10. Amount of children’s pension under regulation 3.E.8: deceased active members

        4. 3E11. Amount of children’s pension under regulation 3.E.8: deceased pensioner members

        5. 3E12. Amount of children’s pension under regulation 3.E.8: deceased deferred members

        6. 3E13. Amount of children’s pension under regulation 3.E.8: recent leavers

        7. 3E14. Power to increase pension in respect of children not maintained by surviving parent etc.

        8. 3E15. Amount of children’s pension under regulation 3.E.8: re-employed pensioners

      3. Lump sum death benefits

        1. 3E16. Lump sum benefits on death: introduction

        2. 3E17. Amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)

        3. 3E18. Amount of lump sum: dual capacity members (disregarding regulation 3.D.5 employments)

        4. 3E19. Amount of lump sum: dual capacity members: members with pensions under regulation 3.D.5

        5. 3E20. Amount of lump sum: pension credit members

        6. 3E21. Payment of lump sums on death

        7. 3E22. Tax treatment under the 2004 Act of lump sums payable on pensioners' deaths

      4. Miscellaneous and general provisions

        1. 3E23. Death during period of absence

        2. 3E24. Polygamous marriages

        3. 3E25. Dual capacity membership: death benefits

        4. 3E26. Guaranteed minimum pensions for surviving spouses and civil partners

    6. CHAPTER 3.F

      TRANSFERS

      1. Transfers out

        1. 3F1. Introduction: rights to transfer value payment

        2. 3F2. Applications for statements of entitlement

        3. 3F3. Applications for transfer value payments: general

        4. 3F4. Applications for transfer value payments: time limits

        5. 3F5. Ways in which transfer value payments may be applied

        6. 3F6. Calculating amounts of transfer value payments

        7. 3F7. Effect of transfers-out

      2. Transfers in

        1. 3F8. Right to apply for acceptance of transfer value payment from another scheme

        2. 3F9. Procedure for applications under regulation 3.F.8

        3. 3F10. Acceptance of transfer value payments

        4. 3F11. Calculation of transferred-in pensionable service

        5. 3F12. Meaning of “capped transferred-in service”

        6. 3F13. Public sector transfer arrangements

        7. 3F14. Bulk transfers out

        8. 3F15. Bulk transfers in

        9. 3F16. EU and other overseas transfers

    7. CHAPTER 3.G

      RE-EMPLOYMENT AND REJOINING THE SCHEME

      1. Preliminary

        1. 3G1. Application of Chapter 3.G

        2. 3G2. General rule: separate treatment of service etc.

        3. 3G3. Exception to general rule in 3.G.2

      2. Special rules about re-employment of ill health pensioners

        1. 3G4. Effect of re-employment on upper tier ill health pensions

        2. 3G5. Re-employed lower tier ill health pensioners

    8. CHAPTER 3.H

      ABATEMENT

      1. 3H1. Application of Chapter 3.H

      2. 3H2. Information

      3. 3H3. Reduction of pension

      4. 3H4. Meaning of “relevant income”

      5. 3H5. Meaning of “previous earnings”: general

      6. 3H6. Employed pensioners with more than one pension

      7. 3H7. Provisional reductions and later adjustments

    9. CHAPTER 3.J

      MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

      1. Scheme administrator

        1. 3J1. Appointment of scheme administrator

      2. Claims

        1. 3J2. Claims for benefits

      3. Power to extend time limits

        1. 3J3. Power to extend time limits

      4. Beneficiaries who are incapable of looking after their affairs

        1. 3J4. Beneficiaries who are incapable of looking after their affairs

      5. Commutation of small pensions

        1. 3J5. Commutation of small pensions

      6. Reduction in and forfeiture of benefits

        1. 3J6. Reduction in benefits in cases where loss caused by member’s crime, negligence or fraud

        2. 3J7. Forfeiture of rights to benefits

      7. Provisions about tax

        1. 3J8. Deduction of tax

      8. Interest on delayed payments

        1. 3J9. Interest on late payment of benefits and refunds of contributions

      9. Determinations

        1. 3J10. Determination of questions

      10. General prohibition on unauthorised payments

        1. 3J11. General prohibition on unauthorised payments

      11. Prohibition on assignment or charging of benefits

        1. 3J12. Prohibition on assignment or charging of benefits

      12. Record keeping and contribution estimates

        1. 3J13. Employing authority record keeping and contribution estimates

  4. PART 4

    BENEFITS IN CASES OF MIXED SERVICE

    1. CHAPTER 4.A

      INTRODUCTION

      1. Application of Part 4

        1. 4A1. Application of Part 4

      2. Preliminary

        1. 4A2. Interpretation: general

    2. CHAPTER 4.B

      COMPARISON OF ENTITLEMENTS

      1. Application of Chapter 4.B

        1. 4B1. Application of Chapter 4.B

      2. Officer service before practitioner service

        1. 4B2. Cases with up to 10 years of officer service

        2. 4B3. Cases with more than 10 years of officer service

      3. Officer service after practitioner service

        1. 4B4. Cases with less than one year or more of officer service

        2. 4B5. Cases with more than one year of officer service

      4. Concurrent officer and practitioner service

        1. 4B6. Cases with less than one year of concurrent officer service

        2. 4B7. Cases with more than one year or more of concurrent officer service

      5. Calculation methods

        1. 4B8. Calculation method A

        2. 4B9. Calculation method B

        3. 4B10. Calculation method C

    3. CHAPTER 4.C

      MODIFICATION OF BENEFITS

      1. Members' retirement benefits

        1. 4C1. Top-up where reference amount greater than base amount

      2. Death benefits

        1. 4C2. Death benefits where member entitled to top-up

    4. CHAPTER 4.D

      GENERAL MODIFICATIONS

      1. 45 year service limit

        1. 4D1. Pensionable service limit

      2. Claims and Notices

        1. 4D2. Applications, claims and notices

      3. Abatement

        1. 4D3. Reduction of Pension

Go to Explanatory Note

The Scottish Ministers make the following Regulations, in exercise of the powers conferred by sections 10 and 12 of, and Schedule 3 to, the Superannuation Act 1972(1), and all other powers enabling them to do so.

In accordance with section 10(1) of that Act, these Regulations are made with the consent of the Treasury(2).

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(3).

(1)

1972 c. 11. Section 10(1) was amended by the National Health Service (Scotland) Act 1972 (c. 58), Schedule 7, Part II and sections 4(2), 8(5) and 10 of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7); section 10(6) was amended by the Pension Schemes Act 1993 (c. 48), Schedule 8, paragraph 7 and by the Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), section 12(2) was amended by section 10(1) of the Pensions (Miscellaneous Provisions) Act 1990. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of article 2 of and Schedule 1 to the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750). Back [1]

(2)

See section 10(1) of the Superannuation Act 1972. This function was transferred to the Treasury by virtue of the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670), article 2 and is still exercisable by virtue of S.I. 1999/1750, article 2 and Schedule 1. Back [2]

(3)

See section 10(4) of the Superannuation Act 1972. Back [3]

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