The Police Pensions (Part-time Service) Regulations 2005 © Crown Copyright 2005 Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament. The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users. It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document. The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Police Pensions (Part-time Service) Regulations 2005, ISBN 0110729250. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail: customer.services@tso.co.uk. Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions. To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.
The Secretary of State, in exercise of the powers conferred upon him by section 1 of the Police Pensions Act 1976[1], with the consent of the Treasury[2] and after consultation with the Police Negotiating Board for the United Kingdom[3], hereby makes the following Regulations: Citation, commencement and extent 1. - (1) These Regulations may be cited as the Police Pensions (Part-time Service) Regulations 2005. (2) These Regulations come into force on 22nd June 2005 but regulation 2, insofar as it relates to paragraphs 2 to 7 of Schedule 1, and regulations 4 and 5 have effect from 1st July 1992[4]. (3) These Regulations extend to England and Wales only. Amendment of the Police Pensions Regulations 1987 2. The Police Pensions Regulations 1987[5] are amended in accordance with Schedule 1 to these Regulations. Amendment of the Police Pensions (Purchase of Increased Benefits) Regulations 1987 3. The Police Pensions (Purchase of Increased Benefits) Regulations 1987[6] are amended in accordance with Schedule 2 to these Regulations. Interest on late payments 4. Where all or part of a sum -
(b) is or was not paid within three months of the date it became payable,
the police authority in question shall pay the amount or additional amount payable together with interest from the date that payment was due calculated at the rate of 5 per cent per year, compounded with yearly rests.
(b) before the date on which these Regulations come into force,
shall be given within six months of the date on which these Regulations come into force. 1. - (1) Regulation G6 (payments by women members to enhance widowers' awards) is amended as follows. (2) In paragraph (4) for the words from "by reference" onwards there are substituted the words -
(b) to the woman's pensionable pay or, in the case of a woman in part-time service, the pay that would be her pensionable pay if she were a full-time member of the police force (see columns 2 and 3 of the Table).".
(3) After paragraph (4A) there is inserted -
(4C) Such a woman may vary the election by notice in writing to the police authority given within the period of 3 months beginning with that date, and that variation shall take effect as from that date. (4D) Where -
(b) her service becomes part-time on or after the date on which the Police Pensions (Part-time Service) Regulations 2005 come into force,
any contributions she is making under the election by periodical payments shall, from the date on which her service becomes part-time and subject to paragraph (4E), increase to such amount as is appropriate as a result of paragraph (4)(b).
(b) those contributions are to be payable in accordance with paragraph (4H).
(4G) Where a woman varies an election under this regulation, the contributions payable by her by periodical payments shall, from the date when the election takes effect, continue to be payable at the same percentage of her pay as before the variation, but the period of the woman's pensionable service counting as mentioned in paragraph (1) shall be given by the formula -
(4H) Where a woman makes a notification under paragraph (4F)(b), the contributions payable by her as a lump sum or by periodical payments shall be payable at the same percentage of her pay as if she were in full-time service, but the period of the woman's pensionable service counting as mentioned in paragraph (1) shall be given by the formula set out in paragraph (4G), save that references to contributions paid by periodical payments shall include references to contributions paid as a lump sum.".
(4) After paragraph 13 there is inserted -
2. For Parts I and II of Schedule B there is substituted - 1. Subject to paragraph 6 and Parts VII and VIII of this Schedule, the pension shall be calculated as follows. 2. - (1) This paragraph applies where all the service by virtue of which the policeman's pensionable service is reckonable was full-time. (2) The amount of the annual pension shall be half of the policeman's average pensionable pay with the addition of an amount equal to two sixtieths of that pay, multiplied by the period in years by which his pensionable service exceeds 25 years. (3) Sub-paragraph (2) is subject to paragraph 5. 3. - (1) This paragraph applies where -
(b) if the part-time service had been full-time service, his pensionable service would not exceed 30 years.
(2) The amount of the annual pension is given by the formula -
(3) Sub-paragraph (2) is subject to paragraph 5.
