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1.—(1) These Regulations may be cited as the National Health Service (Superannuation Scheme) (Scotland) Amendment Regulations 2014
(2) These Regulations come into force on 1st April 2014.
2. The National Health Service Superannuation Scheme (Scotland) Regulations 2011(1) are amended in accordance with regulations 3 and 4.
3. In regulation D1 (contributions by members)—
(a)in paragraph (2)—
(i)for “2013-2014”, substitute “2014-2015”;
(ii)for the table, substitute—
Column 1 Pensionable Pay Band | Column 2 Contribution Percentage Rate |
---|---|
Up to £15,431 | 5% |
£15,432 to £21,387 | 5.6% |
£21,388 to £26,823 | 7.1% |
£26,824 to £49,472 | 9.3% |
£49,473 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5%”; |
(b)in paragraph (2A)—
(i)for “2013-2014”, substitute “2014-2015”;
(ii)for the table, substitute—
Column 1 Pensionable Pay Band | Column 2 Contribution Percentage Rate |
---|---|
Up to £15,431 | 5% |
£15,432 to £21,387 | 5.6% |
£21,388 to £26,823 | 7.1% |
£26,824 to £49,472 | 9.3% |
£49,473 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5%”; |
(c)in paragraph (29), for the words from “entitled to them” to the end substitute “entitled to them where the Scottish Ministers have notified the member of an intention to do so”.
4. In paragraph 14(2) (contributions to this Section of the scheme) of Schedule 1 (medical and dental practitioners)—
(a)after head (b), insert—
“(c)in respect of the 2014-15 scheme year, table 3”;
(b)after Table 2, insert—
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
---|---|
Up to £15,431 | 5% |
£15,432 to £21,387 | 5.6% |
£21,388 to £26,823 | 7.1% |
£26,824 to £49,472 | 9.3% |
£49,473 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5%”. |
5. The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013(2) are amended in accordance with regulations 6 to 8.
6. In regulation 2.C.2 (contribution rate for members other than non GP providers)—
(a)in paragraph (2)—
(i)for “2013-2014”, substitute “2014-2015”;
(ii)for the table, substitute—
Column 1 Pensionable pay band | Column 2 Contribution percentage rate |
---|---|
Up to £15,431 | 5% |
£15,432 to £21,387 | 5.6% |
£21,388 to £26,823 | 7.1% |
£26,824 to £49,472 | 9.3% |
£49,473 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5%”; |
(b)in paragraph (3)—
(i)for “2013-2014”, substitute “2014-2015”;
(ii)for the table, substitute—
Column 1 Pensionable pay band | Column 2 Contribution percentage rate |
---|---|
Up to £15,431 | 5% |
£15,432 to £21,387 | 5.6% |
£21,388 to £26,823 | 7.1% |
£26,824 to £49,472 | 9.3% |
£49,473 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5%”. |
7. In regulation 2.C.4(15) (contribution rate and determination of pensionable earnings for non-GP providers)—
(a)after sub-paragraph (b), insert—
“(c)in respect of the 2014-2015 scheme year, table 3”;
(b)after Table 2, insert—
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
---|---|
Up to £15,431 | 5% |
£15,432 to £21,387 | 5.6% |
£21,388 to £26,823 | 7.1% |
£26,824 to £49,472 | 9.3% |
£49,473 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5%”. |
8. In regulation 3.C.2(13) (members’ contribution rate)—
(a)after sub-paragraph (b), insert—
“(c)in respect of the 2014-2015 scheme year, table 3”;
(b)after Table 2, insert—
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
---|---|
Up to £15,431 | 5% |
£15,432 to £21,387 | 5.6% |
£21,388 to £26,823 | 7.1% |
£26,824 to £49,472 | 9.3% |
£49,473 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5%”. |
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
11th February 2014
We consent
M LANCASTER
SAM GYIMAH
Two of the Lords Commissioners of Her Majesty’s Treasury
13th February 2014
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