(b) if the part-time service had been full-time service, his pensionable service would exceed 30 years.
(2) The amount of the annual pension is given by the formula -
(3) Sub-paragraph (2) is subject to paragraph 5. 1. Subject to Parts VII and VIII of this Schedule, the pension shall be calculated as follows. 2. In the case of a policeman all of whose service by virtue of which his pensionable service is reckonable was full-time, the amount of the annual pension shall be equal to the aggregate of -
(b) an amount equal to two sixtieths of that pay, multiplied by the period in years by which his pensionable service exceeds 20 years.
3.
In the case of a policeman any of whose service by virtue of which his pensionable service is reckonable was part-time, the amount of the annual pension is given by the formula -
3. - (1) Part III of Schedule B (policeman's ill-health pension) is amended as follows. (2) In paragraph 1 for the words "shall be determined" onwards there are substituted the words -
(b) in the case of a policeman some or all of whose service by virtue of which his pensionable service is reckonable was part-time -
(ii) in a case where, if the part-time service had been full-time service, his pensionable service would exceed 30 years, in accordance with the formula given in paragraph 4B,
but in either case subject to paragraphs 6 and 7.".
(3) After paragraph 4 there is inserted -
4B.
The formula referred to in paragraph 1(b)(ii) is -
(4) The provisions of paragraph 5 are to become sub-paragraph (1) of that paragraph and after the words "paragraph 3 or 4" there are inserted the words "or the formula in paragraph 4A or 4B".
(6) After paragraph 5 there is inserted -
7. In a case where -
(b) the amount of his pension calculated in accordance with this Part would be less than it would have been if those Regulations had not been made,
then the pension shall be of that amount instead.".
4. - (1) Part V of Schedule B (policeman's injury award) is amended as follows. (2) In paragraph 1 for the words from "and shall be" onwards there are substituted the words -
(b) in the case of policeman any of whose service by virtue of which his pensionable service is reckonable was part-time, the amount given by the formula -
(3) After paragraph 1 there is inserted -
(4) In paragraph 2 for the words from "shall be of the amount" to the end of that paragraph there are substituted the words -
(b) in the case of policeman any of whose service by virtue of which his pensionable service is reckonable was part-time, of the amount given by the formula -
(5) After paragraph 2 there is inserted -
2B. In paragraphs 1A, 2 and 2A, references to a person's pensionable service shall in the case of a regular policeman who has made an election under regulation G4(1) be construed as references to the pensionable service which would have been reckonable by him if he had not made such an election.".
(6) In paragraph 3(1) for the words "by reference" onwards there are substituted the words "by reference to this Schedule".
(b) the amount of his award calculated in accordance with this Part would be less than it would have been if those Regulations had not been made,
then the award shall be of that amount instead.".
5. - (1) In Part VI of Schedule B for paragraph 1A there is substituted -
(2) Paragraph 8A of Part I of Schedule J (part-time service) is omitted. 6. - (1) Paragraph 8 of Part IV of Schedule J (part-time service) is amended as follows. (2) After sub-paragraph (1) there is inserted -
(1B) But sub-paragraph (1A) does not apply so as to affect any other references to pensionable service in those provisions. (1C) The provisions referred to in sub-paragraph (1A) are -
(b) regulation B2(1) and (3) (policeman's short service award), (c) regulation B3(3)(a) (policeman's ill-health award), (d) regulation B5(1) (policeman's deferred pension), (e) regulation B7(4)(b) (maximum on commutation), (f) regulation B9(2), (4)(a)(iii) and (9) (allocation), (g) regulation C1(1) (widow's ordinary pension), (h) regulation D1(c) (child's ordinary allowance), (i) regulation I3(1) (awards on death of servicemen), (j) regulation K1(1)(b) (cancellation of ill-health and injury pensions), (k) regulation K3(a) (reduction of pension in case of default), (l) paragraphs 1 and 2 (excluding paragraph 2(a)) of Part IV of Schedule B (policeman's short service or ill-health gratuity), (m) paragraph 3(2) of Part III of Schedule C (widow's accrued pension), (n) paragraph 3(1)(c) of Part I of Schedule D (child's ordinary allowance).".
(3) The words "Subject to sub-paragraph (1A)," are inserted at the beginning of sub-paragraph (2).
(ii) by virtue of regulation F6 (previous service reckonable under current interchange arrangements),
and accordingly no period of such credited service is to be multiplied by the appropriate factor, and
7.
- (1) Paragraph 4 of Part VI of Schedule J (part-time service) is amended as follows.
This is subject to sub-paragraph (5).
(b) regulation C3(2)(a) (amount of widow's augmented award), (c) regulation C6(3) (amount of widow's requisite benefit and temporary pension), (d) regulation C7(2)(b) (widow's award where no other award payable), (e) paragraph 1(1)(b) of Part I of Schedule C (widow's ordinary pension), (f) paragraph 1 of Part II of Schedule C (widow's special pension), (g) paragraph 2(a)(ii) of Part IV of Schedule C (widow's pension in case of post-retirement marriage), (h) paragraph 1 of Part V of Schedule C (widow's requisite benefit pension), (i) paragraphs 1 and 2 of Part II of Schedule D (child's special allowance), and (j) paragraphs 1, 2 and 4 of Part I of Schedule E (dependent relative's special pension).
(5) If in a case where any of a policeman's service by virtue of which his pensionable service is reckonable was part-time service, an award calculated in accordance with sub-paragraphs (3) and (4) would be less than it would have been if he had become entitled to it at an earlier date, then that greater amount shall be substituted for it.
(b) that policeman has ceased to serve by the date on which the Police Pensions (Part-time Service) Regulations 2005 came into force,
an award calculated in accordance with sub-paragraphs (3) and (4) would be less than it would have been if those Regulations had not been made, then that greater amount shall be substituted for it.
1. In regulation 7 -
(b) after the words "in accordance with such an election" there are inserted the words "or the payment of a lump sum under regulation 5(5)", and (c) at the end there are inserted the words "or, as the case may be, the making of a reduced lump sum payment or no such payment".
2.
After regulation 7 there is inserted -
7A. - (1) Where a person has made an election under regulation 3 to pay additional contributions by periodical payments before the date on which the Police Pensions (Part-time Service) Regulations 2005 come into force and is in part-time service on that date, the payments payable by him shall, subject to paragraph (2), increase from that date to such amount as is appropriate as a result of paragraph 2(3) of the Schedule. (2) Such a person may vary the election by notice in writing to the police authority given within the period of 3 months beginning with that date, and that variation shall take effect as from that date. (3) Where -
(b) his service becomes part-time after the date on which the Police Pensions (Part-time Service) Regulations 2005 come into force,
the contributions payable for the number of additional sixtieths to which the election relates shall, subject to paragraph (4), be such amount as is appropriate as a result of paragraph 2(3) of the Schedule.
(b) those payments are to be payable in accordance with paragraph (7).
(6) Where a person varies his election under this regulation, the contributions payable by him by periodical payments shall, from the date that the Police Pensions (Part-time Service) Regulations 2005 come into force, continue to be payable as they were before the variation, but the benefits which he is entitled to reckon shall be given by the formula -
(7) Where a person makes a notification under paragraph (5)(b), the payments payable by him as a lump sum or by periodical payments shall be payable at the same percentage of his pay as if he were in full-time service, but the benefits which he is entitled to reckon shall be given by the formula set out in paragraph (6), save that references to contributions paid by periodical payments shall include references to contributions paid as a lump sum.".
3.
In regulation 8(1)(a) after the word "or" there are inserted the words "failed to pay the whole or part of a lump sum payment on those grounds under that regulation, or".
5.
In paragraph 2 of the Schedule (payment of periodical contributions), after sub-paragraph (2) there is inserted -
6.
After paragraph 3 of the Schedule there is inserted - 4. - (1) The amounts of the payments to be made in accordance with paragraphs 2 and 3(1)(b) of this Schedule in any tax year must not, when aggregated with any other contributions payable by the member under the principal regulations or the Police Pensions (Additional Voluntary Contributions) Regulations 1991[7], exceed the amount in respect of which the member is allowed a deduction for that year under section 594(1) of the Income and Corporation Taxes Act 1988 (tax relief for contributions to exempt statutory schemes). (2) The amounts of the payments to be made in accordance with paragraphs 1, 2 and 3 of this Schedule in any calendar month must not, when so aggregated, exceed one twelfth of the amount in respect of which the member is allowed a deduction for the tax year in which the month falls under section 594(1) of the Income and Corporation Taxes Act 1988[8] (by virtue of which contributions payable by a Class A member in a tax year must not exceed the permitted maximum for the year). (3) Where a lump sum payment is reduced by virtue of this paragraph the member's number of additional sixtieths is reduced in accordance with the following formula -
(4) For each periodical contribution payment that is reduced by virtue of this paragraph the member's number of additional sixtieths is reduced in accordance with the following formula -
(5) In this paragraph "tax year" means a year of assessment.".
(This note is not part of the Regulations) These Regulations amend the Police Pensions Regulations 1987 and the Police Pensions (Purchase of Increased Benefits) Regulations 1987 as they apply in England and Wales. The amendments make provision for part-time police officers' pension benefits to be calculated as if they had been full-time officers, and then pro-rated for periods of part-time service. This replaces the previous basis of calculation under which part-time working counted as pensionable service on the basis of the actual hours served. This disadvantaged part-time officers because under the Police Pension Scheme reckonable service is accrued at a faster rate after 20 reckonable years. Regulation 1 provides that the amendments in relation to ordinary and short service pensions, ill-health pensions, injury awards, deferred pensions and dependants' pensions are backdated to 1st July 1992, the date on which part-time service was introduced in the police service. Retrospective effect is permitted by section 1(5) of the Police Pensions Act 1976. Regulation 2 and Schedule 1 make provision for the entitlement of part-time officers to various awards to be calculated on the new basis described above. The position of officers is protected against the possibility that their entitlement to an ill-health pension (in the case of serving and former officers) or an injury award (in the case of former officers only) might be less than it would have been before these Regulations were made. Regulation 3 and Schedule 2 provide that payments by part-time officers who purchase increased benefits (either through a lump sum or periodical payments) will be up-rated, unless they elect otherwise. Previously part-time officers effectively paid lower contributions than full-time officers for an entitlement to the same level of benefit. Regulation 4 provides for interest to be payable on entitlements which arise under the back-dating provisions of these Regulations. Regulation 5 imposes a limit on the time within which a person entitled to a sum under the back-dating provisions of these Regulations may commute that for a lump sum payment. Notes: [1] 1976 c. 35. Section 1 is amended by section 2(3) of the Police Negotiating Board Act 1980 (c. 10), paragraph 28 of Schedule 7 to the Police Act 1996 (c. 16) and section 1(1) of the Police and Firemen's Pensions Act 1977 (c. 52). Functions under the Act as regards Scotland are transferred by article 2 of and Schedule 1 to S.I. 1999/1750.back [2] Formerly the Minister for the Civil Service: see S.I. 1981/1670.back [3] See section 2(3) of the Police Negotiating Board Act 1980 (c. 10).back [4] This is the date on which part-time service was introduced under amendments to the Police Regulations 1987 (S.I. 1987/257). Retrospective effect is permitted by section 1(5) of the Police Pensions Act 1976.back [5] S.I. 1987/257; relevant amendments were made by S.I. 1990/805, 1991/1517, 1992/1343, 1992/2349, 1994/641, 1996/867, 1998/577, 2001/1549, 2001/3888, 2002/2529, 2002/3202, 2003/27, 2004/1760 and 2004/2354.back [6] S.I. 1987/2215; relevant amendments were made by S.I. 1990/805 and S.I. 2004/2354.back
ISBN 0 11 072925 0
|
|
| ||
| We welcome your comments on this site | © Crown copyright 2005 | Prepared 14 June 2005 |